Compendium of Budget Information for the 2014 General Session

Public Education
Appropriations Subcommittee
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Agency: State Board of Education

Function

Article 10, Section 3 of the Utah Constitution states "The general control and supervision of the public education system shall be vested in a State Board of Education." Further, the Constitution reads the "State Board of Education shall appoint a State Superintendent of Public Instruction who shall be the executive officer of the board." The Board and its appointed Superintendent administer the various operating programs and divisions supporting Utah's public education system.

The State Board adopted "Promises to Keep" as its mission and vision in guiding and overseeing Utah's education system. Specifically, the mission of public education is to "keep its constitutional promise by: ensuring literacy and numeracy for all Utah children; providing high quality instruction for all Utah children; establishing curriculum with high standards and relevance for all Utah children; and, requiring effective assessment to inform high quality instruction and accountability." (Utah State Board of Education "Promises to Keep - The Vision and Mission of Utah Public Education," August 7, 2009)

The Board consists of 15 elected members. The State Board of Regents which governs the State's higher education system appoints two Regents to participate as non-voting members of the State Board of Education. Accordingly, two members of the State Board of Education participate as non-voting members of the State Board of Regents. In addition to these members, representatives of the Coalition of Minorities Advisory Committee, Utah College of Applied Technology, State Charter School Board, and the Utah School Board's Association act as advisories to the Board. The operating budget for the State Board of Education may be found in the State Office of Education line item. The program is titled "State Board of Education - Administration".

Funding Detail

The Education Fund was established during the 2006 General Session of the Legislature. House Bill 294 stated that the "Education Fund shall receive all revenues from taxes on intangible property or from a tax on income and shall be designated for public and higher education" (H.B. 294, 2006 General Session). The Education Fund and the General Fund are the two major revenue funds supporting state expenditures.

State funds supporting the public education system come primarily from the Education Fund with the Uniform School Fund (USF) contributing to the Basic School Program in the Minimum School Program. The USF is a special revenue fund that "accounts for all revenues that are required by law to be expended for the public school programs of the state" (UCA 51-5-4).

Historically, the Education Fund and Uniform School Fund have contributed approximately 70 percent of the total revenue that supports the state appropriated public education budget. The other major revenue sources include the Local Property Tax, which contributes approximately 17 percent of the total revenue, and Federal Funds contribute about 10 percent. Other minor revenue sources contribute the remaining three percent to the budget. School districts and charter schools have additional revenues available to them outside the state appropriated budget. For school districts, these additional revenue sources are generated through levying local property taxes.

Three main expenditure categories comprise Utah's public education system. The largest expenditure program in the State budget is the Minimum School Program (MSP). The MSP has total expenditures nearing $3.4 billion and supports the State's school districts and charter schools. In addition to the MSP, which supports school district operations, the Legislature provides funding for the School Building Program. The School Building Program helps support school building construction or renovation in the districts. Finally, the Public Education Agencies represent state-wide programs that support the education and development of students.

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
Transfers
Transfers - Health
Transfers - Interagency
Transfers - Medicaid
School and Inst Trust Fund Mgt Acct
Repayments
Beginning Nonlapsing
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 $20,000 $250,000
$300
$250,300
($249,700)
$600
$55,432,200 $0 $0 $0 $0
$0
$0
$0
$0
$1,059,700 $0 $0 $0 $0
$0
$0
$0
$0
$0 $59,311,800 $62,611,100 $72,629,400 $76,669,200
$0
$76,669,200
$8,404,200
$85,073,400
$0 $7,700 $594,600 $16,050,000 $2,632,500
$217,900
$2,850,400
($1,156,200)
$1,694,200
$354,211,800 $478,095,700 $451,070,200 $429,995,100 $481,752,700
$16,000
$481,768,700
$333,600
$482,102,300
$31,662,000 $0 $0 $0 $0
$0
$0
$0
$0
$35,433,800 $35,961,300 $6,591,100 $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
$409,200 $410,400 $409,400 $536,000 $536,000
$1,100
$537,100
$69,200
$606,300
$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
$0 $4,449,557 $2,641,200 $4,437,500 $3,446,900
$1,178,100
$4,625,000
$510,900
$5,135,900
$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
$16,244,900 $13,328,400 $12,207,600 $15,941,900 $15,941,800
$10,262,200
$26,204,000
$11,774,800
$37,978,800
($13,328,400) ($12,207,600) ($16,441,800) ($26,204,000) ($15,941,800)
($5,170,700)
($21,112,500)
($431,900)
($21,544,400)
$0 ($596,500) ($2,562,500) ($385,000) $0
$0
$0
$0
$0
$0 $0 $0 $0 $0
$0
$0
($16,276,400)
($16,276,400)
$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
Line Items
(click linked line item name to drill-down)
State Office of Education
USOE - Initiative Programs
State Charter School Board
Utah Charter School Finance Authority
Educator Licensing
Child Nutrition
Fine Arts Outreach
Education Contracts
Utah Schools for the Deaf and the Blind
Science Outreach
School and Institutional Trust Fund Office
Child Nutrition Program Commodities Fund
Utah Community Center for the Deaf Fund
Education Tax Check-off Lease Refunding
Schools for the Deaf and Blind Donation Fund
Utah Public Education Foundation
Total
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Approp
2014
Change
2014
Revised
2015
Change
2015
Approp
$290,298,800 $373,199,400 $337,803,000 $315,960,200 $382,125,500
$896,800
$383,022,300
$1,466,900
$384,489,200
$7,263,200 $9,593,500 $11,415,300 $22,824,400 $17,172,400
$2,527,800
$19,700,200
$2,085,100
$21,785,300
$5,026,300 $4,123,000 $2,916,500 $5,704,300 $3,089,400
$21,700
$3,111,100
$342,600
$3,453,700
$0 $0 $0 $0 $50,000
$0
$50,000
$0
$50,000
$1,593,500 $1,627,100 $1,672,700 $1,904,500 $1,772,400
$100,800
$1,873,200
$248,200
$2,121,400
$152,877,500 $164,272,800 $173,385,300 $181,256,300 $178,793,600
$5,400
$178,799,000
$2,050,500
$180,849,500
$2,703,200 $2,786,800 $3,000,000 $3,075,000 $3,325,000
$0
$3,325,000
$200,000
$3,525,000
$3,082,900 $3,021,100 $3,087,500 $3,258,000 $3,137,800
$0
$3,137,800
$0
$3,137,800
$30,317,200 $28,858,200 $26,876,900 $28,882,200 $28,877,100
$2,493,300
$31,370,400
($706,500)
$30,663,900
$1,608,200 $1,741,900 $2,000,000 $2,125,000 $2,600,000
$0
$2,600,000
$0
$2,600,000
$0 $0 $0 $0 $0
$0
$0
$578,000
$578,000
$0 $0 $0 $0 $0
$0
$0
$10,400
$10,400
$0 $0 $0 $0 $0
$0
$0
$7,600
$7,600
$0 $0 $0 $0 $0
$0
$0
$35,300
$35,300
$0 $0 $0 $0 $0
$0
$0
$20,400
$20,400
$0 $0 $0 $0 $0
$0
$0
$20,000
$20,000
$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
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
$414,579,000 $511,667,900 $490,309,400 $479,418,100 $529,382,500
$9,886,400
$539,268,900
$4,366,200
$543,635,100
$0 $100,000 $0 $0 $0
$0
$0
$0
$0
$0 $0 $0 $0 $0
$0
$0
$82,900
$82,900
$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
Other Indicators
 
Budgeted FTE
Actual FTE
Vehicles

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









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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.