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Second Substitute S.B. 38
7 LONG TITLE
8 General Description:
9 This bill modifies the Utah Administrative Services Code by providing that certain
10 public financial information be made available on the Internet.
11 Highlighted Provisions:
12 This bill:
13 . provides for definitions;
14 . creates the Utah Public Finance Website for the purpose of providing public
15 financial information, and provides that it be administered by the Division of
17 . requires state entities to provide public financial information that will be accessed
18 through the Utah Public Finance Website;
19 . requires certain local entities to provide public financial information on their own
20 websites and provide a link to their website on the Utah Public Finance Website;
21 . provides the required capabilities of the website, and provides for website
23 . creates the Utah Transparency Advisory Board to:
24 . advise the Division of Finance on website implementation and administration
25 and on what public financial information must be made available on the
26 Internet; and
27 . to develop plans, make recommendations, and evaluate the cost effectiveness of
28 implementing certain information resources on the website;
29 . provides that the Division of Finance, in connection with the board, may make rules
31 . determine size or budget thresholds to exempt certain local entities from the
32 requirements of the part;
33 . determine what public financial information must be made available on the
35 . require specific reporting obligations that are required of participating entities,
36 including the frequency and form of submission of the information; and
37 . establish minimum website capability requirements; and
38 . provides for board membership and other duties.
39 Monies Appropriated in this Bill:
41 Other Special Clauses:
43 Utah Code Sections Affected:
45 63A-3-401, Utah Code Annotated 1953
46 63A-3-402, Utah Code Annotated 1953
47 63A-3-403, Utah Code Annotated 1953
48 63A-3-404, Utah Code Annotated 1953
49 63A-3-405, Utah Code Annotated 1953
51 Be it enacted by the Legislature of the state of Utah:
52 Section 1. Section 63A-3-401 is enacted to read:
54 63A-3-401. Definitions.
55 As used in this part:
56 (1) "Board" means the Utah Transparency Advisory Board created under Section
57 63A-3-402 .
58 (2) "Division" means the Division of Finance of the Department of Administrative
60 (3) "Participating local entity" means each of the following local entities, provided that
61 the entity meets the size or budget thresholds established by the rules authorized under
62 Subsection 63A-3-405 (2)(a):
63 (a) a county;
64 (b) a municipality;
65 (c) a local district under Title 17B, Limited Purpose Local Government Entities - Local
67 (d) a special service district under Title 17A, Chapter 2, Part 13, Utah Special Service
68 District Act;
69 (e) a state institution of higher education as defined under Section 53B-3-102 ;
70 (f) a school district; and
71 (g) a charter school.
72 (4) "Participating state entity" means the state of Utah, including its executive,
73 legislative, and judicial branches, its departments, divisions, agencies, boards, commissions,
74 councils, committees, and institutions.
75 (5) "Public financial information" means records that are required to be made available
76 on the Utah Public Finance Website or a participating local entity's website as required by this
77 part and as the term is defined by rule under Section 63A-3-405 .
78 Section 2. Section 63A-3-402 is enacted to read:
79 63A-3-402. Utah Public Finance Website -- Establishment and administration.
80 (1) There is created the Utah Public Finance Website to be administered by the
81 Division of Finance with the technical assistance of the Department of Technology Services.
82 (2) The Utah Public Finance Website shall:
83 (a) permit Utah taxpayers to:
84 (i) view, understand, and track the use of taxpayer dollars by making participating state
85 entities' public financial information available on the Internet;
86 (ii) provide links to websites administered by participating local entities for the
87 purpose of providing participating local entities' public financial information as required by this
88 part and by rule under Section 63A-3-405 ;
89 (b) allow a person who has Internet access to use the website without paying a fee;
90 (c) allow the public to search public financial information on the Utah Public Finance
91 Website using those criteria established by the board;
92 (d) provide access to financial reports, financial audits, budgets, or other financial
93 documents that are used to allocate, appropriate, spend, and account for the government funds,
94 as may be established by rule under Section 63A-3-405 ;
95 (e) have a unique and simplified website address;
96 (f) be directly accessible via a link from the main page of the official state website; and
97 (g) include other links, features, or functionality that will assist the public in obtaining
98 and reviewing public financial information, as may be established by rule under Section
99 63A-3-405 .
100 (3) The division shall be responsible for:
101 (a) establishing and maintaining the website, including the provision of equipment,
102 resources, and personnel as is necessary;
103 (b) maintaining an archive of all information posted to the website;
104 (c) coordinating and processing the receipt and posting of public financial information
105 from participating state entities;
106 (d) coordinating and regulating the posting of public financial information by
107 participating local entities; and
108 (e) providing staff support for the advisory committee.
109 (4) (a) A participating state entity shall permit the public to view the participating state
110 entity's public financial information via the website, beginning with information that is
111 generated not later than the fiscal year that begins July 1, 2008;
112 (b) Not later than May 15, 2009, the website shall:
113 (i) be operational; and
114 (ii) permit public access to participating state entities' public financial information;
115 Section 3. Section 63A-3-403 is enacted to read:
116 63A-3-403. Participation by local entities.
117 (1) (a) Not later than May 15, 2010, the following participating local entities, in
118 conformity with the rules established under Section 63A-3-405 , shall be required to provide
119 public financial information via their own website and provide a link to their website via the
120 Utah Public Finance Website:
121 (i) state institutions of higher education;
122 (ii) school districts;
123 (iii) charter schools; and
124 (iv) public transit districts created under Title 17B, Chapter 2a, Part 8, Public Transit
125 District Act.
126 (b) Participating local entities subject to this Subsection (1) shall permit information
127 that is generated not later than the fiscal year that begins July 1, 2009 to be assessable via the
129 (2) (a) Not later than May 15, 2011, the following participating local entities, in
130 conformity with the rules established under Section 63A-3-405 , shall be required to provide
131 public financial information via their own website and provide a link to their website via the
132 Utah Public Finance Website:
133 (i) counties;
134 (ii) municipalities;
135 (iii) local districts under Title 17B, Limited Purpose Local Government Entities - Local
136 Districts, that are not already required to report; and
137 (iv) special service districts under Title 17A, Chapter 2, Part 13, Utah Special Service
138 District Act.
139 (b) Participating local entities subject to this Subsection (2) shall permit information
140 that is generated not later than the fiscal year that begins July 1, 2010 to be assessable via the
142 Section 4. Section 63A-3-404 is enacted to read:
143 63A-3-404. Utah Transparency Advisory Board -- Creation -- Membership --
145 (1) There is created within the division the Utah Transparency Advisory Board
146 comprised of nine members knowledgeable about public finance or providing public access to
147 public financial information as follows:
148 (a) one member designated by the director of the Division of Finance;
149 (b) one member designated by the director of the Governor's Office of Planning and
151 (c) one member designated by the Judicial Council;
152 (d) one member designated by the Legislative Fiscal Analyst;
153 (e) one member of the Senate, appointed by the president of the Senate;
154 (f) one member of the House of Representatives, appointed by the speaker of the House
155 of Representatives; and
156 (g) three additional members who shall each:
157 (i) serve one-year terms, except that the individuals appointed to the initial term of
158 these positions shall serve until June 30, 2009;
159 (ii) be designated by a majority of the board members appointed under Subsections
160 (1)(a) through (f);
161 (iii) be a representative of a participating state entity or a participating local entity; and
162 (iv) (A) for the initial term ending on June 30, 2009, represent a participating state
164 (B) for the term beginning on July 1, 2009 and ending on June 30, 2010, represent one
165 of the following entities:
166 (I) a state institution of higher education;
167 (II) a school district or charter school; or
168 (III) a public transit district created under Title 17B, Chapter 2a, Part 8, Public Transit
169 District Act; and
170 (C) for the term beginning on July 1, 2010 and ending on June 30, 2011, represent one
171 of the following entities:
172 (I) a county;
173 (II) a municipality; or
174 (III) (Aa) a local district under Title 17B, Limited Purpose Local Government Entities -
175 Local Districts, that is not a public transit district created under Title 17B, Chapter 2a, Part 8,
176 Public Transit District Act ; or
177 (Bb) a special service district under Title 17A, Chapter 2, Part 13, Utah Special Service
178 District Act.
179 (2) The board shall:
180 (a) advise the division on matters related to the implementation and administration of
181 this part;
182 (b) develop plans, make recommendations, and assist in implementing the provisions
183 of this part;
184 (c) determine what public financial information shall be provided by participating state
185 entities and participating local entities, provided that the public financial information:
186 (i) only includes records that:
187 (A) are classified as public under Title 63, Chapter 2, Government Records Access and
188 Management Act;
189 (B) are an accounting of monies, funds, accounts, bonds, loans, expenditures, or
190 revenues, regardless of the source; and
191 (C) are owned, held, or administered by the participating state entity or participating
192 local entity required that is to provide the record; and
193 (ii) is of the type or nature that should be accessible to the public via a website based
194 on considerations of:
195 (A) the cost effectiveness of providing the information;
196 (B) the value of providing the information to the public; and
197 (C) privacy and security considerations; and
198 (d) evaluate the cost effectiveness of implementing specific information resources and
199 features on the website.
200 (3) The board shall annually elect a chair and a vice chair from its members.
201 (4) (a) Except for those members appointed under Subsection (1)(g), each member
202 shall serve a two year term.
203 (b) When a vacancy occurs in the membership for any reason, the replacement shall be
204 appointed for the remainder of the unexpired term.
205 (5) The board shall meet as it determines necessary to accomplish its duties.
206 (6) Reasonable notice shall be given to each member of the board prior to any meeting.
207 (7) A majority of the board constitutes a quorum for the transaction of business.
208 (8) (a) (i) Members who are not government employees shall receive no compensation
209 or benefits for their services, but may receive per diem and expenses incurred in the
210 performance of the member's official duties at the rates established by the Division of Finance
211 under Sections 63A-3-106 and 63A-3-107 .
212 (ii) Members may decline to receive per diem and expenses for their service.
213 (b) (i) State government officer and employee members who do not receive salary, per
214 diem, or expenses from their agency for their service may receive per diem and expenses
215 incurred in the performance of their official duties from the board at the rates established by the
216 Division of Finance under Sections 63A-3-106 and 63A-3-107 .
217 (ii) State government officer and employee members may decline to receive per diem
218 and expenses for their service.
219 (c) (i) Local government members who do not receive salary, per diem, or expenses
220 from the entity that they represent for their service may receive per diem and expenses incurred
221 in the performance of their official duties at the rates established by the Division of Finance
222 under Sections 63A-3-106 and 63A-3-107 .
223 (ii) Local government members, if any, may decline to receive per diem and expenses
224 for their service.
225 Section 5. Section 63A-3-405 is enacted to read:
226 63A-3-405. Rulemaking authority.
227 (1) After consultation with the board, and in accordance with Title 63, Chapter 46a,
228 Utah Administrative Rulemaking Act, the Division of Finance shall make rules to:
229 (a) require participating state entities to provide public financial information for
230 inclusion on the Utah Public Finance Website;
231 (b) (i) establish size or budget thresholds to identify those local entities that qualify as
232 participating local entities as defined in this part;
233 (ii) require participating local entities to provide public financial information in
234 accordance with the requirements of this part, with a specified content, reporting frequency and
235 form; and
236 (iii) require the participating local entity's website to be accessible by link or other
237 direct route from the Utah Public Finance Website;
238 (c) define, either uniformly for all participating state entities or participating local
239 entities, or on an entity by entity basis, the term "public financial information" using the
240 standards provided in Subsection 63A-3-404 (2)(c).
241 (d) establish procedures for obtaining, submitting, reporting, storing, and providing
242 public financial information on the Utah Public Finance Website and on local entities'
243 websites, which may include a specified reporting frequency and form;
244 (e) determine the search methods and the search criteria that shall be made available to
245 the public as part of a website used by a participating local entity under the requirements of this
246 part, which criteria may include:
247 (i) fiscal year;
248 (ii) expenditure type;
249 (iii) name of the agency;
250 (iv) payee;
251 (v) date;
252 (vi) amount; and
253 (vii) any other criteria designated by the rule;
254 (2) After consultation with the board, and in accordance with Title 63, Chapter 46a,
255 Utah Administrative Rulemaking Act, the Division of Finance may make rules to:
256 (a) require a participating state entity or a participating local entity to list certain
257 expenditures made by a person under a contract with the entity;
258 (b) if a list is required under Subsection (2)(a), require the following information to be
260 (i) the name of the participating state entity or a participating local entity making the
262 (ii) the name of the person receiving the expenditure;
263 (iii) the date of the expenditure;
264 (iv) the amount of the expenditure;
265 (v) the purpose of the expenditure;
266 (vi) the name of each party to the contract;
267 (vii) an electronic copy of the contract; or
268 (viii) any other criteria designated by rule.
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