1     
EDUCATION AUDIT AND MONITORING AMENDMENTS

2     
2020 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: V. Lowry Snow

5     
Senate Sponsor: ____________

6     

7     LONG TITLE
8     General Description:
9          This bill amends provisions related to auditing and monitoring a public school's use of
10     state and federal funds.
11     Highlighted Provisions:
12          This bill:
13          ▸     defines terms;
14          ▸     specifies the standards the State Board of Education (state board) shall use when
15     monitoring a state-funded program;
16          ▸     provides procedures for the state board to recover state or federal funds that are
17     misused by a charter school; and
18          ▸     requires a charter school or education service provider to submit certain financial
19     reports when a charter school enters a new contract with an education service
20     provider.
21     Money Appropriated in this Bill:
22          None
23     Other Special Clauses:
24          None
25     Utah Code Sections Affected:
26     AMENDS:
27          53E-3-401, as last amended by Laws of Utah 2019, Chapter 186

28          53G-5-406, as last amended by Laws of Utah 2019, Chapter 293
29     ENACTS:
30          53G-5-414, Utah Code Annotated 1953
31     

32     Be it enacted by the Legislature of the state of Utah:
33          Section 1. Section 53E-3-401 is amended to read:
34          53E-3-401. Powers of the state board -- Adoption of rules -- Enforcement --
35     Attorney.
36          (1) As used in this section:
37          (a) "Education entity" means:
38           (i) an entity that receives a distribution of state funds through a grant program managed
39     by the state board under this public education code;
40           (ii) an entity that enters into a contract with the state board to provide an educational
41     good or service;
42           (iii) a school district; or
43           (iv) a charter school.
44          (b) "Educational good or service" means a good or service that is required or regulated
45     under:
46          (i) this public education code; or
47          (ii) a rule authorized under this public education code.
48          (2) (a) The state board has general control and supervision of the state's public
49     education system.
50          (b) "General control and supervision" as used in Utah Constitution, Article X, Section
51     3, means directed to the whole system.
52          (3) The state board may not govern, manage, or operate school districts, institutions,
53     and programs, unless granted that authority by statute.
54          (4) (a) The state board may make rules to execute the state board's duties and
55     responsibilities under the Utah Constitution and state law.
56          (b) The state board may delegate the state board's statutory duties and responsibilities
57     to state board employees.
58          (5) (a) The state board may sell any interest it holds in real property upon a finding by

59     the state board that the property interest is surplus.
60          (b) The state board may use the money it receives from a sale under Subsection (5)(a)
61     for capital improvements, equipment, or materials, but not for personnel or ongoing costs.
62          (c) If the property interest under Subsection (5)(a) was held for the benefit of an agency
63     or institution administered by the state board, the money may only be used for purposes related
64     to the agency or institution.
65          (d) The state board shall advise the Legislature of any sale under Subsection (5)(a) and
66     related matters during the next following session of the Legislature.
67          (6) The state board shall develop policies and procedures related to federal educational
68     programs in accordance with Part 8, Implementing Federal or National Education Programs.
69          (7) On or before December 31, 2010, the state board shall review mandates or
70     requirements provided for in state board rule to determine whether certain mandates or
71     requirements could be waived to remove funding pressures on public schools on a temporary
72     basis.
73          (8) (a) If an education entity violates this public education code or rules authorized
74     under this public education code, the state board may, in accordance with the rules described in
75     Subsection (8)(c):
76          (i) require the education entity to enter into a corrective action agreement with the state
77     board;
78          (ii) temporarily or permanently withhold state funds from the education entity;
79          (iii) require the education entity to pay a penalty; or
80          (iv) require the education entity to reimburse specified state funds to the state board.
81          (b) Except for temporarily withheld funds, if the state board collects state funds under
82     Subsection (8)(a), the state board shall pay the funds into the Uniform School Fund.
83          (c) The state board shall make rules:
84          (i) that require notice and an opportunity to be heard for an education entity affected by
85     a state board action described in Subsection (8)(a); and
86          (ii) to administer this Subsection (8).
87          (d) (i) An individual may bring a violation of statute or state board rule to the attention
88     of the state board in accordance with a process described in rule adopted by the state board.
89          (ii) If the state board identifies a violation of statute or state board rule as a result of the

90     process described in Subsection (8)(d)(i), the state board may take action in accordance with
91     this section.
92          (e) The state board shall report criminal conduct of an education entity to the district
93     attorney of the county where the education entity is located.
94          (9) The state board may audit the use of state funds by an education entity that receives
95     those state funds as a distribution from the state board.
96          (10) The state board may require by rule that if an LEA contracts with a third party
97     contractor for an educational good or service, the LEA shall require in the contract that the
98     third party contractor shall provide, upon request of the LEA, information necessary for the
99     LEA to verify that the educational good or service complies with:
100          (a) this public education code; and
101          (b) state board rule authorized under this public education code.
102          (11) (a) The state board may appoint an attorney to provide legal advice to the state
103     board and coordinate legal affairs for the state board and the state board's employees.
104          (b) An attorney described in Subsection (11)(a) shall cooperate with the Office of the
105     Attorney General.
106          (c) An attorney described in Subsection (11)(a) may not:
107          (i) conduct litigation;
108          (ii) settle claims covered by the Risk Management Fund created in Section 63A-4-201;
109     or
110          (iii) issue formal legal opinions.
111          (12) The state board shall ensure that any training or certification that an employee of
112     the public education system is required to complete under this title or by rule complies with
113     Title 63G, Chapter 22, State Training and Certification Requirements.
114          (13) Unless otherwise provided in this public education code or state board rule, the
115     state board shall use federal monitoring standards when monitoring state-funded programs and
116     the expenditure of state funds.
117          Section 2. Section 53G-5-406 is amended to read:
118          53G-5-406. Accountability -- Rules.
119          (1) The state board shall, after consultation with chartering entities, make rules in
120     accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, that:

121          [(1)] (a) require a charter school to develop an accountability plan, approved by its
122     charter school authorizer, during its first year of operation;
123          [(2)] (b) require an authorizer to:
124          [(a)] (i) visit a charter school at least once during:
125          [(i)] (A) its first year of operation; and
126          [(ii)] (B) the review period described under Subsection [(3)] (1)(c); and
127          [(b)] (ii) provide written reports to its charter schools after the visits; and
128          [(3)] (c) establish a review process that is required of a charter school once every five
129     years by [its] the charter school's authorizer.
130          (2) An authorizer has a fiduciary responsibility for a charter school the authorizer
131     authorizes.
132          (3) (a) An authorizer shall ensure that a charter school uses funds appropriated by the
133     Legislature or the federal government for the purpose intended by the Legislature or the federal
134     government.
135          (b) If an internal audit, audit by the state board, or audit by an external auditor finds
136     that a charter school has misused an appropriation described in Subsection (3)(a):
137          (i) the state board shall collect the misused funds owed to the state or federal
138     government described in Subsection (3)(b) from the charter school; or
139          (ii) notwithstanding Subsection 53G-5-303(3)(g)(iii), if the charter school does not
140     return misused funds under Subsection (3)(b)(i), the state board may collect the amount of the
141     misused funds described in Subsection (3)(b) from the authorizer.
142          (c) If the amount of misused funds owed to the state or federal government described
143     in Subsection (3)(b) exceeds the budget of the charter school or the authorizer:
144          (i) for misuse of federal funds, the state board may seek an appropriation from the
145     Legislature to pay the federal government; or
146          (ii) for misuse of state funds, the authorizer shall provide a verbal report, accompanied
147     by a written report, to the state board and the Public Education Appropriations Subcommittee,
148     that includes:
149          (A) the amount of misused funds not returned under Subsection (3)(c);
150          (B) corrective action the authorizer imposed, or plans to impose, on the charter school;
151     and

152          (C) preventive measures the authorizer will implement to avoid future misuse of state
153     funds.
154          Section 3. Section 53G-5-414 is enacted to read:
155          53G-5-414. Requirements for transition of education service providers.
156          (1) As used in this section, "education service provider" means the recipient of a
157     contract with an LEA to provide education-related services, including:
158          (a) instructional services;
159          (b) the duties performed in a school district by a business administrator as described in
160     Section 53G-4-303;
161          (c) information technology services; or
162          (d) data and statistics management services.
163          (2) (a) When a charter school that does not have a contract with an education service
164     provider enters into a contract with an education service provider, the charter school shall
165     submit a written report on the financial condition of the charter school to:
166          (i) the education service provider;
167          (ii) the charter school's authorizer; and
168          (iii) if requested by the state board, the state board.
169          (b) If a charter school does not renew or terminates a contract with an education service
170     provider, the education service provider shall submit a written report on the financial condition
171     of the charter school at the end or termination of the contract to:
172          (i) the charter school's governing board;
173          (ii) the charter school's authorizer;
174          (iii) if requested by the state board, the state board; and
175          (iv) the new education service provider, if the charter school enters into a contract with
176     a new education service provider.
177          (c) The report described in Subsections (2)(a) and (b) shall:
178          (i) identify risks related to the financial viability of the charter school; and
179          (ii) attest that funds managed by the charter school, or an education service provider
180     under a contract with the charter school, were used for intended and permitted purposes.
181          (3) An education service provider that enters into a contract with a charter school shall
182     submit to the charter school's authorizer and the state board a written attestation that the

183     education service provider received the report described in Subsection (2).
184          (4) The state board shall make rules in accordance with Title 63G, Chapter 3, Utah
185     Administrative Rulemaking Act, for:
186          (a) procedures for submitting the report described in Subsection (2);
187          (b) specific documentation to meet the requirements of the report described in
188     Subsection (2)(c);
189          (c) procedures for submitting the attestation described in Subsection (3); and
190          (d) the contents of the attestation described in Subsection (3).