SALT LAKE CITY — The Utah State Board of Education (USBE) finance committee on Sept. 22 recommended that the board approve spend plans for unencumbered fiscal year 2024 carry‑forward balances totaling the agency’s reported amounts above $100,000.
The recommendation follows section‑by‑section presentations from USBE program leaders that identified how remaining, non‑encumbered balances would be used. Deputy Superintendent Miles Jones told the committee the recommended action is “that the finance committee recommend the plans for expenditure of balances that are above a $100,000.”
Why it matters: Carry‑forward balances represent unspent, non‑encumbered funds at fiscal year close. The committee’s review is intended to ensure public oversight of how USBE proposes to allocate those funds across program areas, including assessment, career and technical education, teaching and learning, financial operations, internal audit and others.
Most of the meeting was devoted to presentations from section leads explaining proposed uses of their unencumbered balances. Assistant Superintendent Darren Nielsen, who directs Assessment and Accountability, said a portion of his section’s larger‑than‑usual carry‑forward was driven by recovered federal assessment funds and pandemic‑era timing changes. “We were able to recover or reallocate… just over… $2,200,000 from the 2020 fiscal cycle,” Nielsen said, describing one driver of the assessment carry‑forward.
Other section leads outlined proposals ranging from professional development projects and assessment item development to technology and audit work. Committee members asked for clarifying details — including the share of carry‑forward relative to the agency’s overall expenditures — and staff said they would provide additional percentage figures offline.
Formal action: The committee voted on the recommended motion that the board approve the spend plans for the unencumbered SFY2024 carried‑forward balances. The motion passed unanimously (committee roll call recorded the vote as passing unanimously with board member Boggess and board member Moss absent).
What happens next: The finance committee’s recommendation will be forwarded to the full Utah State Board of Education for consideration. Staff said they would update slides with additional clarifying notes and provide percentage comparisons of carry‑forward to the overall USBE in‑house budget on request.
Sources: Presentations and Q&A during the USBE Finance Committee hearing on Sept. 22, 2024; statements from Deputy Superintendent Miles Jones and Assistant Superintendent Darren Nielsen.