Budget Administration & Management

The District has mechanisms in place to ensure compliance with the adopted budget. Internal controls include budget oversight and approval processes, purchasing approval processes, and periodic budget reports for the Board of Education and program administrators.

Every “cost center” in the District is periodically reviewed for compliance. Reports are routinely distributed to program directors who oversee assigned budgets. The Business Administrator and Superintendent periodically review all program-level budgets for compliance. Program directors are generally authorized to make changes within their budget plans with the approval of the Superintendent and Business Administrator. New program budgets or expansion of program budgets require Superintendent and/or Board approval.

BUDGET RELATED REFERENCES:

• Title 53A Public Education:

  • Chapter 2 School Districts

  • Chapter 3 Local School Boards

  • Chapter 17a Minimum School Program Act

  • Chapter 18 School District Indebtedness

  • Chapter 19 School District Budgets

• Utah State Office of Education R277 Guidance:

  • R277-425. Budgeting, Accounting, and Auditing for Utah Local Education Agencies (LEAs).

    • R277-113. LEA Fiscal Policies and Accountability.