79-1028.01 School fiscal years; district may exceed certain limits; situations enumerated; state board; duties.
79-1028.01. School fiscal years; districtmay exceed certain limits; situations enumerated; state board; duties.(1) For each school fiscal year, aschool district may exceed its maximum general fund budget of expendituresminus the special education budget of expenditures by a specific dollar amountfor:(a) Expenditures for repairs to infrastructure damaged bya natural disaster which is declared a disaster emergency pursuant to theEmergency Management Act;(b) Expenditures for judgments, except judgments or ordersfrom the Commission of Industrial Relations, obtained against a school districtwhich require or obligate a school district to pay such judgment, to the extentsuch judgment is not paid by liability insurance coverage of a school district;(c) Expenditures pursuant to the Retirement Incentive Planauthorized in section 79-855 or the Staff Development Assistance authorizedin section 79-856;(d) Expenditures of incentive payments or base fiscal yearincentive payments to be received in such school fiscal year pursuant to section 79-1011;(e) Expenditures of amounts received from educational entitiesas defined in section 79-1201.01 for providing distance education coursesthrough the Educational Service Unit Coordinating Council to such educationalentities;(f) Either (i) the first and second school fiscal years thedistrict will be participating in Network Nebraska for the full school fiscalyear or (ii) school fiscal year 2008-09, if the school district participatedin Network Nebraska for all of school fiscal year 2007-08, for the differenceof the estimated expenditures for such school fiscal year for telecommunicationsservices, access to data transmission networks that transmit data to and fromthe school district, and the transmission of data on such networks as suchexpenditures are defined by the department for purposes of the distance educationand telecommunications allowance minus the dollar amount of such expendituresfor the second school fiscal year preceding the first full school fiscal yearthe district participates in Network Nebraska;(g) Expenditures to pay another school district for the transferof land from such other school district;(h) Expenditures in school fiscal years 2009-10 through 2013-14to pay for employer contributions pursuant to subsection (2) of section 79-958to the School Retirement System of the State of Nebraska to the extent thatsuch expenditures exceed the employer contributions under such subsectionthat would have been made at a contribution rate of seven and thirty-fivehundredths percent;(i) Expenditures in school fiscal years 2009-10 through 2013-14to pay for school district contributions pursuant to subdivision (1)(c)(i)of section 79-9,113 to the Class V School Employees Retirement System to theextent that such expenditures exceed the school district contributions undersuch subdivision that would have been made at a contribution rate of sevenand thirty-seven hundredths percent;(j) Expenditures for sums agreed to be paidby a school district to certificated employees in exchange for a voluntarytermination occurring prior to July 1, 2009;(k) Expenditures for new elementaryattendance sites in the first year of operation or the first year of operationafter being closed for at least one school year if such elementary attendancesite will most likely qualify for the elementary site allowance in the immediatelyfollowing school fiscal year as determined by the state board; and(l) Any expendituresin school fiscal years 2016-17 and 2017-18 of amounts specified in the noticeprovided by the Commissioner of Education pursuant to section 79-309.01 forteacher performance pay.(2) Thestate board shall approve, deny, or modify the amount allowed for any exceptionto the maximum general fund budget of expenditures minus the special educationbudget of expenditures pursuant to this section. SourceLaws 2008, LB988, § 46; Laws 2008, LB1154, § 10; Laws 2009, LB545, § 19; Laws 2010, LB1014, § 3.Effective Date: July 15, 2010 Cross ReferencesEmergency Management Act, see section 81-829.36.