This chapter is adopted pursuant to sections 79-234, 79-302, 79-306, and 79-1001 through 79-1093 of the Revised Statutes of Nebraska (R.R.S.).
This chapter governs school financing and budgeting under the provisions of the Tax Equity and Educational Opportunities Support Act, sections 79-1001 to 79-1033 R.R.S.. The amount of assistance paid to a district is calculated pursuant to the Tax Equity and Educational Opportunities Support Act. These regulations govern other related matters under the Tax Equity and Educational Opportunities Support Act.
In addition to the financing and budgeting requirements of this chapter, public school systems are also governed by regulations contained in Title 92 Nebraska Administrative Code (NAC), Chapter 1, dealing with School Audit Procedures; 92 NAC 2, dealing with the Uniform System of Accounting; 92 NAC 19, dealing with School Enrollment; and 92 NAC 61, dealing with contested cases before the State Board of Education.
92 Neb. Admin. Code, ch. 8, § 001