53G-7-303. LEA governing board budget procedures.
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Effective 11/6/2025
53G-7-303. LEA governing board budget procedures.
(1)As used in this section:
(a)"Budget officer" means:
(i)for a school district, the school district's superintendent; or
(ii)for a charter school, an individual selected by the charter school governing board.
(b)"LEA governing board" means:
(i)for a school district, the local school board; or
(ii)for a charter school, the charter school governing board.
(a)For a school district, before June 30 of each year, a local school board shall adopt a budget and make appropriations for the next fiscal year.
(b)For a school district, if the tax rate in the school district's proposed budget exceeds the certified tax rate defined in Section 59-2-924 , the local school board shall comply with Section 59-2-919 in adopting the budget, except as provided by Section 53F-8-301 .
(a)For a school district, before the adoption or amendment of a budget, a local school board shall hold a public hearing, as defined in Section 10-20-102 , on the proposed budget or budget amendment.
(b)In addition to complying with Title 52, Chapter 4, Open and Public Meetings Act , in regards to the public hearing described in Subsection (3)(a) , at least 10 days prior to the public hearing, a local school board shall:
(i)publish a notice of the public hearing in a newspaper or combination of newspapers of general circulation in the school district, except as provided in Section 45-1-101 ;
(ii)publish a notice of the public hearing electronically in accordance with Section 45-1-101 ;
(iii)file a copy of the proposed budget with the local school board's business administrator for public inspection; and
(iv)post the proposed budget on the school district's Internet website.
(c)A notice of a public hearing on a school district's proposed budget shall include information on how the public may access the proposed budget as provided in Subsections (3)(b)(iii) and
(iv).
(4)For a charter school, before June 30 of each year, a charter school governing board shall adopt a budget for the next fiscal year.
(5)Within 30 days of adopting a budget, an LEA governing board shall file a copy of the adopted budget with the state auditor and the state board.
Amended by Chapter 16 , 2025 Special Session 1