1     
CONSERVATION DISTRICT AMENDMENTS

2     
2018 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Deidre M. Henderson

5     
House Sponsor: Steve Eliason

6     

7     LONG TITLE
8     General Description:
9          This bill addresses a conservation district's financial reporting requirements.
10     Highlighted Provisions:
11          This bill:
12          ▸     modifies the definition of "participating local entity" to include a conservation
13     district;
14          ▸     requires a conservation district to comply with Title 63A, Chapter 3, Part 4, Utah
15     Public Finance Website; and
16          ▸     makes technical and conforming changes.
17     Money Appropriated in this Bill:
18          None
19     Other Special Clauses:
20          None
21     Utah Code Sections Affected:
22     AMENDS:
23          17D-3-107, as enacted by Laws of Utah 2012, Chapter 103
24          63A-3-401, as last amended by Laws of Utah 2017, Chapters 221 and 363
25          63A-3-405, as last amended by Laws of Utah 2016, Chapter 233
26     

27     Be it enacted by the Legislature of the state of Utah:
28          Section 1. Section 17D-3-107 is amended to read:
29          17D-3-107. Annual budget and financial reports requirements.

30          (1) Upon agreement with the commission, the state auditor may modify:
31          [(1)] (a) for filing a budget, a requirement in Subsection 17B-1-614(2) or
32     17B-1-629(3)(d); or
33          [(2)] (b) for filing a financial report, a requirement in Section 17B-1-639.
34          (2) Beginning on July 1, 2019, a conservation district is a participating local entity, as
35     that term is defined in Section 63A-3-401, and subject to Title 63A, Chapter 3, Part 4, Utah
36     Public Finance Website.
37          Section 2. Section 63A-3-401 is amended to read:
38          63A-3-401. Definitions.
39          As used in this part:
40          (1) "Board" means the Utah Transparency Advisory Board created under Section
41     63A-3-403.
42          (2) "Division" means the Division of Finance of the Department of Administrative
43     Services.
44          (3) (a) "Independent entity," except as provided in Subsection (3)(c), means the same
45     as that term is defined in Section 63E-1-102.
46          (b) "Independent entity" includes an entity that is part of an independent entity
47     described in this Subsection (3), if the entity is considered a component unit of the independent
48     entity under the governmental accounting standards issued by the Governmental Accounting
49     Standards Board.
50          (c) "Independent entity" does not include the Utah State Retirement Office created in
51     Section 49-11-201.
52          (4) "Participating local entity" means each of the following local entities:
53          (a) a county;
54          (b) a municipality;
55          (c) a local district under Title 17B, Limited Purpose Local Government Entities - Local
56     Districts;
57          (d) a special service district under Title 17D, Chapter 1, Special Service District Act;

58          (e) a housing authority under Title 35A, Chapter 8, Part 4, Housing Authorities;
59          (f) a school district;
60          (g) a charter school;
61          (h) except for a taxed interlocal entity as defined in Section 11-13-602:
62          (i) an interlocal entity as defined in Section 11-13-103;
63          (ii) a joint or cooperative undertaking as defined in Section 11-13-103; and
64          (iii) any project, program, or undertaking entered into by interlocal agreement in
65     accordance with Title 11, Chapter 13, Interlocal Cooperation Act; [and]
66          (i) except for a taxed interlocal entity as defined in Section 11-13-602, an entity that is
67     part of an entity described in Subsections (4)(a) through (h), if the entity is considered a
68     component unit of the entity described in Subsections (4)(a) through (h) under the
69     governmental accounting standards issued by the Governmental Accounting Standards
70     Board[.]; and
71          (j) a conservation district under Title 17D, Chapter 3, Conservation District Act.
72          (5) (a) "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          (b) "Participating state entity" includes an entity that is part of an entity described in
76     Subsection (5)(a), if the entity is considered a component unit of the entity described in
77     Subsection (5)(a) under the governmental accounting standards issued by the Governmental
78     Accounting Standards Board.
79          (6) "Public financial information" means records that are required to be made available
80     on the Utah Public Finance Website, a participating local entity's website, or an independent
81     entity's website as required by this part, and as the term "public financial information" is
82     defined by rule under Section 63A-3-404.
83          Section 3. Section 63A-3-405 is amended to read:
84          63A-3-405. Participation by local entities.
85          (1) (a) [Not later than] On or before May 15, 2010, the following participating local

86     entities, in [conformity] accordance with the [rules established under Section 63A-3-404]
87     board's policies, shall provide public financial information through the Utah Public Finance
88     Website or [their] the participating local entity's own website and provide a link to [their] the
89     participating local entity's website through the Utah Public Finance Website:
90          (i) school districts;
91          (ii) charter schools; and
92          (iii) public transit districts created under Title 17B, Chapter 2a, Part 8, Public Transit
93     District Act.
94          (b) Participating local entities subject to this Subsection (1) shall permit information
95     that is generated not later than the fiscal year that begins July 1, 2009, to be accessible via the
96     website.
97          (2) (a) [Not later than] On or before May 15, 2011, the following participating local
98     entities, in [conformity] accordance with the [rules established under Section 63A-3-404]
99     board's policies, shall [be required to] provide public financial information through the Utah
100     Public Finance Website or [their] the participating local entity's own website and provide a link
101     to [their] the participating local entity's website through the Utah Public Finance Website:
102          (i) counties;
103          (ii) municipalities;
104          (iii) local districts under Title 17B, Limited Purpose Local Government Entities - Local
105     Districts, that are not already required to report; and
106          (iv) special service districts under Title 17D, Chapter 1, Special Service District Act.
107          (b) Participating local entities subject to this Subsection (2) shall permit information
108     that is generated not later than the fiscal year that begins July 1, 2010, to be accessible via the
109     website.
110          (3) (a) On or before May 15, 2013, an interlocal entity that is a participating local entity
111     in [conformity] accordance with the [rules established under Section 63A-3-404] board's
112     policies, shall, subject to Subsection (3)(b), provide public financial information through the
113     Utah Public Finance Website or the interlocal entity's own website and provide a link to [their]

114     the interlocal entity's website through the Utah Public Finance Website.
115          (b) A participating local entity subject to this Subsection (3) shall provide public
116     financial information that is generated on or after the fiscal year that begins July 1, 2012, to be
117     accessible via the website.
118          (4) A participating local entity that makes public financial information accessible via
119     the Utah Public Finance Website on or after May 10, 2016, and that was not previously
120     required to make financial information accessible via the website shall permit information that
121     is generated on or after the first day of the participating local entity's fiscal year that includes
122     January 1, 2017, to be accessible via the website.
123          (5) (a) Except as provided in Subsection (5)(b), a participating local entity described in
124     Subsection (4) shall comply with the provisions of this part on or before January 1, 2017.
125          (b) A participating local entity described in Subsection (4) that has an annual budget of
126     $100,000 or less shall comply with the provisions of this part on or before July 1, 2017.
127          (6) Beginning on July 1, 2019, in accordance with the board's policies, a conservation
128      district shall provide the district's public financial information that is generated for the district's
129     fiscal year which includes July 1, 2018, through the Utah Public Finance Website or the
130     district's own website and provide a link to the district's website through the Utah Public
131     Finance Website .