Utah Administrative Code
Topic - Education
Title R277 - Administration
Rule R277-800 - Utah Schools for the Deaf and the Blind
Section R277-800-7 - USDB Fiscal Procedures
Universal Citation: UT Admin Code R 277-800-7
Current through Bulletin 2024-06, March 15, 2024
(1) The USDB shall keep fiscal, program, and accounting records as required by the Board and shall submit reports required by the Board.
(2) The USDB shall follow state standards for fiscal procedures, auditing, and accounting, consistent with Subsection 53E-8-203(3).
(3) The USDB is a public state entity under the direction of the Board and as such is subject to state laws and exemptions consistent with Section 53E-8-203.
(4)
(a) The
USDB shall prepare and present an annual budget to the Board that includes no
more than a 5% carryover of any one fund, including reimbursement funds from
federal programs.
(b) The five
percent carryover prohibition does not apply to funds received under Section
53F-2-404 and Section 12 of the
Utah Enabling Act.
(5)
(a) The Superintendent shall recover federal
reimbursement funds (IDEA and Medicaid) quarterly during the year.
(b) The Superintendent shall identify
reimbursement amounts in the current year's budget, but in no event later than
the subsequent year's budget.
(6)
(a) The
USDB shall use the revenue from the federal trust land grant designated for the
benefit of the blind and the deaf, solely for the benefit of deaf, blind, and
deafblind students.
(b) The
recommended or designated use of federal trust land funds is subject to review
by the Board.
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