005.01
General Requirements
Each school district shall submit a duplicate copy of its
budget statement to the Department. The Department may verify any data used to
meet the requirements of the Tax Equity and Educational Opportunities Support
Act. The Auditor of Public Accounts shall review each district budget statement
for statutory compliance, make necessary changes in the budget documents for
districts to effectuate the budget limitations imposed pursuant to sections
79-1023
to
79-1030
R.R.S. and notify the Commissioner of Education (a) of any districts failing to
submit to the Department or the Auditor the budget documents required by the
date established in subsection (1) of section
13-508
R.R.S. or failing to make any corrections of errors in the documents pursuant
to section
13-504
R.R.S. and (b) of any Class I district failing to submit the items required by
such subsection to its high school districts by the date established in section
79-1083.03
R.R.S.
005.01A
Failure to
Submit Budget Documents:
005.01A1 If a school district fails to submit
to the Department or the Auditor the budget documents required pursuant to
subsection (1) of section
79-1024
R.R.S. by the date established in subsection (1) of section
13-508
R.R.S. or fails to make any corrections of errors in the documents pursuant to
section
13-504
R.R.S. or a Class I district fails to submit the items required by
79-1024(1) R.R.S. to
its high school districts by the date established in section
79-1083.03
R.R.S., the Commissioner, upon notification from the Auditor or upon his or her
own knowledge that the required budget document and any required corrections of
errors from any school district have not been properly filed in accordance with
the Nebraska Budget Act and after notice to the district and an opportunity to
be heard, shall direct that any State Aid granted pursuant to the Tax Equity
and Educational Opportunities Support Act be withheld until such time as the
required budget documents or corrections of errors are received by the Auditor
and the Department. In addition, the Commissioner shall direct the county
treasurer to withhold all school money belonging to the school district until
such time as the Commissioner notifies the county treasurer of receipt of the
required budget documents or corrections of errors.
005.01A2 If the school district does not
comply with section
79-1024
R.R.S. prior to the end of the state biennium following the biennium which
included the fiscal year for which State Aid was calculated, the State Aid
funds shall revert to the General Fund. The amount of any reverted funds shall
be included in data provided to the Governor in accordance with section
79-1031
R.R.S. The board of any district failing to submit to the Department or the
Auditor the budget documents required by the date established in subsection (1)
of section
13-508
R.R.S., or failing to make any corrections of errors in the documents pursuant
to section
13-504
R.R.S., or the board of a Class I district failing to submit the items required
by such subsection to its high school districts by the date established in
section
79-1083.03
R.R.S., shall be liable to the school district for all school money which such
district may lose by such failing.
005.02
Growth Rate
Determinations
Section
79-1028
R.R.S. requires the Department to determine whether applicable allowable growth
rates may be exceeded. The following procedures shall be followed by a district
seeking to exceed its applicable allowable growth rate:
005.02A The school district shall inform the
Commissioner in writing that it has expenditures that are excluded from the
expenditure limitations as provided in the Tax Equity and Educational
Opportunities Support Act. The district shall also submit additional written
justification for the requested increases as the Commissioner may direct.
005.02A1 The school shall inform the
Commissioner, on forms designated by the Commissioner, if it has situations
where the applicable allowable growth rate may be exceeded as stated in section
79-1028
R.R.S., subsections (1) and (2).
005.02A2 The school district shall inform the
Commissioner in writing when it has situations where the applicable allowable
growth rate may be exceeded as stated in section
79-1028
R.R.S., subsections (3) and (4). Such written submissions shall contain
information documenting that the district meets the criteria for exceeding the
applicable allowable growth rate in section
79-1028
R.R.S., subsections (3) and (4).
005.02B The Commissioner, or his or her
designee(s) will review the submitted data, and make a decision in accordance
with 79-1028 R.R.S. on such application and provide a written notice to the
district approving, denying, or modifying the requested increases. For district
requests to exceed the applicable allowable growth rate due to a projected
increase in formula students, (
79-1028(2) R.R.S.),
the request must:
(a) Project an increase
that meets the minimum number/percentages in
79-1028(2)R.R.S.;
and
(b) Be based upon a reasonable
belief that such increase will occur. In determining if (b) is met, the
Commissioner, or his or her designee(s), will review any written
justification(s) for the projected increase submitted by the district and/or
review student membership data as shown by the average daily membership of the
district for the previous five years, if the request is based in whole or in
part upon an expectation of an increase in formula students due to previous
continuing student enrollment growth.
