Nebraska Administrative Code
Topic - EDUCATION, DEPARTMENT OF
Title 92 - NEBRASKA DEPARTMENT OF EDUCATION
Chapter 2 - UNIFORM SYSTEM OF ACCOUNTING FOR NEBRASKA PUBLIC SCHOOL DISTRICTS
Section 92-2-005 - Financial Reports

Universal Citation: 92 NE Admin Rules and Regs ch 2 ยง 005

Current through March 20, 2024

005.01 Budget. The budget, as required by the Nebraska Budget Act, relies upon correct and properly classified accounting information. By using the expenditure and revenue account codes as described in Sections 004.01 and 004.02, the school district would have an appropriate accounting system for budgeting.

005.02 Annual Financial Report. A report utilizing the revenue and expenditure account codes and other components of the school district accounting system that identifies the financial activity of a each school building in a school district as required by the NDE. By using the expenditure and revenue account codes as described in Sections 004.01 and 004.02, the school district would have an appropriate accounting system for completing the Annual Financial Report.

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