Superseded 7/1/2023)
Superseded 7/1/2023
53F-2-209. Limited LEA budgetary flexibility.
| (1) |
Notwithstanding any other provision of the Utah Code, for fiscal years 2021, 2022, and 2023:
Terms Used In Utah Code 53F-2-209- 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.
- Land: includes :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
- Utah Code: means the 1953 recodification of the Utah Code, as amended, unless the text expressly references a portion of the 1953 recodification of the Utah Code as it existed:Utah Code 68-3-12.5
| (a) |
except as provided in Subsection (1)(b), an LEA may:
| (i) |
use up to 35% of the LEA’s state restricted funding for each formula-based program to flexibly and without restriction respond to changing circumstances and student needs resulting from the COVID-19 emergency, as that term is defined in Section 53-2c-102; |
| (ii) |
transfer fund balances between funds as necessary to flexibly expend funds as described in Subsection (1)(a)(i); and |
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| (b) |
an LEA may not:
| (i) |
transfer funds under Subsection (1)(a)(i) related to the school LAND Trust Program, established in Section 53G-7-1206, or a qualified grant program; or |
| (ii) |
expend the transferred funds for capital projects or improvements. |
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| (2) |
Notwithstanding any other provision of the Utah Code, for any funds for which the state imposes restrictions on the use of the funds:
| (a) |
any expenditure that would have been required to be made before the end of fiscal year 2021 without the application of this section is extended to fiscal year 2022; |
| (b) |
any expenditure that would have been required to be made before the end of fiscal year 2022 without the application of this section is extended to fiscal year 2023; and |
| (c) |
any expenditure that would have been required to be made before the end of fiscal year 2023 without the application of this section is extended to fiscal year 2024. |
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| (3) |
| (a) |
Nothing in this section authorizes an LEA to violate federal law or federal restrictions on the LEA’s funds. |
| (b) |
An LEA that takes an action that this section authorizes shall ensure that the LEA continues to meet federal maintenance of effort requirements. |
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Amended by Chapter 1, 2022 General Session
