USOE Home » School Finance » Financial Reporting

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 legal references, 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.

Due Dates

Report Due Dates


State of Utah Employee Electronic Funds Transfer Authorization Form (Non-Payroll)

Utah Public Education Finance System (UPEFS) Master

Vendor Number Application/Update (Substitute W-9 Certification)

Frequently Asked Questions

Financial Reporting FAQs


2016 Report Submission Tracking

Annual Financial Report (AFR)

Annual Program Report (APR)

Audited Financial Statements



Budget and Accounting Handbook

Chart of Accounts

Indirect Costs

Reference Guide

2013 Superintendents Annual Report

Total Revenue by Source

Revenue and Expenditure by Fund and Program Summary

Revenue and Expenditure by Fund and Program LEA Detail