Effective 7/1/2023
53F-2-205. Powers and duties of state board to adjust Minimum School Program allocations — Use of remaining funds at the end of a fiscal year.
| (1) |
As used in this section:
Terms Used In Utah Code 53F-2-205 v2- 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
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- 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) |
“ESEA” means the Elementary and Secondary Education Act of 1965, 20 U.S.C. § 6301 et seq. |
| (b) |
“Program” means a program or allocation funded by a line item appropriation or other appropriation designated as:
| (ii) |
Related to Basic Programs; |
| (iii) |
Voted and Board Levy Programs; or |
| (iv) |
Minimum School Program. |
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| (2) |
Except as provided in Subsection (3) or (5), if the number of weighted pupil units in a program is underestimated, the state board shall reduce the value of the weighted pupil unit in that program so that the total amount paid for the program does not exceed the amount appropriated for the program. |
| (3) |
If the number of weighted pupil units in a program is overestimated, the state board shall spend excess money appropriated for the following purposes giving priority to the purpose described in Subsection (3)(a):
| (a) |
to support the value of the weighted pupil unit in a program within the basic state-supported school program in which the number of weighted pupil units is underestimated; |
| (b) |
to support the state guaranteed local levy increments as defined in Section 53F-2-601, if:
| (i) |
local contributions to the voted local levy program or board local levy program are overestimated; or |
| (ii) |
the number of weighted pupil units within school districts qualifying for a guarantee is underestimated; |
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| (c) |
to support the state supplement to local property taxes allocated to charter schools, if the state supplement is less than the amount prescribed by Section 53F-2-704; |
| (d) |
to fund the cost of the salary supplements described in Section 53F-2-504; or |
| (e) |
to support a school district with a loss in student enrollment as provided in Section 53F-2-207. |
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| (4) |
If local contributions from the minimum basic tax rate imposed under Section 53F-2-301 are overestimated, the state board shall reduce the value of the weighted pupil unit for all programs within the basic state-supported school program so the total state contribution to the basic state-supported school program does not exceed the amount of state funds appropriated. |
| (5) |
If local contributions from the minimum basic tax rate imposed under Section 53F-2-301 are underestimated, the state board shall:
| (a) |
spend the excess local contributions for the purposes specified in Subsection (3), giving priority to supporting the value of the weighted pupil unit in programs within the basic state-supported school program in which the number of weighted pupil units is underestimated; and |
| (b) |
reduce the state contribution to the basic state-supported school program so the total cost of the basic state-supported school program does not exceed the total state and local funds appropriated to the basic state-supported school program plus the local contributions necessary to support the value of the weighted pupil unit in programs within the basic state-supported school program in which the number of weighted pupil units is underestimated. |
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| (6) |
Except as provided in Subsection (3) or (5), the state board shall reduce the state guarantee per weighted pupil unit provided under the local levy state guarantee program described in Section 53F-2-601, if:
| (a) |
local contributions to the voted local levy program or board local levy program are overestimated; or |
| (b) |
the number of weighted pupil units within school districts qualifying for a guarantee is underestimated. |
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| (7) |
Money appropriated to the state board is nonlapsing, including appropriations to the Minimum School Program and all agencies, line items, and programs under the jurisdiction of the state board. |
| (8) |
The state board shall report actions taken by the state board under this section to the Office of the Legislative Fiscal Analyst and the Governor’s Office of Planning and Budget. |
Amended by Chapter 7, 2023 General Session
