Budget Approval & Adjustments

For the fiscal year beginning July 1, the Business Administrator prepares a tentative budget which is presented to the Board of Education by the Superintendent on or before the preceding June.

After study, deliberation, possible amendments, and a public hearing, the Board of Education legally adopts the tentative budget prior to June 22.

Once adopted, the budget can be amended by subsequent Board action. Reduction in or reallocations of appropriations may be approved by the Board after recommendation of the Superintendent, but increased appropriations by fund require a public hearing prior to amending the budget.

As determined by the State Superintendent of Public Instruction, the level at which expenditures may not legally exceed appropriations is the total budget of a given fund.

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.