No. 26960: R277-425. Budgeting, Accounting, and Auditing for Utah School Districts

DAR File No.: 26960
Filed: 02/26/2004, 09:35
Received by: NL

 

NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:

Subsection 53A-1-402(1)(e) requires the State Board of Education to establish rules and minimum standards regarding financial, statistical, and student accounting requirements; Section 53A-1-404 allows the State Board of Education to approve auditing standards for school boards; and Section 53A-1-405 requires the State Board of Education to verify audits of financial and student accounting records of school districts for purposes of determining the allocation of Uniform School Fund moneys.

 

Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:

No written comment has been received.

 

Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:

State law continues to require the State Board of Education to establish rules and minimum procedures and participate in the auditing process regarding financial, statistical and student accounting requirements. Therefore, this rule should be continued.

 

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Education
Administration
250 E 500 S
SALT LAKE CITY UT 84111-3272

 

Direct questions regarding this rule to:

Carol Lear at the above address, by phone at 801-538-7835, by FAX at 801-538-7768, or by Internet E-mail at [e-mail]

 

Authorized by:

Carol Lear, Coordinator School Law and Legislation