Subcommittee Summary

Background

The Public Education Appropriations Subcommittee provides oversight and makes recommendations on budget matters concerning Utah's public schools, including pre-kindergarten, kindergarten, general education, special education, career and technical education, charter schools, and statewide administration. The subcommittee also reviews budget matters of local education agencies, namely school districts and charter schools. This review includes student population and demographics, local property tax revenues, use of state appropriated funding, and the general performance of education programs in Utah.

The public education budget is divided into three principal areas: the Minimum School Program which provides general operating revenues to all school districts and charter schools in the state; a school building program that supports school districts in school building construction and renovation; and Education Agencies that provide statewide administration and support of the public schools. Education Agencies includes the budgets of the Utah State Office of Education (USOE) and the Utah Schools for the Deaf and the Blind (USDB). The USOE budget contains nine line items, namely, USOE, USOE Initiative Programs, State Charter School Board, Educator Licensing, Child Nutrition Programs, Fine Arts Outreach, Science Outreach, and Education Contracts.

Budget-related issues addressed by the subcommittee include student enrollment growth costs, property tax rates and revenues, Weighted Pupil Unit value, equity in funding, charter school financing, educator compensation, allocation of state funding to school districts and charter schools, and reviewing education programs.

Statutory Authority

The following references from the State constitution and statute govern Utah's public education system. Each subsequent chapter details any statutes that directly relate to education programs, agencies, and line items discussed within the chapter.

• Utah State Constitution Article X - Education - The constitution provides for the establishment of free non-sectarian schools, defines what constitutes the State's public education system, and places the responsibility of general control and supervision of the system with a State Board of Education.

• UCA Title 53A - State System of Public Education -- Section 53A contains most of the statutes governing Utah's public education system.

• UCA 53A-1a-103 -- Provides the mission of Utah's public education system as recognized and defined by the Legislature.

• UCA 53A-1a-104 -- Details the characteristics of what constitutes Utah's public education and that the Legislature shall assist in maintaining a system to meet these characteristics.

Funding Detail

In FY 2011, the state altered the way it accounts for appropriations from the income tax, which is deposited in the Education Fund. Prior to FY 2011, a fund transfer occurred that moved state revenue from the Education Fund to the Uniform School Fund to support appropriations to public education. This transfer created confusion in the appropriations process and made it difficult to track revenues. Beginning in FY 2011, Legislators appropriated directly from the Education Fund to public education. Some revenue sources are still required by statute to be deposited into the Uniform School Fund for appropriation to public education and are reflected in the appropriations detail.

Table 1: Operating and Capital Budget Including Expendable Funds and Accounts

Table 5: Restricted Fund and Account Transfers

Table 6: Transfers to Unrestricted Funds