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7 LONG TITLE
8 General Description:
9 This bill requires monthly and year-end reporting of expenditures made by a school
10 district or charter school.
11 Highlighted Provisions:
12 This bill:
13 . requires a school district or charter school to:
14 . make monthly and year-end reports of expenditures made by the school district
15 or charter school; and
16 . publish the reports on the Internet.
17 Monies Appropriated in this Bill:
19 Other Special Clauses:
21 Utah Code Sections Affected:
23 53A-3-404.5, Utah Code Annotated 1953
25 Be it enacted by the Legislature of the state of Utah:
26 Section 1. Section 53A-3-404.5 is enacted to read:
27 53A-3-404.5. Monthly and year-end reporting of expenditures.
28 (1) (a) Beginning July 1, 2008, a school district or charter school shall make a monthly
29 report of expenditures made by the school district or charter school.
30 (b) The report shall include expenditures made by:
31 (i) the school district or charter school;
32 (ii) a school, campus, department, agency, or other subdivision of the school district or
33 charter school; or
34 (iii) a team or club sponsored by the school district or charter school.
35 (2) A school district or charter school shall report:
36 (a) for each expenditure:
37 (i) the payer;
38 (ii) the payee;
39 (iii) the payment date;
40 (iv) a description of the goods or service purchased; and
41 (v) the amount; and
42 (b) gross salary or wages of an employee before deductions for state or local taxes,
43 Social Security, medicare, or other deductions.
44 (3) A school district or charter school shall publish the monthly report in PDF and
45 XML formats on the school district's, charter school's, or Utah State Office of Education's
46 Internet website or other government financial website.
47 (4) (a) For fiscal year 2008-09 and each fiscal year thereafter, a school district or
48 charter school shall make a year-end report summarizing by payee expenditures made in the
49 fiscal year.
50 (b) The year-end report shall include:
51 (i) the expenditures included in monthly reports as specified in Subsection (1); and
52 (ii) the following information:
53 (A) the payor;
54 (B) the payee; and
55 (C) the amount paid to the payee in the fiscal year.
56 (c) A school district or charter school shall publish the year-end report in PDF and
57 XML formats on the school district's, charter school's, or Utah State Office of Education's
58 Internet website or other government financial website.
59 (5) The requirements of this section do not apply to a charter school with an annual
60 budget of less than $1,000,000.
Legislative Review Note
as of 1-2-08 2:07 PM