R277-419-1. Authority and Purpose

  (1) This rule is authorized by:

  (a) Utah Constitution Article X, Section 3, which vests general control and supervision over public education in the Board;

  (b) Subsection 53E-3-401(4), which allows the Board to make rules to execute the Board's duties and responsibilities under the Utah Constitution and state law;

  (c) Subsection 53E-3-501(1)(e), which directs the Board to establish rules and standards regarding:

  (i) cost-effectiveness;

  (ii) school budget formats; and

  (iii) financial, statistical, and student accounting requirements;

  (d) Subsection 53E-3-602(2), which requires a local school board's auditing standards to include financial accounting and student accounting;

  (e) Subsection 53E-3-301(3)(d), which requires the Superintendent to present to the Governor and the Legislature data on the funds allocated to LEAs; and

  (f) Section 53G-4-404, which requires annual financial reports from all school districts.

  (2) The purpose of this rule is to specify pupil accounting procedures used in apportioning and distributing state funds for education.