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1. Utah State law provides that: "The superintendent of each school district shall be and act as budget officer of such district, and shall on or before June 1 of each year prepare and file with the board of education of his district a tentative budget on forms furnished by the state auditor . . ."

2. On or before June 30 of each year the board of education shall adopt a budget for the next fiscal year.

3. All expenditures of district funds shall be in accordance with and within the limits of the budget passed by the board of education.

4. A public hearing shall be held on the budget prior to its adoption and the tentative budget shall be on file with the Clerk of the Board and available for public inspection at least 15 days prior to the adoption of the budget.

5. Any budget appropriation may be reduced by action of the board of education at any regular meeting if notice of proposed action is given to superintendent and all board members at least one week in advance. No increase shall be made in budget appropriations except upon written request of the superintendent. Such written request shall promptly be made available for public inspection, and notice of consideration thereof shall have been published in a newspaper of general circulation at least one week in advance. A public hearing upon proposed increases shall be allowed.