2011 Utah Code
Title 53A State System of Public Education
Chapter 3 Local School Boards
Section 303 Duties of business administrator.

53A-3-303. Duties of business administrator.
Subject to the direction of the district superintendent of schools, the district's business administrator shall:
(1) attend all meetings of the board, keep an accurate record of its proceedings, and have custody of the seal and records;
(2) be custodian of all district funds, be responsible and accountable for all money received and disbursed, and keep accurate records of all revenues received and their sources;
(3) countersign with the president of the board all warrants and claims against the district as well as other legal documents approved by the board;
(4) prepare and submit to the board each month a written report of the district's receipts and expenditures;
(5) use uniform budgeting, accounting, and auditing procedures and forms approved by the State Board of Education, which shall be in accordance with generally accepted accounting principles or auditing standards and Title 63J, Chapter 1, Utah Budgetary Procedures Act;
(6) prepare and submit to the board a detailed annual statement for the period ending June 30, of the revenue and expenditures, including beginning and ending fund balances;
(7) assist the superintendent in the preparation and submission of budget documents and statistical and fiscal reports required by law or the State Board of Education;
(8) insure that adequate internal controls are in place to safeguard the district's funds; and
(9) perform other duties as the superintendent may require.