2021 School Finance & Budget Webinar
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7/1/2021
2021 School
Finance &
Budget Webinar
Revised 7.1.21
1
Webinar Link:
https://www.education.ne.gov/fos/webinars/
PowerPoint Slideshow Handout:
https://www.education.ne.gov/fos/webinars/
2
Auditor of Public Accounts
Jeff Schreier – Senior Auditor-In-Charge
jeff.schreier@nebraska.gov
402.471.2111
auditors.nebraska.gov
June 2021
3
1
7/1/2021
No major changes to budget forms for
2021-2022
Budget still due to State Auditor, NDE,
and County Clerk by September 20th
Good News!
4
New Legislation
• LB 148 – Applies to Budget Hearing only
• Hearing shall be held separately from any regularly scheduled
meeting and shall not be limited by time
• At least 3 copies of the proposed budget must be available to the
public
• Presentation must be given outlining key provisions of the
proposed budget, including, but not limited to, a comparison with
the prior years budget
• Any member of public desiring to speak on the proposed budget
shall be allowed to address governing body and given a reasonable
amount of time to do so.
• Requires public body to record the method and dates of meeting
notice in the minutes
5
New Legislation
• LB 644
• Operative Date is not until January 1, 2022
• No impact on 2021 budget season
• More information to come next year
6
2
7/1/2021
New Legislation – Audit Reports
• LB 368 – Audit Report Filing
• If a political subdivision required to file a report
with the Auditor of Public Accounts fails to file
such report by the applicable due date, the
Auditor of Public Accounts may assess the political
subdivision a late fee of twenty dollars per day
for each calendar day the required report remains
not filed. … The total late fee assessed…shall not
exceed two thousand dollars per filing.
• School District audits due by November 5th
7
• We make budget forms available as soon as
possible
When are • Must wait until the legislative session is
Updated complete to ensure no updates needed to
the forms
Budget Forms • Odd Years – 90 day session
• Even Years – 60 day session
Available? • Please notify us if you identify any issues with
the budget forms
8
9
3
7/1/2021
10
Confirmation of receipt
• If filed electronically by website
• Receive confirmation
• Please keep confirmation as support for filing
• If filed by email or mail
• No email response or confirmation
11
• Sample form was added to budget document
to bring in necessary information
Property Tax • This is a sample form only, it is not a required
Request form
• If using sample form in budget document as
Resolution final property tax request resolution, each
School District should review to ensure the
accuracy of all information included
12
4
7/1/2021
Budget Checklist
• “Checklist” tab included in budget forms
• Please review this checklist prior to submitting budget forms
• Reduce the likelihood of hearing from our staff
• No news is good news. If you do not hear from our office, no issues were
identified during our review
13
Tax Request Timeline
• September 1, 2021 – New fiscal year starts
• September 20, 2021 – Budget Adopted
• December 31, 2021 – Taxes Due
• May 1, 2022 – 1st half delinquent (April 1 for Big Three)
• September 1, 2022 – 2nd half delinquent (August 1 for Big Three)
• What this means is School Districts are 8-9 months into the fiscal year before
they start seeing a significant amount of property taxes come in that were
levied as a part of that budget
• Most likely not a significant impact if tax request remains consistent from
year to year.
• If tax request was increased significantly to fund the budget, could run into
cash reserve problems
• Money in budget ≠ Money in the bank
14
Budget Error Corrections
• Clerical, mathematical or accounting errors that:
• Do not affect total amount budgeted by more
than 1%
• Do not increase property tax amount
• Are within 30 days after adoption or
notification by auditor
• No required hearing
• Must file corrected copy with State Auditor and
County Clerk
15
5
7/1/2021
Adopted budget different than publication
• Statute 13-506
• If budget adopted is different than what was published, need to
publish a summary in same manner as original publication within
20 days after adoption
16
Budget Amendments
• Amendments must be made prior to end of the fiscal year
• Must file amendment with State Auditor, NDE, and County Clerks
• Example and instructions can be found on State Auditor website
• Required to submit:
• Pages of Budget that changed; do not need complete budget
• Board Minutes approving amendment
• Proof of Publication for Amendment Hearing
17
• Form listing all agreements due by September 20;
Typically filed w/ budget forms
• Must include all interlocal agreements the school
was involved w/ during the period July 1, 2020 –
June 30, 2021
Interlocal
• Not required to file actual agreements at this time, but Agreements
you should know where they are filed at your school
• Penalty for filing form late
• Notice of delinquent filing can be by fax, email or
mail
• Beginning on date of notice, late fee of $20 day
• Late fee shall not exceed $2,000 per delinquency
• If fail to report, State Auditor can perform audit
and charge costs of audit to subdivision
18
6
7/1/2021
• What are they?
• Agreements the School has with another
government entity. (Do not include Non-Profits)
• Examples would be an agreement between:
• School and ESU
• School and another School Interlocal
• School and City Agreements
• How to find them
• Look at vendors list –Are you paying another
government entity
• Look at receipts –Are you receiving payment from
another government entity based on an agreement
• Not always associated with receipt or
disbursement, watch for agreements that share /
exchange services
19
Questions?
Nebraska Auditor of Public Accounts
Jeff Schreier – Senior Auditor-In-Charge
402.471.2111
Jeff.Schreier@nebraska.gov
auditors.nebraska.gov
20
State Aid
Kevin Lyons
21
7
7/1/2021
Lump-Sum Payment for
2020/21 Positive Prior Year Correction
Equal to or Greater than $1,000
• On or before July 15 - NDE notifies district
• Must respond by August 15
• On or before September 15 - District notification of
board approval
Less than $1,000
• NDE makes payment without application
22
Statement of Change in School District
Boundaries due to Annexation by a City
or Village
Forms available upon request
Kevin Lyons
Director of School Finance
kevin.lyons@nebraska.gov
402-450-1418
Forms Due: AUGUST 20
23
TEEOSA Document
Decodes
the components of
Equalization Aid
Resource
for more detailed
information
Available
on NDE’s website
24
8
7/1/2021
PORTAL TEEOSA DATA SYSTEMS
CDC (Consolidated Data
Collection)
• Instructional Program Hours
• Pupil Transportation Report
NDE
Due Date: June 15
Audit Window: June 30
25
TEEOSA DATA SYSTEMS
PORTAL
ADVISER
Nebraska Public and State Operated
Districts: submission of data from their
local Student Information System (SIS)
to Advisor.
• Fall Membership
• Average Daily Membership
NDE NDE’s Focus
• State Aid
• SPED
26
2021/22 Recalculation
CERTIFICATION
• Fall Membership
• Assessed Valuation
• 2019/20 Annual Financial Report (AFR)
RECALCULATION
• Average Daily Membership (ADM)
• Certified Valuation
• Amended 2019/20 Annual Financial Report (AFR)
Due: July 15th
27
9
7/1/2021
2021/22 Recalculation
2021/22 Certification
2021/22 Recalculation
Local Effort Rate
Balancing Factor
28
Prior Year Correction
2020/21
DIFFERENCE
2020/21 Certification Prior Year
Correction
2021/22
2020/21 Recalculation TEEOSA Aid
29
LEP Poverty
Expenditure Requirement
2020/21 2022/23
Expenditures Expenditures
• 117.65% level of • Report this fall
Expenditures • Sept 1 – Oct 15
• Coding • CDC Collection –
• Reports available Estimated Expenditures
identifying required level for LEP and Poverty
• Assist with 2019/20 AFR
30
107/1/2021
Fall Membership Reporting
• Section 79-528:
• Fall school district
membership reported as of
October 1
• Section 79-1003:
• Qualified early childhood
education fall membership
reported as of October 1
31
Kevin Lyons
Director of School Finance
School Finance and Organizational Services
kevin.lyons@nebraska.gov
402-450-1418
32
School District
Budget & LC-2
Janice Eret
33
117/1/2021
• Budget Text
Budget • Budget Timelines
Information
• Expenditure Exclusion Templates
Available on
FOS Website • State Board Filing Deadlines
• Expenditure Exclusions Approved
by State Board of Education
• Link to Auditor of Public Accounts
Website
34
Budgeting Reminders
• Enter the correct State Aid • County Treasurer’s Balance
Amount from State Aid • Estimate from prior years
Certification Document
• Beginning and Ending Balances
• Use actual balances from audit
• Motor Vehicle Taxes • Second column of worksheet can
be used to reach the desired levy.
• Similar to previous year
35
Budget Worksheets
• Use Budget Worksheet pages to
enter budget information
• Formulas move info to the
Cover Page and the Summary
Pages
• Do not key into the Summary
Pages (p. 2‐4)
36
127/1/2021
Lid Computation Form (LC-2)
Activation Code to access in NDE Portal
• New activation code every year
New Superintendent this year?
• Register in NDE Portal
• Obtain Activation Code for LC‐2
Need help with NDE Portal?
888‐285‐0556 ADVISERHelp@nebraskacloud.org
37
Confirm your budget
meets spending
limitations & allowable
reserve percentage
38
Access Unused Budget Authority
4,245,444
Access to Prior Year’s Unused Budget Authority
[Maximum Amount: $52,872]
4,245,444
Provides Additional
Budget Authority for 4,245,444
2020/21 Must manually enter
amount on Line A‐355
39
137/1/2021
Need More Budget Authority?
• Hold public vote to exceed • Amount approved by public is
Certified Budget Authority for one school fiscal year.
• Ballot language must include • Must budget the total amount
statement to include access to approved to carry over for
expenditure exclusions future years.
• Include voter‐approved amount
into Section B of LC‐2
40
New Section in LC-2
41
Levy Overrides
1.25
5
2018/19
2023/24
42
147/1/2021
Total Allowable
Reserves
Employee
Depreciation Benefit Fund
• Budgeted figure Fund Necessary
Cash Reserve
• Helps with district
cash flow
General Fund
• Not cash in the bank Necessary
Cash Reserve
43
Calculation of Total Allowable Reserves
Allowable Reserve Percentage is based on a District’s ADM
General Fund Budget $10,000,000
Allowable Reserve Percentage 35%
Total Allowable Reserves $ 3,500,000
44
LC-2 Error
Messages • Access to Prior Year’s Unused
Budget Authority Exceeded
• Budget Authority Exceeded
LC‐2 Cannot be
submitted with • Allowable Reserves Exceeded
error messages!
• Levy Info Doesn’t Match
45
157/1/2021
Property Tax
Resolution
Specifies tax request
for each taxing fund
Pre-populates info
through Budget
Document
Due to County Clerk
by October 12
46
• LC‐2 Upload Feature appears after
Submitting clicking “District Approval.”
the budget • Budget documents as pdf must be
documents uploaded through the LC‐2.
• Upload a single pdf with all documents
to NDE
• Confirmation email sent after budget
documents are uploaded
• Mailed budget documents will not be
accepted.
47
Need to Amend
• Refinancing bonds to get a lower
the 2020/21 interest rate?
Budget?
• Summer building projects costing
more than expected?
• Lunch & Activities Funds are
Must hold frequently amended in the summer
hearing to
amend before • Now is the time to review year‐to‐
August 31 date spending on all funds.
48
167/1/2021
Amending the Budget
• All Funds must be amended • Documents required:
before being overspent • Proof of Publication
• Board Minutes
• Page 2 of Budget Document
• Hearing Notice To Amend
• Budget as originally adopted
• Proposed amended budget • Submit documentation to:
• Rationale for amending • State Auditor
• Include statement “Will not impact • County Clerks
the tax request for the current year” • NDE
49
Amend LC-2 when these
funds are amended:
• General Fund
• Depreciation Fund
• Employee Benefit Fund Cash
Reserve
Allowable Reserves Will Be
Impacted
50
Expenditure exclusion requests sent in?
Budgeting Use LC‐2 while working on budget.
Checklist
Is the budget within spending & levy
limits?
Does the LC‐2 & budget match
Does hearing notice match the budget
doc?
Publish hearing notices
51
177/1/2021
Did the hearing notice actually get
Budgeting printed in newspaper?
Checklist Reserve adequate time for public
comment at budget hearing
Approve LC‐2 after board approves
budget
Submit budget doc to NDE, APA, Clerks
Submit Tax Resolution to County
Tax Request set correctly?
52
• Review budgets to avoid
overspending
End of Year • If spending authority remains in
General Fund, may want to transfer
Budget to other funds:
Depreciation Fund
Reminders Employee Benefit Fund
School Nutrition Fund
Activity Fund
• Unspent General Fund budgeted
authority will increase 2021/22
Beginning General Fund Cash
Balance.
53
Budget
Levy & Spending
Exclusions
Michelle Cartwright
54
187/1/2021
General Fund Exclusions
Levy Exclusions Expenditure Exclusions
• Allows districts to levy more • Allows districts to spend more
than the $1.05 levy limit than their Certified Budget
• Found on Budget Schedule B authority
• No State Board Approval • Most need State Board Approval
needed
55
• Bond Principal & Interest
• General Fund
Levy • Bond Fund
• Qualified Capital Purpose Undertaking Fund
Exclusions • Voluntary Terminations
• General Fund
• Judgments not covered by liability
Insurance
• General Fund
56
General Fund Expenditure Exclusions
State Board Approval Not Required for:
• Special Education Budget
• Includes SPED Transportation
• SPED‐Related Student Services (21XXs, excludes 219X’s)
• Physical Therapy
• Occupational Therapy
• Visual Impaired
• Psychological Services
• Speech Path & Audiology
57
197/1/2021
General Fund Expenditure Exclusions
State Board Approval Not Required for:
• Special Grant Funds
• Programs pre‐approved each year by State Board
• Found in LC‐2 (Sec B, line B‐110)
• 60+ listed, commonly used programs
• Title Programs
• IDEA (use PY to estimate)
• State Programs
• ESSERs I,II, and III
58
Supplemental * Insurance Settlements
Grants on the * Inter‐fund Loans
Special Grant * Reimbursements for Wards of the Court
List * Repayments to County Governments for
Previous Overpayments
* Short Term Borrowing
Appear at bottom of Special * Grants from City or County Government
Grant Fund List with *
* Grants from Corporations, Foundations,
Need State Board Approval or Other Private Interests
>email requests to Michelle
>include name, amount, & purpose
59
Pre-populated
Grants on LC-2 • New Elementary Attendance Site(s)
• 2020/21 Early Childhood Education
Need State Board Approval Grants
Remains in the base for • Retirement Incentive/Staff Development
calculation of future for newly consolidated districts
budget authority
60
207/1/2021
New Elementary Attendance Site(s)
Exclusion is for costs related to first
year of operating a new elementary
attendance site(s).
• District would have to qualify for the
State Aid Elementary Site Allowance
• Salaries for all staff in the new site(s)
(certificated and non‐certificated)
• Utilities
• Building maintenance
61
Early Childhood Education Grants
Eligible if 2021/22 is first year early
childhood membership is included in
district’s formula students.
• Expenditure exclusion is equal to 2020/21
Early Childhood Grant increased by 2.5%
BAGR (Basic Allowable Growth Rate)
• Eligible districts will be contacted by NDE
• Template Available on FOS Website
62
Early Childhood Education Grant Template
63
217/1/2021
Retirement Incentive & Staff Development
Only newly merged or reorganized
districts for the 2021/22 school year are
eligible
• No districts qualify this year
• Exclusion is for costs related to establishing a
retirement incentive program and staff
development assistance
64
Schedule A
Need State Board Approval
>email requests to Michelle
65
Repairs to Infrastructure Damaged by
a Natural Disaster
Must be declared a disaster by Governor
or FEMA
• Flooding
• Tornados
• Wildfires
66
227/1/2021
Judgments Not Covered by
Liability Insurance
• Judgment entered against a District
that obligates the district to pay
• Does not include Orders from the
Commission of Industrial Relations
(CIR)
67
Distance Education Courses
• To qualify, a district must be
providing distance education course
through ESU Coordinating Council to
other schools
• Exclusion is the amount actually
received as payment from another
school
68
Voluntary Termination Agreements
Exclusion is for amount paid for
agreements during the 2021/22 year
• For certificated teachers only
• Up to $35,000 per person
• Does not have to be cash could be insurance coverage
• Incentives paid within 5 years or prior to teacher
being Medicare eligible – whichever comes first
• Must show 5‐year savings
• Cannot be included in a collective bargaining
agreement
• Template available on FOS website
69
237/1/2021
Retirement Contribution Increase
Exclusion is for the difference
between the district’s contribution
rate of 9.88% and the statutory rate
of 7.35%
• Template available on FOS website
70
Native American Impact Aid
Aid received each year may fluctuate,
request what you anticipate to receive.
Available to districts:
• with Native American land within
district boundaries
• and receive Federal Impact Aid due to
students residing on Native American
Land.
71
Available
Templates
>Found on FOS
Website
>Calculate for you
https://www.education.ne.gov/fos/budgeting‐school‐district/
72
247/1/2021
Send requests to NDE via email
• Provide details of the grant
Requesting request
• Name and purpose of grant
State Board • Amount of grant
• Use templates provided on FOS
Website
Approval • Round all amounts
May include in budget planning
before State Board Approval is
posted.
73
Filing State Board
Timeline to Deadline Meeting Date
Request
July 20, 2021 August 6, 2021
State Board August 17, 2021 September 3, 2021
Approval September 21, 2021 October 8, 2021
October 19, 2021 November 15, 2021
74
Email Exclusion Requests To:
michelle.cartwright@nebraska.gov
75
257/1/2021
State Board
Approval on
FOS Website
Posted within 5
working days after
State Board Meeting
76
Enrollment Option Program
https://www.education.ne.gov/fos/enrollment‐option‐application‐instructions‐faqs/
77
Enrollment Option Application
• Application revised every year
• Use most current version
• Spanish version now available for:
• Application
• Instructions
• FAQ’s
• Districts retain application until student
graduates or reaches age 21
• Don’t hesitate to reach out to NDE with
questions
• Michelle Cartwright
• michelle.cartwright@nebraska.gov / 402.450.0867
• Kevin Lyons
• kevin.lyons@nebraska.gov / 402.450.1418
78
267/1/2021
Annual Financial
Report
Bryce Wilson
79
AFR Coding Information
Acct Structure/USERS’ Manual
• Available ‐ FOS Website
• Identifies major changes at the front
Final Master Code List for 2020/21
• Posted in June on FOS Website
• Additional codes
• Legislative Changes
• New State or Federal Programs
80
2020/21 Master Code List
• ESSER Functions:
• Revenue 4996, 4997, 4998
• Expenditure 6996, 6997, 6998
• GEERS funds – 4530 Other Federal Categorical Receipts
• Functions Eliminated: 4515, 4512, 4519 and 6405
• Object codes 431/432 Non‐Technology and Technology Related Repairs and Maintenance –
added to most function codes
• Object code 510 Student Transportation Services added to most Federal grant expense
codes as well as Poverty and LEP functions
• Object code 621 Utility Energy Services added to most functions
• Object code 626 Fuel added to most functions
81
277/1/2021
Clarification: Object Codes XX0 & XX6
XX0 Non‐Instructional Staff XX6 Professional Directors
• Non‐certificated professional & • Non‐certificated professional
support staff employees
• Work in non‐instructional areas • Work in non‐instructional areas
• Non‐supervisory professional • Include only individuals that
personnel direct/supervise departments
• May hold a professional degree, • Holds a professional degree, license,
license, certificate certificate
• Examples of job types: • Examples of job titles:
• Clerical staff • Transportation staff • Business Manager • Technology Director
• Kitchen staff • Custodial workers • Finance Director/CFO • Network Admin
• Accounting clerk • Nurse • Director of Personnel • Head Dietician
82
Next Step….
• Upload test file into Test Site When Available
Confirm coding used will be accepted by AFR System
Identify codes that are invalid
Contact us if you have questions about Invalid Code
message
83
When system has
completed processing
info, click “View
Data” to move to next
steps
PROCESS COMPLETE
84
287/1/2021
Three Steps in AFR Upload
Process:
District Number: 99‐9998‐000 • Building/Contents Value
District Name: SAMPLETOWN • Beginning/Ending
District Phone: (402)999‐9999
Balances
• Reports
Not Started
85
Report Display Page
NEW Report – SPED Expenses Qualifying for State
Reimbursement (FFR eligible)
86
Per Pupil Costs – School Level
87
297/1/2021
Issues with Per Pupil Cost Components
Building and content information not entered correctly
when submitting 2019/20 AFR
Pre‐School costs coded inappropriately:
Some districts coded to Function 1100 Regular Instruction
Should be coded to either:
1190 Early Childhood Education
1195 Regular Instruction Birth to Age 5 Flex
88
Value of Building & Contents
Included in Per Pupil Cost Calculations
• 3% of Total Value of Building & Contents
Enter Value of Building & Contents by District and by School
– Insurable value may help determine value
District includes all facilities other than actual school
instructional buildings
• Bus Barn
• Administration Building – if separate
• Athletic Fields
89
Allocating District Expenses
School level allocations
• Districts determines amount for each school
Account reported with school number (12-0125-003)
More accurate information
• NDE automatically allocates by ADM if reported
with district number (12-0125-000)
Districts can change NDE allocations if not
appropriate
90
307/1/2021
2019/20 AFR Amendments
Similar amendment process to prior years(Must be
submitted to us by July 15st):
• Submit proposed amendment information
Coding and amounts to be changed
School Level information
• District auditor emails statement to NDE
Use audit firm email
Brief description of need to amend
Confirm the amendment is appropriate
91
2019/20 AFR Amendments
Complete Amendment Template
School Level must be included
Per Pupil Costs are not affected by amendments
92
Reason for Amendments - SPED
• SPED –
• FFR/AFR discrepancies
• Maintenance of Effort
• Coding SPED costs to Regular Education (1100’s)
• Coding contracted services to 1100’s or 1200’s
• Should be included in 2100’s if paid with local funds
• Coding more SPED expenditures to Federal Accts than
Revenue
• Decreases reimbursement from the State
• Make sure costs for SPED for birth – Pre‐K is coded to IDEA
• No state reimbursement for birth – Pre‐K
93
317/1/2021
AFR Submission – November 1
• AFR System Opens October 1
• Utilize the AFR System Reports to confirm
financial information aligns with audit
• Financial Info submitted must align with audit
• Notification to district to adjust/correct info
• Financial Information must be uploaded again
• In the fall, upload as soon as possible to avoid
the rush close to deadline
94
AFR Submission Tips
• Request auditor to provide a preliminary report of
financial schedules to review reports
• Closely review reports after AFR Submission
• Districts with more schools may see delays in
system
• Contact us with questions
95
Financial Reporting Online FAQ
https://www.education.ne.gov/fos/financial‐reporting‐faq/
• Specific Coding
Guidance
Revenue
Disbursements
Object Code
• Uploading AFR Info
• Uploading Test Files
• AFR Flat File Format
96
327/1/2021
RULE 1 UPDATE
• Requires a statement written for the following:
• A sample of expense allocations were tested verifying appropriate allocating
to the school building level.
• Reportable instances of non‐compliance should be included in the
Independent Auditor’s Report on Internal Control.
• Requires other supplemental schedules formatted as prescribed by
the NDE.
• The rest of the changes are technical updates.
97
Response to Letter to Management
Big Horn Public Schools Auditor’s Letter to
Big Horn, Nebraska
Schedule of Findings & Responses Management from District
Year Ended August 31, 2019
• Issues noted in audit
• Issues in the Letter to
Management
Ask auditor to add an
audit schedule
• non-compliant issues
and district responses
No further
action needed
by District!
98
Federal Fund Overview
COVID ‐19
• CARES Act – Passed on March 27, 2020
• Elementary and Secondary School Emergency Relief (ESSER) Fund
• Includes Non‐Public School Funding
• Governor’s Emergency Education Relief (GEER) Fund
• Coronavirus Response and Relief Act – Passed December 21, 2020
• ESSER II Funds
• GEER II Funds
• Includes Non‐Public School Funding
• American Rescue Plan Act – March 11, 2021
• Roughly 2.2 times the amounts of the Coronavirus Response and Relief Act
• July 15th the second phase of the application process begins.
• Single Audit???
99
337/1/2021
Reimbursement
and Monitoring
Updates
100
Reimbursement
• Starting July 1st new reimbursement process started
• Submit your reimbursement as always. Make sure you have your
accounting detail attached to support claim. A reimbursement claim
person will reach out to you if they need more detail.
• Based on risk assessment developed by the department will determine
the level of documentation required for reimbursements.
101
Monitoring
• The monitoring will be for all grants awarded to the
subrecipient for the year chosen.
• Please ensure you keep separate files and documentation for
each grant awarded.
• Based on risk assessment developed by the department will
determine how often you are monitored.
• If noncompliance is discovered NDE will do its best to issue a funding
with corrective action that will be followed up. This follows Federal
guidance 2 CFR 200.338
102
347/1/2021
Monitoring Common Errors
• Time and effort
• Most common error we find is entities appear to use budgeted and not actual, T&E is actual time
worked and paid for all activities.
• Second most common error we find is entities charging salary only to a grant. This is unable per 2
CFR 430 and 431
• Last error we find is claims for reimbursement not matching accounting records
• Policies and Procedures
• Most common error is entities do not have all the required policies and procedures for grants. Need
policies and procedures for the following; Equipment and inventory, Procurement, Record retention ,
Suspension and Debarment, Financial Management, Program Income, Cost sharing or matching, and
Compensation – Personal services and fringe benefits
• Coding Issues
• After a reimbursement is paid the allowable expenses are moved which then makes them
unallowable.
103
2021 Legislation
• LB 528 – Requires each district to include
in their hearing notice a link to the
Nebraska Education Profile (NEP) website.
• Provides information related to statewide
receipts/expenditures
• Compares cost per pupil and performance with other
schools
• https://nep.education.ne.gov/
• LB 644 – Property Tax Request Act
• Requires joint public hearing if increasing tax request more
than 2% plus real growth
• Requires post card/mailing sent to all property taxpayers
• Changes filing date to September 30th
• Goes into effect for the 22/23 budget.
104
Superintendent Transparency Act
Superintendent
Contract for
2021/22 must be
Upload through on file with NDE
CDC in the NDE by August 1
Portal
NDE Help Desk
1-888-285-0556
105
357/1/2021
Census Collection
Count of district resident children age
5‐18 as of June 30
Factor in Calculation of County Fines
& Licenses and Apportionment
Crawford Prior year’s counts & percentage
Decatur
increase/decrease are included for
comparison purposes
Lucas
Mills
Due date July 10
Audit window open from July 11 ‐ 20
Questions? Contact:
Janice Eret 402‐540‐0649
Michelle Cartwright 402‐540‐0649
106
Pupil Mileage Reimbursement Calculation:
Transportation • To qualify, must live 4 miles from school but
Reimbursement mileage reimbursement is paid from 3 miles
• Based on one‐way travel once a day
Based on §79-611
Resident Students:
Current State • $1.596/mile State Mileage Rate x 285%
Mileage Rate is
$.575 Option Students:
• Must qualify for free lunch to receive mileage
Mileage rates usually
reimbursement
change January 1
• $.798/mile State Mileage Rate x 142.5%
107
Online Exempt School System
• Rule 13 Exempt students can
register online.
• School districts can check
enrollment status online.
108
367/1/2021
Opportunities for
Budget Assistance
109
New Superintendent Orientations
North Platte
July 20th
8:30 a.m. – 3:00 p.m.
Milford – ESU #6
July 22nd
8:30 a.m. – 3:00 p.m.
Both Sessions will be offered via Zoom &
in‐person.
110
Budget Assistance
Administrators’ Days
July 28th & July 29th
• 8 a.m. – Noon
• 1 p.m. – 4 p.m.
Ruby room 2nd floor
Younes Center
111
377/1/2021
Budget Assistance
Call in to set up an
appointment for
budget help
or
Email in budget and
discuss during phone
calls
112
New Location
• Physical Address:
• 500 S 84th St., 2nd Floor
Lincoln, NE 68510‐2611
• Mailing address:
• PO Box 94987
Lincoln, NE 68509‐4987
113
Follow along on Twitter
bryce wilson@NDE_Finance
• School finance related reminders
• Upcoming school finance due dates
• Legislative updates
114
387/1/2021
NDE School Finance Team
Bryce Wilson
bryce.wilson@nebraska.gov 402-471-4320
Kevin Lyons
kevin.lyons@nebraska.gov 402-450-1418
Janice Eret
janice.eret@nebraska.gov 402-540-0649
Michelle Cartwright
michelle.cartwright@nebraska.gov 402-450-0867
115
Thank You!
116
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