Nebraska Administrative Code
Topic - EDUCATION, DEPARTMENT OF
Title 92 - NEBRASKA DEPARTMENT OF EDUCATION
Chapter 8 - SCHOOL FINANCE & BUDGETING/STATE FUNDING OF EDUCATIONAL SERVICE UNITS AND LEARNING COMMUNITIES
Section 92-8-006 - Data Collection and Penalties

Universal Citation: 92 NE Admin Rules and Regs ch 8 ยง 006

Current through March 20, 2024

006.01 Annual Financial Report

Except as otherwise provided in the Tax Equity and Educational Opportunities Support Act, State Aid payable pursuant to this chapter for each school year shall be based upon data found in applicable reports for the most recently available complete data year.

006.01A On or before November 1 the superintendent or head administrator of each school district shall submit to the Commissioner of Education, to be filed in his or her office, a report under oath described as the Annual Financial Report showing (a) the amount of money received from all sources during the year and the amount of money expended by the school district during the year, (b) the amount of bonded indebtedness, (c) such other information as shall be necessary to fulfill the requirements of the Tax Equity and Educational Opportunities Support Act and section 79-1114 R.R.S., and (d) such other information as the Commissioner of Education directs.

006.01B When any school district fails to timely submit its Annual Financial Report to the Commissioner, the Commissioner shall, after notice to the district and an opportunity to be heard, direct that any State Aid granted pursuant to the Tax Equity and Educational Opportunities Support Act be withheld until such time as the report is received by 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 such report. The county treasurer shall withhold such money.

006.02 Fall School District Membership Report

On or before October 15 of each year, the superintendent or head administrator of each school district shall deliver to the Department the Fall School District Membership Report, which report shall include the number of children from birth through twenty years of age enrolled in the district on the last Friday in September of a given school year. When any school district fails to submit its Fall School District Membership Report by November 1, the Commissioner shall, after notice to the district and an opportunity to be heard, direct that any State Aid granted pursuant to the Tax Equity and Educational Opportunities Support Act be withheld until such time as the report is received by 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 such report. The county treasurer shall withhold such money. The report shall enumerate:

006.02A Students by grade level. This shall include, but not be limited to, enrollment option students, as defined in section 79-233 R.R.S., wards of the court, or contract students. Each student must be associated with one grade within the grade levels of the district. Special Education or other ungraded students must be placed in a grade level based on their chronological age, but not higher than the grade levels offered in that school. Students may not be placed at a grade level outside of those taught in the school district;

006.02B Enrollment Option Students. Section 79-237(1)(a) R.R.S., states, in part:

"For a student to attend school in an option school district, the student parent or legal guardian shall submit an application to the school board of the option school district between September 1 and March 15 for enrollment during the following and subsequent school years. Applications submitted after March 15 shall be accompanied by a written release from the resident school district. The option school district shall provide the resident school district with the name of the applicant on or before April 1. The option school district shall notify, in writing, the parent or legal guardian of the student and the resident school district, and the State Department of Education whether the application is accepted or rejected on or before April 1."

When the Department has reason to believe any school district may have violated any provisions of section 79-237 R.R.S., the Commissioner may direct school districts to provide the Department documentation of the applications of enrollment option students for the enrollment option program and written releases of the option students from the resident districts. Pursuant to 79-1065 R.R.S., the Department shall adjust net option funding payments provided under Chapter 79 to school districts which are determined to have received state aid not equal the appropriate allocation. Such adjustments may be made for reasons including the enrollment of any student in an option district pursuant to an application submitted to the option district after March 15 which was not accompanied by a written release from the resident district. The Department shall maintain an accurate account and record of the reasons the net option funding payment was adjusted.

006.02C School district levies for the current fiscal year;

006.02D Total assessed valuation for the current fiscal year; and

006.02E Such other information as the Commissioner of Education directs.

006.03 Annual Statistical Summary Report

On or before June 30, the superintendent or head administrator of each school district shall file with the Commissioner of Education, a report under oath described as an end-of-the-school-year annual statistical summary. Such reports shall show:

(a) the number of children attending school during the year under five years of age,

(b) the length of time the school has been taught during the year by a qualified teacher,

(c) the length of time taught by each substitute teacher and the wages paid to each, and

(d) such other information as the Commissioner of Education directs.

006.04 School District Census Report

On or before July 20, in all school districts, the superintendent or head administrator shall file with the State Department of Education a report under oath showing the number of children from five through eighteen years of age belonging to the school district according to the census taken as provided in sections 79-524 R.R.S. and 79-578 R.R.S. The report shall identify the number of boys and the number of girls in each of the respective age categories.

006.04A Each Class I school district which is part of a Class VI school district offering instruction (i) in grades kindergarten through five shall report the children from five through ten years of age, (ii) in grades kindergarten through six shall report children from five through eleven years of age, and (iii) in grades kindergarten through eight shall report children from five through thirteen years of age. Each Class VI school district offering instruction (i) in grades six through twelve shall report children who are eleven through eighteen years of age, and (ii) in grades seven through twelve shall report children who are twelve through eighteen years of age, and (iii) in grades nine through twelve children who are fourteen through eighteen years of age. Each Class I district which has affiliated in whole or in part shall report children from five through thirteen years of age. Each Class II, III, IV, or V district shall report children who are fourteen through eighteen years of age residing in Class I districts or portions thereof which have affiliated with such district. The board of any district neglecting to take and report the enumeration shall be liable to the school district for all school money which such district may lose by such neglect.

006.05 Audit Report

In each school district the school board shall cause to be examined annually by a public accountant or by a certified public accountant all financial records which are maintained directly or indirectly in the administration and management of public school funds. A copy of the audit report shall be filed with the Commissioner of Education on or before November 5. When any school district fails to comply with section 79-1089 R.R.S., the Commissioner shall, after notice to the district and an opportunity to be heard, direct that any State Aid granted pursuant to the Tax Equity and Educational Opportunities Support Act be withheld until such time as the district has complied. 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 compliance by the district. The county treasurer shall withhold such money.

006.05A Rules and Regulations governing the scope, extent, pattern and report of examination have been adopted and promulgated by the State Board with the advice and counsel of the Auditor of Public Accounts and appear in Title 92 Nebraska Administrative Code (NAC), Chapter 1, dealing with School Audit Procedures and 92 NAC Chapter 2, dealing with the Uniform System of Accounting.

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