Section 92-2-001 - GENERAL INFORMATION001.01Statutory Authority. Section 79-1088 of the Revised Statutes of Nebraska (R.R.S.) requires the State Department of Education provide a uniform system of accounting, to which all public school districts in the State of Nebraska will adhere.001.02Scope and Application of this Rule. This chapter governs the establishment of a uniform system of accounting for all public school districts in Nebraska.001.03Source. Information included in this chapter has been taken directly from or adopted from the handbook entitled Financial Accounting for Local and State School Systems as revised by the National Center for Education Statistics.92 Neb. Admin. Code, ch. 2, § 001
Amended effective 11/1/2021