Utah Admin. Code R277-424-2 - Definitions

(1) "Direct costs" mean costs that can be easily, obviously, and conveniently identified by the Superintendent with a specific program.

(2) "Indirect costs" mean the costs of providing indirect services.

(3) "Indirect Services" mean services that cannot be identified with a specific program.

(4) "Regional education service agency" or "RESA" the same as that term is defined in Section 53G-4-410.

(5) "Restricted indirect cost rate" means:

(a) for an LEA, a rate assigned to each LEA annually based on the ratio of restricted indirect costs to direct costs as reported in the annual financial report for the specific LEA; and

(b) for a RESA, a rate determined by the RESA, up to the de-minimis rate when allowable.

(6) "Unallowable costs" mean expenditures directly attributable to governance, including:

(a) salaries;

(b) expenditures of the office of the district superintendent, the governing board, and election expenses; and

(c) expenditures for fringe benefits, which are associated with unallowable salary expenditures.

(7) "Unrestricted indirect cost rate" means:

(a) for an LEA, a rate assigned to each LEA annually, based on the ratio of unrestricted indirect costs to direct costs as reported in the annual financial report for the specific LEA; and

(b) for a RESA, a rate determined by the RESA, up to the de-minimis rate when allowable.

Notes

Utah Admin. Code R277-424-2

Amended by Utah State Bulletin Number 2017-23, effective 11/7/2017 Amended by Utah State Bulletin Number 2022-02, effective 1/11/2022