Best Practices/Model Policies

The Utah State Board of Education model policies and procedures are general guidelines. These model policies are suggested best practices, and Local Education Agencies (LEAs) are not required to use or adopt these specific policies. LEAs are encouraged to modify these policies and procedures to adapt to the current environment of each specific LEA. Not every LEA has the same personnel positions as listed in the model policies and procedures, please modify the positions to conform to your LEA's circumstances and size.

Audit Committee

Government Finance Officers Association (GFOA): Best Practice
December 13, 2012

Bank Forms

Bank Account Changes
Read before completing forms.

Direct Deposit Authorization Form for Electronic Funds Transfers (EFT) for Vendors

Direct Payment (EFT Debit) Authorization Form

Cash Receipts

Cash Receipts Model Policy and Procedures
June 17, 2013

Cash Receipts Model Policy and Procedures
August 12, 2013


LEA Policies:


Cash Disbursement Model Policy and Procedures
August 06, 2014

Decision Chart for Purchasing Thresholds
August 6, 2014



Credit/Debit Card