Reporting

Overview

Finances play an integral role in support of public education in Utah. Each school district and charter school accounting must comply with Generally Accepted Accounting Principles (GAAP), established by the Governmental Accounting Standards Board (GASB). The accounting methods must be capable of producing financial reports that conform with GAAP and the legal requirements of Utah.

This section will link you to chart of accounts, prior year financial summaries of the Annual Financial Report (AFR) and Annual Program Report (APR), indirect cost rates, and other finance matters relating to public education in Utah.

Additional information can be found on the Utah State Board of Education Superintendent's Annual Report.

Reports

Annual Financial Report (AFR)

The AFR reports all school district and charter school financial data by fund. The General fund is the largest and records the majority of operating expenses for the operation and maintenance of education.

The AFR summarizes and totals data by school district and charter school. The AFR is compiled using Microsoft Excel. When opening a file click on 'Enable Macros' then click 'Don't Update' to open and work with the file.

Annual Program Report (APR)

The APR reports all school district and charter school financial data by major program. (i.e. Direct Instruction, Special Education, Career Technology Education, Capital Projects, etc.) The APR summarizes and totals data by school district and charter school.

The APR is complied using Microsoft Excel. When opening a file click on 'Enable Macros' then click 'Don't Update' to open and work with the file.

Note: If you need this information in an accessible format, contact the department directly.

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: Introduction

Chapter 2: Budgeting

Chapter 3: Accounting:

Chapter 4: Chart of Accounts

Chapter 5: Indirect Costs

Chapter 6: Auditing:

Schedule 1 Administrative Records: Utah School Districts General Retention Schedule

Chart of Accounts

The chart of accounts gives a school district or charter school the ability to accurately and effectively report on its financial activities and be able to compare data with other school districts or charter schools within the state. The chart of accounts, follow guidelines from Financial Accounting for Local and State School Systems, 2014 Edition, National Center for Education Statistics (NCES). All school districts and charter schools are required to report to the State Board of Education using the approved chart of accounts.

Account Codes

2019 Training

November 1

Agenda: Fall Finance Training

Utah State Board of Education Fall Finance Training (Presentation)

Resource Management Net Cash Resource Tool

School Level Reporting

Utah Public Education Financial System (UPEFS) Updates

Child Nutrition Program (CNP)

2019-2020 Administrative and Procurement Reviews

Annual Value of United States Department of Agriculture (USDA) Foods Received: How To

Assigned Specialist Directory

Best Practices for Preventing or Reducing School Meal Debt | Establishing Unpaid Meal Fee Policies:Best Practices to Ensure Access and Prevent Stigma
Food Research and Action Center (FRAC)

Claim Submission Deadlines for Child and Adult Care Food Program (CACFP), Family Day Care Homes Program (FDCH), National School Lunch Program (NSLP), and Summer Food Service Program (SFSP)

Contact Information: Child Nutrition Programs

Guidance for Local Agencies on 60-Day Claim Submission Requirements for Child Nutrition Programs Summary

Value of United States Department of Agriculture (USDA) Donated Foods for Audits (Revised)

Procurement

Procurement 101: An introduction

Special Education

Allowable Uses of State Special Education Funds

Special Education Finance

Teaching and Learning

Beverley Taylor Sorenson Arts Learning Program (BTSALP)

Driver Education Funding

Enhancement for Accelerated Students Program (EASP)

May 15

Board Rules

R277-622: School-based Mental Health Qualified Grant Program (Draft 3)
Utah State Board of Education Policy, Law and Professional Practices

R277-927: Teacher and Student Success Act (TSSA) Program (Draft 5)
Utah State Board of Education Policy, Law and Professional Practices

Presentations

Audit Review Update

Business Administrator's Training 2019

Introduction to Student Transportation

Legislative Update/Minimum School Program (MSP)

Non-Profit School Food Service Account

Per-Pupil Expenditure and Location Mappingxpenditure and Location Mapping

School Fees

School Finance: Financial Operations

Utah Grants Update

Resources

Average Teacher Salary: Teacher and Student Success Act (TSSA) Program, Senate Bill 149, 2019 General Session

Instructions for Calculating Excess Costs

Letter to Plagata-Neubauer Office of Special Education Programs

Resource Management (RM) Comprehensive Review

Teacher and Student Success Act (TSSA) Program: Local Education Agency (LEA) Average Teacher Salary (Senate Bill 149)

Teacher and Student Success Act (TSSA) School Level Average Daily Membership (ADM) Fiscal Year 2019

2020 Training

Information coming soon.