necessary to ensure that the ongoing appropriations to the account equal 11% of Uniform School Fund appropriations for that fiscal year. (3) Subject to the availability of ongoing appropriations to the account, in accordance with Utah Constitution, Article X, Section 5, Subsection (4), the ongoing appropriation to the account shall be used to fund: (a) except for a year described in Subsection (3)(b) or (c), one-time appropriations to the public education system described in Subsection (6); (b) the Minimum School Program for a year in which Income Tax Fund revenue and Uniform School Fund revenue are insufficient to fund: (i) ongoing appropriations to the public education system; and (ii) enrollment growth and inflation estimates, as defined in Section 53F-9-201.1; and (c) the minimum basic local amount as defined in Section 53F-2-301 for a year in which the minimum basic tax rate, as defined in Section 53F-2-301, is insufficient to generate the amount described in Subsection 53F-2-301(2)(a). (4) (a) The account shall earn interest. (b) All interest earned on account money shall be deposited in the account. (5) On or before December 31, 2023, and every three years thereafter, the Office of the Legislative Fiscal Analyst shall: (a) review the percentages described in Subsections (2)(a)(i) and (2)(b); and (b) recommend to the Executive Appropriations Committee any changes based on the review described in Subsection (5)(a). (6) In preparing budget bills for a given fiscal year, the Executive Appropriations Committee shall make the one-time appropriations described in Subsection (3)(a) by appropriating at least : (a) the lesser of 10% of the total amount of the one-time appropriations or the cost of providing 32 paid professional hours for teachers in accordance with Section 53F-7-203; (b) the amount to make the distribution for teaching supplies and materials required under Section 53F-2-527; (c) the cost of the Stipends for Future Educators Grant Program described in Section 53F-5-223; (d) the cost of the Rural School Sports Facilities Grant Program described in Section 53F-10-303; and (e) $100,000,000 to the Applied Professional Education Experience Grant Program described in Section 53F-5-224. (7) No later than October 15 of each year, the state board shall report to the Office of the Legislative Fiscal Analyst an estimated cost for each of the one-time appropriations described in Subsection (6).
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