Section 1. Section 63A-1-109 is amended to read:63A-1-109. Divisions of department -- Administration.(1)The department is composed of:(a)the following divisions:(i)the Division of Purchasing and General Services, created in Section 63A-2-101;(ii)the Division of Finance, created in Section 63A-3-101;(iii)the Division of Facilities Construction and Management, created in Section 63A-5b-301;(iv)the Division of Fleet Operations, created in Section 63A-9-201;(v)the Division of Archives and Records Service, created in Section 63A-12-101;(vi)the Division of Technology Services, created in Section 63A-16-103;(vii)the Division of Human Resource Management, created in Section 63A-17-105; and(viii)the Division of Risk Management, created in Section 63A-16-20163A-4-101.5; and(b)the Office of Administrative Rules, created in Section 63G-3-401.; and(c)the Utah Office of Data Privacy, created in Section 63A-19-301.(2)Each division described in Subsection (1)(a) shall be administered and managed by a division director.(3)The department shall exercise oversight of:(a)the comprehensive state accounting system established by the Division of Finance under Section 63A-3-202.5; and(b)payroll services provided by the Division of Human Resource Management under Section 63A-17-402, including the use of the central payroll system developed by the Division of Finance.

Section 2. Section 63A-1-111 is amended to read:63A-1-111. Service plans established by each division -- Contents -- Distribution.(1)Each division and each office of the department described in Subsections 63A-1-109(1)(a) and (b) shall formulate and establish service plans for each fiscal year.(2)The service plans shall describe:(a)the services to be rendered to state agencies;(b)the methods of providing those services;(c)the standards of performance; and(d)the performance measures used to gauge compliance with those standards.(3)Before the beginning of each fiscal year, the service plans shall be distributed to each state agency that uses the services provided by that division.

Section 3. Section 63A-3-202.5 is amended to read:63A-3-202.5. Comprehensive state accounting system -- Approval of agency accounting systems -- Cost accounting systems required.(1)TheSubject to the oversight of the department, the director of the Division of Finance shall establish a comprehensive state accounting system.(2)Officers, departments, agencies, and institutions of Utah may create and maintain accounting systems only with the approval of the director.(3)The director may, with the approval of the executive director, require any department or institution to install and maintain a cost accounting system that will disclose the unit cost of material or service produced or performed by a department.

Section 4. Section 63A-3-203 is amended to read:63A-3-203. Accounting control over state departments and agencies -- Prescription and approval of financial forms and accounting systems.(1)The director of the Division of Finance shall:(a)exercise accounting control over all state departments and agencies except institutions of higher education; and(b)prescribe the manner and method of certifying that funds are available and adequate to meet all contracts and obligations.(2)(a)The director shall audit all claims against the state for which an appropriation is mademonitor internal controls over state financial transactions to ensure that the controls are designed, implemented, and operating effectively.(b)The director may satisfy the requirement described in Subsection (2)(a) by relying on audits, reviews, or monitoring conducted by audit teams of state departments and agencies subject to the director's accounting control.(3)(a)The director shall prescribe:(i)(a)all forms of requisitions, receipts, vouchers, bills, or claims to be used by all state departments and agencies; and(ii)(b)all forms to be used by the division.(b)Before approving the forms in Subsection (3)(a), the director shall obtain approval from the state auditor that the forms will adequately facilitate the post-audit of public accounts.(4)Before implementation by any state agency, the director of the Division of Finance shall review and approve any accounting system developed by a state agency.(5)If a state agency does not obtain the approval described in Subsection (4), the director may:(a)require the state agency to cease all development activity related to the accounting system; and(b)(i)establish conditions of future development of the accounting system; or(ii)deny implementation of the accounting system.

Section 5. Section 63A-17-402 is amended to read:63A-17-402. Division provides payroll services to executive branch agencies -- Report.(1)As used in this section:(a)(i)"Executive branch entity" means a department, division, agency, board, or office within the executive branch of state government that employs a person who is paid through the central payroll system developed by the Division of Finance as of December 31, 2011.(ii)"Executive branch entity" does not include:(A)the Office of the Attorney General;(B)the Office of the State Treasurer;(C)the Office of the State Auditor;(D)the Department of Transportation;(E)the Division of Technology Services;(F)(E)the Department of Public Safety;(G)(F)the Department of Natural Resources; or(H)(G)the Utah Schools for the Deaf and the Blind.(b)(i)"Payroll services" means using the central payroll system as directed by the Division of Finance to:(A)enter and validate payroll reimbursements, which include reimbursements for mileage, a service award, and other wage types;(B)calculate, process, and validate a retirement;(C)enter a leave adjustment; and(D)certify payroll by ensuring an entry complies with a rule or policy adopted by the department or the Division of Finance.(ii)"Payroll services" does not mean:(A)a function related to payroll that is performed by an employee of the Division of Finance;(B)a function related to payroll that is performed by an executive branch agency on behalf of a person who is not an employee of the executive branch agency;(C)the entry of time worked by an executive branch agency employee into the central payroll system; or(D)approval or verification by a supervisor or designee of the entry of time worked.(2)The division shall, subject to the oversight of the department, provide payroll services to all executive branch entities.(3)After September 19, 2012, an executive branch entity, other than the division or the Division of Finance, may not create a full-time equivalent position or part-time position, or request an appropriation to fund a full-time equivalent position or part-time position for the purpose of providing payroll services to the entity.

Section 6. Effective Date.This bill takes effect on May 6, 2026.