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Financial Reporting

Finances play an integral role in support of public education in Utah. Each school district and charter school accounting must comply with generally accepted accounting principles (GAAP), established by the Governmental Accounting Standards Board (GASB). The accounting methods must be capable of producing financial reports that conform with GAAP and the legal requirements of Utah.

This section will link you to chart of accounts, prior year financial summaries of the Annual Financial Report (AFR) and Annual Program Report (APR), indirect cost rates, and other finance matters relating to public education in Utah.

Additional information can be found in the Annual Report of the State Superintendent of Public Instruction.

Frequently Asked Questions

Financial Reporting FAQs


2016 Report Submission Tracking

Annual Financial Report (AFR)

Annual Program Report (APR)


Budget and Accounting Handbook

Chart of Accounts

Indirect Costs

Reference Guide