53F-2-202.  Contribution of state to cost of Minimum School Program — Determination of amounts — Levy on taxable property — Disbursal — Deficiency.
     The state’s contribution to the total cost of the Minimum School Program is determined and distributed as follows:

(1)  The State Tax Commission shall levy an amount determined by the Legislature on all taxable property of the state.

Terms Used In Utah Code 53F-2-202

  • LEA governing board: means a local school board or charter school governing board. See Utah Code 53F-2-102
  • Minimum School Program: means the state-supported public school programs for kindergarten, elementary, and secondary schools as described in this Subsection (4). See Utah Code 53F-2-102
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(a)  This amount, together with other funds provided by law, is the state’s contribution to the Minimum School Program.

(b)  The statewide levy is set at zero until changed by the Legislature.

(2)  During the first week in November, the State Tax Commission shall certify to the state board the amounts designated as state aid for each school district under Section 59-2-902.

(3) 

(a)  The actual amounts computed under Section 59-2-902 are the state’s contribution to the Minimum School Program of each school district.

(b)  The state board shall provide each LEA governing board with a statement of the amount of state aid.

(4)  Before the first day of each month, the state treasurer and the Division of Finance, with the approval of the state board, shall disburse 1/12 of the state’s contribution to the cost of the Minimum School Program to each school district and each charter school.

(a)  The state board may not make a disbursement to a school district or charter school whose payments have been interrupted under Subsection (4)(d).

(b)  Discrepancies between the monthly disbursements and the actual cost of the program shall be adjusted in the final settlement under Subsection (5).

(c)  If the monthly distributions overdraw the money in the Uniform School Fund, the Division of Finance is authorized to run this fund in a deficit position.

(d)  The state board may interrupt disbursements to a school district or charter school if, in the judgment of the state board, the school district or charter school is failing to comply with the Minimum School Program, is operating programs that are not approved by the state board, or has not submitted reports required by law or the state board.

(i)  Disbursements shall be resumed upon request of the state board.

(ii)  Back disbursements shall be included in the next regular disbursement, and the amount disbursed certified to the State Division of Finance and state treasurer by the state board.

(e)  The state board may authorize exceptions to the 1/12 per month disbursement formula for grant funds if the state board determines that a different disbursement formula would better serve the purposes of the grant.

(5) 

(a)  If money in the Uniform School Fund is insufficient to meet the state’s contribution to the Minimum School Program as appropriated, the amount of the deficiency thus created shall be carried as a deficiency in the Uniform School Fund until the next session of the Legislature, at which time the Legislature shall appropriate funds to cover the deficiency.

(b)  If there is an operating deficit in public education Uniform School Fund appropriations, the Legislature shall eliminate the deficit by:

(i)  budget transfers or other legal means;

(ii)  appropriating money from the Education Budget Reserve Account;

(iii)  appropriating up to 25% of the balance in the General Fund Budget Reserve Account; or

(iv)  some combination of Subsections (5)(b)(i), (ii), and (iii).

(c)  Nothing in Subsection (5)(b) precludes the Legislature from appropriating more than 25% of the balance in the General Fund Budget Reserve Account to fund operating deficits in public education appropriations.

Amended by Chapter 186, 2019 General Session