<?xml version="1.0" encoding="UTF-16"?>
<leg xml:space="preserve" billnum="HB0524" sponsor="R. Neil Walter" designation="HB" otherSponsor="" otherHouse="Senate" sess="2026GS" fileno="2026FL1244" date="2/9/2026 11:02:653" printDate="02-09 11:52" subVer="0" minVer="0" office="LEGISLATIVE GENERAL COUNSEL" actionDate="" impact="code"><info><nextbuid>6</nextbuid><aminfo anum="0" effdate="05/06/2026"><seclist><sect action="A" src="code" buid="4" uid="C53E-3-S301_2026050620260506" fromuid="C53E-3-S301_2025050720250507" sort="53E03 03010020260506" mtype="section" effdate="05/06/2026">53E-3-301</sect><sect action="A" src="code" buid="1" uid="C53G-4-S302_2026050620260506" fromuid="C53G-4-S302_2018012420180124" sort="53G04 03020020260506" mtype="section" effdate="05/06/2026">53G-4-302</sect><sect action="A" src="code" buid="2" uid="C53G-4-S303_2026050620260506" fromuid="C53G-4-S303_2019051420190514" sort="53G04 03030020260506" mtype="section" effdate="05/06/2026">53G-4-303</sect><sect src="uncod" untype="effdate" buid="5" uid="EF0000" sort="UZEFF" mtype="uncod" effdate="05/06/2026"/></seclist></aminfo></info><tbox><sinfo><nextpairid>0</nextpairid></sinfo><st numlevel="1" lineno="1" slineno="0-1">Public Education Financial Officers</st><sessionhead>2026 GENERAL SESSION</sessionhead><statehead>STATE OF UTAH</statehead><sponsorhead>Chief Sponsor: R. Neil Walter</sponsorhead><otherSponsorhead>Senate Sponsor: </otherSponsorhead></tbox><lt numlevel="1" lineno="2" slineno="0-2"><lthead lineno="3">LONG TITLE</lthead><gdhead lineno="4">General Description:</gdhead><gd numlevel="1" lineno="5" slineno="0-5">This bill amends provisions regarding state and local financial officers in the public <ln numlevel="1" lineno="6" slineno="0-6"/>education system.</gd><hphead lineno="7">Highlighted Provisions:</hphead><hp numlevel="1" lineno="8" slineno="0-8">This bill:<hl numlevel="1" lineno="9" slineno="0-9" level="1">provides that a school district business administrator:<hl numlevel="1" lineno="10" slineno="0-10" level="2">is an at-will employee; and</hl><hl numlevel="1" lineno="11" slineno="0-11" level="2">reports directly to the school district superintendent;</hl></hl><hl numlevel="1" lineno="12" slineno="0-12" level="1">provides that the Deputy Superintendent of Operations reports directly to the State <ln numlevel="1" lineno="13" slineno="0-13"/>Superintendent of Public Instruction; and</hl><hl numlevel="1" lineno="14" slineno="0-14" level="1">makes technical and conforming changes.</hl></hp><moni numlevel="1" lineno="15" slineno="0-15" display="none">Money Appropriated in this Bill:</moni><moniNone lineno="16">None</moniNone><oc numlevel="1" lineno="17" slineno="0-17">Other Special Clauses:</oc><ocNone lineno="18">None</ocNone><sa numlevel="1" lineno="19" slineno="0-19">Utah Code Sections Affected:<saamd numlevel="1" lineno="20" slineno="0-20"><snhead>AMENDS:</snhead><sn num="53E-3-301" src="code" uid="C53E-3-S301_2026050620260506" buid="4" sort="53E03 03010020260506" numlevel="1" lineno="21" slineno="0-21"><bold>53E-3-301</bold>, as last amended by Laws of Utah 2025, Chapter 277</sn><sn num="53G-4-302" src="code" uid="C53G-4-S302_2026050620260506" buid="1" sort="53G04 03020020260506" numlevel="1" lineno="22" slineno="0-22"><bold>53G-4-302</bold>, as renumbered and amended by Laws of Utah 2018, Chapter 3</sn><sn num="53G-4-303" src="code" uid="C53G-4-S303_2026050620260506" buid="2" sort="53G04 03030020260506" numlevel="1" lineno="23" slineno="0-23"><bold>53G-4-303</bold>, as last amended by Laws of Utah 2019, Chapter 293</sn></saamd></sa></lt><enacthead lineno="24"/><enact numlevel="1" lineno="25" slineno="0-25">Be it enacted by the Legislature of the state of Utah:</enact><bdy><bsec buid="4" num="53E-3-301" type="amend" src="code" uid="C53E-3-S301_2026050620260506" sort="53E03 03010020260506" numlevel="1" lineno="26" slineno="1-1" sn="1"><section number="53E-3-301" numlevel="1" lineno="27" slineno="1-2" type="amend"><secline lineno="26">Section 1. Section <bold>53E-3-301</bold> is amended to read:</secline><catline lineno="27"><bold>53E-3-301<parens/>. Appointment -- Qualifications -- Duties.</bold></catline><subsection ssid="4-null-1" dnum="1-o" numlevel="1" lineno="28" slineno="1-3" level="1" placement="noreturn" space="false"><display>(1)</display><subsection ssid="4-null-2" dnum="a-o" level="2" placement="sameline"><display>(a)</display>The state board shall appoint a state superintendent of public instruction, who is <ln numlevel="1" lineno="29" slineno="1-4"/>the executive officer of the state board and serves at the pleasure of the state board.</subsection><subsection ssid="4-null-3" dnum="b-o" numlevel="1" lineno="30" slineno="1-5" level="2"><display>(b)</display>The state board shall appoint the state superintendent on the basis of outstanding <ln numlevel="1" lineno="31" slineno="1-6"/>professional qualifications.</subsection><subsection ssid="4-null-4" dnum="c-o" numlevel="1" lineno="32" slineno="1-7" level="2"><display>(c)</display>The state superintendent shall administer all programs assigned to the state board in <ln numlevel="1" lineno="33" slineno="1-8"/>accordance with the policies and the standards established by the state board.</subsection></subsection><subsection ssid="4-null-5" dnum="2-o" numlevel="1" lineno="34" slineno="1-9" level="1"><display>(2)</display>The state board shall, with the state superintendent, develop a statewide education <ln numlevel="1" lineno="35" slineno="1-10"/>strategy focusing on core academics, including the development of:<subsection ssid="4-null-6" dnum="a-o" numlevel="1" lineno="36" slineno="1-11" level="2"><display>(a)</display>core standards for Utah public schools and graduation requirements;</subsection><subsection ssid="4-null-7" dnum="b-o" numlevel="1" lineno="37" slineno="1-12" level="2"><display>(b)</display>a process to select model instructional materials that best correlate with the core <ln numlevel="1" lineno="38" slineno="1-13"/>standards for Utah public schools and graduation requirements that are supported by <ln numlevel="1" lineno="39" slineno="1-14"/>generally accepted scientific standards of evidence;</subsection><subsection ssid="4-null-8" dnum="c-o" numlevel="1" lineno="40" slineno="1-15" level="2"><display>(c)</display>professional development programs for teachers, superintendents, and principals;</subsection><subsection ssid="4-null-9" dnum="d-o" numlevel="1" lineno="41" slineno="1-16" level="2"><display>(d)</display>model remediation programs;</subsection><subsection ssid="4-null-10" dnum="e-o" numlevel="1" lineno="42" slineno="1-17" level="2"><display>(e)</display>a model method for creating individual student learning targets, and a method of <ln numlevel="1" lineno="43" slineno="1-18"/>measuring an individual student's performance toward those targets;</subsection><subsection ssid="4-null-11" dnum="f-o" numlevel="1" lineno="44" slineno="1-19" level="2"><display>(f)</display>progress-based assessments for ongoing performance evaluations of school districts <ln numlevel="1" lineno="45" slineno="1-20"/>and schools;</subsection><subsection ssid="4-null-12" dnum="g-o" numlevel="1" lineno="46" slineno="1-21" level="2"><display>(g)</display>incentives to achieve the desired outcome of individual student progress in core <ln numlevel="1" lineno="47" slineno="1-22"/>academics that do not create disincentives for setting high goals for the students;</subsection><subsection ssid="4-null-13" dnum="h-o" numlevel="1" lineno="48" slineno="1-23" level="2"><display>(h)</display>an annual report card for school and school district performance, measuring learning <ln numlevel="1" lineno="49" slineno="1-24"/>and reporting progress-based assessments;</subsection><subsection ssid="4-null-14" dnum="i-o" numlevel="1" lineno="50" slineno="1-25" level="2"><display>(i)</display>a systematic method to encourage innovation in schools and school districts as each <ln numlevel="1" lineno="51" slineno="1-26"/>strives to achieve improvement in performance; and</subsection><subsection ssid="4-null-15" dnum="j-o" numlevel="1" lineno="52" slineno="1-27" level="2"><display>(j)</display>a method for identifying and sharing best demonstrated practices across school  <ln numlevel="1" lineno="53" slineno="1-28"/>districts and schools.</subsection></subsection><subsection ssid="4-null-16" dnum="3-o" numlevel="1" lineno="54" slineno="1-29" level="1"><display>(3)</display>The state superintendent shall perform duties assigned by the state board, including:<subsection ssid="4-null-17" dnum="a-o" numlevel="1" lineno="55" slineno="1-30" level="2"><display>(a)</display>investigating all matters pertaining to the public schools;</subsection><subsection ssid="4-null-18" dnum="b-o" numlevel="1" lineno="56" slineno="1-31" level="2"><display>(b)</display>adopting and keeping an official seal to authenticate the state superintendent's <ln numlevel="1" lineno="57" slineno="1-32"/>official acts;</subsection><subsection ssid="4-null-19" dnum="c-o" numlevel="1" lineno="58" slineno="1-33" level="2"><display>(c)</display>holding and conducting meetings, seminars, and conferences on educational topics;</subsection><subsection ssid="4-null-20" dnum="d-o" numlevel="1" lineno="59" slineno="1-34" level="2"><display>(d)</display>collecting and organizing education data into an automated decision support system <ln numlevel="1" lineno="60" slineno="1-35"/>to facilitate school district and school improvement planning, accountability <ln numlevel="1" lineno="61" slineno="1-36"/>reporting, performance recognition, and the evaluation of educational policy and <ln numlevel="1" lineno="62" slineno="1-37"/>program effectiveness to include:<subsection ssid="4-null-21" dnum="i-o" numlevel="1" lineno="63" slineno="1-38" level="3"><display>(i)</display>data that are:<subsection ssid="4-null-22" dnum="A-o" numlevel="1" lineno="64" slineno="1-39" level="4"><display>(A)</display>comparable across schools and school districts;</subsection><subsection ssid="4-null-23" dnum="B-o" numlevel="1" lineno="65" slineno="1-40" level="4"><display>(B)</display>appropriate for use in longitudinal studies; and</subsection><subsection ssid="4-null-24" dnum="C-o" numlevel="1" lineno="66" slineno="1-41" level="4"><display>(C)</display>comprehensive with regard to the data elements required under applicable <ln numlevel="1" lineno="67" slineno="1-42"/>state or federal law or state board rule;</subsection></subsection><subsection ssid="4-null-25" dnum="ii-o" numlevel="1" lineno="68" slineno="1-43" level="3"><display>(ii)</display>features that enable users, most particularly school administrators, teachers, and <ln numlevel="1" lineno="69" slineno="1-44"/>parents, to:<subsection ssid="4-null-26" dnum="A-o" numlevel="1" lineno="70" slineno="1-45" level="4"><display>(A)</display>retrieve school and school district level data electronically;</subsection><subsection ssid="4-null-27" dnum="B-o" numlevel="1" lineno="71" slineno="1-46" level="4"><display>(B)</display>interpret the data visually; and</subsection><subsection ssid="4-null-28" dnum="C-o" numlevel="1" lineno="72" slineno="1-47" level="4"><display>(C)</display>draw conclusions that are statistically valid; and</subsection></subsection><subsection ssid="4-null-29" dnum="iii-o" numlevel="1" lineno="73" slineno="1-48" level="3"><display>(iii)</display>procedures for the collection and management of education data that:<subsection ssid="4-null-30" dnum="A-o" numlevel="1" lineno="74" slineno="1-49" level="4"><display>(A)</display>require the state superintendent to:<subsection ssid="4-null-31" dnum="I-o" numlevel="1" lineno="75" slineno="1-50" level="5"><display>(I)</display>collaborate with school districts and charter schools in designing and <ln numlevel="1" lineno="76" slineno="1-51"/>implementing uniform data standards and definitions;</subsection><subsection ssid="4-null-32" dnum="II-o" numlevel="1" lineno="77" slineno="1-52" level="5"><display>(II)</display>undertake or sponsor research to implement improved methods for <ln numlevel="1" lineno="78" slineno="1-53"/>analyzing education data;</subsection><subsection ssid="4-null-33" dnum="III-o" numlevel="1" lineno="79" slineno="1-54" level="5"><display>(III)</display>provide for data security to prevent unauthorized access to or <ln numlevel="1" lineno="80" slineno="1-55"/>contamination of the data; and</subsection><subsection ssid="4-null-34" dnum="IV-o" numlevel="1" lineno="81" slineno="1-56" level="5"><display>(IV)</display>protect the confidentiality of data under state and federal privacy laws; and</subsection></subsection><subsection ssid="4-null-35" dnum="B-o" numlevel="1" lineno="82" slineno="1-57" level="4"><display>(B)</display>require all school districts and schools to comply with the data collection and <ln numlevel="1" lineno="83" slineno="1-58"/>management procedures established under this Subsection <xref depth="4" refnumber="53E-3-301(3)(d)" start="0">(3)(d)</xref>;</subsection></subsection></subsection><subsection ssid="4-null-36" dnum="e-o" numlevel="1" lineno="84" slineno="1-59" level="2"><display>(e)</display>administering and implementing federal educational programs in accordance with <xref depth="2" refnumber="53E-3-8" start="2"><ln numlevel="1" lineno="85" slineno="1-60"/>Part 8, Implementing Federal or National Education Programs</xref>; and</subsection><subsection ssid="4-null-37" dnum="f-o" numlevel="1" lineno="86" slineno="1-61" level="2"><display>(f)</display>with the approval of the state board, preparing and submitting to the governor a <ln numlevel="1" lineno="87" slineno="1-62"/>budget for the state board to be included in the budget that the governor submits to <ln numlevel="1" lineno="88" slineno="1-63"/>the Legislature.</subsection></subsection><subsection ssid="4-40" dnum="_-o:4-i" numlevel="1" lineno="89" slineno="1-64" ea="amend" anum="0" owner="jchristopherson" style="1" level="1"><display><amend anum="0" ea="amend" pairid="1037" style="1" owner="i" level="1" amendtag="start">(4)</amend></display><amend anum="0" ea="amend" pairid="3" groupid="3" style="1" owner="jchristopherson" level="1" amendtag="end">The Deputy Superintendent of Operations shall report directly to the state <ln numlevel="1" lineno="90" slineno="1-65"/>superintendent.</amend></subsection><subsection ssid="4-null-38" dnum="4-o:5-i" numlevel="1" lineno="91" slineno="1-66" level="1"><display><amendoutstart style="2"/><amend anum="0" ea="erase" pairid="1038" style="2" owner="o" level="1" deltag="both">(4)</amend><amendoutend style="2"/><amend anum="0" ea="amend" pairid="1039" style="1" owner="i" level="1" amendtag="both" space="true">(5)</amend></display>Upon leaving office, the state superintendent shall deliver to the state <ln numlevel="1" lineno="92" slineno="1-67"/>superintendent's successor all books, records, documents, maps, reports, papers, and <ln numlevel="1" lineno="93" slineno="1-68"/>other articles pertaining to the state superintendent's office.</subsection></section></bsec><bsec buid="1" num="53G-4-302" type="amend" src="code" uid="C53G-4-S302_2026050620260506" sort="53G04 03020020260506" numlevel="1" lineno="94" slineno="2-1" sn="2"><section number="53G-4-302" numlevel="1" lineno="95" slineno="2-2" type="amend"><secline lineno="94">Section 2. Section <bold>53G-4-302</bold> is amended to read:</secline><catline lineno="95"><bold>53G-4-302<parens/>. Business administrator -- Term -- Oath.</bold></catline><subsection ssid="1-null-1" dnum="1-o" numlevel="1" lineno="96" slineno="2-3" level="1" placement="noreturn"><display>(1)</display>Subject to Subsection <xref depth="4" refnumber="53G-4-302(5)" start="0">(5)</xref>, a local school board shall appoint a business administrator.</subsection><subsection ssid="1-null-2" dnum="2-o" numlevel="1" lineno="97" slineno="2-4" level="1" space="false"><display>(2)</display><subsection ssid="1-null-3" dnum="a-o:_-i" ea="erase" anum="0" owner="jchristopherson" style="2" level="2" placement="sameline"><display><amendoutstart style="2"/><amend anum="0" ea="erase" pairid="1041" style="2" owner="o" level="1" deltag="both">(a)</amend><amendoutend style="2"/></display>The business <amendoutstart style="2"/><amend anum="0" ea="erase" pairid="5" groupid="4" style="2" owner="jchristopherson" level="1" deltag="both">administrator's term of office is for two years and until, subject to <ln numlevel="1" lineno="98" slineno="2-5"/>Subsection <xref depth="4" refnumber="53G-4-302(5)" start="0">(5)</xref>, a successor is appointed and qualified</amend><amendoutend style="2"/><amend anum="0" ea="amend" pairid="4" groupid="3" style="1" owner="jchristopherson" level="1" amendtag="both" space="true">administrator is an at-will <ln numlevel="1" lineno="99" slineno="2-6"/>employee who serves at the will of the local school board</amend>.</subsection><subsection ssid="1-null-4" dnum="b-o:_-i" numlevel="1" lineno="100" slineno="2-7" ea="erase" anum="0" owner="jchristopherson" style="2" level="2"><display><amendoutstart style="2"/><amend anum="0" ea="erase" pairid="1042" style="2" owner="o" level="1" deltag="start">(b)</amend></display><amend anum="0" ea="erase" pairid="8" groupid="7" style="2" owner="jchristopherson" level="1" deltag="end">A local school board that appoints a business administrator in accordance with this <ln numlevel="1" lineno="101" slineno="2-8"/>section may not, on or after May 8, 2012, enter into an employment contract that <ln numlevel="1" lineno="102" slineno="2-9"/>contains an automatic renewal provision with the business administrator.</amend><amendoutend style="2"/></subsection></subsection><subsection ssid="1-null-5" dnum="3-o" numlevel="1" lineno="103" slineno="2-10" level="1"><display>(3)</display>Unless a vacancy occurs during an interim vacancy period subject to Subsection <xref depth="4" refnumber="53G-4-302(5)" start="0">(5)</xref>, if it <ln numlevel="1" lineno="104" slineno="2-11"/>becomes necessary to appoint an interim business manager due to a vacancy in the office <ln numlevel="1" lineno="105" slineno="2-12"/>of business administrator, then the local school board shall make an appointment during <ln numlevel="1" lineno="106" slineno="2-13"/>a public meeting for an indefinite term not to exceed one year, which term shall end <ln numlevel="1" lineno="107" slineno="2-14"/>upon the appointment and qualification of a new business manager.</subsection><subsection ssid="1-null-6" dnum="4-o" numlevel="1" lineno="108" slineno="2-15" level="1"><display>(4)</display>The business administrator qualifies for office by taking the constitutional oath of office.</subsection><subsection ssid="1-null-7" dnum="5-o" numlevel="1" lineno="109" slineno="2-16" level="1" space="false"><display>(5)</display><subsection ssid="1-null-8" dnum="a-o" level="2" placement="sameline"><display>(a)</display>As used in this Subsection <xref depth="4" refnumber="53G-4-302(5)" start="0">(5)</xref>, "interim vacancy period" means the period of time <ln numlevel="1" lineno="110" slineno="2-17"/>that:<subsection ssid="1-null-9" dnum="i-o" numlevel="1" lineno="111" slineno="2-18" level="3" tab="1"><display>(i)</display>begins on the day on which a general election described in Section <xref depth="3" refnumber="20A-1-202" start="0">20A-1-202</xref> is <ln numlevel="1" lineno="112" slineno="2-19"/>held to elect a member of a local school board; and</subsection><subsection ssid="1-null-10" dnum="ii-o" numlevel="1" lineno="113" slineno="2-20" level="3" tab="1"><display>(ii)</display>ends on the day on which the member-elect begins the member's term.</subsection></subsection><subsection ssid="1-null-11" dnum="b-o" numlevel="1" lineno="114" slineno="2-21" level="2" space="false"><display>(b)</display><subsection ssid="1-null-12" dnum="i-o" level="3" placement="sameline"><display>(i)</display>A local school board may not appoint a business administrator during an <ln numlevel="1" lineno="115" slineno="2-22"/>interim vacancy period.</subsection><subsection ssid="1-null-13" dnum="ii-o" numlevel="1" lineno="116" slineno="2-23" level="3"><display>(ii)</display>Notwithstanding Subsection <xref depth="4" refnumber="53G-4-302(5)(b)(i)" start="0">(5)(b)(i)</xref>:<subsection ssid="1-null-14" dnum="A-o" numlevel="1" lineno="117" slineno="2-24" level="4"><display>(A)</display>the local school board may appoint an interim business administrator during <ln numlevel="1" lineno="118" slineno="2-25"/>an interim vacancy period; and</subsection><subsection ssid="1-null-15" dnum="B-o" numlevel="1" lineno="119" slineno="2-26" level="4"><display>(B)</display>the interim business administrator's term shall expire once a new business <ln numlevel="1" lineno="120" slineno="2-27"/>administrator is appointed by the new local school board after the interim <ln numlevel="1" lineno="121" slineno="2-28"/>vacancy period has ended.</subsection></subsection></subsection><subsection ssid="1-null-16" dnum="c-o" numlevel="1" lineno="122" slineno="2-29" level="2"><display>(c)</display>Subsection <xref depth="4" refnumber="53G-4-302(5)(b)" start="0">(5)(b)</xref> does not apply if all the local school board members who held <ln numlevel="1" lineno="123" slineno="2-30"/>office on the day of the general election whose term of office was vacant for the <ln numlevel="1" lineno="124" slineno="2-31"/>election are reelected to the local school board for the following term.</subsection></subsection></section></bsec><bsec buid="2" num="53G-4-303" type="amend" src="code" uid="C53G-4-S303_2026050620260506" sort="53G04 03030020260506" numlevel="1" lineno="125" slineno="3-1" sn="3"><section number="53G-4-303" numlevel="1" lineno="126" slineno="3-2" type="amend"><secline lineno="125">Section 3. Section <bold>53G-4-303</bold> is amended to read:</secline><catline lineno="126"><bold>53G-4-303<parens/>. Duties of business administrator.</bold></catline><subsection ssid="2-10" dnum="_-o:1-i" numlevel="1" lineno="127" slineno="3-3" ea="amend" anum="0" owner="jchristopherson" style="1" level="1" placement="noreturn"><display><amend anum="0" ea="amend" pairid="1055" style="1" owner="i" level="1" amendtag="start">(1)</amend></display><amend anum="0" ea="amend" pairid="10" groupid="9" style="1" owner="jchristopherson" level="1" amendtag="end">A district's business administrator shall report directly to the district superintendent of <ln numlevel="1" lineno="128" slineno="3-4"/>schools.</amend></subsection><subsection ssid="2-11" dnum="_-o:2-i" numlevel="1" lineno="129" slineno="3-5" ea="amend" anum="0" owner="jchristopherson" style="1" level="1"><display><amend anum="0" ea="amend" pairid="1056" style="1" owner="i" level="1" amendtag="both">(2)</amend></display>Subject to the direction of the district superintendent of schools, the district's <ln numlevel="1" lineno="130" slineno="3-6"/>business administrator shall:<subsection ssid="2-null-1" dnum="1-o:a-i" numlevel="1" lineno="131" slineno="3-7" level="2"><display><amendoutstart style="2"/><amend anum="0" ea="erase" pairid="1057" style="2" owner="o" level="1" deltag="both">(1)</amend><amendoutend style="2"/><amend anum="0" ea="amend" pairid="1058" style="1" owner="i" level="1" amendtag="both" space="true">(a)</amend></display>attend all meetings of the local school board, keep an accurate record of its <ln numlevel="1" lineno="132" slineno="3-8"/>proceedings, and have custody of the seal and records;</subsection><subsection ssid="2-null-2" dnum="2-o:b-i" numlevel="1" lineno="133" slineno="3-9" level="2"><display><amendoutstart style="2"/><amend anum="0" ea="erase" pairid="1058" style="2" owner="o" level="1" deltag="both">(2)</amend><amendoutend style="2"/><amend anum="0" ea="amend" pairid="1059" style="1" owner="i" level="1" amendtag="both" space="true">(b)</amend></display>be custodian of all district funds, be responsible and accountable for all money <ln numlevel="1" lineno="134" slineno="3-10"/>received and disbursed, and keep accurate records of all revenues received and their <ln numlevel="1" lineno="135" slineno="3-11"/>sources;</subsection><subsection ssid="2-null-3" dnum="3-o:c-i" numlevel="1" lineno="136" slineno="3-12" level="2"><display><amendoutstart style="2"/><amend anum="0" ea="erase" pairid="1059" style="2" owner="o" level="1" deltag="both">(3)</amend><amendoutend style="2"/><amend anum="0" ea="amend" pairid="1060" style="1" owner="i" level="1" amendtag="both" space="true">(c)</amend></display>countersign with the president of the local school board all warrants and claims <ln numlevel="1" lineno="137" slineno="3-13"/>against the district as well as other legal documents approved by the local school <ln numlevel="1" lineno="138" slineno="3-14"/>board;</subsection><subsection ssid="2-null-4" dnum="4-o:d-i" numlevel="1" lineno="139" slineno="3-15" level="2"><display><amendoutstart style="2"/><amend anum="0" ea="erase" pairid="1060" style="2" owner="o" level="1" deltag="both">(4)</amend><amendoutend style="2"/><amend anum="0" ea="amend" pairid="1061" style="1" owner="i" level="1" amendtag="both" space="true">(d)</amend></display>prepare and submit to the local school board each month a written report of the <ln numlevel="1" lineno="140" slineno="3-16"/>district's receipts and expenditures;</subsection><subsection ssid="2-null-5" dnum="5-o:e-i" numlevel="1" lineno="141" slineno="3-17" level="2"><display><amendoutstart style="2"/><amend anum="0" ea="erase" pairid="1061" style="2" owner="o" level="1" deltag="both">(5)</amend><amendoutend style="2"/><amend anum="0" ea="amend" pairid="1062" style="1" owner="i" level="1" amendtag="both" space="true">(e)</amend></display>use uniform budgeting, accounting, and auditing procedures and forms approved <ln numlevel="1" lineno="142" slineno="3-18"/>by the state board, which shall be in accordance with generally accepted accounting <ln numlevel="1" lineno="143" slineno="3-19"/>principles or auditing standards and <xref depth="1" refnumber="63J-1" start="0">Title 63J, Chapter 1, Budgetary Procedures Act</xref>;</subsection><subsection ssid="2-null-6" dnum="6-o:f-i" numlevel="1" lineno="144" slineno="3-20" level="2"><display><amendoutstart style="2"/><amend anum="0" ea="erase" pairid="1062" style="2" owner="o" level="1" deltag="both">(6)</amend><amendoutend style="2"/><amend anum="0" ea="amend" pairid="1063" style="1" owner="i" level="1" amendtag="both" space="true">(f)</amend></display>prepare and submit to the local school board a detailed annual statement for the <ln numlevel="1" lineno="145" slineno="3-21"/>period ending June 30, of the revenue and expenditures, including beginning and <ln numlevel="1" lineno="146" slineno="3-22"/>ending fund balances;</subsection><subsection ssid="2-null-7" dnum="7-o:g-i" numlevel="1" lineno="147" slineno="3-23" level="2"><display><amendoutstart style="2"/><amend anum="0" ea="erase" pairid="1063" style="2" owner="o" level="1" deltag="both">(7)</amend><amendoutend style="2"/><amend anum="0" ea="amend" pairid="1064" style="1" owner="i" level="1" amendtag="both" space="true">(g)</amend></display>assist the superintendent in the preparation and submission of budget documents <ln numlevel="1" lineno="148" slineno="3-24"/>and statistical and fiscal reports required by law or the state board;</subsection><subsection ssid="2-null-8" dnum="8-o:h-i" numlevel="1" lineno="149" slineno="3-25" level="2"><display><amendoutstart style="2"/><amend anum="0" ea="erase" pairid="1064" style="2" owner="o" level="1" deltag="both">(8)</amend><amendoutend style="2"/><amend anum="0" ea="amend" pairid="1065" style="1" owner="i" level="1" amendtag="both" space="true">(h)</amend></display>insure that adequate internal controls are in place to safeguard the district's <ln numlevel="1" lineno="150" slineno="3-26"/>funds; and</subsection><subsection ssid="2-null-9" dnum="9-o:i-i" numlevel="1" lineno="151" slineno="3-27" level="2"><display><amendoutstart style="2"/><amend anum="0" ea="erase" pairid="1065" style="2" owner="o" level="1" deltag="both">(9)</amend><amendoutend style="2"/><amend anum="0" ea="amend" pairid="1066" style="1" owner="i" level="1" amendtag="both" space="true">(i)</amend></display>perform other duties as the superintendent may require.</subsection></subsection></section></bsec><bsec buid="5" type="uncod" untype="effdate" src="uncod" uid="EF0000" sort="UZEFF" langlock="true" numlevel="1" lineno="152" slineno="4-1" sn="4"><section type="uncod" untype="effdate" display="false" src="uncod"><secline lineno="152">Section 4.  <bold>Effective Date.</bold></secline><sectionText lineno="153"><amend anum="0" ea="amend" pairid="1" groupid="1" style="1" owner="jchristopherson" level="1" amendtag="both">This bill takes effect on <effdate uid="code" date="5/6/2026">May 6, 2026</effdate>.</amend></sectionText></section></bsec></bdy><foot><rev><tm>2-9-26 11:52 AM</tm></rev></foot></leg>