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Second Substitute S.B. 38
This document includes House Committee Amendments incorporated into the bill on Mon,
Feb 25, 2008 at 3:01 PM by jeyring. -->
Senator Wayne L. Niederhauser proposes the following substitute bill:
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TRANSPARENCY IN GOVERNMENT FINANCE
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2008 GENERAL SESSION
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STATE OF UTAH
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Chief Sponsor: Wayne L. Niederhauser
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House Sponsor:
John Dougall
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LONG TITLE
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General Description:
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This bill modifies the Utah Administrative Services Code by providing that certain
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public financial information be made available on the Internet.
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Highlighted Provisions:
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This bill:
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. provides for definitions;
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. creates the Utah Public Finance Website for the purpose of providing public
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financial information, and provides that it be administered by the Division of
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Finance;
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. requires state entities to provide public financial information that will be accessed
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through the Utah Public Finance Website;
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. requires certain local entities to provide public financial information on their own
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websites and provide a link to their website on the Utah Public Finance Website;
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. provides the required capabilities of the website, and provides for website
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accessibility;
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. creates the Utah Transparency Advisory Board to:
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. advise the Division of Finance on website implementation and administration
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and on what public financial information must be made available on the
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Internet; and
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. to develop plans, make recommendations, and evaluate the cost effectiveness of
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implementing certain information resources on the website;
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. provides that the Division of Finance, in connection with the board, may make rules
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to:
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. determine size or budget thresholds to exempt certain local entities from the
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requirements of the part;
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. determine what public financial information must be made available on the
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Internet;
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. require specific reporting obligations that are required of participating entities,
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including the frequency and form of submission of the information; and
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. establish minimum website capability requirements; and
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. provides for board membership and other duties.
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Monies Appropriated in this Bill:
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None
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Other Special Clauses:
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None
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Utah Code Sections Affected:
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ENACTS:
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63A-3-401, Utah Code Annotated 1953
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63A-3-402, Utah Code Annotated 1953
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63A-3-403, Utah Code Annotated 1953
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63A-3-404, Utah Code Annotated 1953
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63A-3-405, Utah Code Annotated 1953
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Be it enacted by the Legislature of the state of Utah:
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Section 1.
Section
63A-3-401
is enacted to read:
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Part 4. Utah Transparency Advisory Board
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63A-3-401. Definitions.
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As used in this part:
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(1) "Board" means the Utah Transparency Advisory Board created under Section
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63A-3-402
.
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(2) "Division" means the Division of Finance of the Department of Administrative
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Services;
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(3) "Participating local entity" means each of the following local entities, provided that
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the entity meets the size or budget thresholds established by the rules authorized under
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Subsection
63A-3-405
(2)(a):
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(a) a county;
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(b) a municipality;
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(c) a local district under Title 17B, Limited Purpose Local Government Entities - Local
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Districts;
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(d) a special service district under Title 17A, Chapter 2, Part 13, Utah Special Service
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District Act;
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(e) a state institution of higher education as defined under Section
53B-3-102
;
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(f) a school district; and
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(g) a charter school.
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(4) "Participating state entity" means the state of Utah, including its executive,
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legislative, and judicial branches, its departments, divisions, agencies, boards, commissions,
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councils, committees, and institutions.
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(5) "Public financial information" means records that are required to be made available
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on the Utah Public Finance Website or a participating local entity's website as required by this
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part and as the term is defined by rule under Section
63A-3-405
.
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Section 2.
Section
63A-3-402
is enacted to read:
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63A-3-402. Utah Public Finance Website -- Establishment and administration.
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(1) There is created the Utah Public Finance Website to be administered by the
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Division of Finance with the technical assistance of the Department of Technology Services.
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(2) The Utah Public Finance Website shall:
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(a) permit Utah taxpayers to:
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(i) view, understand, and track the use of taxpayer dollars by making participating state
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entities' public financial information available on the Internet;
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(ii) provide links to websites administered by participating local entities for the
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purpose of providing participating local entities' public financial information as required by this
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part and by rule under Section
63A-3-405
;
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(b) allow a person who has Internet access to use the website without paying a fee;
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(c) allow the public to search public financial information on the Utah Public Finance
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Website using those criteria established by the board;
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(d) provide access to financial reports, financial audits, budgets, or other financial
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documents that are used to allocate, appropriate, spend, and account for the government funds,
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as may be established by rule under Section
63A-3-405
;
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(e) have a unique and simplified website address;
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(f) be directly accessible via a link from the main page of the official state website; and
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(g) include other links, features, or functionality that will assist the public in obtaining
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and reviewing public financial information, as may be established by rule under Section
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63A-3-405
.
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(3) The division shall be responsible for:
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(a) establishing and maintaining the website, including the provision of equipment,
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resources, and personnel as is necessary;
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(b) maintaining an archive of all information posted to the website;
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(c) coordinating and processing the receipt and posting of public financial information
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from participating state entities;
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(d) coordinating and regulating the posting of public financial information by
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participating local entities; and
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(e) providing staff support for the advisory committee.
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(4) (a) A participating state entity shall permit the public to view the participating state
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entity's public financial information via the website, beginning with information that is
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generated not later than the fiscal year that begins July 1, 2008;
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(b) Not later than May 15, 2009, the website shall:
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(i) be operational; and
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(ii) permit public access to participating state entities' public financial information;
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Section 3.
Section
63A-3-403
is enacted to read:
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63A-3-403. Participation by local entities.
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(1) (a) Not later than May 15, 2010, the following participating local entities, in
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conformity with the rules established under Section
63A-3-405
, shall be required to provide
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public financial information via their own website and provide a link to their website via the
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Utah Public Finance Website:
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(i) state institutions of higher education;
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(ii) school districts;
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(iii) charter schools; and
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(iv) public transit districts created under Title 17B, Chapter 2a, Part 8, Public Transit
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District Act.
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(b) Participating local entities subject to this Subsection (1) shall permit information
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that is generated not later than the fiscal year that begins July 1, 2009 to be assessable via the
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website.
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(2) (a) Not later than May 15, 2011, the following participating local entities, in
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conformity with the rules established under Section
63A-3-405
, shall be required to provide
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public financial information via their own website and provide a link to their website via the
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Utah Public Finance Website:
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(i) counties;
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(ii) municipalities;
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(iii) local districts under Title 17B, Limited Purpose Local Government Entities - Local
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Districts, that are not already required to report; and
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(iv) special service districts under Title 17A, Chapter 2, Part 13, Utah Special Service
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District Act.
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(b) Participating local entities subject to this Subsection (2) shall permit information
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that is generated not later than the fiscal year that begins July 1, 2010 to be assessable via the
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website.
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Section 4.
Section
63A-3-404
is enacted to read:
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63A-3-404. Utah Transparency Advisory Board -- Creation -- Membership --
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Duties.
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(1) There is created within the division the Utah Transparency Advisory Board
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comprised of nine members knowledgeable about public finance or providing public access to
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public financial information as follows:
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(a) one member designated by the director of the Division of Finance;
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(b) one member designated by the director of the Governor's Office of Planning and
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Budget;
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(c) one member designated by the Judicial Council;
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(d) one member designated by the Legislative Fiscal Analyst;
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(e) one member of the Senate, appointed by the president of the Senate;
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(f) one member of the House of Representatives, appointed by the speaker of the House
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of Representatives; and
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(g) three additional members who shall each:
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(i) serve one-year terms, except that the individuals appointed to the initial term of
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these positions shall serve until June 30, 2009;
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(ii) be designated by a majority of the board members appointed under Subsections
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(1)(a) through (f);
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(iii) be a representative of a participating state entity or a participating local entity; and
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(iv) (A) for the initial term ending on June 30, 2009, represent a participating state
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entity;
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(B) for the term beginning on July 1, 2009 and ending on June 30, 2010, represent one
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of the following entities:
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(I) a state institution of higher education;
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(II) a school district or charter school; or
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(III) a public transit district created under Title 17B, Chapter 2a, Part 8, Public Transit
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District Act; and
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(C) for the term beginning on July 1, 2010 and ending on June 30, 2011, represent one
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of the following entities:
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(I) a county;
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(II) a municipality; or
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(III) (Aa) a local district under Title 17B, Limited Purpose Local Government Entities -
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Local Districts, that is not a public transit district created under Title 17B, Chapter 2a, Part 8,
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Public Transit District Act ; or
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(Bb) a special service district under Title 17A, Chapter 2, Part 13, Utah Special Service
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District Act.
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(2) The board shall:
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(a) advise the division on matters related to the implementation and administration of
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this part;
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(b) develop plans, make recommendations, and assist in implementing the provisions
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of this part;
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(c) determine what public financial information shall be provided by participating state
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entities and participating local entities, provided that the public financial information:
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(i) only includes records that:
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(A) are classified as public under Title 63, Chapter 2, Government Records Access and
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Management Act;
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(B) are an accounting of monies, funds, accounts, bonds, loans, expenditures, or
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revenues, regardless of the source; and
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(C) are owned, held, or administered by the participating state entity or participating
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local entity required that is to provide the record; and
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(ii) is of the type or nature that should be accessible to the public via a website based
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on considerations of:
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(A) the cost effectiveness of providing the information;
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(B) the value of providing the information to the public; and
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(C) privacy and security considerations; and
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(d) evaluate the cost effectiveness of implementing specific information resources and
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features on the website.
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(3) The board shall annually elect a chair and a vice chair from its members.
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(4) (a) Except for those members appointed under Subsection (1)(g), each member
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shall serve a two year term.
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(b) When a vacancy occurs in the membership for any reason, the replacement shall be
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appointed for the remainder of the unexpired term.
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(5) The board shall meet as it determines necessary to accomplish its duties.
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(6) Reasonable notice shall be given to each member of the board prior to any meeting.
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(7) A majority of the board constitutes a quorum for the transaction of business.
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(8) (a) (i) Members who are not government employees shall receive no compensation
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or benefits for their services, but may receive per diem and expenses incurred in the
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performance of the member's official duties at the rates established by the Division of Finance
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under Sections
63A-3-106
and
63A-3-107
.
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House Committee Amendments 2-25-2008 je/
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(ii) Members may decline to receive per diem and expenses for their service.
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(b) (i) State government officer and employee members who do not receive salary, per
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diem, or expenses from their agency for their service may receive per diem and expenses
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incurred in the performance of their official duties from the board at the rates established by the
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Division of Finance under Sections
63A-3-106
and
63A-3-107
.
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(ii) State government officer and employee members may decline to receive per diem
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and expenses for their service.
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(c) (i) Local government members who do not receive salary, per diem, or expenses
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from the entity that they represent for their service may receive per diem and expenses incurred
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in the performance of their official duties at the rates established by the Division of Finance
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under Sections
63A-3-106
and
63A-3-107
.
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(ii) Local government members, if any, may decline to receive per diem and expenses
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for their service.
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Section 5.
Section
63A-3-405
is enacted to read:
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63A-3-405. Rulemaking authority.
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(1) H. (a) .H After consultation with the board, and in accordance with Title 63,
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Chapter 46a,
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Utah Administrative Rulemaking Act, the Division of Finance shall make rules to:
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H. [
(a)
] (i) .H require participating state entities to provide public financial
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information for
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inclusion on the Utah Public Finance Website;
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H. [
(b) (i)
] (ii) (A) .H establish size or budget thresholds to identify those local entities
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that qualify as
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participating local entities as defined in this part;
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H. [
(ii)
] (B) .H require participating local entities to provide public financial
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information in
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accordance with the requirements of this part, with a specified content, reporting frequency and
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form; and
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H. [
(iii)
] (C) .H require the participating local entity's website to be accessible by
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link or other
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direct route from the Utah Public Finance Website;
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H. [
(c)
] (iii) .H define, either uniformly for all participating state entities or
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participating local
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entities, or on an entity by entity basis, the term "public financial information" using the
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standards provided in Subsection
63A-3-404
(2)(c).
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H. [
(d)
] (iv) .H establish procedures for obtaining, submitting, reporting, storing,
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and providing
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public financial information on the Utah Public Finance Website and on local entities'
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House Committee Amendments 2-25-2008 je/
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websites, which may include a specified reporting frequency and form; H. and
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[
(e)
] (v) .H determine the search methods and the search criteria that shall be made
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available to
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the public as part of a website used by a participating local entity under the requirements of this
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part, which criteria may include:
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H. [
(i)
] (A) .H fiscal year;
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H. [
(ii)
] (B) .H expenditure type;
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H. [
(iii)
] (C) .H name of the agency;
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H. [
(iv)
] (D) .H payee;
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H. [
(v)
] (E) .H date;
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H. [
(vi)
] (F) .H amount; and
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H. [
(vii)
] (G) .H any other criteria designated by the rule H. [
;
] .
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(b) Rules that establish the obligations of participating entities under the authority of
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Subsection (1)(a) shall give special consideration to the budget and resource limitations of a
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participating entity that has a current annual budget of less than $10 million. .H
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(2) After consultation with the board, and in accordance with Title 63, Chapter 46a,
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Utah Administrative Rulemaking Act, the Division of Finance may make rules to:
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(a) require a participating state entity or a participating local entity to list certain
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expenditures made by a person under a contract with the entity;
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(b) if a list is required under Subsection (2)(a), require the following information to be
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included:
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(i) the name of the participating state entity or a participating local entity making the
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expenditure;
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(ii) the name of the person receiving the expenditure;
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(iii) the date of the expenditure;
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(iv) the amount of the expenditure;
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(v) the purpose of the expenditure;
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(vi) the name of each party to the contract;
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(vii) an electronic copy of the contract; or
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(viii) any other criteria designated by rule.
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