79-1007.23. Instructional time allowance; calculation.

(1)(a) For state aid calculated for school fiscal years through school fiscal year 2012-13, the department shall calculate an instructional time allowance for each district which submits the information required for the calculation on a form prescribed by the department on or before October 15 of the school fiscal year preceding the school fiscal year for which aid is being calculated. The instructional time allowance shall be equal to the product of the formula students of such district multiplied by the instructional time factor for such district multiplied by eighty-five percent of the statewide average general fund operating expenditures per formula student.

(b) The instructional time factor shall equal the difference of the ratio of the district's average hours of instruction for each full-time student during the regular school year for the most recently available complete data year divided by the statewide average hours of instruction for each full-time student during the regular school year for the most recently available complete data year minus one, except that if the result is less than zero, the instructional time factor shall equal zero.

(c) The average hours of instruction shall be defined by the department and shall be based on scheduled time for courses and the number of students participating in such courses as reported to the department for the most recently available complete data year. Hours of instruction shall not include extracurricular activities outside of the regular school day or time designated for students to eat lunch. The statewide average hours of instruction for each student shall be an average of the averages for all school districts.

(2)(a) For state aid calculated for school fiscal years 2013-14 through 2015-16, the department shall calculate an instructional time allowance for a school district if the average days in session for such school district exceeds one hundred seventy-five days for the most recently available complete data year.

(b) For purposes of this subsection:

(i) The allowance student days for each qualifying school district shall equal the formula students for such district multiplied by the difference of the average days in session for such school district minus one hundred seventy-five days;

(ii) The average days in session for each school district shall equal a weighted average of the days in session for all schools in the school district as defined by the department; and

(iii) The statewide allowance student days shall equal the sum of the allowance student days for all qualifying school districts.

(c) For school fiscal years 2013-14 and 2014-15, the instructional time allowance for each qualifying school district shall equal the product of twenty million dollars multiplied by the ratio of the allowance student days for such school district divided by the statewide allowance student days.

(d) For school fiscal year 2015-16, the instructional time allowance for each qualifying school district shall equal the product of ten million dollars multiplied by the ratio of the allowance student days for such school district divided by the statewide allowance student days.

(e) Fifty percent of the instructional time allowance calculated pursuant to this subsection for each qualifying school district shall be paid to such school district as instructional time aid for the school fiscal year for which aid is being calculated.

Source:Laws 2008, LB988, § 25; Laws 2009, LB545, § 10; Laws 2009, First Spec. Sess., LB5, § 9; Laws 2010, LB1071, § 16; Laws 2013, LB407, § 9; Laws 2014, LB967, § 13.