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(1) The state board shall prepare and submit to the governor, the Education Interim Committee, and the Public Education Appropriations Subcommittee, by January 15 of each year, an annual written report known as the State Superintendent's Annual Report that includes:
(a) the operations, activities, programs, and services of the state board;
(b) subject to Subsection (4)(b), all reports listed in Subsection (4)(a); and
(c) data on the general condition of the schools with recommendations considered desirable for specific programs, including:
(i) a complete statement of fund balances;
(ii) a complete statement of revenues by fund and source;
(iii) a complete statement of adjusted expenditures by fund, the status of bonded indebtedness, the cost of new school plants, and school levies;
(iv) a complete statement of state funds allocated to each school district and charter school by source, including supplemental appropriations, and a complete statement of expenditures by each school district and charter school, including supplemental appropriations, by function and object as outlined in the United States Department of Education publication "Financial Accounting for Local and State School Systems";
(v) a statement that includes data on:
(A) fall enrollments;
(B) average membership;
(C) high school graduates;
(D) licensed and classified employees, including data reported by school districts on educator ratings described in Section 53G-11-511;
(E) pupil-teacher ratios;
(F) average class sizes;
(G) average salaries;
(H) applicable private school data; and
(I) data from statewide assessments described in Section 53E-4-301 for each school and school district;
(vi) statistical information regarding incidents of delinquent activity in the schools or at school-related activities; and
(vii) other statistical and financial information about the school system that the state superintendent considers pertinent.
(2)
(a) For the purposes of Subsection (1)(c)(v):
(i) the pupil-teacher ratio for a school shall be calculated by dividing the number of students enrolled in a school by the number of full-time equivalent teachers assigned to the school, including regular classroom teachers, school-based specialists, and special education teachers;
(ii) the pupil-teacher ratio for a school district shall be the median pupil-teacher ratio of the schools within a school district;
(iii) the pupil-teacher ratio for charter schools aggregated shall be the median pupil-teacher ratio of charter schools in the state; and
(iv) the pupil-teacher ratio for the state's public schools aggregated shall be the median pupil-teacher ratio of public schools in the state.
(b) The report shall:
(i) include the pupil-teacher ratio for:
(A) each school district;
(B) the charter schools aggregated; and
(C) the state's public schools aggregated; and
(ii) identify a website where pupil-teacher ratios for each school in the state may be accessed.
(3) For each operation, activity, program, or service provided by the state board, the annual report shall include:
(a) a description of the operation, activity, program, or service;
(b) data and metrics:
(i) selected and used by the state board to measure progress, performance, effectiveness, and scope of the operation, activity, program, or service, including summary data; and
(ii) that are consistent and comparable for each state operation, activity, program, or service;
(c) budget data, including the amount and source of funding, expenses, and allocation of full-time employees for the operation, activity, program, or service;
(d) historical data from previous years for comparison with data reported under Subsections (3)(b) and (c);
(e) goals, challenges, and achievements related to the operation, activity, program, or service;
(f) relevant federal and state statutory references and requirements;
(g) contact information of officials knowledgeable and responsible for each operation, activity, program, or service; and
(h) other information determined by the state board that:
(i) may be needed, useful, or of historical significance; or
(ii) promotes accountability and transparency for each operation, activity, program, or service with the public and elected officials.
(4)
(a) Except as provided in Subsection (4)(b), the annual report shall also include:
(i) the report described in Section 53E-3-507 by the state board on career and technical education needs and program access;
(ii) through October 1, 2022, the report described in Section 53E-3-515 by the state board on the Hospitality and Tourism Management Career and Technical Education Pilot Program;
(iii) beginning on July 1, 2023, the report described in Section 53E-3-516 by the state board on certain incidents that occur on school grounds;
(iv) the report described in Section 53E-4-202 by the state board on the development and implementation of the core standards for Utah public schools;
(v) the report described in Section 53E-5-310 by the state board on school turnaround and leadership development;
(vi) the report described in Section 53E-10-308 by the state board and Utah Board of Higher Education on student participation in the concurrent enrollment program;
(vii) the report described in Section 53F-5-506 by the state board on information related to personalized, competency-based learning; and
(viii) the report described in Section 53G-9-802 by the state board on dropout prevention and recovery services.
(b) The Education Interim Committee or the Public Education Appropriations Subcommittee may request a report described in Subsection (4)(a) to be reported separately from the State Superintendent's Annual Report.
(5) The annual report shall be designed to provide clear, accurate, and accessible information to the public, the governor, and the Legislature.
(6) The state board shall:
(a) submit the annual report in accordance with Section 68-3-14; and
(b) make the annual report, and previous annual reports, accessible to the public by placing a link to the reports on the state board's website.
(7)
(a) Upon request of the Education Interim Committee or Public Education Appropriations Subcommittee, the state board shall present the State Superintendent's Annual Report to either committee.
(b) After submitting the State Superintendent's Annual Report in accordance with this section, the state board may supplement the report at a later time with updated data, information, or other materials as necessary or upon request by the governor, the Education Interim Committee, or the Public Education Appropriations Subcommittee.