The State Office of Education flexed its muscle recently when it withheld more than $4 million from two school districts that missed the deadlines for filing their annual fall enrollment audit reports.

Of all the state and federal reports a school district must file each year, there is considerable incentive to file these reports on time. In Washington School District's case, the state withheld nearly $4 million. Some $58,000 has been withheld from tiny Tintic School District, which serves 262 students.

Because Tintic School District is such a small governmental entity — most employees have multiple duties — it's somewhat understandable that this report might get lost in the shuffle.

In Washington School District's case, some schools were late reporting their numbers to the district office, which put the report behind from the start. To further confuse matters, the reports for adult education and student education were placed in wrong envelopes, thus delivered to the wrong people at the State Office of Education. Despite the business administrator's efforts to fax the information to the correct parties, it was not passed to the appropriate person in time.

Washington School District has since received its minimum school program allotment, but Tintic was in danger of being dunned a second month for tardiness. The respective school boards need to impress upon school administrators that it is not just poor form to miss the deadline, it costs the school district in real dollars. Washington District, for instance, lost $12,000 in interest when the state withheld the funds.

It is unusual that the State Office of Education takes such a step. And frankly, it did so after a considerable grace period. But there needs to be accountability for these funds from the school level on up because in Utah, every education dollar counts. If school administrators in Washington County haven't upbraided late-reporting schools, they should, because that's what got the report off on the wrong foot to begin with.

Since Tintic District officials did not return telephone calls seeking comment, there's no telling why their report was late. As of Thursday, it still hadn't been filed.

At a minimum, the State Office of Education has sent a strong message that it will not tolerate late reporting of these school enrollment audits. Next fall, when these audits are due once again, all Utah school districts will presumably be more prompt at filing these important reports on time.