Utah Admin. Code R277-927-4 - LEA Financial Reporting and Prohibited Uses of Program Funds
(1) An LEA shall report expenditures of
program money by location according to the Board approved chart of
accounts.
(2) An LEA may not use
program money:
(a) for a purpose described in
Subsection
53G-7-1304(1);
(b) to support adult education; or
(c) to pay for contracted services commonly
performed by the following staff:
(i) school
level administration staff;
(ii)
building and maintenance staff, including custodial staff;
(iii) transportation staff;
(iv) child nutrition services
staff;
(v) operational or facility
support staff; or
(vi) district
level staff.
(3) As used in Subsection
53G-7-1304(2),
"district administration costs" does not include salary driven benefits for
school personnel charged at the district level.
(4)
(a) An
LEA may carry over restricted program funds into the next fiscal year to
support a purpose identified by the LEA governing board student success
framework.
(b) If an LEA carries
over funds as described in Subsection (4)(a), the LEA shall report the funds
according to the Board approved chart of accounts.
Notes
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