reglab/housing_qa huggingface dataset:
UT Code § 53G-7-302 (2021)
2021 Utah Code|Title 53G - Public Education System -- Local Administration|Chapter 7 - Public School General Requirements|Part 3 - Budgets|Section 302 - School district and charter school budgets.

 Effective 5/14/2019  53G-7-302. School district and charter school budgets.    (1) As used in this section:   (a) "Budget officer" means:   (i) for a school district, the school district's superintendent; or     (ii) for a charter school, an individual selected by the charter school governing board.       (b) "LEA governing board" means:   (i) for a school district, the local school board; or     (ii) for a charter school, the charter school governing board.         (2) Before June 1 of each year, the budget officer shall prepare a tentative budget, with supporting documentation, to be submitted to the budget officer's LEA governing board.     (3) The tentative budget and supporting documents shall include the following items:   (a) the revenues and expenditures of the preceding fiscal year;     (b) the estimated revenues and expenditures of the current fiscal year;     (c) for a school district, an estimate of the revenues for the succeeding fiscal year based upon the lowest tax levy that will raise the required revenue, using the current year's taxable value as the basis for this calculation;     (d) a detailed estimate of the essential expenditures for all purposes for the next succeeding fiscal year; and     (e) the estimated financial condition of the school district or charter school by funds at the close of the current fiscal year.       (4) The tentative budget shall be filed with the district business administrator or charter school executive director for public inspection at least 15 days before the date of the tentative budget's proposed adoption by the LEA governing board.    Amended by Chapter 293, 2019 General Session
UT Code § 53G-7-303 (2021)
2021 Utah Code|Title 53G - Public Education System -- Local Administration|Chapter 7 - Public School General Requirements|Part 3 - Budgets|Section 303 - LEA governing board budget procedures.

 Effective 5/14/2019  53G-7-303. LEA governing board budget procedures.    (1) As used in this section:   (a) "Budget officer" means:   (i) for a school district, the school district's superintendent; or     (ii) for a charter school, an individual selected by the charter school governing board.       (b) "LEA governing board" means:   (i) for a school district, the local school board; or     (ii) for a charter school, the charter school governing board.         (2)   (a) For a school district, before June 30 of each year, a local school board shall adopt a budget and make appropriations for the next fiscal year.     (b) For a school district, if the tax rate in the school district's proposed budget exceeds the certified tax rate defined in Section 59-2-924, the local school board shall comply with Section 59-2-919 in adopting the budget, except as provided by Section 53F-8-301.       (3)   (a) For a school district, before the adoption or amendment of a budget, a local school board shall hold a public hearing, as defined in Section 10-9a-103, on the proposed budget or budget amendment.     (b) In addition to complying with Title 52, Chapter 4, Open and Public Meetings Act, in regards to the public hearing described in Subsection (3)(a), at least 10 days prior to the public hearing, a local school board shall:   (i) publish a notice of the public hearing in a newspaper or combination of newspapers of general circulation in the school district, except as provided in Section 45-1-101;     (ii) publish a notice of the public hearing electronically in accordance with Section 45-1-101;     (iii) file a copy of the proposed budget with the local school board's business administrator for public inspection; and     (iv) post the proposed budget on the school district's Internet website.       (c) A notice of a public hearing on a school district's proposed budget shall include information on how the public may access the proposed budget as provided in Subsections (3)(b)(iii) and (iv).       (4) For a charter school, before June 30 of each year, a charter school governing board shall adopt a budget for the next fiscal year.     (5) Within 30 days of adopting a budget, an LEA governing board shall file a copy of the adopted budget with the state auditor and the state board.    Amended by Chapter 293, 2019 General Session
UT Code § 53G-7-304 (2021)
2021 Utah Code|Title 53G - Public Education System -- Local Administration|Chapter 7 - Public School General Requirements|Part 3 - Budgets|Section 304 - Undistributed reserve in local school board budget.

 Effective 5/14/2019  53G-7-304. Undistributed reserve in local school board budget.    (1) A local school board may adopt a budget with an undistributed reserve. The reserve may not exceed 5% of the maintenance and operation budget adopted by the local school board in accordance with a scale developed by the state board. The scale is based on the size of the school district's budget.     (2) The local school board may appropriate all or a part of the undistributed reserve made to any expenditure classification in the maintenance and operation budget by written resolution adopted by a majority vote of the local school board setting forth the reasons for the appropriation. The local school board shall file a copy of the resolution with the state board and the state auditor.     (3) The local school board may not use undistributed reserves in the negotiation or settlement of contract salaries for school district employees.    Amended by Chapter 293, 2019 General Session
UT Code § 53G-7-305 (2021)
2021 Utah Code|Title 53G - Public Education System -- Local Administration|Chapter 7 - Public School General Requirements|Part 3 - Budgets|Section 305 - Limits on appropriations -- Estimated expendable revenue.

 Effective 5/14/2019  53G-7-305. Limits on appropriations -- Estimated expendable revenue.    (1) As used in this section:   (a) "Budget officer" means:   (i) for a school district, the school district's superintendent; or     (ii) for a charter school, an individual selected by the charter school governing board.       (b) "LEA governing board" means:   (i) for a school district, the local school board; or     (ii) for a charter school, the charter school governing board.         (2) An LEA governing board may not make an appropriation in excess of its estimated expendable revenue, including undistributed reserves, for the following fiscal year.     (3) An LEA governing board may reduce a budget appropriation at the LEA governing board's regular meeting if notice of the proposed action is given to all LEA governing board members and to the district superintendent or charter school executive director, as applicable, at least one week before the meeting.     (4) For a school district, in determining the estimated expendable revenue, any existing deficits arising through excessive expenditures from former years are deducted from the estimated revenue for the ensuing year to the extent of at least 10% of the entire tax revenue of the district for the previous year.     (5) For a school district, in the event of financial hardships, the local school board may deduct from the estimated expendable revenue for the ensuing year, by fund, at least 25% of the deficit amount.     (6) For a school district, all estimated balances available for appropriations at the end of the fiscal year shall revert to the funds from which they were appropriated and shall be fund balances available for appropriation in the budget of the following year.     (7) For a school district, an increase in an appropriation may not be made by the local school board unless the following steps are taken:   (a) the local school board receives a written request from the district superintendent that sets forth the reasons for the proposed increase;     (b) notice of the request is published:   (i) in a newspaper of general circulation within the school district at least one week before the local school board meeting at which the request will be considered; and     (ii) in accordance with Section 45-1-101, at least one week before the local school board meeting at which the request will be considered; and       (c) the local school board holds a public hearing on the request before the local school board's acting on the request.      Amended by Chapter 293, 2019 General Session
UT Code § 53G-7-306 (2021)
2021 Utah Code|Title 53G - Public Education System -- Local Administration|Chapter 7 - Public School General Requirements|Part 3 - Budgets|Section 306 - School district interfund transfers.

 Effective 5/5/2021  53G-7-306. School district interfund transfers.    (1) A school district shall spend revenues only within the fund for which they were originally authorized, levied, collected, or appropriated.     (2) Except as otherwise provided in this section, school district interfund transfers of residual equity are prohibited.     (3) The state board may authorize school district interfund transfers of residual equity when a district states its intent to create a new fund or expand, contract, or liquidate an existing fund.     (4) The state board may also authorize school district interfund transfers of residual equity for a financially distressed district if the state board determines the following:   (a) the district has a significant deficit in its maintenance and operations fund caused by circumstances not subject to the administrative decisions of the district;     (b) the deficit cannot be reasonably reduced under Section 53G-7-305; and     (c) without the transfer, the school district will not be capable of meeting statewide educational standards adopted by the state board.       (5) The state board shall develop by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, standards for defining and aiding financially distressed school districts under this section.     (6)   (a) All debt service levies not subject to certified tax rate hearings shall be recorded and reported in the debt service fund.     (b) Debt service levies under Subsection 59-2-924(5)(d) that are not subject to the public hearing provisions of Section 59-2-919 may not be used for any purpose other than retiring general obligation debt.     (c) Amounts from these levies remaining in the debt service fund at the end of a fiscal year shall be used in subsequent years for general obligation debt retirement.     (d) Any amounts left in the debt service fund after all general obligation debt has been retired may be transferred to the capital projects fund upon completion of the budgetary hearing process required under Section 53G-7-303.      Amended by Chapter 214, 2021 General Session
UT Code § 53G-7-307 (2021)
2021 Utah Code|Title 53G - Public Education System -- Local Administration|Chapter 7 - Public School General Requirements|Part 3 - Budgets|Section 307 - Warrants drawn by budget officer.

 Effective 5/14/2019  53G-7-307. Warrants drawn by budget officer.    (1) As used in this section:   (a) "Budget officer" means:   (i) for a school district, the school district's superintendent; or     (ii) for a charter school, an individual selected by the charter school governing board.       (b) "LEA governing board" means:   (i) for a school district, the local school board; or     (ii) for a charter school, the charter school governing board.         (2) The budget officer of an LEA governing board may not draw warrants on school district or charter school funds except in accordance with and within the limits of the budget passed by the LEA governing board.    Amended by Chapter 293, 2019 General Session
UT Code § 53G-7-308 (2021)
2021 Utah Code|Title 53G - Public Education System -- Local Administration|Chapter 7 - Public School General Requirements|Part 3 - Budgets|Section 308 - Emergency expenditures.

 Effective 1/24/2018  53G-7-308. Emergency expenditures.  This part does not apply to appropriations required because of emergencies involving loss of life or great loss of property. Renumbered and Amended by Chapter 3, 2018 General Session
UT Code § 53G-7-309 (2021)
2021 Utah Code|Title 53G - Public Education System -- Local Administration|Chapter 7 - Public School General Requirements|Part 3 - Budgets|Section 309 - Monthly budget reports.

 Effective 5/14/2019  53G-7-309. Monthly budget reports.    (1) As used in this section:   (a) "Budget officer" means:   (i) for a school district, the school district's superintendent; or     (ii) for a charter school, an individual selected by the charter school governing board.       (b) "LEA governing board" means:   (i) for a school district, the local school board; or     (ii) for a charter school, the charter school governing board.         (2) The business administrator or budget officer of an LEA governing board shall provide each LEA governing board member with a report, on a monthly basis, that includes the following information:   (a) the amounts of all budget appropriations;     (b) the disbursements from the appropriations as of the date of the report; and     (c) the percentage of the disbursements as of the date of the report.       (3) Within five days of providing the monthly report described in Subsection (2) to an LEA governing board, the business administrator or budget officer shall make a copy of the report available for public review.    Amended by Chapter 293, 2019 General Session
UT Code § 53G-7-401 (2021)
2021 Utah Code|Title 53G - Public Education System -- Local Administration|Chapter 7 - Public School General Requirements|Part 4 - Internal Audits|Section 401 - Definitions.

 Effective 1/24/2018  53G-7-401. Definitions.  As used in this part:  (1) "Audit committee" means a standing committee:   (a) appointed by the local school board or charter school governing board with the following number of members as applicable to the local school board or charter school governing board:   (i) for a board of a local education agency that consists of seven or more members, three members of that board; or     (ii) for a board of a local education agency that consists of six or fewer members, two members of that board; and       (b) composed of people who are not administrators or employees of the local education agency.       (2) "Audit director" means the person who directs the internal audit program.     (3) "Audit plan" means a prioritized list of audits to be performed by an internal audit program within a specified period of time.     (4) "Internal audit" means an independent appraisal activity established within a local education agency as a control system to examine and evaluate the adequacy and effectiveness of other internal control systems within the local education agency.     (5) "Internal audit program" means an audit function that:   (a) is conducted by a local school board or charter school governing board independent of the local education agency offices or other operations;     (b) objectively evaluates the effectiveness of the local education agency governance, risk management, internal controls, and the efficiency of operations; and     (c) is conducted in accordance with the current:   (i) International Standards for the Professional Practice of Internal Auditing; or     (ii) The Government Auditing Standards, issued by the Comptroller General of the United States.         (6) "Local education agency" means a school district or charter school.    Renumbered and Amended by Chapter 3, 2018 General Session
UT Code § 53G-7-402 (2021)
2021 Utah Code|Title 53G - Public Education System -- Local Administration|Chapter 7 - Public School General Requirements|Part 4 - Internal Audits|Section 402 - Internal auditing program -- Audit committee -- Powers and duties.

 Effective 5/14/2019  53G-7-402. Internal auditing program -- Audit committee -- Powers and duties.    (1) A local school board or charter school governing board shall establish an audit committee.     (2)   (a) The audit committee shall establish an internal audit program that provides internal audit services for the programs administered by the local education agency.     (b) A local education agency that has fewer than 10,000 students is not subject to Subsection (2)(a).       (3)   (a) A local school board or charter school governing board shall appoint the audit director, with the advisement of the audit committee, if the local school board or charter school governing board hires an audit director.     (b) If the local school board or charter school governing board has not appointed an audit director and the local school board or charter school governing board contracts directly for internal audit services, the local school board or charter school governing board shall approve a contract for internal audit services, with the advisement of the audit committee.       (4) The audit committee shall ensure that copies of all reports of audit findings issued by the internal auditors are available, upon request, to the audit director of the state board, the Office of the State Auditor, and the Office of Legislative Auditor General.     (5) The audit committee shall ensure that significant audit matters that cannot be appropriately addressed by the local education agency internal auditors are referred to either the audit director of the state board, the Office of the State Auditor, or the Office of Legislative Auditor General.     (6) The audit director may contract with a consultant to assist with an audit.     (7) The audit director of the state board and the Office of the State Auditor may contract to provide internal audit services.    Amended by Chapter 293, 2019 General Session
UT Code § 53G-7-502 (2021)
2021 Utah Code|Title 53G - Public Education System -- Local Administration|Chapter 7 - Public School General Requirements|Part 5 - Student Fees|Section 502 - Schools to be free.

 Effective 7/1/2019  53G-7-502. Schools to be free.  Except as otherwise provided in this public education code, the public education system shall be free to an individual:  (1) between five and 18 years of age who is a resident; and     (2) over 18 who is domiciled in the state of Utah and has not completed requirements for a high school diploma.    Amended by Chapter 223, 2019 General Session
UT Code § 53G-7-504 (2021)
2021 Utah Code|Title 53G - Public Education System -- Local Administration|Chapter 7 - Public School General Requirements|Part 5 - Student Fees|Section 504 - Waiver of fees -- Appeal of decision.

 Effective 5/12/2020  53G-7-504. Waiver of fees -- Appeal of decision.    (1)   (a) If an LEA or a school within an LEA charges one or more fees, the LEA shall grant a waiver to a student if charging the fee would deny the student the opportunity to fully participate or complete a requirement because of an inability to pay the fee.     (b) An LEA governing board shall:   (i) adopt policies for granting a waiver; and     (ii) in accordance with Section 53G-7-505, give notice of waiver eligibility and policies.         (2)   (a) An LEA that charges a fee under this part and Part 6, Textbook Fees, may provide a variety of alternatives for a student or family to satisfy a fee requirement, including allowing a student to provide:   (i) tutorial assistance to other students;     (ii) assistance before or after school to teachers and other school personnel on school related matters; and     (iii) general community or home service.       (b) Each LEA governing board may add to the list of alternatives provided by the state board, subject to approval by the state board.       (3) With regard to a student who is in the custody of the Division of Child and Family Services who is also eligible under Title IV-E of the federal Social Security Act, an LEA governing board shall require fee waivers or alternatives in accordance with this section.     (4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the state board shall make rules:   (a) requiring a parent of a student applying for a fee waiver to provide documentation and certification to the school verifying:   (i) the student's eligibility to receive the waiver; and     (ii) if applicable, that the student has complied with alternatives for satisfying the fee requirements under Subsection (2) to the fullest extent reasonably possible according to the individual circumstances of the student and the LEA; and       (b) specifying the acceptable forms of documentation for the requirement under Subsection (4)(a), which shall include verification based on income tax returns or current pay stubs.       (5) Notwithstanding the requirements under Subsection (4), an LEA is not required to keep documentation on file after the verification is completed.     (6) If a school denies a student or parent request for a fee waiver, the school shall provide the student or parent:   (a) the school's written decision to deny a waiver; and     (b) the procedure to appeal in accordance with LEA policy.      Amended by Chapter 408, 2020 General Session
UT Code § 53G-7-505 (2021)
2021 Utah Code|Title 53G - Public Education System -- Local Administration|Chapter 7 - Public School General Requirements|Part 5 - Student Fees|Section 505 - Approval and notice of student fees and waivers.

 Effective 7/1/2019  53G-7-505. Approval and notice of student fees and waivers.    (1) An LEA governing board shall annually:   (a) adopt fee policies and a fee schedule; and     (b) provide the fee schedule to each student and parent.       (2) For the fee schedule, the LEA governing board shall:   (a) before approving the fee schedule, provide at least two opportunities for the public to comment on the proposed fee schedule;     (b) encourage public participation in the development of the fee schedule; and     (c) approve the fee schedule in a regularly scheduled public meeting.       (3)   (a) The fee schedule shall include the following:   (i) a specific amount for each fee on the fee schedule;     (ii) if a student is responsible for multiple fees related to one activity, class, or program, a clear and easy to understand delineation of each fee and the fee total for each activity, class, or program;     (iii) the LEA's fee waiver policy, including an easily understandable statement informing a parent that a student:   (A) may be eligible to have one or more fees waived; and     (B) may appeal the LEA's decision if the LEA denies a request for a fee waiver; and       (iv) a corresponding spending plan for each fee.       (b) The LEA shall:   (i) publish the fee schedule on each of the LEA's school's websites; and     (ii) include a copy of the LEA's fee schedule with the LEA's registration materials.        Amended by Chapter 223, 2019 General SessionAmended by Chapter 293, 2019 General Session