• Data Sources: All school districts and charters upload their revenue and spending data to Transparent Utah , a project run by the Office of the State Auditor. This data has been cleaned and checked for reliability. Account codes come from the Utah State Board of Education and are used to categorize expenses submitted by each LEA.
• Timespan: Data from 2014- 2025 is included. Note: 2025 data is not complete.

All revenue has been categorized into broad high level categories and more detailed categories. To learn how expenses were categorized see the 'How Funding Sources were Classified' section below.

High level categories

• Federal Government: Any funding from the Federal Government.
• State Government: Any funding that comes from the State of Utah.
• Local Government: Any funding that comes from local governments.
• Other Revenue Sources: Revenue from miscellaneous sources.

Detailed Categories

• Property Taxes: Revenue collected by local governments from property taxes.
• Earnings On Investments: Interest earned from invested funds.
• Food Services: Revenue from selling school lunches.
• Event Admission Fees: Funds from ticket sales to events such as football games.
• Fees: Any revenue from fees paid by students or parents.
• Revenue From Vending and Stores: Revenue from vending machines, bookstores, etc.
• Donations: Any donations from parents or members of the public.
• Proceeds from Leases: Revenue from leases such as school districts leasing extra space to charter schools or other entities.
• Other Local Revenue: This category includes sales taxes and other miscellaneous local revenue sources that do not fit neatly into other categories.
• Grants: Any revenue from grants, including grants from private foundations.
• State of Utah Funding - 'Regular Basic School Program': Funding from the State of Utah provided to K-12 students across the state. This funding is generally unrestricted, meanind the district can decide how it is spent.
• State of Utah Funding - 'Restricted Basic School Programs': Funding from the State of Utah that is restricted, meaning that it is dedicated to a specific purpose such as special education or career and technical education.
• State of Utah Funding - 'Focus Populations': Funding from the Utah State Board of Education for specific populations that need extra support (e.g., children of parents on active military service, or those with disabilities).
• State of Utah Funding - Capital Outlay Programs: Funding provided from the State of Utah for the construction of large capital projects such as new buildings.
• Other State of Utah Funding: Funding from any other source from the state of Utah that does not neatly fit into other categories.
• Federal Government Funding - Impact Aid: Funding from the Federal Government to compensate Local Education Agencies (LEAs) for Federal land that does not pay property taxes (e.g., Native American reservations, military bases, and national parks).
• Federal Government Funding - 'Federal Education Act of 1965': Funding under the Federal Education Act of 1965.
• Federal Special Education Funding: Funding from the Federal Government to support special education programs.
• Federal Child Nutrition Programs: Funding from the Federal Government to provide meals to students.
• Federal Government Funding: Funding from any other source within the Federal Government.
• Trust Lands: Revenue from the Land Trust Administration. Some public lands in Utah are leased for purposes such as natural resource extraction, with the funding largely supporting education.
• Issuance of Debt: Revenue from the sale of bonds.
• Transfer Between Funds: Revenue that administrators moved to a different fund.
• Proceeds from Sale of Capital Assets: Revenue from selling buildings or other capital assets.
• Other Financing Sources: Revenue from sources that do not fit into other categories.
• Proceeds from insurance settlements: Revenue from insurance companies as settlements.
• Capital Contributions: Revenue from the gift of land or buildings from another entity.

Districts and charters submit funding data to the Office of the State Auditor. All revenue has been categorized into two tiers: a high-level category ('Federal', 'State', 'Local', and 'Other'), as well as a more detailed descriptive category. One part of the the chart of accounts, the revenue code, was used as a basis for both high-level and detailed categories. Categories were simplified and combined to create groups that would be informative to the public.

High level categories

• Local Government: revenue codes begining with '1'
• State Government: revenue codes begining with '3'
• Federal Government: revenue codes begining with '4'
• Other Revenue Sources: revenue codes begining with '5' or '6'

Detailed Categories

• Property Taxes: revenue codes begining with '11'
• Earnings On Investments: revenue codes begining with '15'
• Food Services: revenue codes begining with '16'
• Event Admission Fees: revenue codes begining with '171'
• Fees: revenue codes begining with '174'
• Revenue From Vending and Stores: revenue codes begining with '172' or '175'
• Donations: revenue codes begining with '177' or '192'
• Proceeds from Leases: revenue codes begining with '191'
• Grants: revenue codes begining with '21' or '22'
• Other Local Revenue: revenue codes begining with '12', '13', '14', '17', '18', '19', '28', or '29'
• State of Utah Funding - 'Regular Basic School Program': revenue codes begining with '30'
• State of Utah Funding - 'Restricted Basic School Programs': revenue codes begining with '31'
• State of Utah Funding - 'Focus Populations': revenue codes begining with '33'
• State of Utah Funding - Capital Outlay Programs: revenue codes begining with '37'
• Other State of Utah Funding: revenue codes begining with '32', '34', '35', '36', '38', or '39'
• Federal Government Funding - Impact Aid: revenue codes begining with '41'
• Federal Government Funding - 'Federal Education Act of 1965': revenue codes begining with '48'
• Federal Special Education Funding: revenue codes begining with '45'
• Federal Child Nutrition Programs: revenue codes begining with '456' or '497'
• Federal Government Funding: revenue codes begining with '42', '43', '46', '47', or '49'
• Trust Lands: revenue codes begining with '464'
• Issuance of Debt: revenue codes begining with '51' or '62'
• Transfer Between Funds: revenue codes begining with '52'
• Proceeds from Sale of Capital Assets: revenue codes begining with '53'
• Other Financing Sources: revenue codes begining with '54', '59', '60', '63', or '64'
• Proceeds from insurance settlements: revenue codes begining with '56'
• Capital Contributions: revenue codes begining with '61'

Grade Level

Each expense reported by LEAs has an account number, and one segment of the account number corresponds to the location. Most expenses are recorded at the district level, but when possible, expenses have been linked to a specific school. When this link is made, USBE's school list is used to identify the grade levels at the school.

• Elementary Schools: Schools that serve students from kindergarten through sixth grade.
• Middle Schools: Schools that serve students from sixth, seventh, and sometimes eighth grade.
• High Schools: Schools that serve students in 9-12 grades.
• Other: Schools that server students from grade ranges that do not fall into the above categories such as 'K-12', or 'Pre School - eighth grade.'
• Unspecified: Some funding is allocated to the district or charter level and cannot be tied to a specific school. Funding that cannot be tied to a specific level is label 'unspecified.'

LEAs are classified as rural or urban based on the county that they are located in. Counties with 100 or more people per square mile are considered urban, counties with fewer than 100 people per square mile are considered rural. The list of counties considered urban and rural comes from the Utah Public Health Indicator Based Information System. 'Frontier' counties are listed as rural for simplicity.