- (1) A principal shall submit a final report on the School LAND Trust website annually before a School LAND Trust plan for the coming school year is submitted.
- (2) Audited expenditure data from the state's financial system shall appear in the final report submitted on the SLT reporting website by a principal, as required by Subsection 53G-7-1206(5)(b).
- (3) A school shall provide an explanation for any carry-over that exceeds the school's applicable carry-over limit in a given year in the School LAND Trust final report.
(4) A district liaison or budget officer shall ensure that a final report includes:
- (a) clear explanations of plan implementations and expenditures, substantiated by a comparison to the LEA's detailed expenditure records for the school; and
- (b) meets the confidentiality requirements of Rule R277-487 before March 1 to allow the review required by Section R277-477-7.
(5)(a) The Superintendent shall recommend a district or school with a consistently large carry-over balance over multiple years for corrective action for not making adequate and appropriate progress on an approved plan.
- (b) The Superintendent may take corrective action to remedy excessive carry-over balances consistent with Rule R277-114.
- (6) A district liaison or budget official shall provide a final report or a summary of the final report to the LEA governing board and parents of the school on the implementation of each school's prior year School LAND Trust plans by March 1.
KEY: schools, trust lands funds, school community councils
Date of Last Change: February 9, 2026
Notice of Continuation: June 16, 2026
Authorizing, and Implemented or Interpreted Law: Art X Sec 3; 53E-3-401; 53F-2-404