Education

Administration

Rule 108: Annual Assurance of Compliance by Local School Boards

Effective Date: 10/08/2026

Admin. Code Reference: R277-108

Rule Type: Current Rule

NOTICE OF SUBSTANTIVE CHANGE

TYPE OF FILING: Amendment

Filing ID: 58150

Rule or section number:

R277-108

1. Agency Information

Title catchline:

Education, Administration

Building:

Board of Education

Street address:

250 E 500 S

City, state:

Salt Lake City, UT

Mailing address:

PO Box 144200

City, state and zip:

Salt Lake City, UT 84114-4200

2. Contact Persons

Name:

Phone:

Email:

Elisse Newey

801-538-7500

Elisse.newey@schools.utah.gov

Please address questions regarding information on this notice to the persons listed above.

3. General Information

A. Rule or section catchline:

R277-108. Annual Assurance of Compliance by Local School Boards

B. Purpose of the new rule or reason for the change:

The rule amendments are needed to update the reference to the incorporated document, as well as to clarify the reporting deadline requirements.

C. Summary of the new rule or change:

The amendments replace the Incorporated Document, Local Education Agency (LEA) Compliance and Assurance Checklist for 2024-2-24 with the updated document for the 2026-2027 School Year.

The amendments clarify that if the reporting deadline is not met by LEAs, then it may result in federal funds/grants being withheld.

The amendments also remove the rule's oversight categorization of "Category 3".

5. Fiscal Information

Provide an estimate and written explanation of the aggregate anticipated cost or savings to:

A. State budget:

This rule change is not expected to have fiscal impact on state government revenues or expenditures.

Removing the internal regulatory classification clause is a technical clean-up measure.

Updating the date of the incorporated checklist is a routine annual administrative maintenance task.

Utah State Board of Education (USBE) staff compile, host, and maintain the electronic compliance checklist as part of regular ongoing job duties.

These changes do not create new state programs, alter state funding allocation formulas, or require additional state administrative staffing or expenditures.

Consequently, there are no incremental costs or savings to the state budget.

The incorporated annual assurance checklist does not have any new costs or changes for USBE or LEAs; it simply updates language and references to various statutory changes from the recent legislative sessions.

B. Local governments:

This rule change is not expected to have fiscal impact on local governments' revenues or expenditures.

School districts and charter schools are already required by state and federal law to complete and submit an annual electronic assurance checklist to the USBE. Updating the reference year to the 2026-2027 school year maintains this established annual attestation process.

Because LEA administrators execute this electronic submission as part of their standard ongoing compliance workflow, updating the checklist date does not impose new operational mandates, software requirements, or reporting structures beyond existing administrative routines.

Therefore, no incremental costs or savings will be realized by LEAs. The incorporated annual assurance checklist does not have any new costs or changes for USBE or LEAs; it simply updates language and references to various statutory changes from the recent legislative sessions.

C. Small businesses ("small business" means a business employing 1-49 persons):

This rule change is not expected to have fiscal impact on small businesses' revenues or expenditures.

This administrative rule applies exclusively to public education entities (school districts, charter schools, and the Utah Schools for the Deaf and the Blind). It contains no provisions that regulate, touch upon, or mandate compliance from private commercial operations.

Therefore, it will have zero aggregate economic impact on small businesses.

D. Non-small businesses ("non-small business" means a business employing 50 or more persons):

There are no non-small businesses in the industry in question, Elementary and Secondary Schools (North American Industry Classification System (NAICS) 611110). Because there are no non-small businesses, they do not account for any service delivery for Elementary and Secondary Schools. Therefore, non-small businesses are not expected to receive increased or decreased revenues per year. This proposed rule change is not expected to have any fiscal impact on non-small businesses' revenues or expenditures because there are no applicable non-small businesses, and it does not require any expenditures of, or generate revenue for non-small businesses.

E. Persons other than small businesses, non-small businesses, state, or local government entities ("person" means any individual, partnership, corporation, association, governmental entity, or public or private organization of any character other than an agency):

This rule change is not expected to have fiscal impact on revenues or expenditures for persons other than small businesses, businesses, or local government entities.

The amendments strictly govern public LEA compliance reporting and internal state board classification. They impose no direct financial obligations, tax changes, out-of-pocket fees, or cost savings on parents, students, educators, or individual taxpayers as an aggregate class.

F. Compliance costs for affected persons:

There are no compliance costs for affected persons.

Because individual administrators and entities perform this attestation as part of standard duties using existing electronic systems, no entity within an affected class will need to purchase hardware, hire additional personnel, or pay filing fees.

The incremental compliance cost per individual entity is $0.

6. Regulatory Impact Summary Table

Enter the cost or savings in the relevant cell. If there is no cost or savings, enter, "$0." If a cost or savings is inestimable, enter, "inestimable."

Fiscal Cost

FY2027

FY2028

FY2029

FY2030

FY2031

State Budget

Local Governments

Small Businesses

Non-Small Businesses

Other Persons

Total Fiscal Cost

Fiscal Benefits

FY2027

FY2028

FY2029

FY2030

FY2031

State Budget

Local Governments

Small Businesses

Non-Small Businesses

Other Persons

Total Fiscal Benefits

Net Fiscal Benefits

7. Regulatory Impact Analysis Approval

The State Superintendent of the Utah State Board of Education, Molly Hart, has reviewed and approved this regulatory impact analysis.

8. Family Impact Information

A. The agency has considered this rule's impact on family health, stability, and formation:

☒

9. Citation Information

Provide citations to the statutory authority for the rule. If there is also a federal requirement for the rule, provide a citation to that requirement:

Utah Constitution, Article X, Section 3

Subsection 53E-3-401(4)

10. Incorporation by Reference Information

Incorporation by Reference (if this rule incorporates more than two items by reference, please include additional tables):

A. This rule adds or updates the following title of material incorporated by reference (a copy of the material incorporated by reference must be submitted to the Office of Administrative Rules. If none, leave blank):

Official Title of Materials Incorporated (from title page)

Local Education Agency (LEA) Compliance and Assurance Checklist for the 2026-2027 School Year

Publisher

Utah State Board of Education

Issue Date

April 2026

11. Public Notice Information

The public may submit written or oral comments to the agency identified in box 1.

A. Comments will be accepted until:

10/01/2026

12. Effective Date Information

This rule change MAY become effective on:

(NOTE: This is the date the agency anticipates making the filing effective. It is NOT the effective date)

10/08/2026

13. Agency Authorization Information

Agency head or

designee and title:

Elisse Newey, Deputy Superintendent of

Policy

Date:

08/14/2026

R277. Education, Administration.

R277-108. Annual Assurance of Compliance by Local School Boards.

R277-108-1. Authority[,] and Purpose[, and Oversight Category].

(1) This rule is authorized by:

(a) Utah Constitution Article X, Section 3, which vests general control and supervision over public education in the Board; and

(b) Subsection 53E-3-401(4), which allows the Board to make rules to execute the Board's duties and responsibilities under the Utah Constitution and state law and allows the Board to interrupt disbursements of state aid to any district which fails to comply with rules adopted in accordance with the law.

(2) The purpose of this rule is to provide local school boards with a checklist of laws requiring local school board action and a means of assuring that local boards are in compliance.

[(3) This Rule R277-108 is categorized as Category 3 as described in Rule R277-111.]

R277-108-2. Definitions.

"Assurance document" or "checklist" means the Annual Assurances of Compliance checklist incorporated by reference in Section R277-108-3.

R277-108-3. Incorporation of Annual Assurances of Compliance.

(1) This rule incorporates by reference the Local Education Agency (LEA) Compliance and Assurance Checklist for [2024-2025]2026-

2027 School Year, which lists the required state and federal compliance information for identified programs and funds, including:

(a) Board Rule;

(b) State statute;

(d) Federal Law.

(2) A copy of the current Annual Assurances of Compliance List is located at:

(a) https://schools.utah.gov/administrativerules/documentsincorporated; and

(b) the Utah State Board of Education - 250 East 500 South, Salt Lake City, Utah 84111.

R277-108-4. Assurance Document Creation and Availability.

(1) The Superintendent shall provide a checklist of laws and State Board of Education Administrative Rules which require action or compliance by June 1 of each year to school district superintendents, the superintendent for the Utah School for the Deaf and the Blind and charter school directors.

(2) The checklist described in Subsection (1) shall be approved by the Board and shall identify laws and rules along with required compliance dates and reporting forms, if different or necessary than or in addition to the annual assurance document.

(3) The Superintendent shall consolidate all required reporting and compliance forms and provide for electronic reporting, to the extent possible and ensure the assurance document is available publicly.

R277-108-5. Process, Procedures, and Penalties.

(1) An LEA shall submit the required annual responses to the assurance document and other compliance forms on or before dates identified by the Board.

(2) An LEA's assurance document shall contain a signed attestation by the appropriate authority attesting to the accuracy and validity of all responses and assurances provided by an LEA.

(3) If an LEA cannot provide required assurances, compliance information or forms by required dates, an LEA shall provide to the Superintendent a written explanation of the LEA's inability and provide an anticipated submission date.

(4) An LEA's request for additional time to provide the assurance shall be reviewed by the Superintendent and accepted or rejected in a timely manner.

(5) The Superintendent shall request a written explanation from an LEA and identified schools that fail to meet the reporting and compliance deadlines and that have not provided an explanation and request for a delayed submission date.

(6) Following an opportunity to provide explanations and request a delayed submission date, an LEA and identified schools shall be notified of penalties assessed by the Board against the LEA in accordance with Rule R277-114, state law, or federal law.

R277-108-6. Reporting Deadlines.

(1) Responses for the assurance document from an LEA are due to the Superintendent no later than July 1 of each year.

(2) Failure to provide the assurance document by July 1 may result in federal funds or grants being withheld.

R277-108-7. Record Retention.

Responses to the assurance document, as required by the Board, shall be kept on file by the Superintendent for five years, together with letters of explanation and documentation of penalties, as directed by the Board.

KEY: local school boards, compliance, assurances

Date of Last Change: 2026[June 7, 2024]

Notice of Continuation: December 13, 2022

Authorizing, and Implemented or Interpreted Law: Art X Sec 3; 53E-3-401(4)

!--dar--

NOTICE OF SUBSTANTIVE CHANGE

TYPE OF FILING: Amendment

Filing ID: 58150

Rule or section number:

R277-108

1. Agency Information

Title catchline:

Education, Administration

Building:

Board of Education

Street address:

250 E 500 S

City, state:

Salt Lake City, UT

Mailing address:

PO Box 144200

City, state and zip:

Salt Lake City, UT 84114-4200

2. Contact Persons

Name:

Phone:

Email:

Elisse Newey

801-538-7500

Elisse.newey@schools.utah.gov

Please address questions regarding information on this notice to the persons listed above.

3. General Information

A. Rule or section catchline:

R277-108. Annual Assurance of Compliance by Local School Boards

B. Purpose of the new rule or reason for the change:

The rule amendments are needed to update the reference to the incorporated document, as well as to clarify the reporting deadline requirements.

C. Summary of the new rule or change:

The amendments replace the Incorporated Document, Local Education Agency (LEA) Compliance and Assurance Checklist for 2024-2-24 with the updated document for the 2026-2027 School Year.

The amendments clarify that if the reporting deadline is not met by LEAs, then it may result in federal funds/grants being withheld.

The amendments also remove the rule's oversight categorization of "Category 3".

5. Fiscal Information

Provide an estimate and written explanation of the aggregate anticipated cost or savings to:

A. State budget:

This rule change is not expected to have fiscal impact on state government revenues or expenditures.

Removing the internal regulatory classification clause is a technical clean-up measure.

Updating the date of the incorporated checklist is a routine annual administrative maintenance task.

Utah State Board of Education (USBE) staff compile, host, and maintain the electronic compliance checklist as part of regular ongoing job duties.

These changes do not create new state programs, alter state funding allocation formulas, or require additional state administrative staffing or expenditures.

Consequently, there are no incremental costs or savings to the state budget.

B. Local governments:

This rule change is not expected to have fiscal impact on local governments' revenues or expenditures.

C. Small businesses ("small business" means a business employing 1-49 persons):

This rule change is not expected to have fiscal impact on small businesses' revenues or expenditures.

Therefore, it will have zero aggregate economic impact on small businesses.

D. Non-small businesses ("non-small business" means a business employing 50 or more persons):

This rule change is not expected to have fiscal impact on revenues or expenditures for persons other than small businesses, businesses, or local government entities.

F. Compliance costs for affected persons:

There are no compliance costs for affected persons.

The incremental compliance cost per individual entity is $0.

6. Regulatory Impact Summary Table

Enter the cost or savings in the relevant cell. If there is no cost or savings, enter, "$0." If a cost or savings is inestimable, enter, "inestimable."

Fiscal Cost

FY2027

FY2028

FY2029

FY2030

FY2031

State Budget

Local Governments

Small Businesses

Non-Small Businesses

Other Persons

Total Fiscal Cost

Fiscal Benefits

FY2027

FY2028

FY2029

FY2030

FY2031

State Budget

Local Governments

Small Businesses

Non-Small Businesses

Other Persons

Total Fiscal Benefits

Net Fiscal Benefits

7. Regulatory Impact Analysis Approval

The State Superintendent of the Utah State Board of Education, Molly Hart, has reviewed and approved this regulatory impact analysis.

8. Family Impact Information

A. The agency has considered this rule's impact on family health, stability, and formation:

☒

9. Citation Information

Provide citations to the statutory authority for the rule. If there is also a federal requirement for the rule, provide a citation to that requirement:

Utah Constitution, Article X, Section 3

Subsection 53E-3-401(4)

10. Incorporation by Reference Information

Incorporation by Reference (if this rule incorporates more than two items by reference, please include additional tables):

Official Title of Materials Incorporated (from title page)

Local Education Agency (LEA) Compliance and Assurance Checklist for the 2026-2027 School Year

Publisher

Utah State Board of Education

Issue Date

April 2026

11. Public Notice Information

The public may submit written or oral comments to the agency identified in box 1.

A. Comments will be accepted until:

10/01/2026

12. Effective Date Information

This rule change MAY become effective on:

(NOTE: This is the date the agency anticipates making the filing effective. It is NOT the effective date)

10/08/2026

13. Agency Authorization Information

Agency head or

designee and title:

Elisse Newey, Deputy Superintendent of

Policy

Date:

08/14/2026

R277. Education, Administration.

R277-108. Annual Assurance of Compliance by Local School Boards.

R277-108-1. Authority[,] and Purpose[, and Oversight Category].

(1) This rule is authorized by:

(a) Utah Constitution Article X, Section 3, which vests general control and supervision over public education in the Board; and

(2) The purpose of this rule is to provide local school boards with a checklist of laws requiring local school board action and a means of assuring that local boards are in compliance.

[(3) This Rule R277-108 is categorized as Category 3 as described in Rule R277-111.]

R277-108-2. Definitions.

"Assurance document" or "checklist" means the Annual Assurances of Compliance checklist incorporated by reference in Section R277-108-3.

R277-108-3. Incorporation of Annual Assurances of Compliance.

(1) This rule incorporates by reference the Local Education Agency (LEA) Compliance and Assurance Checklist for [2024-2025]2026-

2027 School Year, which lists the required state and federal compliance information for identified programs and funds, including:

(a) Board Rule;

(b) State statute;

(d) Federal Law.

(2) A copy of the current Annual Assurances of Compliance List is located at:

(a) https://schools.utah.gov/administrativerules/documentsincorporated; and

(b) the Utah State Board of Education - 250 East 500 South, Salt Lake City, Utah 84111.

R277-108-4. Assurance Document Creation and Availability.

R277-108-5. Process, Procedures, and Penalties.

(1) An LEA shall submit the required annual responses to the assurance document and other compliance forms on or before dates identified by the Board.

(2) An LEA's assurance document shall contain a signed attestation by the appropriate authority attesting to the accuracy and validity of all responses and assurances provided by an LEA.

(4) An LEA's request for additional time to provide the assurance shall be reviewed by the Superintendent and accepted or rejected in a timely manner.

R277-108-6. Reporting Deadlines.

(1) Responses for the assurance document from an LEA are due to the Superintendent no later than July 1 of each year.

(2) Failure to provide the assurance document by July 1 may result in federal funds or grants being withheld.

R277-108-7. Record Retention.

KEY: local school boards, compliance, assurances

Date of Last Change: 2026[June 7, 2024]

Notice of Continuation: December 13, 2022

Authorizing, and Implemented or Interpreted Law: Art X Sec 3; 53E-3-401(4)

!--dar--

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Rule 108: Annual Assurance of Compliance by Local School Boards