In Spring 2013, the Utah State Office of Education adopted R277-113 which requires all school districts to establish policies and procedures related to accounting and other operations. "The purpose of this rule is to (1) require LEAs to formally adopt and implement policies regarding the management and use of public funds; (2) provide minimum standards, procedures and definitions for LEA policies; (3) direct that LEAs make policies, procedures and training materials available to the public and readily accessible on LEA or public school websites, to the extent of resources available; (4) require LEAs to train employees in appropriate financial practices, necessary accounting procedures and ethical financial practices; and (5) provide for consistency among LEAs regarding fiscal policies, procedures and accountability practices."
In addition, recent Utah legislation requires all school districts to follow the Utah procurement code, including the ethical provisions of the Utah procurement code and Utah Public Employee's Ethics Act.
The Utah State Auditor issued a letter to all school districts reinforcing the state's intentions of requiring school districts to develop and implement internal control procedures in conjunction with R277-113, state ethics laws, and compliance with the Utah procurement code.