As used in this chapter:
Allowable Growth Range shall mean a range of percentages from the basic allowable growth rate to three percent above the basic allowable growth rate;
Applicable Allowable Growth Rate shall mean a calculated percentage established pursuant to the provisions of section 79-1026 R.R.S. for which a Class II, III, IV, V or VI district, with district board approval, is allowed to increase their general fund budget of expenditures over the previous year general fund budget of expenditures, except for items which are excludable from this limitation pursuant to the provisions of section 79-1028 R.R.S.;
Basic Allowable Growth Rate shall mean the base limitation established under section 77-3446 R.R.S. for general fund expenditures other than expenditures for special education;
Board shall mean the school board or board of education of each district;
Commissioner shall mean the Commissioner of Education who is the executive officer of the State Board of Education and the administrative head of the professional, technical, and clerical staff of the State Department of Education;
Department shall mean the State Department of Education;
District shall mean any Class I, II, III, IV, V or VI school district;
Enrollment Option Program shall mean the program established in section 79-234 R.R.S.;
Ensuing School Year shall mean the school year following the current school year;
Most Recently Available Complete Data Year shall mean the most recent single school fiscal year for which the Annual Financial Report, Fall School District Membership Report, Annual Statistical Summary Report, Nebraska Income Tax Liability by School District (for the calendar year in which the majority of the school fiscal year falls), and the adjusted valuation data are available;
Option School District shall mean the public school district that a student chooses to attend other than his or her resident school district;
Option Student shall mean a student that has chosen to attend a public school district other than his or her resident school district;
Resident School District shall mean the public school district in which a student resides;
School year or school fiscal year shall mean the fiscal year of a school district as defined in section 79-1091 R.R.S.;
Special Grant Funds shall mean budgeted receipts for grants as defined in section 79-1003(37) R.R.S.;
State Aid shall mean the amount of assistance paid to a district pursuant to the Tax Equity and Educational Opportunities Support Act;
State Board shall mean the State Board of Education;
State Support shall mean all funds provided to districts by the State of Nebraska for the general fund support of elementary and secondary education; and
Vital Services or Functions as used in 79-1033(2)R.R.S. and section 004.02, shall mean services or functions required of public schools under 92 NAC 10 or 92 NAC 51, and any services or functions that, if discontinued by a district, would lead to noncompliance with any federal or state rules, regulations, or laws.
92 Neb. Admin. Code, ch. 8, § 002