Utah Code § 53F-9-303

Charter School Reserve Account
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(1) The terms defined in Section 53G-5-601 apply to this section.
(2) There is created within the Income Tax Fund a restricted account known as the "Charter School
Reserve Account."

(3) The reserve account consists of:
(a) money credited to the account pursuant to Section 53G-5-607;
(b) money appropriated to the account by the Legislature;
(c) all income and interest derived from the deposit and investment of money in the account;
(d) federal grants; and
(e) private donations.
(4) Money in the reserve account may be appropriated by the Legislature to:
(a) restore amounts on deposit in a debt service reserve fund of a qualifying charter school to the
debt service reserve fund requirement;
(b) pay fees and expenses of the authority;
(c) pay the principal of and interest on bonds issued for a qualifying charter school; or
(d) otherwise provide financial assistance to a qualifying charter school.

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