Limited LEA budgetary flexibility.

1. Law
2. Utah Code
3. Public Education System -- Funding
4. State Funding -- Minimum School Program
5. General Administration of the Minimum School Program
6. Limited LEA budgetary flexibility.

Affected by 63I-2-253 on 7/1/2024

Effective 5/5/2021
53F-2-209. Limited LEA budgetary flexibility.

• (1) Notwithstanding any other provision of the Utah Code, for fiscal year 2021:
  • (a) except as provided in Subsection (1)(b), an LEA may:
    • (i) use up to 35% of the LEA's state restricted funding for each formula-based program to flexibly and without restriction respond to changing circumstances and student needs resulting from the COVID-19 emergency, as that term is defined in Section 53-2c-102;
    • (ii) transfer fund balances between funds as necessary to flexibly expend funds as described in Subsection (1)(a)(i); and
  • (b) an LEA may not:
    • (i) transfer funds under Subsection (1)(a)(i) related to the school LAND Trust Program, established in Section 53G-7-1206, or a qualified grant program; or
    • (ii) expend the transferred funds for capital projects or improvements.

• (2) Notwithstanding any other provision of the Utah Code, for any funds for which the state imposes restrictions on the use of the funds:
  • (a) any expenditure that would have been required to be made before the end of fiscal year 2021 without the application of this section is extended to fiscal year 2022; and
  • (b) any expenditure that would have been required to be made before the end of fiscal year 2022 without the application of this section is extended to fiscal year 2023.

• (3)
  • (a) Nothing in this section authorizes an LEA to violate federal law or federal restrictions on the LEA's funds.
  • (b) An LEA that takes an action that this section authorizes shall ensure that the LEA continues to meet federal maintenance of effort requirements.

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