§ 15-913.01 – Education program; county jails
15-913.01. Education program; county jails A. Each county that operates a county jail shall offer an education program to serve all prisoners who are twenty-one years of age or younger, who do not have a high school diploma or a general equivalency diploma and who are confined in the county jail. The county school superintendent […]
§ 15-914 – Financial and compliance audits
15-914. Financial and compliance audits A. The governing board of a school district that is required to comply with the single audit act amendments of 1996 (P.L. 104-156; 110 Stat. 1396; 31 United States Code sections 7501 through 7507) shall contract for at least annual financial and compliance audits of financial transactions and accounts subject […]
§ 15-914.01 – Accounting responsibility; definition
15-914.01. Accounting responsibility; definition A. School districts may apply to the state board of education to assume accounting responsibility. B. A school district applying to the state board of education to assume accounting responsibility shall develop and file with the county school superintendent of the county in which the school district is located and the […]
§ 15-914.02 – School district audit
15-914.02. School district audit A school district that is subject to audit pursuant to section 41-1279.03 shall comply with the reporting, follow-up and hearing participation requirements of that section.
§ 15-915 – Correction of state aid or budget limit errors; definition
15-915. Correction of state aid or budget limit errors; definition A. If the superintendent of public instruction determines that the calculation of state aid for a school district or charter school or the calculation of the school district’s or charter school’s budget limits within the previous three years did not conform with statutory requirements, the […]
§ 15-916 – Expenditure of state grant monies not included in budget
15-916. Expenditure of state grant monies not included in budget If the governing board of a school district receives a grant from this state for a specific program and did not include the grant in the district’s budget, the governing board may, with the approval of the county school superintendent, authorize the expenditure of the […]
§ 15-910; Version 2 – School district budgets; excess utility costs; desegregation costs; tuition costs for bond issues; costs for registering warrants; report
15-910. School district budgets; excess utility costs; desegregation costs; tuition costs for bond issues; costs for registering warrants; report (L22, Ch. 317, sec. 6. Caution: 1998 Prop. 105 applies) A. The governing board may budget for the district’s excess utility costs that are specifically exempt from the district’s revenue control limit. If approved by the […]
§ 15-910.01 – School district budgets; career and technical education and vocational education center expenses
15-910.01. School district budgets; career and technical education and vocational education center expenses A. The governing board of a school district which has entered into an intergovernmental agreement or other written contract to establish a jointly owned and operated career and technical education and vocational education center as provided in section 15-789 may budget for […]
§ 15-910.02 – Energy and water savings accounts
15-910.02. Energy and water savings accounts A. Each school district may establish an energy and water savings account that consists of a designated pool of capital investment monies to fund energy or water saving projects in school facilities. A school district may deposit in the account monies generated from the energy or water savings projects […]
§ 15-911 – Aggregate expenditure limitation; aggregate expenditures of local revenues; adjustments
15-911. Aggregate expenditure limitation; aggregate expenditures of local revenues; adjustments A. On or before June 1 of each year, the legislature shall transmit to the state board of education the aggregate expenditure limitation for all school districts for the following fiscal year that the economic estimates commission determines as provided in section 41-563, subsection C. […]