Relevant Statutes

Article XIII

Section 3,	Property Tax Exemption for school districts.
51-2-1	Audits of political subdivisions, interlocal organizations and other local entities required.
51-2-2	When audits must be made.
51-2-3	Audit reports - Contents - Preservation.
51-2-3.5	State auditor responsibilities.
51-2-4	File of bids received and proof of advertisement - Time for keeping.
51-2-5	Withholding allocated state funds from entity that does not comply with audit requirements.
51-2-6	Audit of entity not complying with audit requirements.
51-2-7	General fund reimbursed for audits of non-appropriated activities - Amount of reimbursement.
51-2-8	Entities exempt from audit requirements - Report required.
51-4-2	Deposits by Political Subdivisions.
51-7-1	State Money Management Act.
53A-1-402	Board to establish minimum standards for public schools.
53A-1-404	Auditors appointed – auditing standards.
53A-1-405	State Board to verify audits.
53A-1a-513	Funding for charter schools.
53A-2-204	District paying tuition – effect on State aid.

53A-2-205 Permitting attendance by non-residence of the State – tuition.

53A-2-210 Funding.

53A-3-302 Business Administrator - Term-Oath-Bond

53A-3-303 Duties of Business Administrator.

53A-3-402.7 Kindergartens – Establishment – Funding.

53A-3-404 Annual financial report – audit report.

53A-3-405 Approval of purchases or indebtedness – Board approval of identified purchases.

53A-3-409 Local governmental entities and school districts – Contracts and cooperation – Disbursement of funds.

53A-16-101 Uniform School Fund – Sources enumerated.

53A-16-103 Duty of Division of Finance – Apportionment of fund by state board – Certification of apportionments.

53A-16-106 Annual certification of tax rate proposed by local school board – Inclusion of school district budget – Modified filing date.

53A-16-107 Maintenance of school plants – Authority to use proceeds of .0002 tax rate – Restrictions and procedure.

53A-16-108 Levy of tax – Collection and deposit.

53A-16-110 Special tax to buy school building sites, build and furnish school houses, or improve school property.

53A-17a-104 Amount of state’s contribution toward minimum school program.

53A-17a-133 State-supported voted leeway program authorized – Election requirements – State guarantee – Reconsideration of the program.

53A-17a-134 Board-approved leeway – Purpose – State support – Disapproval.

53A-17a-135 Certified revenue levy.

53A-17a-143 District tax rate – Increase of local property tax rate – Termination.

53A-17a-144 Contribution of state to cost of minimum school program – Determination of amounts – Levy on taxable property – Disbursal – Deficiency.

53A-17a-145 Additional levy by district for debt service, school sites, buildings, buses, textbooks, and supplies.

53A-17a-147 Use of funds for approved programs – Assessment of funded programs.

53A-18- School District Indebtedness.

53A-19-101 Superintendent of school district as budget officer – School district budget.

53A-19-102 Local school boards budget procedures.

53A-19-103 Undistributed reserve in school board budget.

53A-19-104 Limits on appropriations – Estimated expendable revenue.

53A-19-105 School district interfund transfers.

53A-19-106 Warrants drawn by business administrator.

53A-19-107 Emergency expenditures.

53A-19-108 Monthly budget reports.

53A-21-102 Capital Outlay Foundation Program.

59-2-1101 Property Tax Exemption for School Districts.