2011 Utah Code
Title 53A State System of Public Education
Chapter 19 School District Budgets
Section 101 Superintendent of school district as budget officer -- School district budget.

53A-19-101. Superintendent of school district as budget officer -- School district budget.
(1) The superintendent of each school district is the budget officer of the district.
(2) Prior to June 1 of each year, the superintendent shall prepare and file with the local school board a tentative budget. The tentative budget and supporting documents shall include the following items:
(a) the revenues and expenditures of the preceding fiscal year;
(b) the estimated revenues and expenditures of the current fiscal year;
(c) an estimate of the revenues for the succeeding fiscal year based upon the lowest tax levy that will raise the required revenue, using the current year's taxable value as the basis for this calculation;
(d) a detailed estimate of the essential expenditures for all purposes for the next succeeding fiscal year; and
(e) the estimated financial condition of the district by funds at the close of the current fiscal year.
(3) The tentative budget shall be filed with the district business administrator for public inspection at least 15 days prior to the date of its proposed adoption by the local school board.