§ 53G-7-305 — Limits on appropriations -- Estimated expendable revenue.

Utah § 53G-7-305

• Jurisdiction: Utah
• Title 53G: Public Education System -- Local Administration
• Ch. 53G-7: Public School General Requirements
• Part 53G-7-3: Budgets

Text

(1) As used in this section:

(1)(a) "Budget officer" means:
(1)(a)(i) for a school district, the school district's superintendent; or
(1)(a)(ii) for a charter school, an individual selected by the charter school governing board.
(1)(b) "LEA governing board" means:
(1)(b)(i) for a school district, the local school board; or
(1)(b)(ii) for a charter school, the charter school governing board.
(2) An LEA governing board may not make an appropriation in excess of its estimated expendable revenue, including undistributed reserves, for the following fiscal year.
(3) An LEA governing board may reduce a budget appropriation at the LEA governing board's regular meeting if notice of the proposed action is given to all LEA governing board members and to the district superintendent or charter school executive director, as applicable, at least one week before the meeting.
(4) For a school district, in determining the estimated expendable revenue, any existing deficits arising through excessive expenditures from former years are deducted from the estimated revenue for the ensuing year to the extent of at least 10% of the entire tax revenue of the district for the previous year.
(5) For a school district, in the event of financial hardships, the local school board may deduct from the estimated expendable revenue for the ensuing year, by fund, at least 25% of the deficit amount.
(6) For a school district, all estimated balances available for appropriations at the end of the fiscal year shall revert to the funds from which they were appropriated and shall be fund balances available for appropriation in the budget of the following year.
(7) For a school district, an increase in an appropriation may not be made by the local school board unless the following steps are taken:

(7)(a) the local school board receives a written request from the district superintendent that sets forth the reasons for the proposed increase;
(7)(b) notice of the request is published:
(7)(b)(i) in a newspaper of general circulation within the school district at least one week before the local school board meeting at which the request will be considered; and
(7)(b)(ii) in accordance with Section 45-1-101, at least one week before the local school board meeting at which the request will be considered; and
(7)(c) the local school board holds a public hearing on the request before the local school board's acting on the request.

Legislative History

Amended by Chapter 293, 2019 General Session