FY 2016 Appropriation

The Social Security and Retirement Program compensates school districts and charter schools for some of the Social Security and Retirement costs associated with the Basic School Program. The amount of revenue required to support Social Security and Retirement costs in the Basic School Program is determined by formula based on the number of WPUs adopted by the Legislature.

Formula -- Revenue appropriated to school districts and charter schools for Social Security and Retirement is distributed proportionately based on current year Weighted Pupil Units. Statutory provisions provide for changes in the amount of revenue appropriated to support the Social Security and Retirement Program based on student growth, the percent increase to the value of the WPU, and any changes to the retirement rate established by the Utah Retirement System.

Funding History
Appropriation Overview

During the 2015 General Session, the Legislature appropriated for Fiscal Year 2016, $0 from all sources for Social Security and Retirement. This is a 0 percent change from Fiscal Year 2015 revised estimated amounts from all sources.

Statute

The following statute governs State support for the Social Security and Retirement program.

  • UCA 53A-17a-125 -- provides statutory detail for the distribution formula detailed above. Further, the statute provides for employee and employer contribution rates based on a contributory or non-contributory program.

Intent Language

HB0002: Item 2

The Legislature intends that the State Board of Education review the Pupil Transportation Allocation Formula and recommend ways to improve the formula to increase efficiency, simplify allocation methodology to school districts, and provide incentives for alternative transportation methods. The Legislature further intends that the State Board of Education report its recommendations to the Education Interim Committee and the Public Education Appropriations Subcommittee by October 31, 2015.

HB0002: Item 2

The Legislature intends that the State Board of Education and State Board of Regents provide joint recommendations on how to ensure that each concurrent enrollment course is taught by a qualified instructor, that credits earned by students count towards major and minor degree requirements at state colleges and universities, and that students are advised on the transferability of credits to private and out of state institutions. The Legislature also intends that these recommendations be reported to the Education Interim Committee and the Public Education Appropriations Committee by October 31, 2015.

The Social Security and Retirement program became the primary vehicle for delivering budget reductions in FY 2009 and FY 2010 to school districts and charter schools. Because funding is distributed on a WPU basis, reductions to school districts and charter schools is equitable based on their total number of WPUs. The elimination of state funding for this did not remove the obligation of school districts and charter schools to pay retirement and social security costs of their employees, but required them to reallocate other funds internally to pay for these obligations.

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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.