Utah Admin. Code R277-113-7 - Reporting of School Level Expenditures
(1) In accordance
with ESSA, the Superintendent shall make public the per pupil expenditures of
federal, state, and local funds, for each LEA and each school in the state.
(a) The Superintendent shall exclude
expenditures that:
(i) are
non-current;
(ii) do not reflect
the day-to-day operations of an LEA or school;
(iii) do not contribute to k-12 education;
or
(iv) are significant, unique
expenditures that may skew data in certain years and thwart year-to-year
comparison.
(b) The
Superintendent shall publish and make available a comprehensive list of
expenditures that are excluded from per pupil expenditure
information.
(2) The
Superintendent's school level report for each school shall include:
(a) average daily membership for the fiscal
year covered by the report;
(b) an
indicator if the school is:
(i) a Title I
School; or
(ii) a Necessarily
Existent Small School;
(c) grade levels served by each
school;
(d) student
demographics;
(e) expenditures
recorded at the school level and central expenditures allocated to each school
by:
(i) federal program expenditures;
and
(ii) state and local combined
expenditures;
(f)
calculated per pupil expenditures; and
(g) average teacher salary.
(3) The Superintendent may not
report expenditure data for a school with an n-size of less than 10.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
(1) In accordance with ESSA, the Superintendent shall make public the per pupil expenditures of federal, state, and local funds, for each LEA and each school in the state.
(a) The Superintendent shall exclude expenditures that:
(i) are non-current;
(ii) do not reflect the day-to-day operations of an LEA or school;
(iii) do not contribute to k-12 education; or
(iv) are significant, unique expenditures that may skew data in certain years and thwart year-to-year comparison.
(b) The Superintendent shall publish and make available a comprehensive list of expenditures that are excluded from per pupil expenditure information.
(2) The Superintendent's school level report for each school shall include:
(a) average daily membership for the fiscal year covered by the report;
(b) an indicator if the school is:
(i) a Title I School; or
(ii) a Necessarily Existent Small School;
(c) grade levels served by each school;
(d) student demographics;
(e) expenditures recorded at the school level and central expenditures allocated to each school by:
(i) federal program expenditures; and
(ii) state and local combined expenditures;
(f) calculated per pupil expenditures; and
(g) average teacher salary.
(3) The Superintendent may not report expenditure data for a school with an n-size of less than 10.