DAR File No. 37884
This notice was published in the September 1, 2013, issue (Vol. 2013, No. 17) of the Utah State Bulletin.
Budgeting, Accounting, and Auditing for Utah Local Education Agencies (LEAs)
Five-Year Notice of Review and Statement of Continuation
DAR File No.: 37884
Filed: 08/02/2013 10:57:27 AM
NOTICE OF REVIEW AND STATEMENT OF CONTINUATION
Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:
Subsection 53A-1-402(1)(e)(iv) allows the Utah State Board of Education (Board) to adopt rules regarding financial, statistical, and student accounting requirements and Subsection 53A-1-401(3) allows the Board to adopt rules in accordance with its responsibilities.
Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:
No written comment has been received.
Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:
This rule continues to be necessary because it specifies uniform budgeting, accounting, and auditing procedures for local education agencies consistent with Generally Accepted Accounting Principles (GAAP) and Generally Accepted Auditing Standards (GAAS). Therefore, this rule should be continued.
The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:Education
250 E 500 S
SALT LAKE CITY, UT 84111-3272
Direct questions regarding this rule to:
- Carol Lear at the above address, by phone at 801-538-7835, by FAX at 801-538-7768, or by Internet E-mail at firstname.lastname@example.org
Carol Lear, Director, School Law and Legislation
The Portable Document Format (PDF) version of the Bulletin is the official version. The PDF version of this issue is available at https://rules.utah.gov/publicat/bull-pdf/2013/b20130901.pdf. The HTML edition of the Bulletin is a convenience copy. Any discrepancy between the PDF version and HTML version is resolved in favor of the PDF version.
For questions regarding the content or application of this rule, please contact Carol Lear at the above address, by phone at 801-538-7835, by FAX at 801-538-7768, or by Internet E-mail at email@example.com.