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 92-2-006 - Student Membership and Attendance Reporting

Current through March 20, 2024

The following standards are used for completing reports for the NDE

006.01 Membership. Students must be counted in membership in their resident school district on the first day of their official enrollment. Official enrollment is determined by each school district's criteria for participation in classwork. A student is no longer a member of the school district when a transfer to another school district is affected or if he/she has withdrawn or graduated. The data from the NDE's approved data collection system (e.g. ADVISER) is used to determine membership for individual districts.

006.02 Attendance. Students must be counted in attendance when they are present or participating in remote learning on days when school is in session. A student must be counted present only when he or she is actually at the school, is present at a school sponsored activity, or participating in remote learning which is supervised or coordinated by a member or members of the school staff. This may include authorized independent study, work-study programs, field trips, athletic contests, music festivals, student conventions, instruction for homebound students, summer school instructional programs or similar activities when officially authorized under policies of the local school board. It does not include "making up" school-work at home or activities supervised or sponsored by private individuals or groups.

006.02A Attendance at the school district level must be collected at least daily and calculated to the nearest hundredth of a day.

006.02B School districts must maintain a cumulative attendance and membership record for each student.

006.02C The cumulative attendance and membership record must contain the date of enrollment, number of days or partial days in attendance and absent during each school year enrolled, and the date of withdrawal or graduation.

006.03 Aggregate Days of Attendance. This is the sum of the days in attendance (to the nearest tenth hundredth) of all students when school was actually in session during a given reporting period.

006.04 Average Daily Attendance. The aggregate days of attendance of a school during a reporting period divided by the total possible number of days school is in session during this period. Only days on which the students are under the guidance and direction of school staff should be considered as days in session (see 006.07). The average daily attendance for a group of schools having varying lengths of terms is the sum of the average daily attendances obtained for the individual schools students.

006.05 Aggregate Days of Absence. Aggregate Days of Absence is derived by determining, to the nearest tenth hundredth of a day, the total days of absence for all students.

006.06 Aggregate Days of Membership. This number represents (to the nearest tenth hundredth) the aggregate number of days students could have been in class. It is derived by totaling the aggregate days of attendance and aggregate days of absence.

006.07 Days in Session. This number is (to the nearest tenth hundredth ) the actual number of days school is in session with teachers and students present, this may vary from what was originally planned. Only days on which the students are under the direction of school staff will be considered days in session. In grade levels where one or more students were enrolled full-time for only part of the school year and no students were enrolled for the remainder, use the same number of days in session as though the students would have been enrolled for the entire year.

006.08 Average Daily Membership. This number is the average number of students who were in membership on any given day during the school year. Calculate by dividing Aggregate Days of Membership (see 006.06) by Days in Session (see 006.07).

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