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First Substitute H.B. 235

Representative Paul Ray proposes to substitute the following bill:


             1     
PUBLICATION OF SCHOOL DISTRICT

             2     
EXPENSES

             3     
2001 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Sponsor: Paul Ray

             6      This act modifies provisions relating to the State System of Public Education by requiring
             7      the State Board of Education to publish on the Internet each Utah school district's annual
             8      financial report and the annual report on teachers' salaries within each district.
             9      This act affects sections of Utah Code Annotated 1953 as follows:
             10      AMENDS:
             11          53A-3-404, as last amended by Chapter 264, Laws of Utah 1990
             12          53A-3-416, as enacted by Chapter 249, Laws of Utah 1988
             13      Be it enacted by the Legislature of the state of Utah:
             14          Section 1. Section 53A-3-404 is amended to read:
             15           53A-3-404. Annual financial report -- Audit report.
             16          (1) The annual financial report of each school district, containing items required by law
             17      or by the State Board of Education and attested to by independent auditors, shall be prepared as
             18      required by Section 51-2-1 .
             19          (2) The auditors employed under Section 51-2-1 shall complete their field work in
             20      sufficient time to allow them to verify necessary audit adjustments included in the annual financial
             21      report to the state superintendent.
             22          (3) (a) (i) The district shall forward the annual financial report to the state superintendent
             23      not later than October 1.
             24          (ii) The report shall include information to enable the state superintendent to complete the
             25      statement required under Subsection 53A-1-301 (2)(d)(v).


             26          (b) (i) The State Board of Education shall publish electronically a copy of the report on
             27      the Internet not later than October 1.
             28          (ii) The report may be combined with the report required to be published under Subsection
             29      53A-3-416 (3)(b).
             30          (4) The completed audit report shall be delivered to the school district board of education
             31      and the state superintendent of public instruction not later than November 30 of each year.
             32          Section 2. Section 53A-3-416 is amended to read:
             33           53A-3-416. Annual report on teachers' salaries.
             34          (1) Each local school board shall prepare an annual report on teachers' salaries within the
             35      district.
             36          (2) The salary information shall include benefits and career ladder monies.
             37          (3) (a) The board shall file a copy of the report with the State Board of Education by
             38      October 1.
             39          (b) The State board of Education shall publish electronically a copy of the report on the
             40      Internet not later than October 1.
             41          (4) The State Board of Education shall prepare a summary of each district's salary report
             42      and present the summary to the Legislature prior to its annual general session.


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