Section 92-2-005 - Financial Reports005.01Budget. 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. 005.02Annual 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.92 Neb. Admin. Code, ch. 2, § 005
Amended effective 11/1/2021