INTRODUCTORY SECTION
Overview of The Budget Process
The Importance of a Structurally Sound Budget
ORGANIZATIONAL SECTION
District Governance Structure & Board of Education
Strategies for Obtaining Collective Input
53A-3-4 Powers & Responsibilities of Local School Boards
Role of Superintendent as Chief Academic & Budget Officer
A "Results" Driven Budget Process
Communication Strategies After Budget Decisions Are Made
53A-19-1-101 Superintendent as Budget Officer
Role of Business Administrator as Chief Financial Officer
53A-3-303 Duties of Business Administrator
Decision Rights & Accountabilities
District Guiding Strategic Goals
District Mission, Vision, & Values
Board of Education Financial Policies
District Guiding Financial Management & Budget Principles
District Guiding Financial Management & Budget Procedures
Reference GFOA: Best Practices in School Budgeting
District Accounting Policies & Procedures Handbook
Revenue Methodology & Classifications
Expenditure Methodology & Classifications
Relationship of Programs to Governmental Funds
FINANCIAL SECTION
Major Governmental Funds:
General Fund:
Budget - Expenditures by Function
Budget - Expenditures by Object
Major Expenditures by Function & Object
Budget Forecast - Expenditures by Object
Capital Projects Fund:
Budget - Expenditures by Program & Object
Budget Forecast & 10-Year Sustainability Analysis
Capital Expenditure Disclosures & Explanations
"Pay-As-You Go" Capital Improvements
Debt Services Fund:
Budget & Forecast - Expenditures by Function & Object
Debt Services Fund - Fund Balance Plan
General Obligation Bond Payment Schedules
General Obligation Debt Ratios
General Obligation Debt by Type
Supplementary Financial Section Information:
Impact of Budget on Local Taxpayers
Assessed Taxable Value of Taxable Property
Estimated Market Value of Taxable Property
Summary - Assessed Taxable Value & Estimated Market Value of Taxable Property
Property Tax Rates - Direct, Overlapping, & Underlying
Property Tax Levies & Collections
Principal Property Taxpayers by Individual Properties
INFORMATIONAL & STATISTICAL SECTION
Levels of Student Learning
School Key Performance Indicators - Overview & Visualization
School Student Achievement & Assessment Statistics
School Enrollments, Projections, & Demographic Trends
FY2014 General Fund, Fund Balance Comparison - Utah School Districts
2015-16 School Fees - Board of Education Approved April 7, 2015
Utah School Fees & Fee Waiver Resources
School Fees Frequently Asked Questions
Chromebook Repair & Replacement Fee
Beaver High School Student Fees
Milford High School Student Fees
2015-16 Food Service Fees - Board of Education Approved April 7, 2015