H.B. 235 Enrolled

PUBLICATION OF SCHOOL DISTRICT EXPENSES
2001 GENERAL SESSION
STATE OF UTAH
Sponsor: Paul Ray
This act modifies provisions relating to the State System of Public Education by requiring
the State Board of Education to publish on the Internet each Utah school district's annual
financial report and the annual report on teachers' salaries within each district.
This act affects sections of Utah Code Annotated 1953 as follows:
AMENDS:
53A-3-404, as last amended by Chapter 264, Laws of Utah 1990
53A-3-416, as enacted by Chapter 249, Laws of Utah 1988
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 53A-3-404 is amended to read:
53A-3-404. Annual financial report -- Audit report.
(1) The annual financial report of each school district, containing items required by law
or by the State Board of Education and attested to by independent auditors, shall be prepared as
required by Section 51-2-1 .
(2) The auditors employed under Section 51-2-1 shall complete their field work in
sufficient time to allow them to verify necessary audit adjustments included in the annual financial
report to the state superintendent.
(3) (a) (i) The district shall forward the annual financial report to the state superintendent
not later than October 1.
(ii) The report shall include information to enable the state superintendent to complete the
statement required under Subsection 53A-1-301 (2)(d)(v).
(b) (i) The State Board of Education shall publish electronically a copy of the report on
the Internet not later than December 15.
(ii) The report may be combined with the report required to be published under Subsection
53A-3-416 (3)(b).
(4) The completed audit report shall be delivered to the school district board of education

and the state superintendent of public instruction not later than November 30 of each year.
Section 2. Section 53A-3-416 is amended to read:
53A-3-416. Annual report on teachers' salaries.
(1) Each local school board shall prepare an annual report on teachers' salaries within the
district.
(2) The salary information shall include benefits and career ladder monies.
(3) (a) The board shall file a copy of the report with the State Board of Education by October
1.
(b) The State board of Education shall publish electronically a copy of the report on the
Internet not later than December 15.
(4) The State Board of Education shall prepare a summary of each district's salary report and
present the summary to the Legislature prior to its annual general session.

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