<section number="67-21-3"><effdate>10/14/2025</effdate><histories><history>Amended by Chapter <modchap sess="2025S1">9</modchap>, 2025 Special Session 1</history><modyear>2025</modyear></histories><catchline>Reporting of governmental waste or violations of law -- Employer action -- Exceptions.</catchline><subsection number="67-21-3(1)"><subsection number="67-21-3(1)(a)">An employer may not take retaliatory action against an employee because the employee, or a person authorized to act on behalf of the employee, communicates in good faith:<subsection number="67-21-3(1)(a)(i)">the waste or misuse of public funds, property, or manpower;</subsection><subsection number="67-21-3(1)(a)(ii)">a violation or suspected violation of a law, rule, or regulation adopted under the law of this state, a political subdivision of this state, or any recognized entity of the United States; or</subsection><subsection number="67-21-3(1)(a)(iii)">as it relates to a state government employer:<subsection number="67-21-3(1)(a)(iii)(A)">gross mismanagement;</subsection><subsection number="67-21-3(1)(a)(iii)(B)">abuse of authority; or</subsection><subsection number="67-21-3(1)(a)(iii)(C)">unethical conduct.</subsection></subsection></subsection><subsection number="67-21-3(1)(b)">For purposes of Subsection <xref depth="4" refnumber="67-21-3(1)(a)" start="0">(1)(a)</xref>, an employee is presumed to have communicated in good faith if the employee gives written notice or otherwise formally communicates the conduct described in Subsection <xref depth="4" refnumber="67-21-3(1)(a)" start="0">(1)(a)</xref> to:<subsection number="67-21-3(1)(b)(i)">a person in authority over the person alleged to have engaged in the conduct described in Subsection <xref depth="4" refnumber="67-21-3(1)(a)" start="0">(1)(a)</xref>;</subsection><subsection number="67-21-3(1)(b)(ii)">the attorney general's office;</subsection><subsection number="67-21-3(1)(b)(iii)">law enforcement, if the conduct is criminal in nature;</subsection><subsection number="67-21-3(1)(b)(iv)">if the employee is a public entity employee, public body employee, legislative employee, or a judicial employee:<subsection number="67-21-3(1)(b)(iv)(A)">the state auditor's office;</subsection><subsection number="67-21-3(1)(b)(iv)(B)">the president of the Senate;</subsection><subsection number="67-21-3(1)(b)(iv)(C)">the speaker of the House of Representatives;</subsection><subsection number="67-21-3(1)(b)(iv)(D)">the Office of Legislative Auditor General;</subsection><subsection number="67-21-3(1)(b)(iv)(E)">the governor's office;</subsection><subsection number="67-21-3(1)(b)(iv)(F)">the state court administrator; or</subsection><subsection number="67-21-3(1)(b)(iv)(G)">the Division of Finance;</subsection></subsection><subsection number="67-21-3(1)(b)(v)">if the employee is a public entity employee, but not an employee of an institution of higher education, the director of the Division of Purchasing and General Services;</subsection><subsection number="67-21-3(1)(b)(vi)">if the employee is a political subdivision employee:<subsection number="67-21-3(1)(b)(vi)(A)">the legislative body, or a member of the legislative body, of the political subdivision;</subsection><subsection number="67-21-3(1)(b)(vi)(B)">the governing body, or a member of the governing body, of the political subdivision;</subsection><subsection number="67-21-3(1)(b)(vi)(C)">the top executive of the political subdivision; or</subsection><subsection number="67-21-3(1)(b)(vi)(D)">any government official with authority to audit the political subdivision or the applicable part of the political subdivision; or</subsection></subsection><subsection number="67-21-3(1)(b)(vii)">if the employee is an employee of an institution of higher education:<subsection number="67-21-3(1)(b)(vii)(A)">the Utah Board of Higher Education or a member of the Utah Board of Higher Education;</subsection><subsection number="67-21-3(1)(b)(vii)(B)">the commissioner of higher education;</subsection><subsection number="67-21-3(1)(b)(vii)(C)">the president of the institution of higher education where the employee is employed; or</subsection><subsection number="67-21-3(1)(b)(vii)(D)">the entity that conducts audits of the institution of higher education where the employee is employed.</subsection></subsection></subsection><subsection number="67-21-3(1)(c)">The presumption described in Subsection <xref depth="4" refnumber="67-21-3(1)(b)" start="0">(1)(b)</xref> may be rebutted by showing that the employee knew or reasonably ought to have known that the report is malicious, false, or frivolous.</subsection></subsection><subsection number="67-21-3(2)">An employer may not take retaliatory action against an employee because an employee participates or gives information in an investigation, hearing, court proceeding, legislative or other inquiry, or other form of administrative review held by the public body.</subsection><subsection number="67-21-3(3)">An employer may not take retaliatory action against an employee because the employee has objected to or refused to carry out a directive that the employee reasonably believes violates a law of this state, a political subdivision of this state, or the United States, or a rule or regulation adopted under the authority of the laws of this state, a political subdivision of this state, or the United States.</subsection><subsection number="67-21-3(4)">An employer may not implement rules or policies that unreasonably restrict an employee's ability to document:<subsection number="67-21-3(4)(a)">the waste or misuse of public funds, property, or manpower;</subsection><subsection number="67-21-3(4)(b)">a violation or suspected violation of any law, rule, or regulation; or</subsection><subsection number="67-21-3(4)(c)">as it relates to a state government employer:<subsection number="67-21-3(4)(c)(i)">gross mismanagement;</subsection><subsection number="67-21-3(4)(c)(ii)">abuse of authority; or</subsection><subsection number="67-21-3(4)(c)(iii)">unethical conduct.</subsection></subsection></subsection></section>