Financial Reporting

Budget and Accounting Handbook

This handbook is intended to help in the standardization of financial and statistical reports submitted by school districts and charter schools.  The contents may be updated from time to time but the basic principles have been in place since 1979 when Utah adopted the Handbook II chart of accounts approved by the Department of Education in 1974.  We continue to follow those principles and hope this compilation will assist with questions about specific portions of school budgeting, accounting, auditing and financial reporting in the State of Utah.

Chapter 1


Chapter 2


Chapter 3


Part 1
Financial Accounting

Part 2
Pupil Accounting

Chapter 4

Chart of Accounts

Chapter 5

Indirect Costs

Chapter 6

School Food Services

Chapter 7

Financial Audits
Legal Compliance Audit Guide
Statistical Audits

Appendix A

Financial Accounting for Local and State School Systems (2013 Edition)

Appendix B

Resource Links

Appendix C

Indirect Costs

Appendix D

Record Retention Schedule