Utah Administrative Code
Topic - Education
Title R277 - Administration
Rule R277-407 - School Fees
Section R277-407-13 - Budgeting and Spending Revenue Collected Through Fees - Fee Revenue Sharing Requirements
Universal Citation: UT Admin Code R 277-407-13
Current through Bulletin 2024-06, March 15, 2024
(1) An LEA shall follow the general accounting standards described in Rule R277-113 for treatment of fee revenue.
(2) An LEA shall establish a spend plan for the revenue collected from each fee charged.
(3)
(a) A spend plan described in Subsection
(2)(a) provides students, parents, and employees transparency by identifying a
fee's funding uses.
(b) An LEA or
school's spend plan shall identify the needs of the activity, course, or
program for the fee being charged and shall include a list or description of
anticipated types of expenditures, for the current fiscal year or as carryover
for use in a future fiscal year, funded by the fee charged.
(4)
(a) An LEA that has multiple schools shall
establish a procedure to identify and address potential inequities due to the
impact of the number of students who receive fee waivers within each of the
LEA's schools.
(b) For an LEA with
multiple schools, the LEA shall distribute the impact of fee waivers across the
LEA so that no school carries a disproportionate share of the LEA's total fee
waiver burden.
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