State Codes and Statutes

Statutes > Nebraska > Chapter79 > 79-1024

79-1024. Budget statement;submitted to department; Auditor of Public Accounts; duties; failure to submit;effect.(1) The department may require each districtto submit to the department a duplicate copy of such portions of the district'sbudget statement as the Commissioner of Education directs. The departmentmay verify any data used to meet the requirements of the Tax Equity and EducationalOpportunities Support Act. The Auditor of Public Accounts shall review eachdistrict's budget statement for statutory compliance, make necessary changesin the budget documents for districts to effectuate the budget limitationsimposed pursuant to sections 79-1023 to 79-1030, and notify the Commissionerof Education of any district failing to submit to the auditor the budget documentsrequired pursuant to this subsection by the date established in subsection(1) of section 13-508 or failing to make any corrections of errors in thedocuments pursuant to section 13-504 or 13-511.(2) If a school district fails to submit to the departmentor the auditor the budget documents required pursuant to subsection (1) ofthis section by the date established in subsection (1) of section 13-508 orfails to make any corrections of errors in the documents pursuant to section 13-504 or 13-511, the commissioner, upon notification from the auditor orupon his or her own knowledge that the required budget documents and any requiredcorrections of errors from any school district have not been properly filedin accordance with the Nebraska Budget Act and after notice to the districtand an opportunity to be heard, shall direct that any state aid granted pursuantto the Tax Equity and Educational Opportunities Support Act be withheld untilsuch time as the required budget documents or corrections of errors are receivedby the auditor and the department. In addition, the commissioner shall directthe county treasurer to withhold all school money belonging to the schooldistrict until such time as the commissioner notifies the county treasurerof receipt of the required budget documents or corrections of errors. Thecounty treasurer shall withhold such money. For school districts that aremembers of learning communities, a determination of school money belongingto the district shall be based on the proportionate share of property taxreceipts allocated to the school district by the learning community coordinatingcouncil, and the countytreasurer shall withhold any such school money in the possessionof the countytreasurer from the school district. If the school district doesnot comply with this section prior to the end of the state's biennium followingthe biennium which included the fiscal year for which state aid was calculated,the state aid funds shall revert to the General Fund. The amount of any revertedfunds shall be included in data provided to the Governor in accordance withsection 79-1031. The board of any district failing to submit to the departmentor the auditor the budget documents required pursuant to this section by thedate established in subsection (1) of section 13-508 or failing to make anycorrections of errors in the documents pursuant to section 13-504 or 13-511shall be liable to the school district for all school money which such districtmay lose by such failing. SourceLaws 1990, LB 1059, § 15; Laws 1991, LB 511, § 80; Laws 1992, LB 245, § 85; Laws 1992, LB 1001, § 43; R.S.1943, (1994), § 79-3815; Laws 1996, LB 900, § 670; Laws 1997, LB 269, § 61; Laws 1997, LB 710, § 14; Laws 1998, Spec. Sess., LB 1, § 29; Laws 1999, LB 272, § 93; Laws 1999, LB 813, § 24; Laws 2001, LB 797, § 26; Laws 2003, LB 67, § 14; Laws 2006, LB 1024, § 87; Laws 2008, LB988, § 44; Laws 2009, LB392, § 11. Cross ReferencesNebraska Budget Act, see section 13-501.