2012 Nebraska Revised Statutes
Chapter 79 - SCHOOLS
79-1023 - School district; general fund budget of expenditures; limitation; department; certification.

79-1023. School district; general fund budget of expenditures; limitation; department; certification.

(1) On or before March 10, 2010, on or before July 1, 2011, on or before May 1, 2012, and on or before March 1 of each year thereafter, the department shall determine and certify to each school district budget authority for the general fund budget of expenditures for the immediately following school fiscal year.

(2) For school fiscal years prior to school fiscal year 2011-12, except as provided in section 79-1028.01, no school district shall have a general fund budget of expenditures minus special grant funds and the special education budget of expenditures more than the greater of (a) the product of the difference of the general fund budget of expenditures minus special grant funds and the special education budget of expenditures for the immediately preceding school fiscal year multiplied by (i) except as otherwise provided in subdivision (a)(ii) of this subsection, the sum of one plus the local system's applicable allowable growth rate or (ii) for school fiscal year 2010-11, the sum of one plus seventy-five hundredths of one percent plus the local system's applicable allowable growth rate or (b)(i) except as otherwise provided in subdivision (b)(ii) of this subsection, the difference of one hundred twenty percent of formula need for such school fiscal year minus the product of the sum of one plus the basic allowable growth rate for such school fiscal year multiplied by the special education budget of expenditures as filed on the school district budget statement on or before September 20 for the immediately preceding school fiscal year or (ii) for school fiscal years 2009-10 and 2010-11, the difference of one hundred sixteen and fifteen-hundredths percent of formula need for such school fiscal year minus the product of the sum of one plus the basic allowable growth rate for such school fiscal year multiplied by the special education budget of expenditures as filed on the school district budget statement on or before September 20 for the immediately preceding school fiscal year.

(3) For school fiscal year 2011-12, except as provided in sections 79-1028.01, 79-1029, and 79-1030, each school district shall have budget authority for the general fund budget of expenditures equal to the greater of (a) the general fund budget of expenditures for school fiscal year 2010-11 minus exclusions for school fiscal year 2010-11 that fit within subsection (1) of section 79-1028.01 with the difference increased by an amount equal to one and one hundred fifteen thousandths percent of the formula need calculated for school fiscal year 2010-11, (b) the general fund budget of expenditures for school fiscal year 2010-11 minus exclusions for school fiscal year 2010-11 that fit within subsection (1) of section 79-1028.01 with the difference increased by an amount equal to any student growth adjustment calculated for school fiscal year 2011-12, or (c) one hundred ten percent of formula need for school fiscal year 2011-12 minus the special education budget of expenditures as filed on the school district budget statement on or before September 20 for school fiscal year 2010-11, which special education budget of expenditures is increased by the basic allowable growth rate for school fiscal year 2011-12.

(4) For school fiscal year 2012-13 and each school fiscal year thereafter, except as provided in sections 79-1028.01, 79-1029, and 79-1030, each school district shall have budget authority for the general fund budget of expenditures equal to the greater of (a) the general fund budget of expenditures for the immediately preceding school fiscal year minus exclusions pursuant to subsection (1) of section 79-1028.01 for such school fiscal year with the difference increased by the basic allowable growth rate for the school fiscal year for which budget authority is being calculated, (b) the general fund budget of expenditures for the immediately preceding school fiscal year minus exclusions pursuant to subsection (1) of section 79-1028.01 for such school fiscal year with the difference increased by an amount equal to any student growth adjustment calculated for the school fiscal year for which budget authority is being calculated, or (c) one hundred ten percent of formula need for the school fiscal year for which budget authority is being calculated minus the special education budget of expenditures as filed on the school district budget statement on or before September 20 for the immediately preceding school fiscal year, which special education budget of expenditures is increased by the basic allowable growth rate for the school fiscal year for which budget authority is being calculated.

(5) For any school fiscal year for which the budget authority for the general fund budget of expenditures for a school district is based on a student growth adjustment, the budget authority for the general fund budget of expenditures for such school district shall be adjusted in future years to reflect any student growth adjustment corrections related to such student growth adjustment.