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H.B. 111

             1     

SCHOOL BUILDING COSTS REPORTING

             2     
2014 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Chief Sponsor: John Knotwell

             5     
Senate Sponsor: Deidre M. Henderson

             6     
             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:
             22          None
             23      Other Special Clauses:
             24          None
             25      Utah Code Sections Affected:
             26      AMENDS:
             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
             29     
             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;
             89      and


             90          (ii) employee compensation information.
             91          (b) The plan is not required to submit other financial information to the division,
             92      including:
             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, required by rule made
             109      by the division in accordance with Section 63A-3-404 .
             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 adopt by rule a requirement that a local 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.
             135          [(6)] (7) A person who negligently discloses a record that is classified as private,
             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


Office of Legislative Research and General Counsel


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