This document includes House Committee Amendments incorporated into the bill on Wed, Feb 19, 2014 at 12:12 PM by lerror. --> 1
7 LONG TITLE
8 General Description:
9 This bill enacts language to require a local education agency to submit a capital outlay
10 report for publication on the Utah Public Finance Website.
11 Highlighted Provisions:
12 This bill:
13 . defines terms;
14 . requires a local education agency to submit a capital outlay report for publication on
15 the Utah Public Finance Website;
16 . requires a local education agency to include certain information in the capital outlay
17 report and in a format set forth by the Division of Finance;
18 . requires a local education agency to submit a capital outlay report for each new
19 school building project and significant school remodel since July 1, 2004; and
20 . makes technical corrections.
21 Money Appropriated in this Bill:
23 Other Special Clauses:
25 Utah Code Sections Affected:
27 53A-20-103 , as last amended by Laws of Utah 2002, Chapter 301
28 63A-3-402 , as last amended by Laws of Utah 2011, Chapters 46 and 417
30 Be it enacted by the Legislature of the state of Utah:
31 Section 1. Section 53A-20-103 is amended to read:
32 53A-20-103. School plant capital outlay report.
33 (1) The State Board of Education shall prepare an annual school plant capital outlay
34 report of all school districts, which includes information on the number and size of building
35 projects completed and under construction.
36 (2) A school district or charter school shall prepare and submit an annual school plant
37 capital outlay report in accordance with Section 63A-3-402 .
38 Section 2. Section 63A-3-402 is amended to read:
39 63A-3-402. Utah Public Finance Website -- Establishment and administration --
40 Records disclosure.
41 (1) There is created the Utah Public Finance Website to be administered by the
42 Division of Finance with the technical assistance of the Department of Technology Services.
43 (2) The Utah Public Finance Website shall:
44 (a) permit Utah taxpayers to:
45 (i) view, understand, and track the use of taxpayer dollars by making public financial
46 information available on the Internet for participating state entities' and participating local
47 entities, using the Utah Public Finance Website; and
48 (ii) link to websites administered by participating local entities that do not use the Utah
49 Public Finance Website for the purpose of providing participating local entities' public
50 financial information as required by this part and by rule under Section 63A-3-404 ;
51 (b) allow a person who has Internet access to use the website without paying a fee;
52 (c) allow the public to search public financial information on the Utah Public Finance
53 Website using those criteria established by the board;
54 (d) provide access to financial reports, financial audits, budgets, or other financial
55 documents that are used to allocate, appropriate, spend, and account for the government funds,
56 as may be established by rule under Section 63A-3-404 ;
57 (e) have a unique and simplified website address;
58 (f) be directly accessible via a link from the main page of the official state website;
59 (g) include other links, features, or functionality that will assist the public in obtaining
60 and reviewing public financial information, as may be established by rule under Section
61 63A-3-404 ; and
62 (h) include a link to school report cards published on the State Board of Education's
63 website pursuant to Section 53A-1-1112 .
64 (3) The division shall:
65 (a) establish and maintain the website, including the provision of equipment, resources,
66 and personnel as is necessary;
67 (b) maintain an archive of all information posted to the website;
68 (c) coordinate and process the receipt and posting of public financial information from
69 participating state entities;
70 (d) coordinate and regulate the posting of public financial information by participating
71 local entities; and
72 (e) provide staff support for the advisory committee.
73 (4) (a) A participating state entity shall permit the public to view the participating
74 entity's public financial information via the website, beginning with information that is
75 generated not later than the fiscal year that begins July 1, 2008, except that public financial
76 information for an institution of higher education shall be provided beginning with information
77 generated for the fiscal year beginning July 1, 2009.
78 (b) Not later than May 15, 2009, the website shall:
79 (i) be operational; and
80 (ii) permit public access to participating state entities' public financial information,
81 except as provided in Subsection (4)(c).
82 (c) An institution of higher education that is a participating state entity shall submit the
83 entity's public financial information at a time allowing for inclusion on the website no later
84 than May 15, 2010.
85 (5) (a) The Utah Educational Savings Plan, created in Section 53B-8a-103 , shall
86 provide the following financial information to the division for posting on the Utah Public
87 Finance Website:
88 (i) administrative fund expense transactions from its general ledger accounting system;
90 (ii) employee compensation information.
91 (b) The plan is not required to submit other financial information to the division,
93 (i) revenue transactions;
94 (ii) account owner transactions; and
95 (iii) fiduciary or commercial information, as defined in Section 53B-12-102 .
96 (6) (a) As used in this Subsection (6):
97 (i) "Local education agency" means a school district or a charter school.
98 (ii) "New school building project" means the construction of a school that did not
99 previously exist in a local education agency.
100 (iii) "Significant school remodel" means the upgrading, changing, alteration,
101 refurbishment, modification, or complete substitution of an existing school in a local education
102 agency with a project cost equal to or in excess of $2,000,000.
103 (b) For each new school building project or significant school remodel, the local
104 education agency shall:
105 (i) prepare an annual school plant capital outlay report; and
106 (ii) submit the report:
107 (A) to the division for publication on the Utah Public Finance Website; and
108 (B) in a format, including any raw data or electronic formatting, H. [
109 by the division in accordance with Section 63A-3-404
109a policy .H .
110 (c) The local education agency shall include in the capital outlay report described in
111 Subsection (6)(b)(i) the following information as applicable to each new school building
112 project or significant school remodel:
113 (i) the name and location of the project or remodel;
114 (ii) construction and design costs, including:
115 (A) the purchase price or lease terms of any real property acquired or leased for the
116 project or remodel;
117 (B) facility construction;
118 (C) facility and landscape design;
119 (D) applicable impact fees; and
120 (E) furnishings and equipment;
121 (iii) the gross square footage of the project or remodel;
122 (iv) the year construction was completed; and
123 (v) the final student capacity of the new school building project or, for a significant
124 school remodel, the increase or decrease in student capacity created by the remodel.
125 (d) (i) For a cost, fee, or other expense required to be reported under Subsection (6)(c),
126 the local education agency shall report the actual cost, fee, or other expense.
127 (ii) The division may H. [
127a education agency provide
128 further itemized data on information listed in Subsection (6)(c).
129 (e) (i) No later than May 15, 2015, a local education agency shall provide the division a
130 school plant capital outlay report for each new school building project and significant school
131 remodel completed on or after July 1, 2004, and before May 13, 2014.
132 (ii) For a new school building project or significant school remodel completed after
133 May 13, 2014, the local education agency shall provide the school plant capital outlay report
134 described in this Subsection (6) to the division annually by a date designated by the division.
136 protected, or controlled by Title 63G, Chapter 2, Government Records Access and
137 Management Act, is not criminally or civilly liable for an improper disclosure of the record if
138 the record is disclosed solely as a result of the preparation or publication of the Utah Public
139 Finance Website.
Legislative Review Note
as of 1-22-14 3:14 PM