Utah Administrative Code
Topic - Education
Title R277 - Administration
Rule R277-419 - Pupil Accounting
Section R277-419-1 - Authority and Purpose
Universal Citation: UT Admin Code R 277-419-1
Current through Bulletin 2024-06, March 15, 2024
(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;
(f) Section
53G-4-404, which requires annual
financial reports from school districts; and
(g) Subsection
53G-5-404(4),
which requires charter schools to make the same annual reports required of
other public schools.
(2) The purpose of this rule is to specify pupil accounting procedures used in apportioning and distributing state funds for education.
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