Reporting
Budget and Accounting Handbook
This handbook is intended to help in the standardization of financial and statistical reports submitted by school districts and charter schools. The contents may be updated from time to time but the basic principles have been in place since 1979 when Utah adopted the Handbook II chart of accounts approved by the Department of Education in 1974. We continue to follow those principles and hope this compilation will assist with questions about specific portions of school budgeting, accounting, auditing and financial reporting in the State of Utah.
Chapter 3: Accounting:
- Financial Accounting
- Pupil Accounting
- Financial Accounting for Local and State School Systems
National Center for Education Statistics (NCES)
Chapter 6: Auditing:
- Financial Audits
- Forms, Manuals and Guides
Utah Office of the State Auditor - Statistical Audits
Schedule 1 Administrative Records: Utah School Districts General Retention Schedule
Chart of Accounts
The chart of accounts gives a school district or charter school the ability to accurately and effectively report on its financial activities and be able to compare data with other school districts or charter schools within the state. The chart of accounts, follow guidelines from Financial Accounting for Local and State School Systems, 2014 Edition, National Center for Education Statistics (NCES). All school districts and charter schools are required to report to the State Board of Education using the approved chart of accounts.
Account Codes
Fiscal Year 2024
Fiscal Year 2023
Revenue CodesReports
Annual Financial Report (AFR)
The AFR reports all school district and charter school financial data by fund. The General fund is the largest and records the majority of operating expenses for the operation and maintenance of education.
The AFR summarizes and totals data by school district and charter school. The AFR is compiled using Microsoft Excel. When opening a file click on Enable Macros then click Don't Update to open and work with the file.
2021 Fiscal Year
Annual Program Report (APR)
The APR reports all school district and charter school financial data by major program. (i.e. Direct Instruction, Special Education, Career Technology Education, Capital Projects, etc.) The APR summarizes and totals data by school district and charter school.
The APR is complied using Microsoft Excel. When opening a file click on 'Enable Macros' then click 'Don't Update' to open and work with the file.
2022 Fiscal Year
Schedule C: Career and Technical Education
Schedule D: Special Populations
Schedule H: Restricted State and Federal
2021 Fiscal Year
Schedule C: Career and Technical Education
Schedule D: Special Populations
Schedule H: Restricted State and Federal
Note: If you need this information in an accessible format, contact the department directly.
Indirect Costs
Schedule H: Indirect Cost Methodology
Indirect Costs: Guidance for State Agencies and School Food Authorities
Local Education Agency (LEA) Delegation Agreement
Statewide Approved Indirect Costs Rates
Indirect Cost Type Schedules
Utah State Board of Education Indirect Cost Type Schedule Fiscal Year (FY) 2024
Utah State Board of Education Indirect Cost Type Schedule Fiscal Year (FY) 2023
Utah State Board of Education Indirect Cost Type Schedule Fiscal Year (FY) 2022
2022 Training
January 5
Agenda for New Business Administrator Training
New Business Official Training
Utah Public Education Financial System (UPEFS)/Financial Reports/Chart of Accounts
Utah State Board of Education Chart of Accounts Fiscal Year 2022
Special Education Finance Basics
New Business Administrator Training
May 11
Spring Finance Training May 11th, 2022
YouTube
Agenda for Utah State Board of Education – Spring 2022 Finance Training
USBE Financial Operations Staff and New Funding Distributions
State Compliance Audit Versus School Fees Administrative Review
Utah State Board of Education (USBE) Spring Finance Training
Basics of Direct and Indirect Costs for Local Education Agencies (LEAs)
New Program Accounting 2022 Legislative Session
Charter School Authorizer and Miscellaneous Items
October 21
Fall 2022 Finance Training
YouTube
2021 Training
May 12
Spring Finance Training
YouTube
Utah State Board of Education (USBE) Agenda 2021 Spring Finance Training
2021 Public Education Summary Presentation
2021 Public Education Summary
Utah State Board of Education Policy, Law and Professional Practices
COVID-19 Relief Funding for K-12
Miscellaneous Items USBE - School Finance
Local Education Agencies (LEA) Statistics
Basics of Direct and Indirect Costs for LEAs
USBE Spring Finance Training Child Nutrition Programs
2021 General Legislative Session Bills and Procurement
Fiscal Year (FY) 2021-2022 Legislative Estimates Overview
November 17
USBE Fall Finance Training November 17, 2021
YouTube
Utah State Board of Education - Fall Finance Training Agenda
COVID-19 Relief Funding for K-12
Budgets, Midyear Updates and More
Procurement 101: An Introduction
Grants Compliance and Reimbursement Requests
Governmental Accounting Standards Board (GASB) FY 2021-2022