(b) the undistributed balance will be included with the new year appropriation and distributed in the following fiscal year according to the formula described in Subsection 53F-2-416(3).(4) Before an LEA governing board approves a school's teacher and student success plan, the LEA shall verify that if a school's third-grade students score below the statewide reading benchmark goal, the school's teacher and student success plan allocates at least 50% of the Teacher and Student Success Act (TSSA) program funds toward evidence-based literacy strategies and practices as described in Subsection 53G-7-1304(2)(e). [(4)](5) For purposes of calculating the formula described in Subsection 53F-2-416(3), "weighted pupil units" means: (a) for an existing LEA:
(i) the weighted pupil units for the prior year for the minimum school basic program; minus
(ii) the weighted pupil units allocated for foreign exchange students; and
(b) for a new LEA or a charter school opening a new satellite campus:
(i) the weighted pupil units based on the LEA's projected enrollment for the current year for the minimum school basic program; minus
(ii) the weighted pupil units allocated for foreign exchange students; and
(c) for the Utah Schools for the Deaf and Blind, the prior year October 1 headcount multiplied by two.
[(5)](6) For a new LEA or a charter school opening a new satellite campus during the second year of operation, the Superintendent shall increase or decrease the LEA's first year distribution of funds to reflect the LEA's actual first year October 1 counts. [(6)](7) For purposes of determining whether a school district in a county of the first, second, or third class has an approved board local levy for the maximum amount allowed for the purposes described in Subsection 53G-7-1304(2)(c)(i)(A), the school district meets the property tax requirements of Subsection 53G-7-1304(2)(a)(i) if in the applicable fiscal year: (a) the school district's rate imposed for the board local levy is equal to the maximum amount allowed under Section 53F-8-302; or
(b)(i) the school district's board local levy rate meets or exceeds an amount equal to the certified board local levy rate; and
(ii) the school district's board local levy rate equaled the maximum amount allowed under Section 53F-8-302 sometime within the prior five fiscal years.
[(7)](8) For purposes of determining whether a school district in a county of the first, second, or third class increased the school district's board local levy by at least .0001 per dollar of taxable value as described in Subsection 53G-7-1304(2)(c)(i)(B), a school district that does not meet the property tax requirements of Subsection (6), the school district meets the requirements of Subsection 53G-7-1304(2)(c)(i)(B) if the school district's board local levy rate for the current fiscal year is at least .0001 per dollar of taxable value more than the school district's board local levy rate imposed in the prior fiscal year. [(8)](9) The Superintendent shall determine the state average teacher salary using the most recent Superintendent's Annual Report of Average Teacher Salaries. [(9)](10) For a new LEA in the new LEA's first or second year of operation, the new LEA's average teacher salary is equal to the state average teacher salary. R277-927-4. LEA Financial Reporting and Prohibited Uses of Program Funds.
(1) An LEA shall report expenditures of program money by location according to the Board approved chart of accounts.
(2) An LEA may not use program money:
(a) for a purpose described in Subsection 53G-7-1304(1);
(b) to support adult education; or
(c) to pay for contracted services commonly performed by the following staff:
(i) school level administration staff;
(ii) building and maintenance staff, including custodial staff;
(iii) transportation staff;
(iv) child nutrition services staff;
(v) operational or facility support staff;[ or] (vi) district level staff; or (vii) literacy instruction, curricula, or interventions that utilize the three-cueing method. (3) As used in Subsection 53G-7-1304(2), "district administration costs" does not include salary driven benefits for school personnel charged at the district level.
(4)(a) An LEA may carry over restricted program funds into the next fiscal year to support a purpose identified by the LEA governing board student success framework.
(b) If an LEA carries over funds as described in Subsection (4)(a), the LEA shall report the funds according to the Board approved chart of accounts.
R277-927-5. LEA Allocations to Schools.
(1) An LEA with two or more schools shall establish a policy that defines how the LEA will calculate and distribute program allocations based on prior year average daily membership as determined by the Superintendent, to all schools within the LEA, including how the LEA will calculate allocations for new schools within the LEA.
(2) For a new school within an LEA, the LEA shall calculate and distribute the school's allocation based on the school's projected October 1 headcount for the applicable school year.
(3) After calculating an LEA's school level allocations, an LEA may make adjustments to individual school ADM values and school level allocations due to changes in current year student enrollment for reasons including:
(a) changes in school boundaries;
(b) changes to feeder school patterns;
(c) changes in grade levels offered; or
(d) significant student growth of 30% or more.
R277-927-6. Accountability Performance Standards.
(1) For purposes of determining the threshold of points that designates a school as succeeding in school performance as described in Subsection 53G-7-1306(1)(a), a school is succeeding in school performance if, in the most recently published school determinations, the school has:
(a) 43.5% or more of the total points possible for a school that is an elementary or middle school; or
