References: Utah Code Annotated 53-20-1 The Superintendent of each school district is the budget officer of the district. Prior to June 1 of each year, the Superintendent prepares and presents to the local board a tentative budget.  The tentative budget and supporting documents shall include the following items: 2.1 the revenues and expenditures of the preceding fiscal year; 2.2 the estimated revenues and expenditures of the current fiscal year; 2.3 an estimate of the revenues for the succeeding fiscal year based upon the lowest tax levy which will raise the required...