53F-2-203. Reduction of LEA governing board allocation based on insufficient revenues.
| (1) |
As used in this section, “Minimum School Program funds” means the total of state and local funds appropriated for the Minimum School Program, excluding:
Terms Used In Utah Code 53F-2-203- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- basic school program: means public education programs for kindergarten, elementary, and secondary school students that are operated and maintained for the amount derived by multiplying the number of weighted pupil units for each school district or charter school by the value established each year in the enacted public education budget, except as otherwise provided in this chapter. See Utah Code 53F-2-102
- Land: includes :Utah Code 68-3-12.5
- 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
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- 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) |
an appropriation for a state guaranteed local levy increment as described in Section 53F-2-601; and |
| (b) |
the appropriation to charter schools to replace local property tax revenues pursuant to Section 53F-2-704. |
|
| (2) |
If the Legislature reduces appropriations made to support public schools under this chapter because an Income Tax Fund budget deficit, as defined in Section 63J-1-312, exists, the state board, after consultation with each LEA governing board, shall allocate the reduction among school districts and charter schools in proportion to each school district’s or charter school’s percentage share of Minimum School Program funds. |
| (3) |
Except as provided in Subsection (5) and subject to the requirements of Subsection (7), an LEA governing board shall determine which programs are affected by a reduction pursuant to Subsection (2) and the amount each program is reduced. |
| (4) |
Except as provided in Subsections (5) and (6), the requirement to spend a specified amount in any particular program is waived if reductions are made pursuant to Subsection (2). |
| (5) |
An LEA governing board may not reduce or reallocate spending of funds distributed to the school district or charter school for the following programs:
| (a) |
educator salary adjustments provided in Section 53F-2-405; |
| (b) |
the Teacher Salary Supplement Program provided in Section 53F-2-504; |
| (c) |
the extended year for special educators provided in Section 53F-2-310; |
| (e) |
a special education program within the basic school program. |
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| (6) |
An LEA governing board may not reallocate spending of funds distributed to the school district or charter school to a reserve account. |
| (7) |
An LEA governing board that reduces or reallocates funds in accordance with this section shall report all transfers into, or out of, Minimum School Program programs to the state board as part of the school district or charter school’s Annual Financial and Program report. |
Amended by Chapter 456, 2022 General Session
