79-1114. Adjusted average per pupil cost of the preceding year, defined.
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/ne/chapter-79/79-1114A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.