79-1007.09 Financial reports relating to limited English proficiency; department; duties; report; appeal of department decisions.
79-1007.09. Financialreports relating to limited English proficiency; department; duties; report;appeal of department decisions.(1)(a) For schoolfiscal year 2007-08, the annual financial report required pursuant to section 79-528 shall include:(i) The amount of federal funds received based on studentswho are limited English proficient as defined by the federal program providingthe funds; and(ii) The expenditures and sources of funding for each programrelated to limited English proficiency with a narrative description of theprogram and the method used to allocate money to the program and within theprogram.(b) The department shall set up accounting codes for thereceipts and expenditures required to be reported on the annual financialreport pursuant to this subsection. The department shall also determine foreach school district an amount that shall be deemed the limited English proficiencyallowance for purposes of this section. Such amount shall equal the adjustmentsto the weighted formula students pursuant to subdivision (1)(c)(ii) of section 79-1007.01 multiplied by the average formula cost per student in the schooldistrict's cost grouping.(2)(a) For school fiscal year 2008-09 and each school fiscalyear thereafter, the annual financial report required pursuant to section 79-528 shall include:(i) The amount of the limited English proficiency allowanceused in the certification of state aid pursuant to section 79-1022 for suchschool fiscal year;(ii) The amount of federal funds received based on studentswho are limited English proficient as defined by the federal program providingthe funds;(iii) The expenditures and sources of funding for each programrelated to limited English proficiency with a narrative description of theprogram, the method used to allocate money to the program and within the program,and the program's relationship to the limited English proficiency plan submittedpursuant to section 79-1014 for such school fiscal year;(iv) The expenditures and sources of funding for supportcosts directly attributable to implementing the district's limited Englishproficiency plan; and(v) An explanation of how any required elements of the limitedEnglish proficiency plan for such school fiscal year were met.(b) The department shall set up accounting codes for thereceipts and expenditures required to be reported on the annual financialreport pursuant to this subsection.(3) For school fiscal year 2009-10 and each school fiscalyear thereafter, the department shall determine the limited English proficiencyallowance expenditures using the reported expenditures on the annual financialreport for the most recently available complete data year that would onlyinclude in the limited English proficiency allowance expenditures those expendituresthat were used to specifically address issues related to the education ofstudents with limited English proficiency or to the implementation of thelimited English proficiency plan, that do not replace expenditures that wouldhave occurred if the students involved in the program did not have limitedEnglish proficiency, that are not included in other allowances, and that arepaid for with noncategorical funds generated by state or local taxes or funds distributed through the TaxEquity and Educational Opportunities Support Act pursuant to the federal AmericanRecovery and Reinvestment Act of 2009. The department shall establisha procedure to allow school districts to receive preapproval for categoriesof expenditures that could be included in limited English proficiency allowanceexpenditures.(4) For school fiscal year 2009-10 and each school fiscalyear thereafter, if the limited English proficiency allowance expendituresdo not equal 117.65 percent or more of the limited English proficiency allowancefor the most recently available complete data year, the department shall calculatea limited English proficiency allowance correction. The limited English proficiencyallowance correction shall equal the limited English proficiency allowanceminus eighty-five percent of the limited English proficiency allowance expenditures.If the limited English proficiency allowance expenditures do not equal fiftypercent or more of the allowance for such school fiscal year, the school districtshall also be disqualified from receiving a limited English proficiency allowancefor the school fiscal year for which aid is being calculated.(5) For school fiscal year 2010-11 and each school fiscalyear thereafter, if the department determines that the school district didnot meet the required elements of the limited English proficiency plan forthe most recently available complete data year, the department shall calculatea limited English proficiency allowance correction equal to fifty percentof the limited English proficiency allowance for such school fiscal year andthe school district shall also be disqualified from receiving a limited Englishproficiency allowance for the school fiscal year for which aid is being calculated.Any limited English proficiency allowance correction calculated pursuant tothis subsection shall be added to any limited English proficiency allowancecorrection calculated pursuant to subsection (4) of this section to arriveat the total limited English proficiency allowance correction.(6) The department may request additional information fromany school district to assist with calculations and determinations pursuantto this section. If the school district does not provide information uponthe request of the department pursuant to this section, the school districtshall be disqualified from receiving a limited English proficiency allowancefor the school fiscal year for which aid is being calculated.(7) The department shall annually provide the Legislaturewith a report containing a general description of the expenditures and fundingsources for programs related to limited English proficiency statewide andspecific descriptions of the expenditures and funding sources for programsrelated to limited English proficiency for each school district.(8) The state board shall establish a procedure for appealof decisions of the department to the state board for a final determination. SourceLaws 2006, LB 1024, § 82; Laws 2007, LB641, § 22; Laws 2008, LB988, § 31; Laws 2009, LB545, § 6.