1. (1) An LEA shall report expenditures of program money by location according to the Board approved chart of accounts.

2. (2) An LEA may not use program money:

   1. (a) for a purpose described in Subsection 53G-7-1304(1);
   2. (b) to support adult education; or

   3. (c) to pay for contracted services commonly performed by the following staff:

      1. (i) school level administration staff;
      2. (ii) building and maintenance staff, including custodial staff;
      3. (iii) transportation staff;
      4. (iv) child nutrition services staff;
      5. (v) operational or facility support staff; or
      6. (vi) district level staff.
3. (3) As used in Subsection 53G-7-1304(2), "district administration costs" does not include salary driven benefits for school personnel charged at the district level.

4. (4)(a) An LEA may carry over restricted program funds into the next fiscal year to support a purpose identified by the LEA governing board student success framework.

   1. (b) If an LEA carries over funds as described in Subsection (4)(a), the LEA shall report the funds according to the Board approved chart of accounts.

KEY: Teacher and Student Success Act (TSSA), program money, allocation

Date of Last Change: February 7, 2025

Notice of Continuation: November 16, 2023

Authorizing, and Implemented or Interpreted Law: Art X Sec 3; 53E-3-401(4); 53F-2-416; 53G-7-1304; 53G-7-1306