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First Substitute H.B. 235
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:
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
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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