Utah Administrative Code (Current through November 1, 2019) |
R277. Education, Administration |
R277-419. Pupil Accounting |
R277-419-1. Authority and Purpose
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(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.