reglab/statecodes huggingface dataset:
Nebraska Administrative Code › Topic - ECONOMIC DEVELOPMENT, DEPARTMENT OF › Title 86 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 5 - Rules and Regulations Concerning the Administration of the Nebraska Affordable Housing Act › Section 86-5-002 - Eligible Activities

Current through June 17, 2024
Subject to the additional provisions of these Rules, the
				  following are eligible activities for assistance from the Trust Fund:
002.00A New construction, rehabilitation or
				acquisition of housing to assist low-income and very low-income
				families;
002.00B Matching funds
				for new construction, rehabilitation, or acquisition of housing units to assist
				low-income and very low-income families;
002.00C Technical assistance, design and
				finance services, and consultation for eligible nonprofit community or
				neighborhood-based organizations involved in the creation of affordable
				housing;
002.00D Matching funds for
				operating costs for housing assistance groups or organizations when such grant
				or loan will substantially increase the recipient's ability to produce
				affordable housing;
002.00E
				Mortgage insurance guarantees for eligible projects;
002.00F Acquisition of housing units for the
				purpose of preservation of housing to assist low-income and very low-income
				families;
002.00G Projects making
				affordable housing more accessible to families with elderly members or members
				who have disabilities;
002.00H
				Projects providing housing in areas determined by the Department of Economic
				Development to be of critical importance for the continued economic development
				and economic well-being of the community and where, as determined by the
				Department, a shortage of affordable housing exists;
002.00I Infrastructure projects necessary for
				the development of affordable housing;
002.00J Downpayment and closing cost
				assistance;
002.00K Housing
				education programs developed in conjunction with affordable housing projects.
				The education programs must be directed toward any or all of the following:
a) preparing potential home buyers to
				purchase affordable housing and post purchase education;
b) target audiences eligible to utilize the
				services of housing assistance groups or organizations; and
c) developers interested in the
				rehabilitation, acquisition, or construction of affordable housing.
Nebraska Administrative Code › Topic - ECONOMIC DEVELOPMENT, DEPARTMENT OF › Title 86 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 5 - Rules and Regulations Concerning the Administration of the Nebraska Affordable Housing Act › Section 86-5-003 - Qualified Allocation Plan

Current through June 17, 2024
The Department shall adopt a Qualified Allocation Plan as
				  required by the Act. The plan shall
a) set forth selection criteria to be used to
				determine housing priorities of the housing trust fund which are appropriate to
				local conditions, including the community's immediate need for affordable
				housing, proposed increases in home ownership, private dollars leveraged, level
				of local government support and participation, and repayment, in part or in
				whole, of financial assistance awarded by the fund; and
b) give first priority in allocating trust
				fund assistance among selected projects to those projects which meet all of the
				following criteria:
(1) are located in whole
				or in part within an enterprise zone designated pursuant to the Enterprise Zone
				Act found in the Nebraska Revised Statutes §§
										13-2101
				through
				13-2112;
(2) serve the lowest income occupant;
				and
(3) are obligated to serve
				qualified occupants for the longest period of time.
003.01 Housing Assistance Policies
The Department may establish policies, some of which may be
				  more restrictive than these rules and regulations, for the use of Trust Funds
				  for rental housing, home buyers' assistance, and homeowners' assistance
				  including, but not limited to, policies with respect to the terms of
				  assistance, beneficiaries, eligible costs, property types, and affordability
				  restrictions.
Nebraska Administrative Code › Topic - ECONOMIC DEVELOPMENT, DEPARTMENT OF › Title 86 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 6 - Rules and Regulations Concerning the Administration of the Site and Building Development Act › Section 86-6-001 - Purpose

Current through June 17, 2024
The purpose of these regulations is to aid the Nebraska
				  Department of Economic Development in the administration of the Site and
				  Building Development Act found in Sections
				  81-12,144 through
				  81-12,151 of the
				  Nebraska Revised Statutes.
Nebraska Administrative Code › Topic - ECONOMIC DEVELOPMENT, DEPARTMENT OF › Title 86 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 6 - Rules and Regulations Concerning the Administration of the Site and Building Development Act › Section 86-6-002 - Administration

Current through June 17, 2024
002.01 Definitions
002.01A Act-means the Site and Building
				Development Act found in Sections
				81-12,144 through
				81-12,151 of the
				Nebraska Revised Statutes.
002.01B
				Allocate - means to set aside, award, or designate Site and Building
				Development Fund funds to an Eligible Recipient.
002.01C Department - means the Nebraska
				Department of Economic Development.
002.01D Director -means the Director of the
				Nebraska Department of Economic Development.
002.01E Eligible Applicant - means a
				Governmental Subdivision or Nebraska Nonprofit Organization that is eligible to
				submit an application for funding from the Site and Building Development
				Fund.
002.01F Eligible Recipient
				-means an Eligible Applicant that has been selected by the Department to
				receive funding from the Site and Building Development Fund.
002.01G Eligible Activities - means the
				activities that are eligible for funding from the Site and Building Development
				Fund as set forth in the Act and these regulations.
002.01H Eligible Project - means a project
				consisting of one or more Eligible Activities.
002.01I Governmental Subdivision - includes a
				Nebraska village, city or county, and other entities created or authorized by
				the Nebraska State Legislature and organized pursuant to such authorization to
				carry out functions for a public purpose or for the general welfare of the
				people, and that are exempt from property taxation under Article VIII, Section
				2 of the Nebraska Constitution.
002.01J Industrial - means pertaining to any
				general business activity or commercial enterprise.
002.01K Nebraska Nonprofit Organization -
				means a Nebraska based nonprofit organization that has secured a United States
				Internal Revenue Service determination of 501(c)(3), or can document via legal
				opinion that such organization meets the requirements under Sections 501(c)(4)
				or 501(c)(6) of the United States Internal Revenue Code.
002.01L Nonmetropolitan Areas-means counties
				with fewer than one hundred thousand inhabitants according to the most recent
				federal decennial census.
002.01M
				Site and Building Development Fund - means the fund created under Section
				81-12,146
				of the Act, administered by the Department, and used to fund Eligible
				Activities.
002.01N Qualified
				Action Plan - means the plan required under Section
				81-12,149
				of the Act to be developed by the Department.
Nebraska Administrative Code › Topic - ECONOMIC DEVELOPMENT, DEPARTMENT OF › Title 86 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 6 - Rules and Regulations Concerning the Administration of the Site and Building Development Act › Section 86-6-003 - Eligible Activities

Current through June 17, 2024
Subject to the additional provisions of these regulations,
				  the following activities are eligible for assistance from the Site and Building
				  Development Fund:
003.01 Grants or
				zero-interest loans to villages, cities or counties to acquire land, infuse
				infrastructure, or otherwise make large sites and buildings ready for
				industrial development;
003.02
				Grants, loans, or other financial assistance to Eligible Recipients for new
				construction, rehabilitation, or acquisition of land and buildings when
				villages, cities or counties will benefit from the improvements resulting from
				such assistance;
003.03 Grants,
				loans, or other financial assistance to Eligible Recipients to obtain technical
				assistance, design and finance services, and consultation for the preparation
				and creation of industrial ready sites and buildings when villages, cities or
				counties will benefit from the technical assistance, design and finance
				services or consultation services provided as a result of such
				assistance;
003.04 Loan guarantees
				for Eligible Projects;
003.05
				Grants, loans, or other financial assistance to Eligible Recipients for
				projects making industrial-ready sites and buildings more accessible to
				business and industry;
003.06
				Grants, loans, or other financial assistance to Eligible Recipients for
				infrastructure projects necessary for the development of industrial ready sites
				and buildings; and
003.07 Grants,
				loans, or other financial assistance to Eligible Recipients for projects that
				mitigate the economic impact of a closure or downsizing of a private-sector
				entity by making necessary improvements to buildings and
				infrastructure.
Nebraska Administrative Code › Topic - ECONOMIC DEVELOPMENT, DEPARTMENT OF › Title 86 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 6 - Rules and Regulations Concerning the Administration of the Site and Building Development Act › Section 86-6-004 - First Priority Projects- Business to Locate Within Ninety Days

Current through June 17, 2024
The Department will give first priority to funding
				  financially viable Eligible Projects in which a business has agreed to locate
				  the site and/or building for which the Eligible Activities will occur; provided
				  the business agrees to locate such site and/or building no later than the later
				  of ninety (90) days after the business executes a written commitment to locate
				  the site, or ninety (90) days after the Department has executed a written
				  agreement with an Eligible Recipient.
The Department may require the business agreeing to locate a
				  site and/or building to provide a written commitment to the Department or to an
				  Eligible Recipient certifying the business will locate the site within the
				  later of the 90 day time periods described above.
As used in these regulations and in the Act, locate shall
				  mean any of the following:
004.01
				Purchase of the site and/or building for which the Eligible Activities are
				proposed to occur;
004.02 Execution
				of a lease for the site and/or building for which the Eligible Activities are
				proposed to occur;
004.03 Execution
				of a lease with an option to purchase the site and/or building for which the
				Eligible Activities are proposed to occur; or
004.04 Other arrangements, acceptable to the
				Department, involving the business entering to a contractual arrangement
				regarding the site and/or building for which the Eligible Activities are
				proposed to occur.
The Department may establish a separate application process,
				  separate award process, and separate award agreement for the funding of first
				  priority projects under this section 004. The funding of first priority
				  projects shall not take precedence over the requirement that the Department
				  allocate a specific amount of funds to Nonmetropolitan Areas, as provided in
				  Section
				  81-12,149
				  of the Act. An order of precedence for priorities identified in the Act may be
				  established by the Department in the Qualified Action Plan.
Should a business fail to locate a site as certified, or as
				  otherwise agreed by such business, the Department may either withdraw Site and
				  Building Development Fund funds from the Eligible Project and terminate any
				  award agreement with the Eligible Recipient, or may proceed with funding the
				  Eligible Project; provided the Eligible Recipient agrees to develop a marketing
				  plan for the site and/or building and undertake activities to implement such
				  marketing plan within a reasonable amount of time. In making a determination as
				  to how to proceed, the Department will consider the impact of the Department's
				  decision on the Eligible Recipient.
Nebraska Administrative Code › Topic - ECONOMIC DEVELOPMENT, DEPARTMENT OF › Title 86 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 6 - Rules and Regulations Concerning the Administration of the Site and Building Development Act › Section 86-6-005 - First Priority Projects - Projects in Enterprise Zones

Current through June 17, 2024
The Department will give first priority to funding
				  financially viable Eligible Projects located in whole or in part within an
				  enterprise zone designated pursuant to the Enterprise Zone Act, found in
				  Sections
				  13-2101 to
				  13-2112 of
				  the Nebraska Revised Statutes.
The Department may establish a separate application process,
				  separate award process, and separate award agreement for the funding of first
				  priority projects under this section 005. The funding of first priority
				  projects shall not take precedence over the requirement that the Department
				  allocate a specific amount of funds to Nonmetropolitan Areas, as provided in
				  Section
				  81-12,149
				  of the Act. An order of precedence for priorities identified in the Act may be
				  established by the Department in the Qualified Action Plan.
Nebraska Administrative Code › Topic - ECONOMIC DEVELOPMENT, DEPARTMENT OF › Title 86 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 6 - Rules and Regulations Concerning the Administration of the Site and Building Development Act › Section 86-6-006 - Annual Report

Current through June 17, 2024
The Department will submit an annual report regarding the Act
				  to the Legislature no later than the date specified in the Act. Such annual
				  report may be submitted to the Legislature independently or may be combined
				  into one document with other annual reports that the Department is required to
				  submit to the Legislature.
The Department may require Eligible Recipients to collect
				  information on Eligible Projects, including information from businesses that
				  locate on sites and/or in buildings, and to submit reports to the Department in
				  order to assist the Department in fulfilling the Department's annual reporting
				  obligation.
Nebraska Administrative Code › Topic - ECONOMIC DEVELOPMENT, DEPARTMENT OF › Title 87 - NEBRASKA DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 1 - Rules and Regulations for Agricultural Opportunities and Value-Added Partnership Act › Section 87-1-001 - Statement of Purpose

Current through June 17, 2024
The purpose of these regulations is to aid in the administration of the Agricultural Opportunities and Value-Added Partnerships Act as contained in LB 90, 99th Legislature, 1st Session, Sections 4 to 15 (attached).
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Nebraska Administrative Code › Topic - ECONOMIC DEVELOPMENT, DEPARTMENT OF › Title 87 - NEBRASKA DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 1 - Rules and Regulations for Agricultural Opportunities and Value-Added Partnership Act › Section 87-1-003 - Definitions

Current through June 17, 2024
In addition to the terms listed below, the definitions of terms found in the Agricultural Opportunities and Value-Added Partnerships Act shall apply to such terms when found in these regulations and in grant application materials:
003.01 ACT means the Agricultural Opportunities and Value-Added Partnerships Act as contained in LB 90, 99th Legislature, 1st Session.
003.02 APPLICANT means any entity that has submitted an application for consideration to receive grant funds pursuant to the Act.
003.03 DEPARTMENT means the Nebraska Department of Economic Development.
003.04 IN-KIND CONTRIBUTION means the value of goods, services, or labor used in direct support of the project.
003.05 MATCH means money or in-kind contributions or a combination of both.
003.06 PROGRAM YEAR shall coincide with the State of Nebraska fiscal year.
003.07 PROJECT means any agricultural or value-added agricultural product activity in the areas specified in Section 10 of the Act designed to promote the purposes specified in Section 7 of the Act.
003.08 PROPOSAL means any project that is submitted for consideration for grant funds by an applicant pursuant to the Act.
003.09 RECIPIENT means any applicant who has been selected to receive grant funds pursuant to the Act.
003.10 SUSTAINABILITY means the ability of the project to operate independently of supporting grant funds from any source beyond the time period of any grant received pursuant to this Act.
Nebraska Administrative Code › Topic - ECONOMIC DEVELOPMENT, DEPARTMENT OF › Title 87 - NEBRASKA DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 1 - Rules and Regulations for Agricultural Opportunities and Value-Added Partnership Act › Section 87-1-004 - Eligible Applicants

Current through June 17, 2024
004.01 These include non-profit and for-profit entities listed in Section 9 of the Act, including farming and ranching operations collaborating with other eligible entities.
004.02 Applicants must be able to document that a match of at least 25% of the funds granted is matched from sources other than state or federal governmental sources; and must satisfy the other requirements of Section 11 to participate in the grant program.
004.03 Applicants must be located within Nebraska; have Nebraska-based ownership or, in instances where ownership is not part of the organizational structure of the applicant entity, be Nebraska-based entities or organizations; and have a valid tax identification number or social security number.
Nebraska Administrative Code › Topic - ECONOMIC DEVELOPMENT, DEPARTMENT OF › Title 87 - NEBRASKA DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 1 - Rules and Regulations for Agricultural Opportunities and Value-Added Partnership Act › Section 87-1-005 - Restrictions

Current through June 17, 2024
005.01 Grant funds shall not be used for any activity primarily designed to contribute to a single business, enterprise or individual, nor used to subsidize an existing farming or ranching operation.
005.02 Grant funds must be used exclusively for the purposes listed in each proposal and solely for the benefit of the project described in the proposal.
005.03 Grants shall be made in amounts up to, but not exceeding, $75,000.
005.04 Grant funds shall not be used for administrative costs of the project
005.05 No more than one grant may be used simultaneously in support of a project, nor may a recipient receive more than one grant in any calendar year for the same project.
005.06 Grants shall be awarded for one year starting from dates specified in the grant agreement but not starting prior to the date of grant execution by the Department and the Recipient. Grant extensions may be made at the discretion of the Department. The total of such extensions shall be no more than three years for any single grant. Funding for grant projects may be renewed at the discretion of the Department on an annual basis for an additional three years. Requests for renewal will compete with submitted applications for the upcoming grant period.
Nebraska Administrative Code › Topic - ECONOMIC DEVELOPMENT, DEPARTMENT OF › Title 87 - NEBRASKA DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 1 - Rules and Regulations for Agricultural Opportunities and Value-Added Partnership Act › Section 87-1-006 - Failure to Comply

Current through June 17, 2024
006.01 The Department will determine if the recipient has failed to comply with the requirements of the grant program, misused grant funding, failed to fulfill requirements of the grant, or fraudulently obtained or used grant funds.
006.02 Any recipient found to have failed to comply with the grant program shall be required to repay a portion or all of the grant funds awarded and the Department may use appropriate legal steps to enforce such repayment.
006.03 Any project found not to be in compliance with the grant program will make the recipient ineligible to receive future grant funding under the program.
Nebraska Administrative Code › Topic - ECONOMIC DEVELOPMENT, DEPARTMENT OF › Title 87 - NEBRASKA DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 1 - Rules and Regulations for Agricultural Opportunities and Value-Added Partnership Act › Section 87-1-007 - Application Guidelines, Evaluation and Funding

Current through June 17, 2024
007.01 The Department will prepare and make public, application guidelines and forms, plus information about funding cycles and the grant selection process, including evaluation criteria. Final funding decisions will rest with the Director of the Department.
007.02 The Department will require an agreement with all recipients outlining the terms of funding and project development, implementation and reporting. Recipients unable to enter into such an agreement will not receive funding.
Nebraska Administrative Code › Topic - ECONOMIC DEVELOPMENT, DEPARTMENT OF › Title 87 - NEBRASKA DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 1 - Rules and Regulations for Agricultural Opportunities and Value-Added Partnership Act › Section 87-1-008 - Reporting Requirements

Current through June 17, 2024
8.1 Recipients will be required to report on funded projects to include, but not limited to, impact of the grant project and performance based on measured goals and outcomes.
Nebraska Administrative Code › Topic - ECONOMIC DEVELOPMENT, DEPARTMENT OF › Title 88 - NEBRASKA DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 1 - Rules of Practice and Procedure for Hearings in Contested Cases Before the Department › Section 88-1-001 - Adoption of model rules and additional definitions

Current through June 17, 2024
001.01.
Adoption of model rules.
For any contested hearing before the Department, the model Rules of Practice
				and Procedure for Hearings in Contested Cases Before an Agency promulgated as
				Title 53, Chapter 4 of the Nebraska Administrative Code by the Attorney General
				are incorporated by reference.
001.02.
Additional definitions.
The following definitions shall apply throughout this chapter:
001.02A.
Director
shall mean the
				director of the Agency, the Nebraska Department of Economic
				Development.
001.02B.
Protest
shall mean a petition seeking redetermination by the
				Director of an appealable decision made by the Agency.
Nebraska Administrative Code › Topic - ECONOMIC DEVELOPMENT, DEPARTMENT OF › Title 88 - NEBRASKA DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 1 - Rules of Practice and Procedure for Hearings in Contested Cases Before the Department › Section 88-1-002 - Additional rules

Current through June 17, 2024
The following rules shall apply to any petition or pleading
				  as applicable:
002.01.
Motions
				practice.
Any party may file a motion with the Hearing Officer as soon
				as a party becomes aware of facts requiring the motion. The motion must state a
				request for relief and support for the relief requested. If the consent of all
				parties is not obtained, a hearing on the motion may be scheduled and the
				parties notified. The burden will be on the party filing the motion to show
				good cause why it should be granted. Notice will be given to all parties of the
				ruling on the motion.
002.01A.
Motion
				for dismissal.
The Hearing Officer may grant a motion for dismissal for,
				but not limited to, the following grounds:
002.01A1. Lack of jurisdiction, including but
				not limited to whether the petitioner is the proper party in the proceeding,
				whether the petition fails to state a claim, or whether the petition was filed
				within the statutory time limit; or
002.01A2. Upon a party being held in default
				under the Administrative Procedure Act for failure to attend or participate in
				a prehearing conference, hearing, or other stage of a contested case, or who
				fails to make a good faith effort to comply with a prehearing order.
Nebraska Administrative Code › Topic - EDUCATION, DEPARTMENT OF › Title 92 - NEBRASKA DEPARTMENT OF EDUCATION › Chapter 1 - RULES AND REGULATIONS GOVERNING THE AUDIT OF NEBRASKA PUBLIC SCHOOL DISTRICTS › Section 92-1-001 - Statutory Authority

Current through June 17, 2024
001.01 The
				following definitions and requirements shall govern the scope and extent of the
				audit of school district financial records, and the pattern of the report
				thereof, as required by Section 79-1089 of the
Nebraska Revised
				Statutes
(R.R.S.).
Nebraska Administrative Code › Topic - EDUCATION, DEPARTMENT OF › Title 92 - NEBRASKA DEPARTMENT OF EDUCATION › Chapter 1 - RULES AND REGULATIONS GOVERNING THE AUDIT OF NEBRASKA PUBLIC SCHOOL DISTRICTS › Section 92-1-002 - Definitions

Current through June 17, 2024
As used in these rules and regulations, unless the context
				  otherwise clearly requires, the following definitions shall prevail.
002.01
Audit
shall
				mean examining, on a test basis, evidence supporting the assertions of
				management as to the amounts and disclosures in the financial statements. An
				audit also includes assessing the accounting principles used, as well as
				evaluating the overall financial statement presentation.
002.02
Auditor
shall
				mean a person who has an active permit from the Nebraska State Board of Public
				Accountancy, to engage in the practice of public accounting, either as a
				certified public accountant or as a public accountant, who is independent (see
				Appendix C, a copy of which is on file at the Nebraska Department of
				Education's central office in Lincoln) with respect to the school district and
				its board of education. Person shall include a corporation, partnership, or
				other form of organization which has an active permit to engage in the practice
				of public accounting.
002.03
Financial (Audit) Report
shall mean and include the
				independent auditor's report and financial statements prepared in conformity
				with accounting principles generally accepted in the United States of America
				(Appendix D, a copy of which is on file at the Nebraska Department of
				Education's central office in Lincoln) or another comprehensive basis of
				accounting which may include the use of the cash or modified accrual basis
				accounting.
002.04
Federal Award
shall mean Federal financial assistance
				and Federal cost reimbursement contracts that non-Federal entities receive
				directly from Federal awarding agencies or indirectly from pass-through
				entities. It does not include procurement contracts, under grants or contracts,
				used to buy goods or services from vendors. Any audits of such vendors shall be
				covered by the terms and conditions of the contract. Contracts to operate
				Federal Government owned, contractor operated facilities (GOCOs) are excluded
				from the requirements of this part (Appendix A, a copy of which is on file at
				the Nebraska Department of Education's central office in Lincoln.
002.05
Fiscal Year
shall mean the annual period which commences on September 1, in one calendar
				year, and ends on August 31, in the following calendar year.
002.06
School District Finance
				Records
subject to audit shall mean and include records of all
				funds and transactions of each fund maintained or required to be maintained by
				the school district.
Nebraska Administrative Code › Topic - EDUCATION, DEPARTMENT OF › Title 92 - NEBRASKA DEPARTMENT OF EDUCATION › Chapter 1 - RULES AND REGULATIONS GOVERNING THE AUDIT OF NEBRASKA PUBLIC SCHOOL DISTRICTS › Section 92-1-004 - Penalties

Current through June 17, 2024
004.01 When any school district fails to file
				a financial (audit) report with the Nebraska Department of Education and, if
				required, any other State government agency, 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 with Section
				79-1089 R.R.S. and this Chapter. 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 with Section
				79-1089
				R.R.S. and this Chapter. The county treasurer shall withhold such money as
				directed.
004.02 All independent
				auditors, including corporations, partnerships, or other form of organization
				are subject to the rules, regulations and sanctions of the Nebraska State Board
				of Public Accountancy.
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 92-2-001 - GENERAL INFORMATION

Current through June 17, 2024
001.01
Statutory Authority
. Section
				79-1088
				of the
Revised Statutes of Nebraska
(R.R.S.) requires
				the State Department of Education provide a uniform system of accounting, to
				which all public school districts in the State of Nebraska will
				adhere.
001.02
Scope
				and Application of this Rule
. This chapter governs the
				establishment of a uniform system of accounting for all public school districts
				in Nebraska.
001.03
Source
. Information included in this chapter has been
				taken directly from or adopted from the handbook entitled
Financial
				Accounting for Local and State School Systems
as revised by the
				National Center for Education Statistics.
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 92-2-002 - Definitions

Current through June 17, 2024
As used in this chapter, unless the context otherwise
				  legally requires, the following definitions prevail:
002.01
Coding
				Structure
. Coding Structure refers to the system used to classify
				revenues and expenditures by a certain order.
002.02
Level
. Level
				refers to classification by grade or by other organizational units, for
				example, elementary and secondary.
002.03
Membership
.
				Count of students registered to attend school (present and absent) at a point
				in time during the school year.
002.04
Nebraska Budget
				Act
. The Nebraska Budget Act begins in Section
				13-501,
				R.R.S.
002.05
Object
. Object refers to the type of service or
				commodity bought by the school district.
002.06
Source
.
				Source is the classification of revenue by the point of origin of the funds
				received.
002.07.
Tax
				Equity and Educational Opportunity Support Act (TEEOSA)
shall
				means the Act at Section
				79-1001
				et seq., R.R.S.
002.08.
Without Excuse
. Without Excuse means that school
				district personnel do not consider the student to have an excused
				absence.
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 92-2-003 - General Procedures

Current through June 17, 2024
003.01
Accounting System
. An accounting system is that
				combination of people, equipment, methods, internal controls, and procedures
				organized to record financial activity and to display that activity in
				financial reports. A primary purpose of an accounting system is to produce
				financial information organized in meaningful ways for various reporting uses.
				The accounting system is the means by which financial data is acquired during
				the actual operation of the public school district, recorded in an appropriate
				permanent form, and then analyzed to produce the reports for various purposes.
Internal control is a system affected by the district's
				  board of education, management, and other personnel designed to provide
				  reasonable assurance regarding the achievement of objectives in the following
				  categories:
(a) reliability of
				financial reporting,
(b)
				effectiveness and efficiency of operations, and
(c) compliance with applicable laws and
				regulations. Internal control consists of the following five interrelated
				components:
(1) control environment (sets the
				tone of an organization, influencing the control consciousness of its people
				and is the foundation for all other components of internal control, providing
				discipline and structure),
(2) risk
				assessment (the entity's identification, analysis and management of risks
				relevant to achievement of its objectives and to the preparation of financial
				statements that are fairly presented in conformity with accounting principles
				generally accepted in the United States of America (or another comprehensive
				basis of accounting) (Appendix A, a copy of which is on file at the Nebraska
				Department of Education's (NDE's) central office in Lincoln),
(3) control activities (the policies and
				procedures that help ensure that management directives are carried out),
(4) information and communication
				(the identification, capture, and exchange of information in a form and time
				frame that enable people to carry out their responsibilities),
(5) monitoring (a process that assesses the
				quality of internal control performance over time).
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 92-2-004 - Coding Structure

Current through June 17, 2024
A coding system must be developed which distinguishes
				  revenues from expenditures, identifies source of funds, identifies objects of
				  expenditure, and for school districts, identifies expenses at the school
				  building level. For each type of transaction, the specific account code is a
				  combination that includes fund, function and object codes.
004.01
Revenue
004.01A
Funds
. Funds
				must be established to carry on specific activities to attain certain
				objectives (see Section
				003.03).
004.01B
Revenue
				Source
. These account codes permit segregation of revenues by the
				following sources:
004.01B1
Local
				Sources
. Revenue from local sources is the amount produced within
				the boundaries of the school district.
004.01B2
County and Educational Service Unit (ESU)
				Sources
. Revenue from county and ESU sources is revenue collected
				by the county or ESU and distributed to the school districts.
004.01B3
State
				Sources
. Revenue from State sources is revenue from funds
				collected by the State and distributed to school districts.
004.01B4
Federal
				Sources
. Revenue from federal sources is revenue from funds
				collected by the Federal Government and distributed to school districts, either
				directly or through some intermediate agency such as the State.
004.01B5
Non-Revenue
				Receipts
. Revenue sources which constitute fund revenues in a
				strict fund accounting context, but are not considered revenues to the school
				district (i.e., loans, transfers from other funds, etc.).
004.01B6
Non-Program
				Receipts
. Revenue resulting from temporary intra-agency
				transactions with an offsetting entry in the non-program expenditure account
				(i.e., receipt of transfers from a savings account to a checking account [see
				004.02E]).
004.01C
Project/Reporting
. The Project/reporting permits local
				school districts to accumulate revenues to meet a variety of specialized
				reporting requirements, particularly for federally funded programs. For
				example, if school districts participating in Elementary and Secondary
				Education Act Title 1 utilize both carry-over and current fiscal year funds, it
				is necessary to establish an accounting system which maintains a clear audit
				trail on each fiscal year's funds. Likewise, many school districts conduct both
				school year and summer programs which also necessitates separate accounting and
				reporting.
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

Current through June 17, 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.
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 June 17, 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.
Nebraska Administrative Code › Topic - EDUCATION, DEPARTMENT OF › Title 92 - NEBRASKA DEPARTMENT OF EDUCATION › Chapter 3 - REGULATIONS GOVERNING HIGH ABILITY LEARNERS › Section 92-3-001 - GENERAL PROVISIONS

Current through June 17, 2024
001.01
Statutory
				Authority
This Chapter is adopted pursuant to power and duty vested in
				  the State Board of Education in the following
Revised Statutes of
				  Nebraska
(R.R.S.):
001.01A. Section
				79-318,
				which reads:
"The State Board of Education shall: . . . (5) (i) approve
				  general plans and adopt educational policies, standards, rules, and regulations
				  for carrying out the board's responsibilities and those assigned to the State
				  Department of Education by the Legislature. . .";
001.01B. Section
				79-1105,
				which reads in part:
"The State Department of Education has authority to employ a
				  full-time consultant trained and experienced in the field of education of
				  learners with high ability. Such consultant shall encourage, advise, and
				  consult with each school of the state in the development and implementation of
				  plans for education of learners with high ability. . ."
001.01C. Section
				79-1107(3)
				 which reads:
"Learner with high ability means a student who gives evidence
				  of high performance capability in such areas as intellectual, creative, or
				  artistic capacity or in specific academic fields and who requires accelerated
				  or differentiated curriculum programs in order to develop those capabilities
				  fully."
001.01D. Section
				79-1108,
				which reads:
"For school year 1997-98 and each school year thereafter,
				  each school district shall identify learners with high ability and may provide
				  accelerated or differentiated curriculum programs that will address the
				  educational needs of the identified students at levels appropriate for the
				  abilities of those students. The accelerated or differentiated curriculum
				  programs shall meet the standards of quality established by the department.
				  Educational service units may identify learners with high ability and provide
				  accelerated or differentiated curriculum programs for school districts. Any
				  school district or educational service unit shall be eligible to apply for
				  funds from the Education Innovation Fund to be used for development and
				  improvement of the approved accelerated or differentiated curriculum programs
				  of the district or educational service unit."
Nebraska Administrative Code › Topic - EDUCATION, DEPARTMENT OF › Title 92 - NEBRASKA DEPARTMENT OF EDUCATION › Chapter 3 - REGULATIONS GOVERNING HIGH ABILITY LEARNERS › Section 92-3-002 - DEFINITIONS

Current through June 17, 2024
002.01
Approved Accelerated or
				Differentiated Curriculum Programs
Approved Accelerated or Differentiated Curriculum Programs
				  means academic programs that serve the educational needs of learners with high
				  ability developed and approved under Section
				  79-1108
				  R.R.S.
002.02
Department
Department shall mean the Nebraska Department of
				  Education.
002.03
Evaluation
A process of using information about programming to guide
				  decision-making in present and future efforts. Its purposes include: guiding
				  planning for maintaining or improving programming, comparing and selecting
				  among several options or alternatives, and judging whether stated goals and
				  objectives have been attained.
002.04
Learner with High
				Ability
"Learner with high ability means a student who gives
				  evidence of high performance capability in such areas as intellectual,
				  creative, or artistic capacity or in specific academic fields and who requires
				  accelerated or differentiated curriculum programs in order to develop those
				  capabilities fully." [as defined in
Nebraska Revised
				  Statute
Sec.
				  79-1107(3)
				   ]
002.05
School Fiscal Year
School Fiscal Year shall mean the fiscal year of each school
				  district which commences on September 1 of each year and ends on August 31 of
				  each year pursuant to 79-1091 R.R.S.
002.06
Special
				Populations
Those students who, in order to meet their learning needs,
				  may require different and/or special strategies.
002.07
Start-Up
				Costs
Eligible start-up costs mean costs identified in Section
				  007.02 associated with:
a) conducting
				local needs assessments for programs for learners with high ability;
b) staff development activities for certified
				staff and specialized teachers of high ability learners under Sections 004
				(Identification Procedures) and 005 (Continuum of Programming Services Options,
				and Strategies and Affective or Guidance Needs);
c) enhancement of testing procedures for 004
				(Identification Procedures); and,
d) materials, software and/or distance
				learning fees for use with high ability learners. Applicants must affirm that
				they have not, as of the date of the application, provided students identified
				as high ability learners with accelerated or differentiated programs or
				services for the education of learners with high ability.
Nebraska Administrative Code › Topic - EDUCATION, DEPARTMENT OF › Title 92 - NEBRASKA DEPARTMENT OF EDUCATION › Chapter 3 - REGULATIONS GOVERNING HIGH ABILITY LEARNERS › Section 92-3-003 - DEVELOPMENT OF AN APPROVABLE DISTRICT PLAN FOR THE DELIVERY OF ACCELERATED OR DIFFERENTIATED CURRICULUM PROGRAMS TO HIGH ABILITY LEARNERS

Current through June 17, 2024
003.01 In order to be an approved program,
				each school district shall identify learners with high ability. Educational
				Service Units (ESUs) may identify learners with high ability and/or provide
				accelerated or differentiated curriculum programs for school districts. Each
				approved plan for a school district, whether provided by the district or for
				the district by an ESU, shall include the following elements:
003.01A. The district's philosophy on
				educational service to learners with high ability.
003.01B. The district operational definition
				of high ability learner.
003.01C.
				The goals and objectives of the local program for learners with high
				ability.
003.01D. Procedures for
				identification of learners with high ability as described in 004,
				Identification Procedures.
003.01E.
				A description of the continuum of program services, options, and strategies as
				described in 005, Accelerated and Differentiated Curriculum Program Options and
				Affective or Guidance.
003.01F.
				Overall program evaluation process as described in 008, Evaluation and Future
				Planning.
003.01G. Staff
				development training and support as described in 006.04.
003.01H. Program management outline,
				including: personnel roles, plan for communicating the district plan to parents
				and the public, budget, facilities, and supplies.
003.01I. Include identified students from
				Class I districts in the system in the accelerated or differentiated curriculum
				program.
Nebraska Administrative Code › Topic - EDUCATION, DEPARTMENT OF › Title 92 - NEBRASKA DEPARTMENT OF EDUCATION › Chapter 3 - REGULATIONS GOVERNING HIGH ABILITY LEARNERS › Section 92-3-004 - IDENTIFICATION PROCEDURES

Current through June 17, 2024
004.01 Schools must develop a system to
				identify learners with high ability as defined in Sec.
				79-1107
				R.R.S. This system shall:
004.01A. Use
				multiple assessment measures and appraisals so that schools can identify
				students in different talent areas and at different ages.
004.01B. Provide students with equal access
				to identification opportunities.
004.01C. Identify talents that are not
				readily apparent in students, as well as those that are obvious.