Neb. Rev. Stat. § 79-1143: Fiscal year for purposes of act.

The fiscal year for all programs reimbursed pursuant to the Special Education Act shall begin on September 1 of each year and end on August 31 of the following year. Funds appropriated for any period ending on June 30 of a given year for actual transportation expenses for children with disabilities pursuant to section 79-1129 may be spent or obligated through August 31 of that year for such purpose.