UT Code § 53G-5-404 (2021)
2021 Utah Code|Title 53G - Public Education System -- Local Administration|Chapter 5 - Charter Schools|Part 4 - Powers and Duties|Section 404 - Requirements for charter schools.

 Effective 5/5/2021  53G-5-404. Requirements for charter schools.    (1) A charter school shall be nonsectarian in its programs, admission policies, employment practices, and operations.     (2) A charter school may not charge tuition or fees, except those fees normally charged by other public schools.     (3) A charter school shall meet all applicable federal, state, and local health, safety, and civil rights requirements.     (4)   (a) A charter school shall:   (i) make the same annual reports required of other public schools under this public education code, including an annual financial audit report described in Section 53G-4-404;     (ii) ensure that the charter school meets the data and reporting standards described in Section 53E-3-501; and     (iii) use fund and program accounting methods and standardized account codes capable of producing financial reports that comply with:   (A) generally accepted accounting principles;     (B) the financial reporting requirements applicable to LEAs established by the state board under Section 53E-3-501; and     (C) accounting report standards established by the state auditor as described in Section 51-2a-301.         (b) Before, and as a condition for opening a charter school:   (i) a charter school shall:   (A) certify to the authorizer that the charter school's accounting methods meet the requirements described in Subsection (4)(a)(iii); or     (B) if the authorizer requires, conduct a performance demonstration to verify that the charter school's accounting methods meet the requirements described in Subsection (4)(a)(iii); and       (ii) the authorizer shall certify to the state board that the charter school's accounting methods meet the requirements described in Subsection (4)(a)(iii).       (c) A charter school shall file the charter school's annual financial audit report with the Office of the State Auditor within six months of the end of the fiscal year.     (d) For the limited purpose of compliance with federal and state law governing use of public education funds, including restricted funds, and making annual financial audit reports under this section, a charter school is a government entity governed by the public education code.       (5)   (a) A charter school shall be accountable to the charter school's authorizer for performance as provided in the school's charter agreement.     (b) To measure the performance of a charter school, an authorizer may use data contained in:   (i) the charter school's annual financial audit report;     (ii) a report submitted by the charter school as required by statute; or     (iii) a report submitted by the charter school as required by its charter agreement.       (c) A charter school authorizer may not impose performance standards, except as permitted by statute, that limit, infringe, or prohibit a charter school's ability to successfully accomplish the purposes of charter schools as provided in Section 53G-5-104 or as otherwise provided in law.       (6) A charter school may not advocate unlawful behavior.     (7) Except as provided in Section 53G-5-305, a charter school shall be organized and managed under Title 16, Chapter 6a, Utah Revised Nonprofit Corporation Act, after its authorization.     (8) A charter school shall provide adequate liability and other appropriate insurance, including:   (a) general liability, errors and omissions, and directors and officers liability coverage through completion of the closure of a charter school under Section 53G-5-504; and     (b) tail coverage or closeout insurance covering at least one year after closure of the charter school.       (9) Beginning on July 1, 2014, a charter school, including a charter school that has not yet opened, shall submit any lease, lease-purchase agreement, or other contract or agreement relating to the charter school's facilities or financing of the charter school's facilities to the school's authorizer and an attorney for review and advice before the charter school enters the lease, agreement, or contract.     (10) A charter school may not employ an educator whose license is suspended or revoked by the state board under Section 53E-6-604.     (11)   (a) Each charter school shall register and maintain the charter school's registration as a limited purpose entity, in accordance with Section 67-1a-15.     (b) A charter school that fails to comply with Subsection (11)(a) or Section 67-1a-15 is subject to enforcement by the state auditor, in accordance with Section 67-3-1.     (c) If a charter school is an operating charter school with affiliated satellite charter schools, as defined in Section 53G-5-303:   (i) the operating charter school shall register as a limited purpose entity as defined in Section 67-1a-15;     (ii) each affiliated satellite charter school is not required to register separately from the operating charter school; and     (iii) the operating charter school shall:   (A) register on behalf of each affiliated satellite charter school; and     (B) when submitting entity registry information under Section 67-1a-15 on behalf of each affiliated satellite charter school, identify and distinguish registry information for each affiliated satellite, including the address of each affiliated satellite charter school and the name and contact information of a primary contact for each affiliated satellite charter school.           (12)   (a) As used in this Subsection (12), "contracting entity" means a person with which a charter school contracts.     (b) A charter school shall provide to the charter school's authorizer any information or documents requested by the authorizer, including documents held by a subsidiary of the charter school or a contracting entity:   (i) to confirm the charter school's compliance with state or federal law governing the charter school's finances or governance; or     (ii) to carry out the authorizer's statutory obligations, including liquidation and assignment of assets, and payment of debt in accordance with state board rule, as described in Section 53G-5-504.       (c) A charter school shall comply with a request described in Subsection (12)(b), including after an authorizer recommends closure of the charter school or terminates the charter school's contract.     (d) Documents held by a contracting entity or subsidiary of a charter school that are necessary to demonstrate the charter school's compliance with state or federal law are the property of the charter school.     (e) A charter school shall include in an agreement with a subsidiary of the charter school or a contracting entity a provision that stipulates that documents held by the subsidiary or a contracting entity, that are necessary to demonstrate the charter school's financial compliance with federal or state law, are the property of the charter school.       (13) For each grading period and for each course in which a student is enrolled, a charter school shall issue a grade or performance report to the student:   (a) that reflects the student's work, including the student's progress based on mastery, for the grading period; and     (b) in accordance with the charter school's adopted grading or performance standards and criteria.       (14) A charter school shall:   (a) make curriculum that the charter school uses readily accessible and available for a parent to view;     (b) annually notify a parent of a student enrolled in the charter school of how to access the information described in Subsection (14)(a); and     (c) include on the charter school's website information about how to access the information described in Subsection (14)(a).      Amended by Chapter 324, 2021 General Session