Policy Code: DBBA
Adoption Date: Tuesday, December 16th, 2014
Review Date: Tuesday, January 27th, 2015
BUDGET LEGAL REQUIREMENTS
Selected Utah legal requirements relating to the school district budget are summarized below. For additional detail refer to the sections of the Utah Code cited.
The Superintendent of each school district is the budget officer of the district. (53A-19-101)
The Business Administrator shall assist the Superintendent in the preparation and submission of a tentative budget and shall use budgeting procedures and forms approved by the State Board of Education.
A local Board of Education may adopt a budget with an undistributed reserve in accordance with a scale adopted by the State Board of Education. The scale is based on the size of the school district's budget. Appropriations from the undistributed reserve must be approved by a majority vote of the local Board of Education. Undistributed reserves may not be used in negotiations or settlement of contract salaries for school district employees. (53A-19-103)
It is unlawful for a local Board to make any appropriation in excess of the estimated expendable revenue, including undistributed reserves, for the following year. (53A-19-104 (1) )
A local Board may reduce a budget appropriation at its regular meeting. (53A-19-104 (5) )
An increase in an appropriation may not be made by the Board unless the Board receives a written request from the Superintendent, a notice is published in a newspaper, and a public hearing is held. (53A-19-105 (6) )
The Business Administrator may not draw warrants on school district funds except in accordance with, and within the limits of, the budget passed by the local Board (53A-19-107), or where appropriations are required because of emergencies involving loss of life or great loss of property. (53A-19-108)