53A-19-101 - Superintendent of school district as budget officer -- School district budget. - Utah Statutes

53A-19-101. Superintendent of school district as budget officer -- School districtbudget.
(1) The superintendent of each school district is the budget officer of the district.
(2) Prior to June 1 of each year, the superintendent shall prepare and file with the localschool board a tentative budget. The tentative budget and supporting documents shall include thefollowing items:
(a) the revenues and expenditures of the preceding fiscal year;
(b) the estimated revenues and expenditures of the current fiscal year;
(c) an estimate of the revenues for the succeeding fiscal year based upon the lowest taxlevy that will raise the required revenue, using the current year's taxable value as the basis for thiscalculation;
(d) a detailed estimate of the essential expenditures for all purposes for the nextsucceeding fiscal year; and
(e) the estimated financial condition of the district by funds at the close of the currentfiscal year.
(3) The tentative budget shall be filed with the district business administrator for publicinspection at least 15 days prior to the date of its proposed adoption by the local school board.

Enacted by Chapter 2, 1988 General Session