R277-927-4. LEA Financial Reporting and Prohibited Uses of Program Funds

  (1) An LEA shall report expenditures of program money by location according to the Board approved chart of accounts.

  (2) An LEA may not use program money:

  (a) for a purpose described in Subsection 53G-7-1304(1);

  (b) to support adult education or preschool programs; or

  (c) to pay for contracted services commonly performed by the following staff:

  (i) school level administration staff;

  (ii) building and maintenance staff, including custodial staff;

  (iii) transportation staff;

  (iv) child nutrition services staff;

  (v) operational or facility support staff; or

  (vi) district level staff.

  (3) As used in Subsection 53G-7-1304(2), "district administration costs" does not include salary driven benefits for school personnel charged at the district level.

  (4) An LEA may carry over restricted program funds into the next fiscal year to support a purpose identified by the LEA governing board student success framework. Any funds carried over must be reported according to the Board approved chart of accounts.