Nebraska Statutes 79-1114. Adjusted average per pupil cost of the preceding year, defined
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Adjusted average per pupil cost of the preceding year means the amount computed by dividing the total instructional expenditure, excluding special education expenditures, by the preceding year‘s average daily membership as reported in the annual financial report. The costs of sectarian instruction shall not be included in determining the adjusted average per pupil cost of the preceding year, and the computation shall be subject to an audit by appropriate state agencies.
Source
- Laws 1987, LB 367, § 4;
- Laws 1991, LB 511, § 67;
- Laws 1992, LB 245, § 72;
- R.S.1943, (1994), § 79-3304;
- Laws 1996, LB 900, § 796.
Terms Used In Nebraska Statutes 79-1114
- Adjusted average per pupil cost of the preceding year: means the amount computed by dividing the total instructional expenditure, excluding special education expenditures, by the preceding year's average daily membership as reported in the annual financial report. See Nebraska Statutes 79-1114
- Special education: means specially designed instruction, at no cost to parents or guardians, to meet the unique needs of a child with a disability, including classroom instruction, instruction in physical education, home instruction, and instruction in hospitals and institutions. See Nebraska Statutes 79-1125
- State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
- Year: shall mean calendar year. See Nebraska Statutes 49-801