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.
R277-113 was a direct result of problems found throughout the state in high school activities, particularly athletics. Many of these problems are noted in a recent USOE internal audit report which can be found at the Utah State Office of Education Internal Audit Report - High School Activities link. High school athletics programs have some unique qualities the present many challenges for principals, athletic directors, and coaches. This website is not only meant to fulfill R277-113 compliance requirements, but more importantly, it's purpose is to serve as a a key resource for principals, athletic directors, and coaches to provide for a safe and orderly operational environment. High school athletics programs are an important part to high school educational activities, and schools should use these resources and procedures for training, operations, and compliance purposes.
Program Balanced Budget Requirements
To get paid, coaches should go to the Contracts for Coaches website and download the Additional Duty Payroll Voucher Form, sign, obtain a supervisor's signature, and submit to the payroll office with a copy of your completed additional duty contract.
School Activity Accounting Procedures (School Checking Accounts)
Utah State Office of Education Internal Audit Report - High School Activities