2006 Utah Code - 53A-17a-105 — Action required for underestimated or overestimated weighted pupil units -- Action required for underestimating or overestimating local contributions.

     53A-17a-105.   Action required for underestimated or overestimated weighted pupil units -- Action required for underestimating or overestimating local contributions.
     (1) If the number of weighted pupil units in a program is underestimated in Section 53A-17a-104, the amount per pupil in that program paid under this chapter must be reduced so that the amount paid does not exceed the estimated amount by program.
     (2) If the number of weighted pupil units in a program is overestimated in Section 53A-17a-104, the state superintendent of public instruction shall either increase the amount paid in that program per weighted pupil unit or transfer the unused amount in that program to another program included in the minimum school program.
     (3) (a) If surplus funds are transferred to another program, the state superintendent, if he determines certain districts have greater need for additional funds, may designate the districts as well as the programs to which the transferred funds will be allocated.
     (b) Any amounts transferred under Subsection (a) may be spent in addition to the amounts listed in Section 53A-17a-104.
     (4) The limitation on the proceeds from local tax rates for operation and maintenance programs under this chapter is subject to modification by local school boards under Sections 53A-17a-133 and 53A-17a-134 and to special tax rates authorized by this chapter, and shall be adjusted accordingly.
     (5) If local contributions are overestimated, the guarantee per weighted pupil unit is reduced for all programs so the total state contribution for operation and maintenance programs does not exceed the amount authorized in Subsection 53A-17a-104(1).
     (6) (a) If local contributions from the basic tax rate for operation and maintenance programs are underestimated, the excess is applied first to support the value of the weighted pupil unit as set by the Legislature for total weighted pupil units generated by the districts and those costs of Social Security and retirement, transportation, and board and voted leeway that occur as a result of the additional generated weighted pupil units, following internal adjustments by the state superintendent as provided in this section.
     (b) The state contribution is decreased so the total school program cost for operation and maintenance programs does not exceed the total estimated contributions to school districts for all programs under Subsection 53A-17a-104(2) plus the amount of local revenue necessary to support the value of the weighted pupil unit for weighted pupil units generated and those costs of Social Security and retirement, transportation, and board and voted leeway that occur as a result of the additional generated weighted pupil units.
     (7) As an exception to Section 63-38-8, the state fiscal officer may not close out appropriations from the Uniform School Fund at the end of a fiscal year.

Amended by Chapter 268, 1994 General Session