USOE R277-113 LEA Fiscal Policies & Accountability
The district's purchasing policy & procedures apply to all purchasing transactions connected to "public funds".
"Public funds" (Utah Code Section 51-7-3(25)) means money, funds, and accounts, regardless of the source from which the funds are derived, that are owned, held, or administered by the state or any of its political subdivisions including LEAs (local education agencies) or other public bodies.