Compendium of Budget Information for the 2014 General Session

Public Education
Appropriations Subcommittee
PDF icon (PDF)
left arrowStatewide | Subcommittee Table of Contents | Next Pageright arrow

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 provides general operating revenues to all school districts and charter schools in the state; the School Building Program supports school districts in school building construction and renovation; and two 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.

The subcommittee makes recommendations to the Legislature on the allocation of funding to the State's school districts and charter schools. Each year, the subcommittee reviews estimates on student enrollment growth costs, local property tax rates and revenues, and the number of weighted pupil units (WPUs) by program. These estimates form the foundation for building the public education budget each year. The subcommittee also reviews and evaluates funding items or programs that come before the legislature. These major budget-related issues include equity in funding, charter school financing, educator compensation, educator professional development, and other special initiatives or programs. Finally, the subcommittee evaluates the various education programs funded by the Legislature each year.

Statutory Authority

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

  • 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. However, state law requires that some revenue sources be deposited into the Uniform School Fund and restricted for use in the public education budget. These sources include local property taxes collected through recapture, interest and dividends from the State School Fund, Escheats, and other revenues designated by the Legislature.

In FY 2013, the Legislature transferred a total of $76,000,000 from nonlapsing balances in various education programs to the Education Fund. Line item totals include the following: Basic School Program - $33,643,800; Related to Basic School Program - $4,337,900; Voted & Board Local Levy Programs - $37,518,300; and the Utah State Office of Education - $500,000.

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

Sources of Finance
(click linked fund name for more info)
General Fund
General Fund, One-time
Uniform School Fund
Uniform School Fund, One-time
Education Fund
Education Fund, One-time
Federal Funds
American Recovery and Reinvestment Act
Dedicated Credits Revenue
Interest Income
Federal Mineral Lease
GFR - Autism Awareness Account
GFR - Land Exchange Distribution Account
GFR - Substance Abuse Prevention
Interest and Dividends Account
Liquor Tax
Professional Practices Subfund
Trust and Agency Funds
EFR - Charter School Reserve Account
Land Grant Management Fund
Local Revenue
Transfers
Transfers - Health
Transfers - Interagency
Transfers - Medicaid
School and Inst Trust Fund Mgt Acct
Repayments
Beginning Nonlapsing
Beginning Nonlapsing - Basic Prog
Beginning Nonlapsing - Related to Basic
Beginning Nonlapsing - Voted and Board
Closing Nonlapsing
Lapsing Balance
Ending Fund Balance
Total
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Approp
2014
Change
2014
Revised
2015
Change
2015
Approp
$2,312,500 $3,211,800 $3,750,000 $3,750,000 $4,093,800
$0
$4,093,800
$203,900
$4,297,700
($600) $0 $0 $1,920,000 $250,000
$300
$250,300
($249,700)
$600
$2,108,936,686 $19,000,000 $19,000,000 $16,000,000 $21,000,000
$0
$21,000,000
$9,000,000
$30,000,000
$181,789,300 $30,000,000 $12,000,000 $65,500,000 $0
$0
$0
$22,000,000
$22,000,000
$0 $2,349,904,886 $2,383,756,291 $2,494,640,200 $2,621,320,900
$0
$2,621,320,900
$99,607,400
$2,720,928,300
$0 ($65,555,800) $4,676,600 ($33,753,700) $18,242,300
$3,085,900
$21,328,200
($33,534,000)
($12,205,800)
$354,211,800 $579,099,700 $469,446,000 $432,939,100 $481,752,700
$16,000
$481,768,700
$333,600
$482,102,300
$144,454,300 $0 $0 $0 $0
$0
$0
$0
$0
$35,433,800 $35,961,300 $6,606,900 $6,900,700 $6,896,400
($7,300)
$6,889,100
$95,400
$6,984,500
$0 $0 $0 $0 $0
$0
$0
$139,600
$139,600
$2,804,000 $3,034,800 $3,358,600 $2,945,800 $3,095,800
$800
$3,096,600
$373,600
$3,470,200
$0 $0 $0 $5,000 $5,000
$0
$5,000
$5,000
$10,000
$292,700 $302,400 $302,400 $222,500 $236,600
$0
$236,600
$0
$236,600
$490,600 $497,200 $497,000 $497,000 $499,400
$100
$499,500
$1,500
$501,000
$24,754,400 $23,019,700 $26,256,700 $29,419,400 $29,246,000
$1,100
$29,247,100
$8,939,900
$38,187,000
$0 $0 $32,039,300 $34,686,700 $37,251,300
$8,400
$37,259,700
$2,002,600
$39,262,300
$1,460,600 $2,173,100 $2,168,700 $2,189,300 $1,772,600
$100,800
$1,873,400
$248,000
$2,121,400
$0 $0 $0 $0 $0
$0
$0
$48,300
$48,300
$0 $0 $0 $0 $50,000
$0
$50,000
$0
$50,000
$0 $0 $0 $0 $0
$0
$0
$2,000
$2,000
$602,671,370 $633,804,300 $616,165,400 $658,574,300 $599,616,300
$0
$599,616,300
$52,449,400
$652,065,700
$0 $4,449,557 $2,641,200 ($71,360,600) $3,446,900
$1,178,100
$4,625,000
($58,391,700)
($53,766,700)
$1,035,800 $0 $0 $0 $0
$0
$0
$0
$0
$4,523,500 $0 $2,232,800 $0 $0
$0
$0
$0
$0
$726,500 $1,243,743 $687,500 $772,000 $1,755,000
($561,900)
$1,193,100
($503,100)
$690,000
$0 $0 $0 $0 $0
$0
$0
$587,000
$587,000
$0 $0 $0 $0 $0
$0
$0
$176,200
$176,200
$48,150,000 $22,636,600 $72,250,100 $110,973,500 $35,175,300
$82,929,100
$118,104,400
($14,973,100)
$103,131,300
$0 $0 $6,300,000 $0 $0
$0
$0
$0
$0
$0 $0 $4,000,000 $0 $0
$0
$0
$0
$0
$0 $8,000,000 $0 $0 $0
$0
$0
$0
$0
($56,424,800) ($72,250,000) ($111,473,400) ($90,984,100) ($35,175,300)
($55,209,900)
($90,385,200)
$62,590,900
($27,794,300)
$0 ($596,500) ($2,578,300) ($385,000) $0
$0
$0
$0
$0
$0 $0 $0 $0 $0
$0
$0
($16,276,400)
($16,276,400)
$3,457,622,456
$3,577,936,786
$3,554,083,791
$3,665,452,100
$3,830,531,000
$31,541,500
$3,862,072,500
$134,876,300
$3,996,948,800
Agencies
(click linked agency name to drill-down)
Minimum School Program
MSP - Basic School Program
MSP - Related to Basic School Programs
MSP - Voted and Board Local Levy Programs
School Building Programs
State Board of Education
Total
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Approp
2014
Change
2014
Revised
2015
Change
2015
Approp
($11,191,300) $0 $0 $0 $0
$0
$0
$0
$0
$1,885,124,463 $1,930,556,336 $2,109,927,966 $2,205,640,400 $2,303,113,000
$0
$2,303,113,000
$100,568,000
$2,403,681,000
$686,198,003 $665,938,102 $475,376,277 $466,219,000 $486,860,100
$2,868,000
$489,728,100
$23,840,700
$513,568,800
$380,220,790 $377,718,848 $392,222,648 $414,103,100 $405,115,000
$22,627,700
$427,742,700
$4,109,100
$431,851,800
$22,499,700 $14,499,700 $14,399,700 $14,499,700 $14,499,700
$0
$14,499,700
$0
$14,499,700
$494,770,800 $589,223,800 $562,157,200 $564,989,900 $620,943,200
$6,045,800
$626,989,000
$6,358,500
$633,347,500
$3,457,622,456
$3,577,936,786
$3,554,083,791
$3,665,452,100
$3,830,531,000
$31,541,500
$3,862,072,500
$134,876,300
$3,996,948,800
Categories of Expenditure
(mouse-over category name for definition)
Personnel Services
In-state Travel
Out-of-state Travel
Current Expense
DP Current Expense
DP Capital Outlay
Capital Outlay
Other Charges/Pass Thru
Transfers
Trust and Agency Disbursements
Total
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Approp
2014
Change
2014
Revised
2015
Change
2015
Approp
$44,283,700 $43,355,100 $40,326,900 $44,602,700 $45,428,200
$533,900
$45,962,100
$3,465,000
$49,427,100
$722,000 $688,900 $583,400 $635,600 $638,900
($208,600)
$430,300
$153,500
$583,800
$316,800 $329,400 $377,500 $416,200 $349,600
$27,700
$377,300
$33,500
$410,800
$33,222,600 $30,459,300 $28,407,500 $37,808,900 $43,387,200
($4,354,100)
$39,033,100
($1,447,600)
$37,585,500
$746,300 $750,900 $1,050,200 $1,515,500 $977,600
$346,800
$1,324,400
($295,000)
$1,029,400
$900,400 $1,872,300 $1,099,300 $592,900 $779,200
($186,300)
$592,900
$0
$592,900
$0 $0 $3,000 $0 $0
$0
$0
$0
$0
$3,377,430,656 $3,500,380,886 $3,482,235,991 $3,579,879,700 $3,738,970,300
$35,381,500
$3,774,351,800
$132,884,000
$3,907,235,800
$0 $100,000 $0 $600 $0
$600
$600
$0
$600
$0 $0 $0 $0 $0
$0
$0
$82,900
$82,900
$3,457,622,456
$3,577,936,786
$3,554,083,791
$3,665,452,100
$3,830,531,000
$31,541,500
$3,862,072,500
$134,876,300
$3,996,948,800
Other Indicators
 
Budgeted FTE
Actual FTE
Vehicles
Weighted Pupil Units

2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Approp
2014
Change
2014
Revised
2015
Change
2015
Approp
631.0 643.3 606.5 602.7 510.1
71.2
581.3
12.3
593.6
626.5 590.3 547.6 554.8 0.0
0.0
0.0
0.0
0.0
70 68 70 70 1
69
70
0
70
731,519 745,100 764,725 0 802,729
0
802,729
14,547
817,276










 

Table 4: Business-like Activities

Sources of Finance
(click linked fund name for more info)
Education Fund, One-time
Dedicated Credits - Intragvt Rev
Transfers
Beginning Nonlapsing
Closing Nonlapsing
Total
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Approp
2014
Change
2014
Revised
2015
Change
2015
Approp
$0 $0 $1,539,300 $0 $0
$0
$0
$0
$0
$4,367,700 $4,309,100 $0 $4,230,000 $4,399,200
($4,398,500)
$700
($700)
$0
$0 $0 $2,568,100 $0 $0
$4,302,100
$4,302,100
($4,302,100)
$0
$0 $0 $0 $0 ($188,200)
$188,200
$0
$0
$0
$0 $188,200 $0 $0 $188,200
($188,200)
$0
$0
$0
$4,367,700
$4,497,300
$4,107,400
$4,230,000
$4,399,200
($96,400)
$4,302,800
($4,302,800)
$0
Agencies
(click linked agency name to drill-down)
USOE Indirect Cost Pool
Total
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Approp
2014
Change
2014
Revised
2015
Change
2015
Approp
$4,367,700 $4,497,300 $4,107,400 $4,230,000 $4,399,200
($96,400)
$4,302,800
($4,302,800)
$0
$4,367,700
$4,497,300
$4,107,400
$4,230,000
$4,399,200
($96,400)
$4,302,800
($4,302,800)
$0
Categories of Expenditure
(mouse-over category name for definition)
Personnel Services
In-state Travel
Out-of-state Travel
Current Expense
DP Current Expense
DP Capital Outlay
Other Charges/Pass Thru
Total
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Approp
2014
Change
2014
Revised
2015
Change
2015
Approp
$3,374,600 $3,370,600 $2,960,600 $3,065,100 $3,728,400
($304,000)
$3,424,400
($3,424,400)
$0
$19,000 $9,400 $11,000 $5,700 $9,400
($5,400)
$4,000
($4,000)
$0
$9,900 $4,800 $2,800 $2,800 $4,800
($300)
$4,500
($4,500)
$0
$901,200 $855,900 $838,200 $925,800 $421,600
$438,300
$859,900
($859,900)
$0
$207,500 $217,700 $276,400 $220,900 $196,100
($196,100)
$0
$0
$0
$31,200 $38,900 $12,100 $9,700 $38,900
($28,900)
$10,000
($10,000)
$0
$0 $0 $6,300 $0 $0
$0
$0
$0
$0
$4,543,400
$4,497,300
$4,107,400
$4,230,000
$4,399,200
($96,400)
$4,302,800
($4,302,800)
$0
Other Indicators
 
Budgeted FTE
Actual FTE
Retained Earnings
Vehicles

2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Approp
2014
Change
2014
Revised
2015
Change
2015
Approp
46.0 42.0 42.0 84.0 0.0
39.4
39.4
(39.4)
0.0
38.6 38.4 39.2 40.2 0.0
0.0
0.0
0.0
0.0
($1,418,600) ($1,606,800) $0 $0 $0
$0
$0
$0
$0
1 0 0 0 0
0
0
0
0










 

Table 5: Restricted Fund and Account Transfers

Sources of Finance
(click linked fund name for more info)
General Fund
Total
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Approp
2014
Change
2014
Revised
2015
Change
2015
Approp
$0 $0 $0 $0 $0
$0
$0
$3,000,000
$3,000,000
$0
$0
$0
$0
$0
$0
$0
$3,000,000
$3,000,000
Agencies
(click linked agency name to drill-down)
Restricted Account Transfers - PED
Total
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Approp
2014
Change
2014
Revised
2015
Change
2015
Approp
$0 $0 $0 $0 $0
$0
$0
$3,000,000
$3,000,000
$0
$0
$0
$0
$0
$0
$0
$3,000,000
$3,000,000
Categories of Expenditure
(mouse-over category name for definition)
Transfers
Total
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Approp
2014
Change
2014
Revised
2015
Change
2015
Approp
$0 $0 $0 $0 $0
$0
$0
$3,000,000
$3,000,000
$0
$0
$0
$0
$0
$0
$0
$3,000,000
$3,000,000

 

Table 6: Transfers to Unrestricted Funds

Sources of Finance
(click linked fund name for more info)
Beginning Nonlapsing - MSP
Beginning Nonlapsing - Basic Prog
Beginning Nonlapsing - Related to Basic
Beginning Nonlapsing - USOE
Beginning Nonlapsing - Voted and Board
Total
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Approp
2014
Change
2014
Revised
2015
Change
2015
Approp
$0 $1,360,400 $0 $0 $0
$0
$0
$0
$0
$0 $7,545,800 $0 $33,643,800 $0
$0
$0
$54,504,000
$54,504,000
$0 $0 $0 $4,337,900 $0
$0
$0
$4,398,600
$4,398,600
$0 $0 $0 $500,000 $0
$0
$0
$0
$0
$0 $4,793,800 $0 $37,518,300 $0
$0
$0
$0
$0
$0
$13,700,000
$0
$76,000,000
$0
$0
$0
$58,902,600
$58,902,600
Agencies
(click linked agency name to drill-down)
Rev Transfers - PED
Total
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Approp
2014
Change
2014
Revised
2015
Change
2015
Approp
$0 $13,700,000 $0 $76,000,000 $0
$0
$0
$58,902,600
$58,902,600
$0
$13,700,000
$0
$76,000,000
$0
$0
$0
$58,902,600
$58,902,600
Categories of Expenditure
(mouse-over category name for definition)
Other Charges/Pass Thru
Transfers
Total
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Approp
2014
Change
2014
Revised
2015
Change
2015
Approp
$0 $0 $0 $0 $0
$0
$0
$58,902,600
$58,902,600
$0 $13,700,000 $0 $76,000,000 $0
$0
$0
$0
$0
$0
$13,700,000
$0
$76,000,000
$0
$0
$0
$58,902,600
$58,902,600
left arrowStatewide | Next Pageright arrow

COBI contains unaudited data as presented to the Legislature by state agencies at the time of publication. For audited financial data see the State of Utah's Comprehensive Annual Financial Reports.