1. (1) This rule is authorized by:

   1. (a) Utah Constitution Article X, Section 3, which vests general control and supervision over public education in the Board;
   2. (b) Subsection 53E-3-401(4), which allows the Board to make rules to execute the Board's duties and responsibilities under the Utah Constitution and state law;

   3. (c) Subsection 53E-3-501(1)(e), which directs the Board to establish rules and standards regarding:

      1. (i) cost-effectiveness;
      2. (ii) school budget formats; and
      3. (iii) financial, statistical, and student accounting requirements;
   4. (d) Subsection 53E-3-602(2), which requires a local school board's auditing standards to include financial accounting and student accounting;
   5. (e) Subsection 53E-3-301(3)(d), which requires the Superintendent to present to the Governor and the Legislature data on the funds allocated to LEAs;
   6. (f) Section 53G-4-404, which requires annual financial reports from school districts; and
   7. (g) Subsection 53G-5-404(4), which requires charter schools to make the same annual reports required of other public schools.
2. (2) The purpose of this rule is to specify pupil accounting procedures used in apportioning and distributing state funds for education.
3. (3) This rule is categorized as Category 4 as described in Rule R277-111.

KEY: education finance, school enrollment, pupil accounting

Date of Last Change: February 7, 2025

Notice of Continuation: June 16, 2026

Authorizing, and Implemented or Interpreted Law: Art X Sec 3; 53E-3-401(4); 53F-2-102(7); 53E-3-501(1)(e); 53E-3-602(2); 53E-3-301(3)(d); 53G-4-404