Districts can levy based on different available tax rates. All districts must levy the basic rate in order to qualify for receipt of the state contribution toward the basic program. Receipts of property taxes should be allocated to each assigned district fund based on current-year property tax rates. Available Tax Levy Required vs. Optional Ceiling Rate District Fund to Which Funds s/b Allocated Allowable Expenditures UCA Reference Basic – the local-state shared portion Required 0.001736 (minimum) General Fund Unrestricted – To be used for each district’s operation and maintenance of schools. ; , , & Local – State and local funds received by a district under the Voted Local Program Optional 0.002 General Fund Unrestricted – May be budgeted and expended with the general fund as authorized by the local school board. ; Local – State and local funds received by a district under the Board Local Program Optional 0.0018 or 0.0025 General Fund Unrestricted – May be budgeted and expended with the general fund as authorized by the school board. ; Capital Local Optional (except for school districts in a first-class county who must impose a Capital Local levy of at least .0006) 0.003 Capital Projects Fund Restricted – Used for capital outlay and debt service. A portion of this levy may be used for general purposes. Debt Service Required if General Obligation Bonds outstanding Voter approval Debt Service Fund Restricted – used to satisfy debt service requirements of issued general obligation bonds. Legal Ref. Appli- cable to: * AUDIT PROCEDURES Performed by and Date Workpaper Index See table above LEAs, except charter schools Determine that property and related fees were calculated and allocated to the proper levy/fund based on the current-year tax rate and that the various restricted taxes are accounted for in separate restricted accounts. See table above LEAs, except charter schools ALLOWABILITY – Select a representative sample of expenditures made from restricted tax and related fee sources and determine whether the expenditures were made only for purposes authorized.
Select and obtain the agenda and meeting minutes for two public meetings held during the year under audit and perform the following: UCA ALL Determine that the entity gave proper notice of the meeting at least 24 hours before each meeting by posting the notice on the Utah Public Notice Website. UCA ALL Determine that the agenda was reasonably specific to enable lay persons to understand the topics to be discussed. UCA ALL Determine that the public body did not take any final actions on a topic in the meeting unless the topic was listed under an agenda item. UCA C, M, and LEAs Determine that within three days of the meeting minutes being approved, the minutes were posted to the Utah Public Notice Website. (Exception: Charter schools are required only to make the meeting minutes available to the public within three days of being approved.). UCA ALL If a portion of the meeting was closed to the public, determine that 1) before the meeting was closed, the reason for holding the closed meeting was documented in the meeting minutes and a roll call vote was taken, 2) the reason for closing the meeting was permitted under UCA 52-4-205, and 3) an audio recording of the closed meeting was made, or in the case of meetings closed to discuss issues noted in UCA 52-4-205(1)(a)(i)(f) or (2), the presiding person had executed a sworn statement that the sole purpose of the closed meeting was to discuss those issues. UCA Towns: thru 108 Cities: , , Districts: thru 607, 609 Counties: , , LEAs: thru Interlocals & GvtNPOs: ALL (except charter schools) Ensure that the entity provided the required notice for its original and final budget adoption hearing by reviewing the certified copy of the notice. Municipalities, counties, districts, interlocal entities, and Governmental Nonprofits are required to provide a 7day notice. LEAs (except charter schools) are required to provide a 10-day notice. NOTE on charter schools: UCA 53A-1a-511(4)(e) exempts Charter Schools from UCA 53A-19-102 which requires LEA’s to prepare and notice a budget. Effective May 10, 2016, while charter Schools are required to prepare a budget in accordance with UCA 53A-19-102 (per SB239 in the 2016 Legislative general session), they are still not required to publish notice.