FY 2016 Appropriation

The Public Education Appropriations Subcommittee provides Legislative oversight and makes recommendations on budget matters concerning Utah's public schools. The public school system includes students enrolled in pre-kindergarten, kindergarten, general education (grades 1-12), special education, career and technical education, and charter schools. The system also includes statewide administration and support entities including the State Board of Education, the State Office of Education, and the Utah Schools for the Deaf and the Blind.

The appropriations subcommittee reviews all areas of the public education budget appropriated each year by the Legislature. Committee members also review system-wide budget matters, including 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 throughout Utah.

Funding History
Appropriation Overview

During the 2015 General Session, the Legislature appropriated for Fiscal Year 2016, $4,378,538,100 from all sources for Public Education. This is a 7.4 percent increase from Fiscal Year 2015 revised estimated amounts from all sources. The total includes $2,959,323,200 from the General/Education Funds, an increase of 6.7 percent from revised Fiscal Year 2015 estimates.

Appropriation Adjustments

In addition to statewide compensation and internal service fund cost increases, the following appropriation adjustments were made during the 2015 General Session:

DescriptionOngoingOne-Time Additional ACT Funding$0$470,000
OngoingOne-TimeFinancing Source
$0$470,000Education Fund, One-time
No Description
American Indian-alaskan Native Education Amendments$0$37,000
OngoingOne-TimeFinancing Source
$0$37,000Education Fund, One-time
Enactment of this legislation likely will not materially impact state revenue. Enactment of this bill could increase costs to the State Board of Education by $37,000 one-time in FY 2015 from the Education Fund for Liaison Committee member per diem, staff time and contracted research.
Beverley Taylor Sorenson Elementary Arts$2,000,000$2,500,000
OngoingOne-TimeFinancing Source
$2,000,000$0Education Fund
$0$2,500,000Education Fund, One-time
Funding will increase the reach of the program into additional elementary schools. Preliminary estimates indicate that the additional funding will allow approximately 173 additional elementary schools to participate and serve an additional 140,000 students. This will allow approximately 70 percent of elementary schools to participate in the program.
Carson Smith Scholarship Amendments$0$115,000
OngoingOne-TimeFinancing Source
$0$115,000General Fund, One-time
No Description
Carson Smith Special Needs Scholarship$0$635,000
OngoingOne-TimeFinancing Source
$0$635,000General Fund, One-time
(Bramble)
Charter School Board Attorney$150,000$0
OngoingOne-TimeFinancing Source
$150,000$0Education Fund
No Description
Charter School Finance Amendments ($2,800,000)$0
OngoingOne-TimeFinancing Source
($2,800,000)$0Education Fund
Enactment of this legislation likely will not materially impact state revenue. Enactment of this bill may reduce the state cost for the Charter School Local Replacement Program by $2.8 million ongoing from the Education Fund. The collective contribution of local school districts to the cost of the program may increase from approximately $14.9 million to $17.7 million in FY 2016.
Charter School Professional Development Grants$200,000$0
OngoingOne-TimeFinancing Source
$200,000$0Education Fund
No Description
Civics Education - State Capitol Field Trips$0$150,000
OngoingOne-TimeFinancing Source
$0$150,000Education Fund, One-time
Provide grants to schools to bring students to tour the capitol building.
Civility Advancement and Bullying Prevention$0$75,000
OngoingOne-TimeFinancing Source
$0$75,000Education Fund, One-time
(L. Christensen)
Digital Teaching and Learning Program$0$1,000,000
OngoingOne-TimeFinancing Source
$0$1,000,000Education Fund, One-time
Enactment of this legislation likely will not materially impact state revenue. Enactment of this bill appropriates $907,500 one-time from the Education Fund to the Utah Education and Telehealth Network in FY 2015 to begin implementation of the Digital Teaching and Learning Program. The bill also appropriates $50,000,000 one-time and $25,000,000 ongoing from the Education Fund beginning in FY 2016. Of this amount, $50,000,000 one-time and $16,350,000 ongoing is appropriated to the State Board of Education to provide grants to LEAs, hire a private evaluator, and oversee the program as outlined in the bill. The remaining $8,650,000 ongoing is appropriated to the Utah Education and Telehealth Network to provide for infrastructure and technology support, contract with an education consultant, and to administer the program as outlined in the bill.
Dual Immersion Growth$600,000$0
OngoingOne-TimeFinancing Source
$600,000$0Education Fund
Additional funding will provide for the continuation of dual immersion programs into secondary schools based on language instruction from K-6 schools. Also, funding will allow for an expansion of 22 additional elementary schools to participate in the program.
Early Intervention K-3 Literacy$0$3,000,000
OngoingOne-TimeFinancing Source
$0$3,000,000Education Fund, One-time
(Urquhart)
Enrollment Growth$57,097,500$3,430,000
OngoingOne-TimeFinancing Source
$48,634,900$0Education Fund
$0$3,430,000Education Fund, One-time
$8,462,600$0Local Revenue
Total enrollment in the public education system is projected to increase by 7,951 students in FY 2016, with a total enrollment of 630,104. Additional students in the system increases the cost to certain programs as designated by statute or legislative precedent. Adjustments are made in the following programs based on consensus enrollment and WPU estimates: Basic School Program: $24,284,600 Funds an additional 8,380 WPUs in FY 2016. Related to Basic School Program: $10,698,800 Provides a 1.3% increase to the following programs: Pupil Transportation, Enhancement for At-Risk Students, Youth-in-Custody, Adult Education, Enhancement for Accelerated Students, and Concurrent Enrollment. Provides an increase of $4,459,600 to the Local Replacement and $83,200 to the Administrative Cost programs for charter schools. Finally, increases th eamount for the Educator Salary Adjustment by $3,429,500 to account for additional teachers hired by LEAs in fall 2014. Voted & Board Local Levy: $23,023,600 Adjusts funding levels to provide the state guarante rate for all qualifying WPUs. Increases the state guarantee rate as provided in statute from $27.92 per WPU to $30.11 per WPU. The total local property tax revenue contribution to the cost of the Basic School Program is expected to increase by $8,462,600 in FY 2016. This amount works as an off-set to the total increased cost of the Basic School Program above.
Enrollment Growth - Charter School Pupil Accounting Extension$5,771,700$0
OngoingOne-TimeFinancing Source
$5,771,700$0Education Fund
The Governor recommends continuing to determine charter school WPUs by using the higher of Prior-Year Plus Growth or Fall Enrollment methodology for one year. The statute that allows the "higher of" option expires at the end of FY 2015. This will increase the number of WPUs in the Basic School Program by 1,942.
Fine Arts Outreach - Continue RFP Funding$0$250,000
OngoingOne-TimeFinancing Source
$0$250,000Education Fund, One-time
Continue one-time funding appropriated in FY 2015 to allow smaller, more regional, arts providers to participate in program funding and deliver programs in the public schools.
Fine Arts Outreach - POPS Provider Increase $100,000$500,000
OngoingOne-TimeFinancing Source
$100,000$0Education Fund
$0$500,000Education Fund, One-time
Provide funding for current POPS providers to deliver educational programs to an increased student population. Organizations match state funding for education programs with private dollars.
Flexible Allocation$2,800,000 ($2,800,000)
OngoingOne-TimeFinancing Source
$2,800,000$0Education Fund
$0 ($2,800,000)Education Fund, One-time
Savings from the enactment of HB0119. Appropriated ongoing, but backed-out one-time in FY 2016.
Increased Interest & Dividends Revenue$2,149,300$0
OngoingOne-TimeFinancing Source
$2,149,300$0Interest and Dividends Account
Additional revenue in the Interest & Dividends Account that will be distributed to public schools.
Interventions for Reading Difficulties Pilot Program$0$375,000
OngoingOne-TimeFinancing Source
$0$375,000Education Fund, One-time
Enactment of this legislation likely will not materially impact state revenue. Enactment of this bill appropriates $750,000 one-time from the Education Fund to the State Board of Education to implement the Interventions for Reading Difficulties Pilot Program outlined in the bill.
IT Academy$0$510,000
OngoingOne-TimeFinancing Source
$0$510,000Education Fund, One-time
(Stephenson)
K-12 Digital Literacy$0$5,000,000
OngoingOne-TimeFinancing Source
$0$5,000,000Education Fund, One-time
Funding to improve instruction in digital/computer literacy, including, professional development for teachers, introducation of keyboarding in elementary schools, introducation of coding to elementary students, increase computer lab time, and re-align digital literacy courses.
Local Revenue used in MSP Formulas$12,456,100$0
OngoingOne-TimeFinancing Source
$12,456,100$0Local Revenue
Estimated additional property tax revenue generated by local school districts in FY 2016 and factors into state funding formulas for the Voted & Board Local Levy Program. The state does not collect this revenue, however the allocation of state funding is dependent on the amount of revenue each school district generates per WPU.
Matching Fund for School Nurses$120,000$0
OngoingOne-TimeFinancing Source
$120,000$0Education Fund
Provide matching grants to schools to hire school nurses. Schools must provide a match of 50 percent of the grant amount to receive funding.
Math Competency Initiative$0$100,000
OngoingOne-TimeFinancing Source
$0$100,000Education Fund, One-time
Enactment of this legislation likely will not materially impact state revenue. Enactment of this bill may cost the State Board of Education $100,000 one-time from the Education Fund in the current fiscal year to implement changes to IT data systems in order to report, verify, and maintain student mathematics competencies as outlined in the bill. Further, enactment of this bill may cost $1,725,000 ongoing from the Education Fund to the Minimum School Program to provide expanded concurrent enrollment options and $200,000 ongoing beginning in FY 2017 from the Education Fund to administrative costs at the State Board of Regents.
Modular Classrooms - Orem$0$347,000
OngoingOne-TimeFinancing Source
$0$347,000Education Fund, One-time
Enrollment growth necessitates expansion to more classrooms in the Orem area. Students there are experiencing overcrowding in existing structures. The modular classrooms will ensure adequate space to promote the essential learning environments for a USDB student. Additionally, this builds the capacity of USDB to provide Free and Appropriate Public Education (FAPE) as mandated by the federal law, IDEA, to special education students in the State. 60 x 69 = 4,140 sq ft. Consists of: 6 classrooms, 2 storage rooms, 2 restrooms (1 men/1 women), 1 utility room or staff restroom, 1 kitchenette/break room, and 2 offices.
MSP Nonlapsing - Estimated Available Balance$0$8,000,000
OngoingOne-TimeFinancing Source
$0$40,835,500Beginning Nonlapsing
$0 ($32,835,500)Closing Nonlapsing
No Description
Online Education Survey Program Amendments$0$80,000
OngoingOne-TimeFinancing Source
$0$80,000Education Fund, One-time
Enactment of this legislation likely will not materially impact state revenue. This bill appropriates $80,000 one-time from the Education Fund in FY 2016 to the State Office of Education to continue implementation of the pilot online school survey program.
Payroll Services Amendments ($15,000)$0
OngoingOne-TimeFinancing Source
($15,000)$0Education Fund
Enactment of this legislation will reduce dedicated credit revenue for the Department of Human Resource Management internal service fund by $17,500 in FY 2016 due to a reduction of in the number of FTE utilizing payroll services. Enactment of this legislation may reduce payroll costs for the Utah School of the Deaf and the Blind by $15,000 ongoing from the Education Fund beginning in FY 2016. The reduction in utilization of the Department of Human Resource Management payroll services may cause rates to increase by $1.34 per FTE beginning in FY 2017 thus increasing ongoing costs to state agencies by a total of $9,700 from the General Fund, $600 from the Education Fund, $600 from restricted funds and accounts, $3,700 from federal funds, $1,400 from dedicated credits, and $1,500 from other funding sources.
Peer Assistance Review$400,000$0
OngoingOne-TimeFinancing Source
$400,000$0Education Fund
(Moss)
Property Tax Equalization Amendments$150,000,000$0
OngoingOne-TimeFinancing Source
$0$0Education Fund
$75,000,000$0EFR - Minimum Basic Growth Account
$75,000,000$0Local Revenue
Enactment of this legislation could increase budgeted local revenue to the Minimum School Program by $75,000,000 annually. Growth in local revenue decreases Education Fund amounts used to equalize the Basic School Program. This bill transfers the Education Fund savings into a newly created Minimum Basic Growth Account. Enactment of this legislation could increase the local property tax component of the Basic School Program by $75,000,000 annually. The result is a decrease in Education Fund expenditures used to equalize the Basic School Program equal to $75,000,000 annually. The Education Fund expenditure decrease is transferred to a newly created Minimum Basic Growth Account, which is then expended using the Voted and Board Levy, Capital Foundation and Enrollment Growth formulas.
ProStart Culinary Program$50,000$0
OngoingOne-TimeFinancing Source
$50,000$0Education Fund
(Osmond)
ProStart Teen Chef Masters$0$250,000
OngoingOne-TimeFinancing Source
$0$250,000Education Fund, One-time
(Osmond)
Risk Mitigation (Staffing & Systems)$400,000$295,300
OngoingOne-TimeFinancing Source
$400,000$0Education Fund
$0$295,300Education Fund, One-time
As a result of a Risk Assessment performed by USOE Internal Audit, a Risk Mitigation Plan was developed which includes requests for funding for the following positions (FTEs): 2.0 - internal audit 3.0 - IT programmers 1.8 - staff to support growth in LEAs 1.0 - data security officer
School Library Books and Electronic Resources$300,000$750,000
OngoingOne-TimeFinancing Source
$300,000$0Education Fund
$0$750,000Education Fund, One-time
Provide grants to public schools to purchase books and electronic resources (books, periodicals, journals, etc.) for school library/media centers.
School Turnaround and Leadership Development Act$7,000,000$1,000,000
OngoingOne-TimeFinancing Source
$7,000,000$0Education Fund
$0$1,000,000Education Fund, One-time
Enactment of this legislation likely will not materially impact state revenue. Enactment of this bill appropriates $10,000,000 ongoing from the Education Fund to the State Board of Education to provide grants to low performing schools as outlined in the bill.
Science Outreach - iSEE Provider Expansion$850,000$0
OngoingOne-TimeFinancing Source
$850,000$0Education Fund
Move two current RFP providers (Thanksgiving Point and HawkWatch International) into the iSEE provider program. These two organizations have been participating in the RFP program for several years. The RFP program provides one-year grants to organizations to build a statewide science outreach program, with the eventual goal to becoming an iSEE provider and deliver services statewide. iSEE providers also receive grants, but the grants are three-year continuing grants that provide more stability in program funding.
Science Outreach - iSEE Provider Increase$940,000$0
OngoingOne-TimeFinancing Source
$940,000$0Education Fund
Provide additional funding for current iSEE providers to meet increased demand for STEM related services. Participating organizations must match state funding with private dollars.
Special Ed Intensive Services$1,001,800$2,000,000
OngoingOne-TimeFinancing Source
$1,001,800$0Education Fund
$0$2,000,000Education Fund, One-time
Provides additional funding to reimburse LEAs for students that cost more than 3 times the state average. LEAs must apply to the USOE for funding and demonstrate that they have expended sufficient funding to receive a reimbursement. LEAs can receive additional reimbursement for costs over $20,000 a year for a student. Currently, the state has approximately $1,225,000 to fund reimbursements, with $1,000,000 coming from Federal IDEA and the remaining from state the state appropriation for Special Education State Programs. With this funding, LEAs are reimbursed for 12 percent of their costs in excess of the base threshold. Estimates indicate that to reimburse for all costs over the threshold would cost approximately $28 million. An additional $10 million will reimburse approximately 40 percent of costs.
Sports Hall of Fame$0$50,000
OngoingOne-TimeFinancing Source
$0$50,000Education Fund, One-time
Scholarships to recognize and honor high school athletes. Raises money for high school athelete scholarships. Sen. Hillyard requested $100,000
Staffing for Growth USDB$300,000$0
OngoingOne-TimeFinancing Source
$300,000$0Education Fund
This funding would be to address growth at USDB, the following positions would be filled: 1.0 - TVI (visually impaired) 1.0 - LSL preschool teacher (listening and spoken language) 1.0 - vocational rehabiliation teacher 1.0 - ASL/English preschol teacher and PIP advisor (American sign language) 1.0 - O&M specialist 0.5 - maintenance worker 0.5 - psychology intern 0.5 - physical therapy assistant
Statewide Online Education Program$0$250,000
OngoingOne-TimeFinancing Source
$0$250,000Education Fund, One-time
(Stephenson)
Strengthening College and Career Readiness$0$400,000
OngoingOne-TimeFinancing Source
$0$400,000Education Fund, One-time
Enactment of this legislation likely will not materially impact state revenue. This bill appropriates $440,000 one-time from the Education Fund in FY 2016 to the State Board of Education. Over the course of three years as outlined in the bill, the State Board of Education may award grants to local education agencies for payment of course fees for their counselors to aid in students' college and career readiness.
Student Leadership Skills Grant$0$250,000
OngoingOne-TimeFinancing Source
$0$250,000Education Fund, One-time
(Osmond)
Student Privacy Act$180,000$5,000
OngoingOne-TimeFinancing Source
$180,000$0Education Fund
$0$5,000Education Fund, One-time
Enactment of this legislation likely will not materially impact state revenue. Enactment of this bill may cost the Utah State Office of Education $758,000 ongoing beginning in FY 2016 and $275,100 one-time in FY 2016 from the Education Fund for expunging data, training, training materials, support staff, equipment, and third party audits.
Suicide Prevention Amendments$50,000$150,000
OngoingOne-TimeFinancing Source
$50,000$0Education Fund
$0$150,000Education Fund, One-time
No Description
Teacher Salary Supplement Program$1,500,000$1,650,000
OngoingOne-TimeFinancing Source
$1,500,000$0Education Fund
$0$1,650,000Education Fund, One-time
Based on current applications, the program does not have sufficient funding to provide the full salary supplment to all qualifying math and science teachers in the current year. The program has a total of $5.42 available with $6.44 million requested. Based on USOE growth estimates, an additional $1.5 million ongoing may be needed to fund requests in FY 2016.
Teacher Salary Supplement Program Amendments$53,600$0
OngoingOne-TimeFinancing Source
$53,600$0Education Fund
Enactment of this bill would transfer $13,352,000 in FY 2016 and $18,185,000 in FY 2017 from the Education Fund to the Teacher Salary Supplement Restricted Account. That amount could grow to $42,351,000 in FY 2021. Enactment of this bill could cost $13.4 million in FY 2016 and $18.2 million in FY 2017, growing to $42.4 million in 2021, from the Teacher Salary Supplement Restricted Account for changes in the amount of the salary supplement for eligible teachers and expanded definition of an eligible teacher. The bill would transfer like amounts from the Education Fund to the Teacher Salary Supplement Restricted Account.
Teacher Steps/Lanes USDB$131,000$0
OngoingOne-TimeFinancing Source
$131,000$0Education Fund
USDB: Annual salary adjustments for educators. The amount includes a .4334 increase of the overall steps and lanes salary table.
Teacher Supplies and Materials$0$6,000,000
OngoingOne-TimeFinancing Source
$0$6,000,000Education Fund, One-time
Provides funding to reimburse teachers for out of pocket expenditures on classroom supplies. The program has been funded for decades from one-time sources. The subcommittee recommends that ongoing funds be appropriated to support the program. Teachers receive a varying amount of funding based on grades taught and longevity. New educators teaching in lower grades receive more than veteran educators teaching in the higher grades. The subcommittee passed intent language directing the State Board of Education on how to distribute funding. This is the same language that has been included with the appropriation for several years.
UPSTART Pre-Kindergarten Program$0$1,000,000
OngoingOne-TimeFinancing Source
$0$1,000,000Education Fund, One-time
(Adams)
USDB Salt Lake Campus Building$45,000 ($45,000)
OngoingOne-TimeFinancing Source
$45,000$0Education Fund
$0 ($45,000)Education Fund, One-time
The new Salt Lake Center is tasked to be an early intervention center focused on the four types of education and community support provided by USDB: blind/visually impaired, deaf/hard of hearing, deaf-blind, and parent infant programs. The project will be constructed on land USDB already owns at 1655 E 3300 S and will allow USDB to provide services to students located in the Salt Lake region, with enough space for anticipated growth. The facility will also resolve current space inadequacies and eliminate the requirement for excessive and frequent relocation of classrooms in the Salt Lake area (10 student classrooms). The building will be equipped with sensory accomodations, lighting, and acoustical considerations. The building will be approximately 48,500 square feet. Prioritized #3 by the IGG subcommittee and #6 by the Building Board. Estimated O&M is $45,000.
USIMAC (Braille Publishing)$240,000$0
OngoingOne-TimeFinancing Source
$240,000$0Education Fund
USIMAC (Utah State Instructional Materials Access Center) is requesting these positions to ensure that the center provides materials for all students with print disabilities who are qualified under the Chafee Amendment or otherwise eligible through an IEP. This request is for four FTEs: 2.0 - instructional media specialist I (not certified) 2.0 - instructional media specialist II (certified)
USIMAC Braille Embossers (with 7788)$0$350,000
OngoingOne-TimeFinancing Source
$0$350,000Education Fund, One-time
Funding request is for three braille embossers. Current machines have reached their life cycle limits.
USOE Indirect Cost Pool Transfers$1,910,700$2,011,200
OngoingOne-TimeFinancing Source
$1,910,700$2,011,200Transfers - Indirect Costs
No Description
Utah Education Amendments$0$150,000
OngoingOne-TimeFinancing Source
$0$150,000Education Fund, One-time
Enactment of this legislation likely will not materially impact state revenue. Enactment of this bill may cost the Utah State Office of Education $150,000 one-time in FY 2015 from the Education Fund to hire an education specialist to prepare a report that summarizes policies and programs in the state's public education system for a minimum of 15 years. This education specialist will also develop a 10-year plan for the state's public education system.
WPU Value Increase (4%)$104,022,800$0
OngoingOne-TimeFinancing Source
$104,022,800$0Education Fund
It costs approximately $26 million for each 1 percent increase or decrease in the WPU Value. Programs impacted include: The Basic School Program (all WPUs), Pupil Transportation, Concurrent Enrollment, Enhancement for At-Risk Students, Youth-in-Custody, Enhancement for Accelerated Students in the Related to Basic School Program.

Statute

Legal authority for Utah's public education system is found in the State constitution and statutes. The following bullets provide an overview of these relevant sections. Each subsequent section of this compendium provides more specific statutory references that directly relate to the 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.

The public education budget is divided into three principal areas. First, the Minimum School Program which provides general operating revenues to all school districts and charter schools in the state. Second, the School Building Program provides state financial support to school districts to assist in school building construction and renovation. And finally, the Education Agencies section provides statewide administration and support of the public schools.

The Education Agencies section includes the budgets for the Utah State Board of Education (USBE), the Utah State Office of Education (USOE) and the Utah Schools for the Deaf and the Blind (USDB). The USOE budget contains eight 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 Executive Appropriations Committee and the full 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.

The Public Education budget is appropriated to the State Board of Education for allocation to school districts and charter schools, as well as statewide support and administrative functions. Receiving approximately $4 billion in appropriations, the State Board of Education is the largest single recipient of funding in the state budget. The public education system is also the largest recipient of state fund, namely, General and Education Fund appropriations, receiving nearly 50% of the total $5.8 billion appropriated in FY 2015.

Appropriations from the State's Education Fund represent the largest component of the public education budget. Other major sources include: local property tax revenue, federal funds, revenue from the state liquor tax, interest and dividends earned off the investment of the Permanent State School Fund, and dedicated credits.

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.

The Minimum School Program is the largest recipient of funding in the public education budget at over 90 percent. This funding is directly allocated by the State Board of Education to school districts and charter schools. The remaining funding is allocated to the School Building Program and the statewide administrative and support functions, namely, the Utah State Office of Education and the Utah Schools for the Deaf and the Blind.

The Legislature will regularly transfer funding from nonlapsing balances in the public education budget back to the Education Fund. These transfers can be found on the "Transfers" line in the subsequent budget tables found throughout the budget. Most of the nonlapsing balances accrue in the categorical programs in the Minimum School Program as a result of over-estimating the number of students enrolling in the system or under-estimating the amount of local property tax revenue contributing to program costs. This "excess" state revenue is transferred back to the Education Fund in order to reappropriate the funding to support budget priorities.

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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.