2
3
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5
6
7 LONG TITLE
8 General Description:
9 This bill supplements or reduces appropriations otherwise provided for the support and
10 operation of public education for the fiscal year beginning July 1, 2021, and ending
11 June 30, 2022, and appropriates funds for the support and operation of public education
12 for the fiscal year beginning July 1, 2022, and ending June 30, 2023.
13 Highlighted Provisions:
14 This bill:
15 ▸ provides appropriations for the use and support of school districts, charter schools,
16 and state education agencies;
17 ▸ sets the value of the weighted pupil unit (WPU) initially at $3,908 for fiscal year
18 2022-2023;
19 ▸ adjusts the number of weighted pupil units to reflect anticipated student enrollment
20 in fall 2022;
21 ▸ appropriates funds to the Uniform School Fund Restricted - Public Education
22 Budget Stabilization Account;
23 ▸ makes an appropriation from the Uniform School Fund Restricted - Trust
24 Distribution Account to the School LAND Trust Program to support educational
25 programs in the public schools;
26 ▸ provides appropriations for other purposes as described; and
27 ▸ approves intent language.
28 Money Appropriated in this Bill:
29 This bill appropriates ($29,433,600) in operating and capital budgets for fiscal year
30 2022, including:
31 ▸ $3,630,500 from the Uniform School Fund; and
32 ▸ ($33,064,100) from various sources as detailed in this bill.
33 This bill appropriates ($1,000,000) in expendable funds and accounts for fiscal year
34 2022.
35 This bill appropriates $23,400,000 in restricted fund and account transfers for fiscal
36 year 2022.
37 This bill appropriates ($4,000) in fiduciary funds for fiscal year 2022.
38 This bill appropriates $6,328,636,000 in operating and capital budgets for fiscal year
39 2023, including:
40 ▸ $8,294,800 from the General Fund;
41 ▸ $3,750,150,500 from the Uniform School Fund;
42 ▸ $182,459,700 from the Education Fund; and
43 ▸ $2,387,731,000 from various sources as detailed in this bill.
44 This bill appropriates $3,327,000 in expendable funds and accounts for fiscal year
45 2023.
46 This bill appropriates $565,264,900 in restricted fund and account transfers for fiscal
47 year 2023, including:
48 ▸ $248,100,000 from the Uniform School Fund;
49 ▸ $315,414,900 from the Education Fund; and
50 ▸ $1,750,000 from various sources as detailed in this bill.
51 This bill appropriates $118,600 in fiduciary funds for fiscal year 2023.
52 Other Special Clauses:
53 This bill provides a special effective date.
54 Utah Code Sections Affected:
55 AMENDS:
56 53F-2-208, as last amended by Laws of Utah 2021, Chapters 319 and 382
57 53F-2-301.5, as last amended by Laws of Utah 2021, Chapter 6
58 53F-2-302.1, as enacted by Laws of Utah 2021, Chapter 6
59 Uncodified Material Affected:
60 ENACTS UNCODIFIED MATERIAL
61
62 Be it enacted by the Legislature of the state of Utah:
63 Section 1. Section 53F-2-208 is amended to read:
64 53F-2-208. Cost of adjustments for growth and inflation.
65 (1) In accordance with Subsection (2), the Legislature shall annually determine:
66 (a) the estimated state cost of adjusting for inflation in the next fiscal year, based on a
67 rolling five-year average ending in the current fiscal year, ongoing state tax fund appropriations
68 to the following programs:
69 (i) education for youth in custody, described in Section 53E-3-503;
70 (ii) the Basic Program, described in Title 53F, Chapter 2, Part 3, Basic Program
71 (Weighted Pupil Units);
72 (iii) the Adult Education Program, described in Section 53F-2-401;
73 (iv) state support of pupil transportation, described in Section 53F-2-402;
74 (v) the Enhancement for Accelerated Students Program, described in Section
75 53F-2-408;
76 [
77 [
78 intervention program, described in Section 53F-2-410; and
79 (b) the estimated state cost of adjusting for enrollment growth, in the next fiscal year,
80 the current fiscal year's ongoing state tax fund appropriations to the following programs:
81 (i) a program described in Subsection (1)(a);
82 (ii) educator salary adjustments, described in Section 53F-2-405;
83 (iii) the Teacher Salary Supplement Program, described in Section 53F-2-504;
84 (iv) the Voted and Board Local Levy Guarantee programs, described in Section
85 53F-2-601; and
86 (v) charter school local replacement funding, described in Section 53F-2-702.
87 (2) (a) In or before December each year, the Executive Appropriations Committee shall
88 determine:
89 (i) the cost of the inflation adjustment described in Subsection (1)(a); and
90 (ii) the cost of the enrollment growth adjustment described in Subsection (1)(b).
91 (b) The Executive Appropriations Committee shall make the determinations described
92 in Subsection (2)(a) based on recommendations developed by the Office of the Legislative
93 Fiscal Analyst, in consultation with the state board and the Governor's Office of Planning and
94 Budget.
95 Section 2. Section 53F-2-301.5 is amended to read:
96 53F-2-301.5. Minimum basic tax rate for a fiscal year that begins on July 1, 2018,
97 2019, 2020, 2021, or 2022.
98 (1) The provisions of this section are in effect for a fiscal year that begins before July 1,
99 2023.
100 (2) As used in this section:
101 (a) "Basic levy increment rate" means a tax rate that will generate an amount of
102 revenue equal to $75,000,000.
103 (b) "Combined basic rate" means a rate that is the sum of:
104 (i) the rate floor; and
105 (ii) the WPU value rate.
106 (c) "Commission" means the State Tax Commission.
107 (d) "Equity pupil tax rate" means the tax rate that is:
108 (i) calculated by subtracting the minimum basic tax rate from the rate floor; or
109 (ii) zero, if the rate calculated in accordance with Subsection (2)(d)(i) is zero or less.
110 (e) "Minimum basic local amount" means an amount that is:
111 (i) equal to the sum of:
112 (A) the school districts' contribution to the basic school program the previous fiscal
113 year;
114 (B) the amount generated by the basic levy increment rate; and
115 (C) the eligible new growth, as defined in Section 59-2-924 and rules of the State Tax
116 Commission multiplied by the minimum basic tax rate; and
117 (ii) set annually by the Legislature in Subsection (3)(a).
118 (f) "Minimum basic tax rate" means a tax rate certified by the commission that will
119 generate an amount of revenue equal to the minimum basic local amount described in
120 Subsection (3)(a).
121 (g) "Rate floor" means a rate that is the greater of:
122 (i) a .0016 tax rate; or
123 (ii) the minimum basic tax rate.
124 (h) "Weighted pupil unit value" or "WPU value" means the amount established each
125 year in the enacted public education budget that is multiplied by the number of weighted pupil
126 units to yield the funding level for the basic school program.
127 (i) "WPU value amount" means an amount that is:
128 (i) equal to the product of:
129 (A) the WPU value increase limit; and
130 (B) the percentage share of local revenue to the cost of the basic school program in the
131 prior fiscal year; and
132 (ii) set annually by the Legislature in Subsection (4)(a).
133 (j) "WPU value increase limit" means the lesser of:
134 (i) the total cost to the basic school program to increase the WPU value over the WPU
135 value in the prior fiscal year; or
136 (ii) the total cost to the basic school program to increase the WPU value by 4% over
137 the WPU value in the prior fiscal year.
138 (k) "WPU value rate" means a tax rate certified by the commission that will generate
139 an amount of revenue equal to the WPU value amount described in Subsection (4)(a).
140 (3) (a) The minimum basic local amount for the fiscal year that begins on July 1,
141 [
142 (b) The preliminary estimate for the minimum basic tax rate for the fiscal year that
143 begins on July 1, [
144 (4) (a) The WPU value amount for the fiscal year that begins on July 1, [
145
146 (b) The preliminary estimate for the WPU value rate for the fiscal year that begins on
147 July 1, [
148 (5) (a) On or before June 22, the commission shall certify for the year:
149 (i) the minimum basic tax rate; and
150 (ii) the WPU value rate.
151 (b) The estimate of the minimum basic tax rate provided in Subsection (3)(b) and the
152 estimate of the WPU value rate provided in Subsection (4)(b) is based on a forecast for
153 property values for the next calendar year.
154 (c) The certified minimum basic tax rate described in Subsection (5)(a)(i) and the
155 certified WPU value rate described in Subsection (5)(a)(ii) are based on property values as of
156 January 1 of the current calendar year, except personal property, which is based on values from
157 the previous calendar year.
158 (6) (a) To qualify for receipt of the state contribution toward the basic school program
159 and as a school district's contribution toward the cost of the basic school program for the school
160 district, a local school board shall impose the combined basic rate.
161 (b) (i) The state is not subject to the notice requirements of Section 59-2-926 before
162 imposing the tax rates described in this Subsection (6).
163 (ii) The state is subject to the notice requirements of Section 59-2-926 if the state
164 authorizes a tax rate that exceeds the tax rates described in this Subsection (6).
165 (7) (a) The state shall contribute to each school district toward the cost of the basic
166 school program in the school district an amount of money that is the difference between the
167 cost of the school district's basic school program and the sum of the revenue generated by the
168 school district by the following:
169 (i) the minimum basic tax rate;
170 (ii) the basic levy increment rate;
171 (iii) the equity pupil tax rate; and
172 (iv) the WPU value rate.
173 (b) (i) If the difference described in Subsection (7)(a) equals or exceeds the cost of the
174 basic school program in a school district, no state contribution shall be made to the basic
175 school program for the school district.
176 (ii) The proceeds of the difference described in Subsection (7)(a) that exceed the cost
177 of the basic school program shall be paid into the Uniform School Fund as provided by law and
178 by the close of the fiscal year in which the proceeds were calculated.
179 (8) Upon appropriation by the Legislature, the Division of Finance shall deposit an
180 amount equal to the proceeds generated statewide:
181 (a) by the basic levy increment rate into the Minimum Basic Growth Account created
182 in Section 53F-9-302;
183 (b) by the equity pupil tax rate into the Local Levy Growth Account created in Section
184 53F-9-305; and
185 (c) by the WPU value rate into the Teacher and Student Success Account created in
186 Section 53F-9-306.
187 Section 3. Section 53F-2-302.1 is amended to read:
188 53F-2-302.1. Enrollment Growth Contingency Program.
189 (1) As used in this section:
190 (a) "Program funds" means money appropriated under the Enrollment Growth
191 Contingency Program.
192 (b) "Student enrollment count" means the enrollment count on the first school day of
193 October, as described in Subsection 53F-2-302(3).
194 (2) There is created the Enrollment Growth Contingency Program to mitigate funding
195 impacts on an LEA resulting from student enrollment irregularities during fiscal years 2021
196 [
197 (3) Subject to legislative appropriations, the state board, in consultation with the Office
198 of the Legislative Fiscal Analyst and the Governor's Office of Planning and Budget, shall use
199 program funds to:
200 (a) for fiscal years 2021 [
201 enrollment, pay costs associated with Subsection 53F-2-302(3) to hold LEA funding
202 distributions at the prior year's average daily membership; [
203 (b) for fiscal year 2022, fund ongoing impacts of student enrollment changes in the
204 2021-2022 academic year, including:
205 (i) assigning additional weighted pupil units to an LEA experiencing a net growth in
206 weighted pupil units over the fiscal year 2022 base allocations associated with student
207 enrollment increases following the student enrollment count; and
208 (ii) at the request of an LEA that experienced a significant decline in student
209 enrollment during the 2020-2021 academic year, pre-fund significantly higher anticipated
210 student enrollment growth before the student enrollment count; and
211 [
212 other weighted pupil unit related costs in accordance with Section 53F-2-205.
213 (4) If the state board pre-funds anticipated student enrollment growth under Subsection
214 (3)(b)(ii), the state board shall:
215 (a) verify the LEA's enrollment after the student enrollment count; and
216 (b) balance funds as necessary based on the actual increase in student enrollment.
217 Section 4. Fiscal Year 2022 Appropriations.
218 The following sums of money are appropriated for the fiscal year beginning July 1,
219 2021 and ending June 30, 2022. These are additions to amounts otherwise appropriated for
220 fiscal year 2022.
221 Subsection 4(a). Operating and Capital Budgets.
222 Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the
223 Legislature appropriates the following sums of money from the funds or accounts indicated for
224 the use and support of the government of the state of Utah.
225
Public Education
226
State Board of Education - Minimum School Program
227
Item 1
To State Board of Education - Minimum School Program -228 Basic School Program
229 From Beginning Nonlapsing Balances
(37,474,800)
230 From Closing Nonlapsing Balances
37,474,800
231
Item 2
To State Board of Education - Minimum School Program -232 Related to Basic School Programs
233 From Uniform School Fund, One-Time
3,630,500
234 From Beginning Nonlapsing Balances
19,700,100
235 From Closing Nonlapsing Balances
(19,700,100)
236 Schedule of Programs:
237 Educator Salary Adjustments 3,630,500
238
Item
3 To State Board of Education - Minimum School Program -239 Voted and Board Local Levy Programs
240 From Local Revenue, One-Time
(15,000,000)
241 Schedule of Programs:
242 Board Local Levy Program - Early Literacy Program (15,000,000)
243
State Board of Education
244
Item
4 To State Board of Education - Child Nutrition Programs245 From Beginning Nonlapsing Balances
2,587,400
246 From Closing Nonlapsing Balances
(2,587,400)
247
Item
5 To State Board of Education - Child Nutrition - Federal Commodities248 From Beginning Nonlapsing Balances
600
249 Schedule of Programs:
250 Child Nutrition - Federal Commodities 600
251
Item
6 To State Board of Education - Educator Licensing252 From Revenue Transfers, One-Time
(13,000)
253 From Beginning Nonlapsing Balances
1,282,500
254 From Closing Nonlapsing Balances
(849,500)
255 Schedule of Programs:
256 STEM Endorsement Incentives 420,000
257
Item
7 To State Board of Education - Fine Arts Outreach258 From Beginning Nonlapsing Balances
823,300
259 From Closing Nonlapsing Balances
(1,352,300)
260 Schedule of Programs:
261 Professional Outreach Programs in the Schools (404,000)
262 Provisional Program (125,000)
263
Item
8 To State Board of Education - Contracted Initiatives and Grants264 From Revenue Transfers, One-Time
(19,900)
265 From Beginning Nonlapsing Balances
7,702,900
266 From Closing Nonlapsing Balances
(4,462,000)
267 From Lapsing Balance
(9,000)
268 Schedule of Programs:
269 Computer Science Initiatives 220,000
270 Software Licenses for Early Literacy 73,000
271 Elementary Reading Assessment Software Tools 610,000
272 ELL Software Licenses 124,600
273 Interventions for Reading Difficulties 16,500
274 Paraeducator to Teacher Scholarships 6,000
275 ProStart Culinary Arts Program 25,000
276 School Turnaround and Leadership Development Act 2,068,100
277 UPSTART 14,000
278 Special Needs Opportunity Scholarship Administration 4,800
279 Education Technology Management System 50,000
280
Item
9 To State Board of Education - MSP Categorical Program281 Administration
282 From Revenue Transfers, One-Time
(29,500)
283 From Beginning Nonlapsing Balances
2,822,500
284 From Closing Nonlapsing Balances
(3,011,200)
285 Schedule of Programs:
286 Adult Education 28,400
287 At-risk Students 60,400
288 Early Learning Training and Assessment (307,000)
289
Item
10 To State Board of Education - Science Outreach290 From Beginning Nonlapsing Balances
492,800
291 From Closing Nonlapsing Balances
(82,800)
292 Schedule of Programs:
293 Informal Science Education Enhancement 410,000
294
Item
11 To State Board of Education - Policy, Communication, and Oversight295 From Beginning Nonlapsing Balances
1,049,300
296 From Closing Nonlapsing Balances
(28,692,000)
297 From Lapsing Balance
(57,900)
298 Schedule of Programs:
299 Financial Operations 300,000
300 Student Support Services (28,000,600)
301
Item
12 To State Board of Education - System Standards and Accountability302 From Beginning Nonlapsing Balances
16,813,600
303 From Closing Nonlapsing Balances
(10,520,900)
304 Schedule of Programs:
305 Teaching and Learning 1,172,700
306 Assessment and Accountability 5,100,000
307 Teacher Retention in Indigenous Schools Grants 20,000
308
Item
13 To State Board of Education - State Charter School Board309 From Beginning Nonlapsing Balances
1,114,000
310 From Closing Nonlapsing Balances
(1,114,000)
311
Item
14 To State Board of Education - Teaching and Learning312 From Revenue Transfers, One-Time
(200)
313 From Beginning Nonlapsing Balances
71,300
314 From Closing Nonlapsing Balances
(22,700)
315 Schedule of Programs:
316 Student Access to High Quality School Readiness Programs 48,400
317
Item
15 To State Board of Education - Utah Schools for the Deaf and the Blind318 From Beginning Nonlapsing Balances
855,900
319 From Closing Nonlapsing Balances
(855,900)
320 The Legislature intends that the Utah Schools for the Deaf and the Blind use balances
321 from the USDB Land Acquisition item funded during the 2021 General Session to fund
322 furnishings and remodeling on the acquired land.
323
Item
16 To State Board of Education - Statewide Online Education324 Costs for Non-Public Students
325 From Revenue Transfers, One-Time
(32,000)
326 From Beginning Nonlapsing Balances
(406,700)
327 From Closing Nonlapsing Balances
438,700
328 Subsection 4(b). Expendable Funds and Accounts.
329 The Legislature has reviewed the following expendable funds. The Legislature
330 authorizes the State Division of Finance to transfer amounts between funds and accounts as
331 indicated. Outlays and expenditures from the funds or accounts to which the money is
332 transferred may be made without further legislative action, in accordance with statutory
333 provisions relating to the funds or accounts.
334
Public Education
335
State Board of Education
336
Item
17 To State Board of Education - Charter School Revolving Account337 From Beginning Fund Balance
(7,300)
338 From Closing Fund Balance
7,300
339
Item
18 To State Board of Education - Hospitality and Tourism340 Management Education Account
341 From Beginning Fund Balance
363,000
342 From Closing Fund Balance
(363,000)
343
Item
19 To State Board of Education - School Building Revolving Account344 From Beginning Fund Balance
56,100
345 From Closing Fund Balance
(56,100)
346
Item
20 To State Board of Education - Charter School Closure Reserve Account347 From Closing Fund Balance
(1,000,000)
348 Schedule of Programs:
349 Charter School Closure Reserve Account (1,000,000)
350 Subsection 4(c). Restricted Fund and Account Transfers.
351 The Legislature authorizes the State Division of Finance to transfer the following
352 amounts between the following funds or accounts as indicated. Expenditures and outlays from
353 the funds to which the money is transferred must be authorized by an appropriation.
354
Public Education
355
Item
21 To Uniform School Fund Restricted - Public Education356 Economic Stabilization Restricted Account
357 From Beginning Fund Balance
(23,167,300)
358 From Closing Fund Balance
46,567,300
359 Schedule of Programs:
360 Public Education Economic Stabilization Restricted
361 Account 23,400,000
362
Public Education
363
State Board of Education
364
Item
22 To State Board of Education - Education Tax Check-off365 Lease Refunding
366 From Beginning Fund Balance
2,000
367 From Closing Fund Balance
(2,000)
368
Item
23 To State Board of Education - Schools for the Deaf and369 the Blind Donation Fund
370 From Beginning Fund Balance
(985,100)
371 From Closing Fund Balance
981,100
372 Schedule of Programs:
373 Schools for the Deaf and the Blind Donation Fund (4,000)
374 Section 5. Fiscal Year 2023 Appropriations.
375 (1) The following sums of money are appropriated for the fiscal year beginning July 1,
376 2022, and ending June 30, 2023. These are additions to amounts otherwise appropriated for
377 fiscal year 2023.
378 (2) The value of the weighted pupil unit for fiscal year 2023 is initially set at $3,908.
379 Subsection 5(a). Operating and Capital Budgets.
380 Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the
381 Legislature appropriates the following sums of money from the funds or accounts indicated for
382 the use and support of the government of the state of Utah.
383
Public Education
384
State Board of Education - Minimum School Program
385
Item
24 To State Board of Education - Minimum School Program -386 Basic School Program
387 From Uniform School Fund
2,900,416,700
388 From Uniform School Fund, One-Time
15,095,500
389 From Local Revenue
670,518,100
390 From Beginning Nonlapsing Balances
20,505,800
391 From Closing Nonlapsing Balances
(20,505,800)
392 Schedule of Programs:
393 Kindergarten (26,667 WPUs) 104,214,600
394 Grades 1 - 12 (612,549 WPUs) 2,393,841,500
395 Foreign Exchange (328 WPUs) 1,281,800
396 Necessarily Existent Small Schools (10,708 WPUs) 41,846,900
397 Professional Staff (57,387 WPUs) 224,268,400
398 Special Education - Add-on (89,232 WPUs) 348,718,700
399 Special Education - Self-Contained (11,189 WPUs) 43,726,600
400 Special Education - Preschool (11,372 WPUs) 44,441,800
401 Special Education - Extended School Year (460 WPUs) 1,797,700
402 Special Education - Impact Aid (2,072 WPUs) 8,097,300
403 Special Education - Extended Year for Special
404 Educators (909 WPUs) 3,552,400
405 Career and Technical Education - Add-on (29,257 WPUs) 114,336,400
406 Class Size Reduction (42,604 WPUs) 166,496,500
407 Enrollment Growth Contingency 13,945,600
408 Students At-risk Add-on (19,016 WPUs) 75,464,100
409 (1) In accordance with Section 63J-1-903, the Legislature intends that the State Board
410 of Education report performance measures for the Basic School Program line item. The
411 department shall report to the Office of the Legislative Fiscal Analyst and to the Governor's
412 Office of Planning and Budget before October 1, 2022, the final status of performance
413 measures established in Fiscal Year 2022 appropriations bills. For Fiscal Year 2023, the
414 department shall report the following performance measures:
415 (a) school readiness, as measured by:
416 (i) the percentage of students who are ready for kindergarten (target = 64% in literacy
417 and 76% in numeracy); and
418 (ii) the percentage of students who demonstrate proficiency on a kindergarten exit
419 assessment (target = 75% in literacy and 85% in numeracy);
420 (b) early indicator of academic success, as measured by the percentage of students who
421 are proficient in English language arts and mathematics at the end of grade 3 (target = 67%);
422 (c) proficiency in core academic subjects, as measured by:
423 (i) proficiency on a statewide assessment, including:
424 (A) the percentage of students who are proficient in English language arts, on average,
425 across grades 3 through 8 (target = 64%);
426 (B) the percentage of students who are proficient in mathematics, on average, across
427 grades 3 through 8 (target = 66%); and
428 (C) the percentage of students who are proficient in science, on average, across grades
429 4 through 8 (target = 67%); and
430 (ii) proficiency on a nationally administered assessment, including:
431 (A) the percentage of grade 4 students who are proficient in English language arts
432 (target = 41%);
433 (B) the percentage of grade 4 students who are proficient in mathematics (target =
434 46%);
435 (C) the percentage of grade 4 students who are proficient in science (target = 45%);
436 (D) the percentage of grade 8 students who are proficient in English language arts
437 (target = 38%);
438 (E) the percentage of grade 8 students who are proficient in mathematics (target =
439 39%); and
440 (F) the percentage of grade 8 students who are proficient in science (target = 50%);
441 (d) post-secondary access, as measured by the percentage of students who score at least
442 18 on the ACT (target = 77%);
443 (e) high school completion, as measured by the percentage of students who graduate
444 from high school in four years (target = 90%); and
445 (f) preparation for college, as measured by the percentage of students who have earned
446 a concentration in or completed a certificate in career and technical education or have earned
447 credit in an Advanced Placement, a concurrent enrollment, or an International Baccalaureate
448 course (target = 87%).
449 (2) The Legislature further intends that the State Board of Education include in the
450 report described in Subsection (1) any recommended changes to the performance measures.
451
Item
25 To State Board of Education - Minimum School Program -452 Related to Basic School Programs
453 From Uniform School Fund
735,077,800
454 From Education Fund Restricted - Charter School Levy
455 Account
31,273,900
456 From Teacher and Student Success Account
131,953,600
457 From Uniform School Fund Restricted - Trust Distribution Account
95,849,800
458 From Beginning Nonlapsing Balances
47,487,800
459 From Closing Nonlapsing Balances
(47,487,800)
460 Schedule of Programs:
461 Pupil Transportation To and From School 113,585,000
462 At-risk Students - Gang Prevention 2,172,500
463 Youth in Custody 28,700,100
464 Adult Education 16,129,800
465 Enhancement for Accelerated Students 6,239,400
466 Concurrent Enrollment 13,371,100
467 Title I Schools Paraeducators Program 300,000
468 School LAND Trust Program 95,849,800
469 Charter School Local Replacement 233,250,600
470 Early Literacy Program 14,550,000
471 Educator Salary Adjustments 191,584,700
472 Teacher Salary Supplement 22,266,100
473 School Library Books and Electronic Resources 765,000
474 Matching Fund for School Nurses 1,002,000
475 Dual Immersion 5,030,000
476 Teacher Supplies and Materials 5,500,000
477 Beverley Taylor Sorenson Elementary Arts
478 Learning Program 12,880,000
479 Early Intervention 24,455,000
480 Digital Teaching and Learning Program 19,852,400
481 Effective Teachers in High Poverty Schools Incentive
482 Program 688,000
483 Elementary School Counselor Program 2,100,000
484 Pupil Transportation Rural School Reimbursement 500,000
485 Pupil Transportation - Rural School Grants 1,000,000
486 Teacher and Student Success Program 146,953,600
487 Student Health and Counseling Support Program 25,480,000
488 Grants for Professional Learning 3,935,000
489 Charter School Funding Base Program 3,015,000
490 English Language Learner Software 3,000,000
491
Item
26 To State Board of Education - Minimum School Program -492 Voted and Board Local Levy Programs
493 From Uniform School Fund
99,560,500
494 From Local Levy Growth Account
108,461,300
495 From Local Revenue
766,188,200
496 From Education Fund Restricted - Minimum Basic Growth Account
56,250,000
497 Schedule of Programs:
498 Voted Local Levy Program 650,375,600
499 Board Local Levy Program 380,084,400
500
State Board of Education - School Building Programs
501
Item
27 To State Board of Education - School Building Programs -502 Capital Outlay Programs
503 From Education Fund
14,499,700
504 From Education Fund Restricted - Minimum Basic Growth Account
18,750,000
505 Schedule of Programs:
506 Foundation Program 27,610,900
507 Enrollment Growth Program 5,638,800
508
State Board of Education
509
Item
28 To State Board of Education - Child Nutrition Programs510 From Education Fund
400
511 From Federal Funds
171,060,500
512 From Dedicated Credits Revenue
6,200
513 From Dedicated Credit - Liquor Tax
50,026,000
514 From Revenue Transfers
(395,900)
515 From Beginning Nonlapsing Balances
2,925,400
516 From Closing Nonlapsing Balances
(1,439,400)
517 Schedule of Programs:
518 Child Nutrition 222,183,200
519 In accordance with Section 63J-1-903, the Legislature intends that the State Board of
520 Education report performance measures for the Child Nutrition Programs line item. The State
521 Board of Education shall report to the Office of the Legislative Fiscal Analyst and to the
522 Governor's Office of Planning and Budget before October 1, 2022, the final status of
523 performance measures established in Fiscal Year 2022 appropriations bills. For Fiscal Year
524 2023, the department shall report the following performance measures:
525 (1) school districts and charter schools served (target = 100% districts and 50%
526 charters);
527 (2) LEAs implement an alternative breakfast model based on their student eligibility
528 percentage as outlined in statute (target = 80%); and
529 (3) LEAs participating in the National School Breakfast Program (target = 90%).
530
Item
29 To State Board of Education - Child Nutrition -531 Federal Commodities
532 From Federal Funds
19,159,300
533 Schedule of Programs:
534 Child Nutrition - Federal Commodities 19,159,300
535
Item
30 To State Board of Education - Educator Licensing536 From Education Fund
4,114,000
537 From Revenue Transfers
(253,000)
538 From Beginning Nonlapsing Balances
981,900
539 From Closing Nonlapsing Balances
(508,500)
540 Schedule of Programs:
541 Educator Licensing 2,468,100
542 STEM Endorsement Incentives 1,620,000
543 National Board-Certified Teachers 246,300
544 In accordance with Section 63J-1-903, the Legislature intends that the State Board of
545 Education report performance measures for the Educator Licensing line item. The State Board
546 of Education shall report to the Office of the Legislative Fiscal Analyst and to the Governor's
547 Office of Planning and Budget before October 1, 2022, the final status of performance
548 measures established in Fiscal Year 2022 appropriations bills. For Fiscal Year 2023, the
549 department shall report the following performance measures:
550 (1) background check response and notification of local education agency within 72
551 hours (target = 100%);
552 (2) teachers in a Utah local education agency who hold a standard Professional License
553 (target = 95%); and
554 (3) teachers in a Utah local education agency who have demonstrated preparation in
555 assigned subject area (target = 95%).
556
Item
31 To State Board of Education - Fine Arts Outreach557 From Education Fund
5,210,000
558 From Beginning Nonlapsing Balances
1,540,900
559 From Closing Nonlapsing Balances
(1,540,900)
560 Schedule of Programs:
561 Professional Outreach Programs in the Schools 4,906,000
562 Provisional Program 250,000
563 Subsidy Program 54,000
564 In accordance with Section 63J-1-903, the Legislature intends that the State Board of
565 Education report performance measures for the Fine Arts Outreach line item. The State Board
566 of Education shall report to the Office of the Legislative Fiscal Analyst and to the Governor's
567 Office of Planning and Budget before October 1, 2022, the final status of performance
568 measures established in Fiscal Year 2022 appropriations bills. For Fiscal Year 2023, the
569 department shall report the following performance measures:
570 (1) local education agencies served in a three-year period (target = 100% of districts
571 and 90% of charters);
572 (2) number of students and educators receiving services (target = 500,000 students and
573 26,000 educators); and
574 (3) efficacy of education programming as determined by peer review (target = 90%).
575
Item
32 To State Board of Education - Contracted Initiatives and Grants576 From General Fund
7,884,500
577 From Education Fund
52,859,500
578 From General Fund Restricted - Autism Awareness Account
50,700
579 From Revenue Transfers
(167,700)
580 From Beginning Nonlapsing Balances
17,807,700
581 From Closing Nonlapsing Balances
(14,893,700)
582 From Lapsing Balance
(9,000)
583 Schedule of Programs:
584 Autism Awareness 41,700
585 Carson Smith Scholarships 8,153,200
586 Computer Science Initiatives 117,500
587 Contracts and Grants 3,252,300
588 Software Licenses for Early Literacy 10,674,200
589 Early Warning Pilot Program 325,000
590 Elementary Reading Assessment Software Tools 3,767,100
591 General Financial Literacy 465,500
592 Intergenerational Poverty Interventions 1,051,800
593 Interventions for Reading Difficulties 366,500
594 IT Academy 500,000
595 Kindergarten Supplement Enrichment Program 25,100
596 Paraeducator to Teacher Scholarships 30,500
597 Partnerships for Student Success 3,430,900
598 ProStart Culinary Arts Program 521,500
599 School Turnaround and Leadership Development
600 Act 4,043,000
601 UPSTART 20,300,400
602 ULEAD 571,500
603 Supplemental Educational Improvement Matching
604 Grants 154,700
605 Competency-Based Education Grants 2,931,700
606 Special Needs Opportunity Scholarship
607 Administration 57,900
608 Education Technology Management System 1,850,000
609 School Data Collection and Analysis 900,000
610 In accordance with Section 63J-1-903, the Legislature intends that the State Board of
611 Education report performance measures for the Contracted Initiatives and Grants line item. The
612 State Board of Education shall report to the Office of the Legislative Fiscal Analyst and to the
613 Governor's Office of Planning and Budget before October 1, 2022, the final status of
614 performance measures established in Fiscal Year 2022 appropriations bills. For Fiscal Year
615 2023, the department shall report the following performance measures:
616 (1) Carson Smith Scholarship annual compliance reporting (target = 100%);
617 (2) Number of students served by UPSTART (target = 20,200);
618 (3) School Turnaround and Leadership Development Act schools meeting the exit
619 criteria or qualifying for an extension (target = 100%);
620 (4) Partnerships for Student Success Program average number of partners forming a
621 partnership with a lead grant applicant within a school feeder pattern (target = 15 partners);
622 (5) percentage of grade 3 students at Partnerships for Student Success schools who met
623 reading benchmark at year end (target = 55%);
624 (6) percentage of grade 8 students at Partnerships for Student Success schools
625 proficient in mathematics (target = 24%);
626 (7) high school graduation rate for students at Partnerships for Student Success schools
627 (target = 86%);
628 (8) Intergenerational Poverty Interventions Grant Program improvement in reading
629 proficiency rates for regularly participating after-school students (target = 8 points);
630 (9) Intergenerational Poverty Interventions Grant Program improvement in
631 mathematics proficiency rates for regularly participating after-school students (target = 7
632 points); and
633 (10) Intergenerational Poverty Interventions Grant Program improvement in science
634 proficiency rates for regularly participating after-school students (target = 4 points).
635
Item
33 To State Board of Education - MSP Categorical636 Program Administration
637 From Education Fund
7,486,100
638 From Revenue Transfers
(394,500)
639 From Beginning Nonlapsing Balances
4,463,500
640 From Closing Nonlapsing Balances
(3,735,300)
641 Schedule of Programs:
642 Adult Education 325,600
643 Beverley Taylor Sorenson Elementary Arts
644 Learning Program 115,900
645 CTE Comprehensive Guidance 274,500
646 Digital Teaching and Learning 520,400
647 Dual Immersion 601,200
648 At-risk Students 449,900
649 Special Education State Programs 265,300
650 Youth-in-Custody 1,290,100
651 Early Literacy Program 433,800
652 CTE Online Assessments 659,300
653 CTE Student Organizations 1,039,900
654 State Safety and Support Program 557,600
655 Student Health and Counseling Support Program 324,600
656 Early Learning Training and Assessment 961,700
657 In accordance with Section 63J-1-903, the Legislature intends that the State Board of
658 Education report performance measures for the MSP Categorical Program Administration line
659 item. The State Board of Education shall report to the Office of the Legislative Fiscal Analyst
660 and to the Governor's Office of Planning and Budget before October 1, 2022, the final status of
661 performance measures established in Fiscal Year 2022 appropriations bills. For Fiscal Year
662 2023, the department shall report the following performance measures:
663 (1) number of schools engaged in Digital Teaching and Learning (target = 740
664 schools);
665 (2) professional learning for Dual Immersion educators (target = 1,800 educators);
666 (3) support for guest Dual Immersion educators (target = 150 educators);
667 (4) Beverley Taylor Sorenson Elementary Arts Learning Program fidelity of
668 implementation (target = 50 site visits); and
669 (5) Beverley Taylor Sorenson Elementary Arts Learning Program survey completion
670 for schools with intervention when responses show concern for implementation (target =
671 100%).
672
Item
34 To State Board of Education - Regional Education Service Agencies673 From Education Fund
2,000,000
674 Schedule of Programs:
675 Regional Education Service Agencies 2,000,000
676 In accordance with Section 63J-1-903, the Legislature intends that the State Board of
677 Education report performance measures for the Regional Education Service Agencies line item.
678 The State Board of Education shall report to the Office of the Legislative Fiscal Analyst and to
679 the Governor's Office of Planning and Budget before October 1, 2022, the final status of
680 performance measures established in Fiscal Year 2022 appropriations bills. For Fiscal Year
681 2023, the department shall report the following performance measures:
682 (1) professional learning services (target = 3,000 educator training hours and 20,000
683 participation hours);
684 (2) technical support services (target = 7,000 support hours); and
685 (3) higher education services (target = 1,500 graduate level credit hours).
686
Item
35 To State Board of Education - Science Outreach687 From Education Fund
5,765,000
688 From Beginning Nonlapsing Balances
82,800
689 From Closing Nonlapsing Balances
(39,700)
690 Schedule of Programs:
691 Informal Science Education Enhancement 5,570,000
692 Provisional Program 238,100
693 In accordance with Section 63J-1-903, the Legislature intends that the State Board of
694 Education report performance measures for the Science Outreach line item. The State Board of
695 Education shall report to the Office of the Legislative Fiscal Analyst and to the Governor's
696 Office of Planning and Budget before October 1, 2022, the final status of performance
697 measures established in Fiscal Year 2022 appropriations bills. For Fiscal Year 2023, the
698 department shall report the following performance measures:
699 (1) student science experiences (target = 380,000);
700 (2) student field trips (target = 375,000); and
701 (3) educator professional learning (target = 2,000 educators).
702 ITEM 36 To State Board of Education - Policy, Communication, and Oversight
703 From General Fund
410,200
704 From Education Fund
19,963,100
705 From Federal Funds
157,315,800
706 From Dedicated Credits Revenue
64,300
707 From General Fund Restricted - Electronic Cigarette Substance and
708 Nicotine Product Tax Restricted Account
5,084,200
709 From General Fund Restricted - Mineral Lease
1,315,800
710 From Gen. Fund Rest. - Land Exchange Distribution Account
16,200
711 From General Fund Restricted - School Readiness Account
65,500
712 From Revenue Transfers
3,786,600
713 From Uniform School Fund Rest. - Trust Distribution Account
752,400
714 From Education Fund Restricted - Underage Drinking Prevention
715 Program Restricted Account
1,751,300
716 From Beginning Nonlapsing Balances
36,534,200
717 From Closing Nonlapsing Balances
(8,977,100)
718 From Lapsing Balance
(64,500)
719 Schedule of Programs:
720 Board and Administration 5,312,300
721 Data and Statistics 2,413,500
722 Financial Operations 4,106,200
723 Indirect Cost Pool 8,107,900
724 Information Technology 14,277,700
725 Math Teacher Training 110,700
726 Policy and Communication 2,229,500
727 School Trust 697,000
728 Special Education 81,912,000
729 Student Support Services 98,851,200
730 In accordance with Section 63J-1-903, the Legislature intends that the State Board of
731 Education report performance measures for the Policy, Communications, and Oversight line
732 item. The State Board of Education shall report to the Office of the Legislative Fiscal Analyst
733 and to the Governor's Office of Planning and Budget before October 1, 2022, the final status of
734 performance measures established in Fiscal Year 2022 appropriations bills. For Fiscal Year
735 2023, the department shall report the following performance measures:
736 (1) educators participating in trauma-informed practices training (target = 6,000); and
737 (2) local education agency Individuals with Disabilities Education Act noncompliance
738 correction (target = 100%).
739
Item
37 To State Board of Education - System Standards and Accountability740 From General Fund
100
741 From Education Fund
23,390,900
742 From Federal Funds
36,884,200
743 From Dedicated Credits Revenue
6,954,900
744 From Expendable Receipts
446,000
745 From General Fund Restricted - Mineral Lease
404,100
746 From Revenue Transfers
(1,458,300)
747 From Beginning Nonlapsing Balances
18,044,500
748 From Closing Nonlapsing Balances
(6,533,000)
749 Schedule of Programs:
750 Teaching and Learning 32,146,900
751 Assessment and Accountability 28,438,400
752 Career and Technical Education 17,046,700
753 Teacher Retention in Indigenous Schools Grants 501,400
754 In accordance with Section 63J-1-903, the Legislature intends that the State Board of
755 Education report performance measures for the System Standards and Accountability line item.
756 The State Board of Education shall report to the Office of the Legislative Fiscal Analyst and to
757 the Governor's Office of Planning and Budget before October 1, 2022, the final status of
758 performance measures established in Fiscal Year 2022 appropriations bills. For Fiscal Year
759 2023, the department shall report the following performance measures:
760 (1) local education agencies served by Teaching and Learning (target = 100%);
761 (2) career and technical education professional development (target = 5,500 educators);
762 (3) Readiness Improvement Success Empowerment (RISE) summative assessments
763 delivered to the field on schedule (target = March 14, 2023); and
764 (4) Utah Aspire Plus summative assessments delivered to the field on schedule (target
765 = March 6, 2023).
766
Item
38 To State Board of Education - State Charter School Board767 From Education Fund
3,859,300
768 From Revenue Transfers
(223,200)
769 From Beginning Nonlapsing Balances
5,444,100
770 From Closing Nonlapsing Balances
(4,932,100)
771 Schedule of Programs:
772 State Charter School Board 4,148,100
773 In accordance with Section 63J-1-903, the Legislature intends that the State Board of
774 Education report performance measures for the State Charter School Board line item. The State
775 Board of Education shall report to the Office of the Legislative Fiscal Analyst and to the
776 Governor's Office of Planning and Budget before October 1, 2022, the final status of
777 performance measures established in Fiscal Year 2022 appropriations bills. For Fiscal Year
778 2023, the department shall report the following performance measures:
779 (1) one or more State Charter School Board members or staff members will have met
780 with State Charter School Board schools (target = 100% by January 2023);
781 (2) State Charter School Board charter governing board members will have received
782 training on expectations of governing board members and effective school governance (target =
783 50% by January 2023); and
784 (3) charter LEAs authorized by the State Charter School Board will have all the
785 required policies publicly available and will have posted their meetings, minutes, and
786 recordings, as required by the Open and Public Meetings statute, or be placed on warning or
787 probation (target = 100% by end of the 2022-2023 school year).
788
Item
39 To State Board of Education - Teaching and Learning789 From Education Fund
171,700
790 From Revenue Transfers
(22,200)
791 From Beginning Nonlapsing Balances
22,600
792 Schedule of Programs:
793 Student Access to High Quality School Readiness Programs 172,100
794 In accordance with Section 63J-1-903, the Legislature intends that the State Board of
795 Education report performance measures for the Teaching and Learning line item. The State
796 Board of Education shall report to the Office of the Legislative Fiscal Analyst and to the
797 Governor's Office of Planning and Budget before October 1, 2022, the final status of
798 performance measures established in Fiscal Year 2022 appropriations bills. For Fiscal Year
799 2023, the department shall report the following performance measures:
800 (1) in literacy, the percentage of students who participate in High Quality School
801 Readiness who are proficient (earn Proficiency Level 3) on the Kindergarten Entry and Exit
802 Profile (KEEP) Entry compared to students who participate in non-High Quality School
803 Readiness programs tracked by the state (target = 65%);
804 (2) in numeracy, the percentage of students who participate in High Quality School
805 Readiness who are proficient (earn Proficiency Level 3) on the KEEP Entry compared to
806 students who participate in non-High Quality School readiness programs tracked by the state
807 (target = 74%); and
808 (3) significant differences in literacy and numeracy achievement as measured by the
809 KEEP Entry and grade 3 Readiness Improvement Success Empowerment (RISE) proficiency
810 (target to be determined by USBE by September 30, 2022).
811
Item
40 To State Board of Education - Utah Charter School Finance Authority812 From Education Fund Restricted - Charter School Reserve Account
50,000
813 Schedule of Programs:
814 Utah Charter School Finance Authority 50,000
815
Item
41 To State Board of Education - Utah Schools for the Deaf and the Blind816 From Education Fund
36,949,300
817 From Federal Funds
107,500
818 From Dedicated Credits Revenue
1,710,100
819 From Revenue Transfers
6,130,400
820 From Beginning Nonlapsing Balances
3,517,000
821 From Closing Nonlapsing Balances
(3,970,600)
822 Schedule of Programs:
823 Support Services 16,000
824 Administration 9,245,900
825 Transportation and Support Services 11,301,200
826 Utah State Instructional Materials Access Center 2,156,600
827 School for the Deaf 12,506,500
828 School for the Blind 9,217,500
829 In accordance with Section 63J-1-903, the Legislature intends that the State Board of
830 Education report performance measures for the Utah Schools for the Deaf and the Blind line
831 item. The State Board of Education shall report to the Office of the Legislative Fiscal Analyst
832 and to the Governor's Office of Planning and Budget before October 1, 2022, the final status of
833 performance measures established in Fiscal Year 2022 appropriations bills. For Fiscal Year
834 2023, the department shall report the following performance measures:
835 (1) average growth on vocabulary assessments for the deaf and hard of hearing campus
836 students (target = greater than 2 standard score points);
837 (2) outreach educational services - provide contracted outreach services (target =
838 100%);
839 (3) deaf-blind educational services - improve communication matrix scores (target =
840 2.5%); and
841 (4) average percentage of growth for blind and visually impaired students attending
842 campus programs (target = 51%).
843
Item
42 To State Board of Education - Statewide Online Education844 Costs for Non-Public Students
845 From Education Fund
6,190,700
846 From Revenue Transfers
(60,900)
847 From Beginning Nonlapsing Balances
938,200
848 From Closing Nonlapsing Balances
(642,300)
849 Schedule of Programs:
850 Statewide Online Education Program 6,425,700
851
School and Institutional Trust Fund Office
852
Item
43 To School and Institutional Trust Fund Office853 From School and Institutional Trust Fund Management Account
3,303,100
854 Schedule of Programs:
855 School and Institutional Trust Fund Office 3,303,100
856 Subsection 5(b). Expendable Funds and Accounts.
857 The Legislature has reviewed the following expendable funds. The Legislature
858 authorizes the State Division of Finance to transfer amounts between funds and accounts as
859 indicated. Outlays and expenditures from the funds or accounts to which the money is
860 transferred may be made without further legislative action, in accordance with statutory
861 provisions relating to the funds or accounts.
862
Public Education
863
State Board of Education
864
Item
44 To State Board of Education - Charter School Revolving Account865 From Dedicated Credits Revenue
4,600
866 From Interest Income
132,200
867 From Repayments
1,511,400
868 From Beginning Fund Balance
7,293,000
869 From Closing Fund Balance
(7,429,800)
870 Schedule of Programs:
871 Charter School Revolving Account 1,511,400
872
Item
45 To State Board of Education - Hospitality and Tourism873 Management Education Account
874 From Dedicated Credits Revenue
300,000
875 From Interest Income
5,200
876 From Beginning Fund Balance
632,800
877 From Closing Fund Balance
(588,000)
878 Schedule of Programs:
879 Hospitality and Tourism Management Education Account 350,000
880
Item
46 To State Board of Education - School Building Revolving Account881 From Dedicated Credits Revenue
500
882 From Interest Income
112,800
883 From Repayments
1,465,600
884 From Beginning Fund Balance
10,185,500
885 From Closing Fund Balance
(10,298,800)
886 Schedule of Programs:
887 School Building Revolving Account 1,465,600
888
Item
47 To State Board of Education - Charter School Closure Reserve889 Account
890 From Beginning Fund Balance
1,000,000
891 From Closing Fund Balance
(1,000,000)
892 Subsection 5(c). Restricted Fund and Account Transfers.
893 The Legislature authorizes the State Division of Finance to transfer the following
894 amounts between the following funds or accounts as indicated. Expenditures and outlays from
895 the funds to which the money is transferred must be authorized by an appropriation.
896
Public Education
897
Item
48 To Uniform School Fund Restricted - Public Education898 Economic Stabilization Restricted Account
899 From Uniform School Fund
248,100,000
900 From Beginning Fund Balance
632,700
901 From Closing Fund Balance
(632,700)
902 Schedule of Programs:
903 Public Education Economic Stabilization Restricted
904 Account 248,100,000
905
Item
49 To Education Fund Restricted - Minimum Basic Growth Account906 From Education Fund
75,000,000
907 Schedule of Programs:
908 Education Fund Restricted - Minimum Basic Growth
909 Account 75,000,000
910
Item
50 To Underage Drinking Prevention Program Restricted Account911 From Liquor Control Fund
1,750,000
912 Schedule of Programs:
913 Underage Drinking Prevention Program Restricted Account 1,750,000
914
Item
51 To Local Levy Growth Account915 From Education Fund
108,461,300
916 Schedule of Programs:
917 Local Levy Growth Account 108,461,300
918
Item
52 To Teacher and Student Success Account919 From Education Fund
131,953,600
920 Schedule of Programs:
921 Teacher and Student Success Account 131,953,600
922 Subsection 5(d). Fiduciary Funds.
923 The Legislature has reviewed proposed revenues, expenditures, fund balances, and
924 changes in fund balances for the following fiduciary funds.
925
Public Education
926
State Board of Education
927
Item
53 To State Board of Education - Education Tax Check-off Lease Refunding928 From Beginning Fund Balance
39,600
929 From Closing Fund Balance
(37,400)
930 Schedule of Programs:
931 Education Tax Check-off Lease Refunding 2,200
932
Item
54 To State Board of Education - Schools for the Deaf and the933 Blind Donation Fund
934 From Dedicated Credits Revenue
115,000
935 From Interest Income
5,400
936 From Beginning Fund Balance
269,900
937 From Closing Fund Balance
(273,900)
938 Schedule of Programs:
939 Schools for the Deaf and the Blind Donation Fund 116,400
940 Section 6. Effective date.
941 (1) Except as provided in Subsection (2), if approved by two-thirds of all the members
942 elected to each house, this bill takes effect upon approval by the governor, or the day following
943 the constitutional time limit of Utah Constitution, Article VII, Section 8, without the governor's
944 signature, or in the case of a veto, the date of veto override.
945 (2) The following sections of this bill take effect on July 1, 2022:
946 (a) Section 53F-2-301.5;
947 (b) Section 5, Fiscal Year 2023 Appropriations;
948 (c) Subsection 5(a), Operating and Capital Budgets;
949 (d) Subsection 5(b), Expendable Funds and Accounts;
950 (e) Subsection 5(c), Restricted Fund and Account Transfers; and
951 (f) Subsection 5(d), Fiduciary Funds.