Section R277-113-7 - Reporting of School Level Expenditures(1) In accordance with ESSA, the Superintendent shall make public the per pupil expenditures of federal, state, and local funds, for each LEA and each school in the state. (a) The Superintendent shall exclude expenditures that: (ii) do not reflect the day-to-day operations of an LEA or school;(iii) do not contribute to k-12 education; or(iv) are significant, unique expenditures that may skew data in certain years and thwart year-to-year comparison.(b) The Superintendent shall publish and make available a comprehensive list of expenditures that are excluded from per pupil expenditure information.(2) The Superintendent's school level report for each school shall include: (a) average daily membership for the fiscal year covered by the report;(b) an indicator if the school is: (ii) a Necessarily Existent Small School;(c) grade levels served by each school;(d) student demographics;(e) expenditures recorded at the school level and central expenditures allocated to each school by: (i) federal program expenditures; and(ii) state and local combined expenditures;(f) calculated per pupil expenditures; and(g) average teacher salary.(3) The Superintendent may not report expenditure data for a school with an n-size of less than 10.Utah Admin. Code R277-113-7
Adopted by Utah State Bulletin Number 2017-5, effective 2/7/2017Amended by Utah State Bulletin Number 2018-14, effective 6/22/2018Amended by Utah State Bulletin Number 2020-17, effective 8/12/2020Amended by Utah State Bulletin Number 2020-23, effective 11/10/2020Amended by Utah State Bulletin Number 2021-22, effective 11/8/2021Amended by Utah State Bulletin Number 2023-24, effective 12/11/2023Amended by Utah State Bulletin Number 2024-16, effective 8/7/2024