Senator Daniel Hemmert proposes the following substitute bill:


1     
TRANSPARENCY WEBSITE AMENDMENTS

2     
2019 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Brad M. Daw

5     
Senate Sponsor: Allen M. Christensen

6     

7     LONG TITLE
8     General Description:
9          This bill relates to certain websites administered by the state auditor.
10     Highlighted Provisions:
11          This bill:
12          ▸     amends certain reporting requirements;
13          ▸     requires the state auditor to create and maintain a health care price transparency tool
14     that is accessible by the public;
15          ▸     makes the state auditor responsible for administering the Utah Public Finance
16     Website;
17          ▸     modifies provisions relating to the administration of the Utah Public Finance
18     Website;
19          ▸     amends the composition of the Utah Transparency Advisory Board;
20          ▸     provides a sunset date; and
21          ▸     makes technical changes.
22     Money Appropriated in this Bill:
23          None
24     Other Special Clauses:
25          None

26     Utah Code Sections Affected:
27     AMENDS:
28          4-21-106, as enacted by Laws of Utah 2018, Chapter 393
29          4-22-107, as last amended by Laws of Utah 2017, Chapter 221 and renumbered and
30     amended by Laws of Utah 2017, Chapter 345
31          11-13-603, as renumbered and amended by Laws of Utah 2016, Chapter 382
32          17D-3-107, as last amended by Laws of Utah 2018, Chapter 173
33          26-33a-106.1, as last amended by Laws of Utah 2017, Chapter 419
34          26-33a-106.5, as last amended by Laws of Utah 2016, Chapters 74 and 222
35          53B-8a-103, as last amended by Laws of Utah 2018, Chapter 306
36          53D-1-103, as last amended by Laws of Utah 2017, Chapter 221
37          53E-3-705, as renumbered and amended by Laws of Utah 2018, Chapter 1
38          63A-3-103, as last amended by Laws of Utah 2017, Chapter 56
39          63E-2-109, as last amended by Laws of Utah 2017, Chapter 221
40          63H-4-108, as last amended by Laws of Utah 2017, Chapter 221
41          63H-5-108, as last amended by Laws of Utah 2017, Chapter 221
42          63H-6-103, as last amended by Laws of Utah 2017, Chapter 221
43          63H-7a-803, as last amended by Laws of Utah 2017, Chapters 221 and 430
44          63H-8-204, as last amended by Laws of Utah 2017, Chapter 221
45          63I-1-267, as last amended by Laws of Utah 2017, Chapter 192
46          63I-2-263, as last amended by Laws of Utah 2018, Chapters 38, 95, 382, and 469
47     ENACTS:
48          67-3-11, Utah Code Annotated 1953
49     RENUMBERS AND AMENDS:
50          63A-1-201, (Renumbered from 63A-3-401, as last amended by Laws of Utah 2018,
51     Chapter 173)
52          63A-1-202, (Renumbered from 63A-3-402, as last amended by Laws of Utah 2018,
53     Chapter 415)
54          63A-1-203, (Renumbered from 63A-3-403, as last amended by Laws of Utah 2018,
55     Chapter 95)
56          63A-1-204, (Renumbered from 63A-3-404, as last amended by Laws of Utah 2014,

57     Chapters 75, 185, and 387)
58          63A-1-205, (Renumbered from 63A-3-405, as last amended by Laws of Utah 2018,
59     Chapter 173)
60          63A-1-206, (Renumbered from 63A-3-406, as enacted by Laws of Utah 2013, Chapter
61     435)
62     

63     Be it enacted by the Legislature of the state of Utah:
64          Section 1. Section 4-21-106 is amended to read:
65          4-21-106. Exemption from certain operational requirements.
66          (1) The council is exempt from:
67          (a) Title 51, Chapter 5, Funds Consolidation Act;
68          (b) Title 63A, Utah Administrative Services Code, except as provided in Subsection
69     (2)(c);
70          (c) Title 63J, Chapter 1, Budgetary Procedures Act; and
71          (d) Title 67, Chapter 19, Utah State Personnel Management Act.
72          (2) The council is subject to:
73          (a) Title 51, Chapter 7, State Money Management Act;
74          (b) Title 52, Chapter 4, Open and Public Meetings Act;
75          (c) Title 63A, [Chapter 3, Part 4] Chapter 1, Part 2, Utah Public Finance Website;
76          (d) Title 63G, Chapter 2, Government Records Access and Management Act;
77          (e) other Utah Code provisions not specifically exempted under Subsection
78     4-21-106(1); and
79          (f) audit by the state auditor pursuant to Title 67, Chapter 3, Auditor, and by the
80     legislative auditor pursuant to Section 36-12-15.
81          Section 2. Section 4-22-107 is amended to read:
82          4-22-107. Exemption from certain operational requirements.
83          (1) The commission is exempt from:
84          (a) Title 51, Chapter 5, Funds Consolidation Act;
85          (b) Title 51, Chapter 7, State Money Management Act;
86          (c) except as provided in Subsection (2), Title 63A, Utah Administrative Services
87     Code;

88          (d) Title 63J, Chapter 1, Budgetary Procedures Act; and
89          (e) Title 67, Chapter 19, Utah State Personnel Management Act.
90          (2) The commission is subject to Title 63A, [Chapter 3, Part 4] Chapter 1, Part 2, Utah
91     Public Finance Website.
92          Section 3. Section 11-13-603 is amended to read:
93          11-13-603. Taxed interlocal entity.
94          (1) Notwithstanding any other provision of law:
95          (a) the use of an asset by a taxed interlocal entity does not constitute the use of a public
96     asset;
97          (b) a taxed interlocal entity's use of an asset that was a public asset before the taxed
98     interlocal entity's use of the asset does not constitute a taxed interlocal entity's use of a public
99     asset;
100          (c) an official of a project entity is not a public treasurer; and
101          (d) a taxed interlocal entity's governing board shall determine and direct the use of an
102     asset by the taxed interlocal entity.
103          (2) A taxed interlocal entity is not subject to the provisions of Title 63G, Chapter 6a,
104     Utah Procurement Code.
105          (3) (a) A taxed interlocal entity is not a participating local entity as defined in Section
106     [63A-3-401] 63A-1-201.
107          (b) For each fiscal year of a taxed interlocal entity, the taxed interlocal entity shall
108     provide:
109          (i) the taxed interlocal entity's financial statements for and as of the end of the fiscal
110     year and the prior fiscal year, including:
111          (A) the taxed interlocal entity's statement of net position as of the end of the fiscal year
112     and the prior fiscal year, and the related statements of revenues and expenses and of cash flows
113     for the fiscal year; or
114          (B) financial statements that are equivalent to the financial statements described in
115     Subsection (3)(b)(i)(A) and, at the time the financial statements were created, were in
116     compliance with generally accepted accounting principles that are applicable to taxed interlocal
117     entities; and
118          (ii) the accompanying auditor's report and management's discussion and analysis with

119     respect to the taxed interlocal entity's financial statements for and as of the end of the fiscal
120     year.
121          (c) The taxed interlocal entity shall provide the information described in Subsection
122     (3)(b):
123          (i) in a manner described in Subsection [63A-3-405(3)] 63A-1-205(3); and
124          (ii) within a reasonable time after the taxed interlocal entity's independent auditor
125     delivers to the taxed interlocal entity's governing board the auditor's report with respect to the
126     financial statements for and as of the end of the fiscal year.
127          (d) Notwithstanding Subsections (3)(b) and (c) or a taxed interlocal entity's compliance
128     with one or more of the requirements of Title 63A, Chapter 3, Division of Finance:
129          (i) the taxed interlocal entity is not subject to Title 63A, Chapter 3, Division of
130     Finance; and
131          (ii) the information described in Subsection (3)(b)(i) or (ii) does not constitute public
132     financial information as defined in Section [63A-3-401] 63A-1-201.
133          (4) (a) A taxed interlocal entity's governing board is not a governing board as defined
134     in Section 51-2a-102.
135          (b) A taxed interlocal entity is not subject to the provisions of Title 51, Chapter 2a,
136     Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local
137     Entities Act.
138          (5) Notwithstanding any other provision of law, a taxed interlocal entity is not subject
139     to the following provisions:
140          (a) Part 4, Governance;
141          (b) Part 5, Fiscal Procedures for Interlocal Entities;
142          (c) Subsection 11-13-204(1)(a)(i) or (ii)(J);
143          (d) Subsection 11-13-206(1)(f);
144          (e) Subsection 11-13-218(5)(a);
145          (f) Section 11-13-225;
146          (g) Section 11-13-226; or
147          (h) Section 53-2a-605.
148          (6) (a) In addition to having the powers described in Subsection 11-13-204(1)(a)(ii), a
149     taxed interlocal entity may, for the regulation of the entity's affairs and conduct of its business,

150     adopt, amend, or repeal bylaws, policies, or procedures.
151          (b) Nothing in Part 4, Governance, or Part 5, Fiscal Procedures for Interlocal Entities,
152     may be construed to limit the power or authority of a taxed interlocal entity.
153          (7) (a) A governmental law enacted after May 12, 2015, is not applicable to, is not
154     binding upon, and does not have effect on a taxed interlocal entity unless the governmental law
155     expressly states the section of governmental law to be applicable to and binding upon the taxed
156     interlocal entity with the following words: "[Applicable section or subsection number]
157     constitutes an exception to Subsection 11-13-603(7)(a) and is applicable to and binding upon a
158     taxed interlocal entity."
159          (b) Sections 11-13-601 through 11-13-608 constitute an exception to Subsection (7)(a)
160     and are applicable to and binding upon a taxed interlocal entity.
161          Section 4. Section 17D-3-107 is amended to read:
162          17D-3-107. Annual budget and financial reports requirements.
163          (1) Upon agreement with the commission, the state auditor may modify:
164          (a) for filing a budget, a requirement in Subsection 17B-1-614(2) or 17B-1-629(3)(d);
165     or
166          (b) for filing a financial report, a requirement in Section 17B-1-639.
167          (2) Beginning on July 1, 2019, a conservation district is a participating local entity, as
168     that term is defined in Section [63A-3-401] 63A-1-201, and subject to Title 63A, [Chapter 3,
169     Part 4] Chapter 1, Part 2, Utah Public Finance Website.
170          Section 5. Section 26-33a-106.1 is amended to read:
171          26-33a-106.1. Health care cost and reimbursement data.
172          (1) The committee shall, as funding is available:
173          (a) establish a plan for collecting data from data suppliers, as defined in Section
174     26-33a-102, to determine measurements of cost and reimbursements for risk-adjusted episodes
175     of health care;
176          (b) share data regarding insurance claims and an individual's and small employer
177     group's health risk factor and characteristics of insurance arrangements that affect claims and
178     usage with the Insurance Department, only to the extent necessary for:
179          (i) risk adjusting; and
180          (ii) the review and analysis of health insurers' premiums and rate filings; and

181          (c) assist the Legislature and the public with awareness of, and the promotion of,
182     transparency in the health care market by reporting on:
183          (i) geographic variances in medical care and costs as demonstrated by data available to
184     the committee; and
185          (ii) rate and price increases by health care providers:
186          (A) that exceed the Consumer Price Index - Medical as provided by the United States
187     Bureau of Labor Statistics;
188          (B) as calculated yearly from June to June; and
189          (C) as demonstrated by data available to the committee;
190          (d) provide on at least a monthly basis, enrollment data collected by the committee to a
191     not-for-profit, broad-based coalition of state health care insurers and health care providers that
192     are involved in the standardized electronic exchange of health data as described in Section
193     31A-22-614.5, to the extent necessary:
194          (i) for the department or the Medicaid Office of the Inspector General to determine
195     insurance enrollment of an individual for the purpose of determining Medicaid third party
196     liability;
197          (ii) for an insurer that is a data supplier, to determine insurance enrollment of an
198     individual for the purpose of coordination of health care benefits; and
199          (iii) for a health care provider, to determine insurance enrollment for a patient for the
200     purpose of claims submission by the health care provider; [and]
201          (e) coordinate with the State Emergency Medical Services Committee to publish data
202     regarding air ambulance charges under Section 26-8a-203[.]; and
203          (f) share data collected under this chapter with the state auditor for use in the health
204     care price transparency tool described in Section 67-3-11.
205          (2) (a) The Medicaid Office of Inspector General shall annually report to the
206     Legislature's Health and Human Services Interim Committee regarding how the office used the
207     data obtained under Subsection (1)(d)(i) and the results of obtaining the data.
208          (b) A data supplier shall not be liable for a breach of or unlawful disclosure of the data
209     obtained by an entity described in Subsection (1)(b).
210          (3) The plan adopted under Subsection (1) shall include:
211          (a) the type of data that will be collected;

212          (b) how the data will be evaluated;
213          (c) how the data will be used;
214          (d) the extent to which, and how the data will be protected; and
215          (e) who will have access to the data.
216          Section 6. Section 26-33a-106.5 is amended to read:
217          26-33a-106.5. Comparative analyses.
218          (1) The committee may publish compilations or reports that compare and identify
219     health care providers or data suppliers from the data it collects under this chapter or from any
220     other source.
221          (2) (a) Except as provided in Subsection (7)(c), the committee shall publish
222     compilations or reports from the data it collects under this chapter or from any other source
223     which:
224          (i) contain the information described in Subsection (2)(b); and
225          (ii) compare and identify by name at least a majority of the health care facilities, health
226     care plans, and institutions in the state.
227          (b) Except as provided in Subsection (7)(c), the report required by this Subsection (2)
228     shall:
229          (i) be published at least annually; [and]
230          (ii) list, as determined by the committee, the median paid amount for at least the top 50
231     medical procedures performed in the state by volume;
232          (iii) describe the methodology approved by the committee to determine the amounts
233     described in Subsection (2)(b)(ii); and
234          [(ii)] (iv) contain comparisons based on at least the following factors:
235          (A) nationally or other generally recognized quality standards;
236          (B) charges; and
237          (C) nationally recognized patient safety standards.
238          (3) (a) The committee may contract with a private, independent analyst to evaluate the
239     standard comparative reports of the committee that identify, compare, or rank the performance
240     of data suppliers by name.
241          (b) The evaluation described in this Subsection (3) shall include a validation of
242     statistical methodologies, limitations, appropriateness of use, and comparisons using standard

243     health services research practice.
244          (c) The independent analyst described in Subsection (3)(a) shall be experienced in
245     analyzing large databases from multiple data suppliers and in evaluating health care issues of
246     cost, quality, and access.
247          (d) The results of the analyst's evaluation shall be released to the public before the
248     standard comparative analysis upon which it is based may be published by the committee.
249          (4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
250     committee , with the concurrence of the department, shall adopt by rule a timetable for the
251     collection and analysis of data from multiple types of data suppliers.
252          (5) The comparative analysis required under Subsection (2) shall be available[: (a)]
253     free of charge and easily accessible to the public[; and].
254          [(b) on the Health Insurance Exchange either directly or through a link.]
255          (6) (a) The department shall include in the report required by Subsection (2)(b), or
256     include in a separate report, comparative information on commonly recognized or generally
257     agreed upon measures of cost and quality identified in accordance with Subsection (7), for:
258          (i) routine and preventive care; and
259          (ii) the treatment of diabetes, heart disease, and other illnesses or conditions as
260     determined by the committee.
261          (b) The comparative information required by Subsection (6)(a) shall be based on data
262     collected under Subsection (2) and clinical data that may be available to the committee, and
263     shall compare:
264          (i) [beginning December 31, 2014,] results for health care facilities or institutions;
265          (ii) [beginning December 31, 2014,] results for health care providers by geographic
266     regions of the state;
267          (iii) [beginning July 1, 2016,] a clinic's aggregate results for a physician who practices
268     at a clinic with five or more physicians; and
269          (iv) [beginning July 1, 2016,] a geographic region's aggregate results for a physician
270     who practices at a clinic with less than five physicians, unless the physician requests
271     physician-level data to be published on a clinic level.
272          (c) The department:
273          (i) may publish information required by this Subsection (6) directly or through one or

274     more nonprofit, community-based health data organizations;
275          (ii) may use a private, independent analyst under Subsection (3)(a) in preparing the
276     report required by this section; and
277          (iii) shall identify and report to the Legislature's Health and Human Services Interim
278     Committee by July 1, 2014, and every July 1 thereafter until July 1, 2019, at least three new
279     measures of quality to be added to the report each year.
280          (d) A report published by the department under this Subsection (6):
281          (i) is subject to the requirements of Section 26-33a-107; and
282          (ii) shall, prior to being published by the department, be submitted to a neutral,
283     non-biased entity with a broad base of support from health care payers and health care
284     providers in accordance with Subsection (7) for the purpose of validating the report.
285          (7) (a) The Health Data Committee shall, through the department, for purposes of
286     Subsection (6)(a), use the quality measures that are developed and agreed upon by a neutral,
287     non-biased entity with a broad base of support from health care payers and health care
288     providers.
289          (b) If the entity described in Subsection (7)(a) does not submit the quality measures,
290     the department may select the appropriate number of quality measures for purposes of the
291     report required by Subsection (6).
292          (c) (i) For purposes of the reports published on or after July 1, 2014, the department
293     may not compare individual facilities or clinics as described in Subsections (6)(b)(i) through
294     (iv) if the department determines that the data available to the department can not be
295     appropriately validated, does not represent nationally recognized measures, does not reflect the
296     mix of cases seen at a clinic or facility, or is not sufficient for the purposes of comparing
297     providers.
298          (ii) The department shall report to the Legislature's Health and Human Services Interim
299     Committee prior to making a determination not to publish a report under Subsection (7)(c)(i).
300          Section 7. Section 53B-8a-103 is amended to read:
301          53B-8a-103. Creation of Utah Educational Savings Plan -- Powers and duties of
302     plan -- Certain exemptions.
303          (1) There is created the Utah Educational Savings Plan, which may also be known and
304     do business as:

305          (a) the Utah Educational Savings Plan Trust; or
306          (b) another related name.
307          (2) The plan:
308          (a) is a non-profit, self-supporting agency that administers a public trust;
309          (b) shall administer the various programs, funds, trusts, plans, functions, duties, and
310     obligations assigned to the plan:
311          (i) consistent with sound fiduciary principles; and
312          (ii) subject to review of the board; and
313          (c) shall be known as and managed as a qualified tuition program in compliance with
314     Section 529, Internal Revenue Code, that is sponsored by the state.
315          (3) The plan may:
316          (a) make and enter into contracts necessary for the administration of the plan payable
317     from plan money, including:
318          (i) contracts for goods and services; and
319          (ii) contracts to engage personnel, with demonstrated ability or expertise, including
320     consultants, actuaries, managers, counsel, and auditors for the purpose of rendering
321     professional, managerial, and technical assistance and advice;
322          (b) adopt a corporate seal and change and amend the corporate seal;
323          (c) invest money within the program, administrative, and endowment funds in
324     accordance with the provisions under Section 53B-8a-107;
325          (d) enter into agreements with account owners, any institution of higher education, any
326     federal or state agency, or other entity as required to implement this chapter;
327          (e) solicit and accept any grants, gifts, legislative appropriations, and other money from
328     the state, any unit of federal, state, or local government, or any other person, firm, partnership,
329     or corporation for deposit to the administrative fund, endowment fund, or the program fund;
330          (f) make provision for the payment of costs of administration and operation of the plan;
331          (g) carry out studies and projections to advise account owners regarding:
332          (i) present and estimated future higher education costs; and
333          (ii) levels of financial participation in the plan required to enable account owners to
334     achieve their educational funding objective;
335          (h) participate in federal, state, local governmental, or private programs;

336          (i) create public and private partnerships, including investment or management
337     relationships with other 529 plans or entities;
338          (j) promulgate, impose, and collect administrative fees and charges in connection with
339     transactions of the plan, and provide for reasonable service charges;
340          (k) procure insurance:
341          (i) against any loss in connection with the property, assets, or activities of the plan; and
342          (ii) indemnifying any member of the board from personal loss or accountability arising
343     from liability resulting from a member's action or inaction as a member of the plan's board;
344          (l) administer outreach efforts to:
345          (i) market and publicize the plan and the plan's products to existing and prospective
346     account owners; and
347          (ii) encourage economically challenged populations to save for post-secondary
348     education;
349          (m) adopt, trademark, and copyright names and materials for use in marketing and
350     publicizing the plan and the plan's products;
351          (n) administer the funds of the plan;
352          (o) sue and be sued in the plan's own name;
353          (p) own institutional accounts in the plan to establish and administer:
354          (i) scholarship programs; or
355          (ii) other college savings incentive programs, including programs designed to enhance
356     the savings of low income account owners investing in the plan; and
357          (q) have and exercise any other powers or duties that are necessary or appropriate to
358     carry out and effectuate the purposes of this chapter.
359          (4) (a) Except as provided in Subsection (4)(b), the plan is exempt from the provisions
360     of Title 63G, Chapter 2, Government Records Access and Management Act.
361          (b) (i) The annual audited financial statements of the plan described in Section
362     53B-8a-111 are public records.
363          (ii) Financial information that is provided by the plan to the Division of Finance and
364     posted on the Utah Public Finance Website in accordance with Section [63A-3-402]
365     63A-1-202 is a public record.
366          Section 8. Section 53D-1-103 is amended to read:

367          53D-1-103. Application of other law.
368          (1) The office, board, and nominating committee are subject to:
369          (a) Title 52, Chapter 4, Open and Public Meetings Act; and
370          (b) Title 63A, [Chapter 3, Part 4] Chapter 1, Part 2, Utah Public Finance Website.
371          (2) Subject to Subsection 63E-1-304(2), the office may participate in coverage under
372     the Risk Management Fund, created in Section 63A-4-201.
373          (3) The office and board are subject to Title 63G, Chapter 2, Government Records
374     Access and Management Act.
375          (4) (a) In making rules under this chapter, the director is subject to and shall comply
376     with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, except as provided in
377     Subsection (4)(b).
378          (b) Subsections 63G-3-301(6) and (7) and Section 63G-3-601 do not apply to the
379     director's making of rules under this chapter.
380          (5) Title 63G, Chapter 7, Governmental Immunity Act of Utah, applies to a board
381     member to the same extent as it applies to an employee, as defined in Section 63G-7-102.
382          (6) (a) A board member, the director, and an office employee or agent are subject to:
383          (i) Title 67, Chapter 16, Utah Public Officers' and Employees' Ethics Act; and
384          (ii) other requirements that the board establishes.
385          (b) In addition to any restrictions or requirements imposed under Subsection (6)(a), a
386     board member, the director, and an office employee or agent may not directly or indirectly
387     acquire an interest in the trust fund or receive any direct benefit from any transaction dealing
388     with trust fund money.
389          (7) (a) Except as provided in Subsection (7)(b), the office shall comply with Title 67,
390     Chapter 19, Utah State Personnel Management Act.
391          (b) (i) Upon a recommendation from the director after the director's consultation with
392     the executive director of the Department of Human Resource Management, the board may
393     provide that specified positions in the office are exempt from Section 67-19-12 and the career
394     service provisions of Title 67, Chapter 19, Utah State Personnel Management Act, as provided
395     in Subsection 67-19-15(1), if the board determines that exemption is required for the office to
396     fulfill efficiently its responsibilities under this chapter.
397          (ii) The director position is exempt from Section 67-19-12 and the career service

398     provisions of Title 67, Chapter 19, Utah State Personnel Management Act, as provided in
399     Subsection 67-19-15(1).
400          (iii) (A) After consultation with the executive director of the Department of Human
401     Resource Management, the director shall set salaries for positions that are exempted under
402     Subsection (7)(b)(i), within ranges that the board approves.
403          (B) In approving salary ranges for positions that are exempted under Subsection
404     (7)(b)(i), the board shall consider salaries for similar positions in private enterprise and other
405     public employment.
406          (8) The office is subject to legislative appropriation, to executive branch budgetary
407     review and recommendation, and to legislative and executive branch review.
408          Section 9. Section 53E-3-705 is amended to read:
409          53E-3-705. School plant capital outlay report.
410          (1) The State Board of Education shall prepare an annual school plant capital outlay
411     report of all school districts, which includes information on the number and size of building
412     projects completed and under construction.
413          (2) A school district or charter school shall prepare and submit an annual school plant
414     capital outlay report in accordance with Section [63A-3-402] 63A-1-202.
415          Section 10. Section 63A-1-201, which is renumbered from Section 63A-3-401 is
416     renumbered and amended to read:
417     
Part 2. Utah Public Finance Website

418          [63A-3-401].      63A-1-201. Definitions.
419          As used in this part:
420          (1) "Board" means the Utah Transparency Advisory Board created under Section
421     [63A-3-403] 63A-1-203.
422          (2) ["Division" means the Division of Finance of] "Department" means the Department
423     of Administrative Services.
424          (3) (a) "Independent entity," except as provided in Subsection (3)(c), means the same
425     as that term is defined in Section 63E-1-102.
426          (b) "Independent entity" includes an entity that is part of an independent entity
427     described in this Subsection (3), if the entity is considered a component unit of the independent
428     entity under the governmental accounting standards issued by the Governmental Accounting

429     Standards Board.
430          (c) "Independent entity" does not include the Utah State Retirement Office created in
431     Section 49-11-201.
432          (4) "Participating local entity" means each of the following local entities:
433          (a) a county;
434          (b) a municipality;
435          (c) a local district under Title 17B, Limited Purpose Local Government Entities - Local
436     Districts;
437          (d) a special service district under Title 17D, Chapter 1, Special Service District Act;
438          (e) a housing authority under Title 35A, Chapter 8, Part 4, Housing Authorities;
439          (f) a school district;
440          (g) a charter school;
441          (h) except for a taxed interlocal entity as defined in Section 11-13-602:
442          (i) an interlocal entity as defined in Section 11-13-103;
443          (ii) a joint or cooperative undertaking as defined in Section 11-13-103; and
444          (iii) any project, program, or undertaking entered into by interlocal agreement in
445     accordance with Title 11, Chapter 13, Interlocal Cooperation Act;
446          (i) except for a taxed interlocal entity as defined in Section 11-13-602, an entity that is
447     part of an entity described in Subsections (4)(a) through (h), if the entity is considered a
448     component unit of the entity described in Subsections (4)(a) through (h) under the
449     governmental accounting standards issued by the Governmental Accounting Standards Board;
450     and
451          (j) a conservation district under Title 17D, Chapter 3, Conservation District Act.
452          (5) (a) "Participating state entity" means the state of Utah, including its executive,
453     legislative, and judicial branches, its departments, divisions, agencies, boards, commissions,
454     councils, committees, and institutions.
455          (b) "Participating state entity" includes an entity that is part of an entity described in
456     Subsection (5)(a), if the entity is considered a component unit of the entity described in
457     Subsection (5)(a) under the governmental accounting standards issued by the Governmental
458     Accounting Standards Board.
459          (6) "Public financial information" means records that are required to be made available

460     on the Utah Public Finance Website, a participating local entity's website, or an independent
461     entity's website as required by this part, and as the term "public financial information" is
462     defined by rule under Section [63A-3-404] 63A-1-204.
463          Section 11. Section 63A-1-202, which is renumbered from Section 63A-3-402 is
464     renumbered and amended to read:
465          [63A-3-402].      63A-1-202. Utah Public Finance Website -- Establishment
466     and administration -- Records disclosure -- Exceptions.
467          (1) There is created the Utah Public Finance Website to be administered by the
468     [Division of Finance with the technical assistance of the Department of Technology Services.]
469     state auditor.
470          (2) The Utah Public Finance Website shall:
471          (a) permit Utah taxpayers to:
472          (i) view, understand, and track the use of taxpayer dollars by making public financial
473     information available on the Internet for participating state entities, independent entities, and
474     participating local entities, using the Utah Public Finance Website; and
475          (ii) link to websites administered by participating local entities or independent entities
476     that do not use the Utah Public Finance Website for the purpose of providing participating
477     local entities' or independent entities' public financial information as required by this part and
478     by rule under Section [63A-3-404] 63A-1-204;
479          (b) allow a person who has Internet access to use the website without paying a fee;
480          (c) allow the public to search public financial information on the Utah Public Finance
481     Website using criteria established by the board;
482          (d) provide access to financial reports, financial audits, budgets, or other financial
483     documents that are used to allocate, appropriate, spend, and account for government funds, as
484     may be established by rule under Section [63A-3-404] 63A-1-204;
485          (e) have a unique and simplified website address;
486          (f) be directly accessible via a link from the main page of the official state website;
487          (g) include other links, features, or functionality that will assist the public in obtaining
488     and reviewing public financial information, as may be established by rule under Section
489     [63A-3-404] 63A-1-204; and
490          (h) include a link to school report cards published on the State Board of Education's

491     website under Section 53E-5-211.
492          (3) (a) The [division] state auditor shall:
493          [(a)] (i) establish and maintain the website, including the provision of equipment,
494     resources, and personnel as necessary;
495          [(b)] (ii) maintain an archive of all information posted to the website;
496          [(c)] (iii) coordinate and process the receipt and posting of public financial information
497     from participating state entities; and
498          [(d)] (iv) coordinate and regulate the posting of public financial information by
499     participating local entities and independent entities[; and].
500          [(e)] (b) The department shall provide staff support for the advisory committee.
501          (4) (a) A participating state entity and each independent entity shall permit the public
502     to view the entity's public financial information via the website, beginning with information
503     that is generated not later than the fiscal year that begins July 1, 2008, except that public
504     financial information for an:
505          (i) institution of higher education shall be provided beginning with information
506     generated for the fiscal year beginning July 1, 2009; and
507          (ii) independent entity shall be provided beginning with information generated for the
508     entity's fiscal year beginning in 2014.
509          (b) No later than May 15, 2009, the website shall:
510          (i) be operational; and
511          (ii) permit public access to participating state entities' public financial information,
512     except as provided in Subsections (4)(c) and (d).
513          (c) An institution of higher education that is a participating state entity shall submit the
514     entity's public financial information at a time allowing for inclusion on the website no later
515     than May 15, 2010.
516          (d) No later than the first full quarter after July 1, 2014, an independent entity shall
517     submit the entity's public financial information for inclusion on the Utah Public Finance
518     Website or via a link to its own website on the Utah Public Finance Website.
519          (5) (a) The Utah Educational Savings Plan, created in Section 53B-8a-103, shall
520     provide the following financial information to the [division] state auditor for posting on the
521     Utah Public Finance Website:

522          (i) administrative fund expense transactions from its general ledger accounting system;
523     and
524          (ii) employee compensation information.
525          (b) The plan is not required to submit other financial information to the [division] state
526     auditor, including:
527          (i) revenue transactions;
528          (ii) account owner transactions; and
529          (iii) fiduciary or commercial information, as defined in Section 53B-12-102.
530          (6) (a) The following independent entities shall each provide administrative expense
531     transactions from its general ledger accounting system and employee compensation
532     information to the [division] state auditor for posting on the Utah Public Finance Website or
533     via a link to a website administered by the independent entity:
534          (i) the Utah Capital Investment Corporation, created in Section 63N-6-301;
535          (ii) the Utah Housing Corporation, created in Section 63H-8-201; and
536          (iii) the School and Institutional Trust Lands Administration, created in Section
537     53C-1-201.
538          (b) For purposes of this part, an independent entity described in Subsection (6)(a) is not
539     required to submit to the [division] state auditor, or provide a link to, other financial
540     information, including:
541          (i) revenue transactions of a fund or account created in its enabling statute;
542          (ii) fiduciary or commercial information related to any subject if the disclosure of the
543     information:
544          (A) would conflict with fiduciary obligations; or
545          (B) is prohibited by insider trading provisions;
546          (iii) information of a commercial nature, including information related to:
547          (A) account owners, borrowers, and dependents;
548          (B) demographic data;
549          (C) contracts and related payments;
550          (D) negotiations;
551          (E) proposals or bids;
552          (F) investments;

553          (G) the investment and management of funds;
554          (H) fees and charges;
555          (I) plan and program design;
556          (J) investment options and underlying investments offered to account owners;
557          (K) marketing and outreach efforts;
558          (L) lending criteria;
559          (M) the structure and terms of bonding; and
560          (N) financial plans or strategies; and
561          (iv) information protected from public disclosure by federal law.
562          (7) (a) As used in this Subsection (7):
563          (i) "Local education agency" means a school district or a charter school.
564          (ii) "New school building project" means:
565          (A) the construction of a school or school facility that did not previously exist in a local
566     education agency; or
567          (B) the lease or purchase of an existing building, by a local education agency, to be
568     used as a school or school facility.
569          (iii) "School facility" means a facility, including a pool, theater, stadium, or
570     maintenance building, that is built, leased, acquired, or remodeled by a local education agency
571     regardless of whether the facility is open to the public.
572          (iv) "Significant school remodel" means a construction project undertaken by a local
573     education agency with a project cost equal to or greater than $2,000,000, including:
574          (A) the upgrading, changing, alteration, refurbishment, modification, or complete
575     substitution of an existing school or school facility in a local education agency; or
576          (B) the addition of a school facility.
577          (b) For each new school building project or significant school remodel, the local
578     education agency shall:
579          (i) prepare an annual school plant capital outlay report; and
580          (ii) submit the report:
581          (A) to the [division] state auditor for publication on the Utah Public Finance Website;
582     and
583          (B) in a format, including any raw data or electronic formatting, prescribed by

584     applicable [division] policy established by the state auditor.
585          (c) The local education agency shall include in the capital outlay report described in
586     Subsection (7)(b)(i) the following information as applicable to each new school building
587     project or significant school remodel:
588          (i) the name and location of the new school building project or significant school
589     remodel;
590          (ii) construction and design costs, including:
591          (A) the purchase price or lease terms of any real property acquired or leased for the
592     project or remodel;
593          (B) facility construction;
594          (C) facility and landscape design;
595          (D) applicable impact fees; and
596          (E) furnishings and equipment;
597          (iii) the gross square footage of the project or remodel;
598          (iv) the year construction was completed; and
599          (v) the final student capacity of the new school building project or, for a significant
600     school remodel, the increase or decrease in student capacity created by the remodel.
601          (d) (i) For a cost, fee, or other expense required to be reported under Subsection (7)(c),
602     the local education agency shall report the actual cost, fee, or other expense.
603          (ii) The [division] state auditor may require that a local education agency provide
604     further itemized data on information listed in Subsection (7)(c).
605          (e) (i) No later than May 15, 2015, a local education agency shall provide the [division]
606     state auditor a school plant capital outlay report for each new school building project and
607     significant school remodel completed on or after July 1, 2004, and before May 13, 2014.
608          (ii) For a new school building project or significant school remodel completed after
609     May 13, 2014, the local education agency shall provide the school plant capital outlay report
610     described in this Subsection (7) to the [division] state auditor annually by a date designated by
611     the [division] state auditor.
612          (8) A person who negligently discloses a record that is classified as private, protected,
613     or controlled by Title 63G, Chapter 2, Government Records Access and Management Act, is
614     not criminally or civilly liable for an improper disclosure of the record if the record is disclosed

615     solely as a result of the preparation or publication of the Utah Public Finance Website.
616          Section 12. Section 63A-1-203, which is renumbered from Section 63A-3-403 is
617     renumbered and amended to read:
618          [63A-3-403].      63A-1-203. Utah Transparency Advisory Board -- Creation
619     -- Membership -- Duties.
620          (1) There is created within the department the Utah Transparency Advisory Board
621     comprised of members knowledgeable about public finance or providing public access to
622     public information.
623          (2) The board consists of:
624          (a) the state auditor or the state auditor's designee;
625          [(a)] (b) an individual appointed by the executive director of the [Division of Finance]
626     department;
627          [(b)] (c) an individual appointed by the executive director of the Governor's Office of
628     Management and Budget;
629          [(c)] (d) an individual appointed by the governor on advice from the Legislative Fiscal
630     Analyst;
631          [(d)] (e) one member of the Senate, appointed by the governor on advice from the
632     president of the Senate;
633          [(e)] (f) one member of the House of Representatives, appointed by the governor on
634     advice from the speaker of the House of Representatives;
635          [(f)] (g) an individual appointed by the director of the Department of Technology
636     Services;
637          [(g)] (h) the director of the Division of Archives and Records Service created in
638     Section 63A-12-101 or the director's designee;
639          [(h)] (i) an individual who is a member of the State Records Committee created in
640     Section 63G-2-501, appointed by the governor;
641          [(i)] (j) an individual representing counties, appointed by the governor;
642          [(j)] (k) an individual representing municipalities, appointed by the governor;
643          [(k)] (l) an individual representing special districts, appointed by the governor;
644          [(l)] (m) an individual representing the State Board of Education, appointed by the
645     State Board of Education; and

646          [(m)] (n) [two individuals] one individual who [are members] is a member of the
647     public and who [have] has knowledge, expertise, or experience in matters relating to the
648     board's duties under Subsection (10), appointed by the board members identified in
649     Subsections (2)(a) through [(l)] (m).
650          (3) The board shall:
651          (a) advise the [division] state auditor and the department on matters related to the
652     implementation and administration of this part;
653          (b) develop plans, make recommendations, and assist in implementing the provisions
654     of this part;
655          (c) determine what public financial information shall be provided by a participating
656     state entity, independent entity, and participating local entity, if the public financial
657     information:
658          (i) only includes records that:
659          (A) are classified as public under Title 63G, Chapter 2, Government Records Access
660     and Management Act, or, subject to any specific limitations and requirements regarding the
661     provision of financial information from the entity described in Section [63A-3-402]
662     63A-1-202, if an entity is exempt from Title 63G, Chapter 2, Government Records Access and
663     Management Act, records that would normally be classified as public if the entity were not
664     exempt from Title 63G, Chapter 2, Government Records Access and Management Act;
665          (B) are an accounting of money, funds, accounts, bonds, loans, expenditures, or
666     revenues, regardless of the source; and
667          (C) are owned, held, or administered by the participating state entity, independent
668     entity, or participating local entity that is required to provide the record; and
669          (ii) is of the type or nature that should be accessible to the public via a website based
670     on considerations of:
671          (A) the cost effectiveness of providing the information;
672          (B) the value of providing the information to the public; and
673          (C) privacy and security considerations;
674          (d) evaluate the cost effectiveness of implementing specific information resources and
675     features on the website;
676          (e) require participating local entities to provide public financial information in

677     accordance with the requirements of this part, with a specified content, reporting frequency,
678     and form;
679          (f) require an independent entity's website or a participating local entity's website to be
680     accessible by link or other direct route from the Utah Public Finance Website if the
681     independent entity or participating local entity does not use the Utah Public Finance Website;
682          (g) determine the search methods and the search criteria that shall be made available to
683     the public as part of a website used by an independent entity or a participating local entity
684     under the requirements of this part, which criteria may include:
685          (i) fiscal year;
686          (ii) expenditure type;
687          (iii) name of the agency;
688          (iv) payee;
689          (v) date; and
690          (vi) amount; and
691          (h) analyze ways to improve the information on the Utah Public Finance Website so
692     the information is more relevant to citizens, including through the use of:
693          (i) infographics that provide more context to the data; and
694          (ii) geolocation services, if possible.
695          (4) Every two years, the board shall elect a chair and a vice chair from its members.
696          (5) (a) (i) The term of a member appointed for an unexpired two-year term before May
697     8, 2018, shall be extended by two years from the date of the original appointment.
698          (ii) Each member appointed on or after May 8, 2018, shall serve a four-year term.
699          (b) When a vacancy occurs in the membership for any reason, the replacement shall be
700     appointed for a four-year term.
701          (6) To accomplish its duties, the board shall meet as it determines necessary.
702          (7) Reasonable notice shall be given to each member of the board before any meeting.
703          (8) A majority of the board constitutes a quorum for the transaction of business.
704          (9) (a) A member who is not a legislator may not receive compensation or benefits for
705     the member's service, but may receive per diem and travel expenses as allowed in:
706          (i) Section 63A-3-106;
707          (ii) Section 63A-3-107; and

708          (iii) rules made by the Division of Finance according to Sections 63A-3-106 and
709     63A-3-107.
710          (b) Compensation and expenses of a member who is a legislator are governed by
711     Section 36-2-2 and Legislative Joint Rules, Title 5, Legislative Compensation and Expenses.
712          (10) (a) As used in Subsections (10) and (11):
713          (i) "Information website" means a single Internet website containing public information
714     or links to public information.
715          (ii) "Public information" means records of state government, local government, or an
716     independent entity that are classified as public under Title 63G, Chapter 2, Government
717     Records Access and Management Act, or, subject to any specific limitations and requirements
718     regarding the provision of financial information from the entity described in Section
719     [63A-3-402] 63A-1-202, if an entity is exempt from Title 63G, Chapter 2, Government
720     Records Access and Management Act, records that would normally be classified as public if
721     the entity were not exempt from Title 63G, Chapter 2, Government Records Access and
722     Management Act.
723          (b) The board shall:
724          (i) study the establishment of an information website and develop recommendations for
725     its establishment;
726          (ii) develop recommendations about how to make public information more readily
727     available to the public through the information website;
728          (iii) develop standards to make uniform the format and accessibility of public
729     information posted to the information website; and
730          (iv) identify and prioritize public information in the possession of a state agency or
731     political subdivision that may be appropriate for publication on the information website.
732          (c) In fulfilling its duties under Subsection (10)(b), the board shall be guided by
733     principles that encourage:
734          (i) (A) the establishment of a standardized format of public information that makes the
735     information more easily accessible by the public;
736          (B) the removal of restrictions on the reuse of public information;
737          (C) minimizing limitations on the disclosure of public information while appropriately
738     safeguarding sensitive information; and

739          (D) balancing factors in favor of excluding public information from an information
740     website against the public interest in having the information accessible on an information
741     website;
742          (ii) (A) permanent, lasting, open access to public information; and
743          (B) the publication of bulk public information;
744          (iii) the implementation of well-designed public information systems that ensure data
745     quality, create a public, comprehensive list or index of public information, and define a process
746     for continuous publication of and updates to public information;
747          (iv) the identification of public information not currently made available online and the
748     implementation of a process, including a timeline and benchmarks, for making that public
749     information available online; and
750          (v) accountability on the part of those who create, maintain, manage, or store public
751     information or post it to an information website.
752          (d) The department shall implement the board's recommendations, including the
753     establishment of an information website, to the extent that implementation:
754          (i) is approved by the Legislative Management Committee;
755          (ii) does not require further legislative appropriation; and
756          (iii) is within the department's existing statutory authority.
757          (11) The department shall, in consultation with the board and as funding allows,
758     modify the information website described in Subsection (10) to:
759          (a) by January 1, 2015, serve as a point of access for Government Records Access and
760     Management requests for executive agencies;
761          (b) by January 1, 2016, serve as a point of access for Government Records Access and
762     Management requests for:
763          (i) school districts;
764          (ii) charter schools;
765          (iii) public transit districts created under Title 17B, Chapter 2a, Part 8, Public Transit
766     District Act;
767          (iv) counties; and
768          (v) municipalities;
769          (c) by January 1, 2017, serve as a point of access for Government Records Access and

770     Management requests for:
771          (i) local districts under Title 17B, Limited Purpose Local Government Entities - Local
772     Districts; and
773          (ii) special service districts under Title 17D, Chapter 1, Special Service District Act;
774          (d) except as provided in Subsection (12)(a), provide link capabilities to other existing
775     repositories of public information, including maps, photograph collections, legislatively
776     required reports, election data, statute, rules, regulations, and local ordinances that exist on
777     other agency and political subdivision websites;
778          (e) provide multiple download options in different formats, including nonproprietary,
779     open formats where possible;
780          (f) provide any other public information that the board, under Subsection (10),
781     identifies as appropriate for publication on the information website; and
782          (g) incorporate technical elements the board identifies as useful to a citizen using the
783     information website.
784          (12) (a) The department, in consultation with the board, shall establish by rule any
785     restrictions on the inclusion of maps and photographs, as described in Subsection (11)(d), on
786     the website described in Subsection (10) if the inclusion would pose a potential security
787     concern.
788          (b) The website described in Subsection (10) may not publish any record that is
789     classified as private, protected, or controlled under Title 63G, Chapter 2, Government Records
790     Access and Management Act.
791          Section 13. Section 63A-1-204, which is renumbered from Section 63A-3-404 is
792     renumbered and amended to read:
793          [63A-3-404].      63A-1-204. Rulemaking authority.
794          (1) After consultation with the board, and in accordance with Title 63G, Chapter 3,
795     Utah Administrative Rulemaking Act, the [Division of Finance] department shall make rules
796     to:
797          (a) require participating state entities to provide public financial information for
798     inclusion on the Utah Public Finance Website;
799          (b) define, either uniformly for all participating state entities, or on an entity by entity
800     basis, the term "public financial information" using the standards provided in Subsection

801     [63A-3-403(3)(c)] 63A-1-203(3)(c); and
802          (c) establish procedures for obtaining, submitting, reporting, storing, and providing
803     public financial information on the Utah Public Finance Website, which may include a
804     specified reporting frequency and form.
805          (2) After consultation with the board, and in accordance with Title 63G, Chapter 3,
806     Utah Administrative Rulemaking Act, the [Division of Finance] department may make rules to:
807          (a) require a participating state or local entity to list certain expenditures made by a
808     person under a contract with the entity; and
809          (b) if a list is required under Subsection (2)(a), require the following information to be
810     included:
811          (i) the name of the participating state or local entity making the expenditure;
812          (ii) the name of the person receiving the expenditure;
813          (iii) the date of the expenditure;
814          (iv) the amount of the expenditure;
815          (v) the purpose of the expenditure;
816          (vi) the name of each party to the contract;
817          (vii) an electronic copy of the contract; or
818          (viii) any other criteria designated by rule.
819          Section 14. Section 63A-1-205, which is renumbered from Section 63A-3-405 is
820     renumbered and amended to read:
821          [63A-3-405].      63A-1-205. Participation by local entities.
822          (1) (a) On or before May 15, 2010, the following participating local entities, in
823     accordance with the board's policies, shall provide public financial information through the
824     Utah Public Finance Website or the participating local entity's own website and provide a link
825     to the participating local entity's website through the Utah Public Finance Website:
826          (i) school districts;
827          (ii) charter schools; and
828          (iii) public transit districts created under Title 17B, Chapter 2a, Part 8, Public Transit
829     District Act.
830          (b) Participating local entities subject to this Subsection (1) shall permit information
831     that is generated not later than the fiscal year that begins July 1, 2009, to be accessible via the

832     website.
833          (2) (a) On or before May 15, 2011, the following participating local entities, in
834     accordance with the board's policies, shall provide public financial information through the
835     Utah Public Finance Website or the participating local entity's own website and provide a link
836     to the participating local entity's website through the Utah Public Finance Website:
837          (i) counties;
838          (ii) municipalities;
839          (iii) local districts under Title 17B, Limited Purpose Local Government Entities - Local
840     Districts, that are not already required to report; and
841          (iv) special service districts under Title 17D, Chapter 1, Special Service District Act.
842          (b) Participating local entities subject to this Subsection (2) shall permit information
843     that is generated not later than the fiscal year that begins July 1, 2010, to be accessible via the
844     website.
845          (3) (a) On or before May 15, 2013, an interlocal entity that is a participating local entity
846     in accordance with the board's policies, shall, subject to Subsection (3)(b), provide public
847     financial information through the Utah Public Finance Website or the interlocal entity's own
848     website and provide a link to the interlocal entity's website through the Utah Public Finance
849     Website.
850          (b) A participating local entity subject to this Subsection (3) shall provide public
851     financial information that is generated on or after the fiscal year that begins July 1, 2012, to be
852     accessible via the website.
853          (4) A participating local entity that makes public financial information accessible via
854     the Utah Public Finance Website on or after May 10, 2016, and that was not previously
855     required to make financial information accessible via the website shall permit information that
856     is generated on or after the first day of the participating local entity's fiscal year that includes
857     January 1, 2017, to be accessible via the website.
858          (5) (a) Except as provided in Subsection (5)(b), a participating local entity described in
859     Subsection (4) shall comply with the provisions of this part on or before January 1, 2017.
860          (b) A participating local entity described in Subsection (4) that has an annual budget of
861     $100,000 or less shall comply with the provisions of this part on or before July 1, 2017.
862          (6) Beginning on July 1, 2019, in accordance with the board's policies, a conservation

863      district shall provide the district's public financial information that is generated for the district's
864     fiscal year which includes July 1, 2018, through the Utah Public Finance Website or the
865     district's own website and provide a link to the district's website through the Utah Public
866     Finance Website .
867          Section 15. Section 63A-1-206, which is renumbered from Section 63A-3-406 is
868     renumbered and amended to read:
869          [63A-3-406].      63A-1-206. Submission of public financial information by a
870     school district or charter school.
871          When submitting public financial information to the Utah Public Finance Website, a
872     school district or charter school shall classify transactions in accordance with the uniform chart
873     of accounts that school districts and charter schools are required to use for budgeting,
874     accounting, financial reporting, and auditing purposes pursuant to rules adopted by the State
875     Board of Education.
876          Section 16. Section 63A-3-103 is amended to read:
877          63A-3-103. Duties of director of division -- Application to institutions of higher
878     education.
879          (1) The director of the Division of Finance shall:
880          (a) define fiscal procedures relating to approval and allocation of funds;
881          (b) provide for the accounting control of funds;
882          (c) promulgate rules that:
883          (i) establish procedures for maintaining detailed records of all types of leases;
884          (ii) account for all types of leases in accordance with generally accepted accounting
885     principles;
886          (iii) require the performance of a lease with an option to purchase study by state
887     agencies prior to any lease with an option to purchase acquisition of capital equipment; and
888          (iv) require that the completed lease with an option to purchase study be approved by
889     the director of the Division of Finance;
890          (d) if the department operates the Division of Finance as an internal service fund
891     agency in accordance with Section 63A-1-109.5, submit to the Rate Committee established in
892     Section 63A-1-114:
893          (i) the proposed rate and fee schedule as required by Section 63A-1-114; and

894          (ii) other information or analysis requested by the Rate Committee;
895          (e) oversee the Office of State Debt Collection;
896          (f) publish the state's current constitutional debt limit on the Utah Public Finance
897     Website, created in Section [63A-3-402] 63A-1-202; and
898          (g) prescribe other fiscal functions required by law or under the constitutional authority
899     of the governor to transact all executive business for the state.
900          (2) (a) Institutions of higher education are subject to the provisions of Title 63A,
901     Chapter 3, Part 1, General Provisions, and Title 63A, Chapter 3, Part 2, Accounting System,
902     only to the extent expressly authorized or required by the State Board of Regents under Title
903     53B, State System of Higher Education.
904          (b) Institutions of higher education shall submit financial data for the past fiscal year
905     conforming to generally accepted accounting principles to the director of the Division of
906     Finance.
907          (3) The Division of Finance shall prepare financial statements and other reports in
908     accordance with legal requirements and generally accepted accounting principles for the state
909     auditor's examination and certification:
910          (a) not later than 60 days after a request from the state auditor; and
911          (b) at the end of each fiscal year.
912          Section 17. Section 63E-2-109 is amended to read:
913          63E-2-109. State statutes.
914          (1) Except as specifically modified in its authorizing statute, each independent
915     corporation shall be exempt from the statutes governing state agencies, including:
916          (a) Title 51, Chapter 5, Funds Consolidation Act;
917          (b) Title 51, Chapter 7, State Money Management Act;
918          (c) except as provided in Subsection (2), Title 63A, Utah Administrative Services
919     Code;
920          (d) Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
921          (e) Title 63G, Chapter 4, Administrative Procedures Act;
922          (f) Title 63G, Chapter 6a, Utah Procurement Code;
923          (g) Title 63J, Chapter 1, Budgetary Procedures Act;
924          (h) Title 63J, Chapter 2, Revenue Procedures and Control Act; and

925          (i) Title 67, Chapter 19, Utah State Personnel Management Act.
926          (2) Except as specifically modified in its authorizing statute, each independent
927     corporation shall be subject to:
928          (a) Title 52, Chapter 4, Open and Public Meetings Act;
929          (b) Title 63A, [Chapter 3, Part 4] Chapter 1, Part 2, Utah Public Finance Website; and
930          (c) Title 63G, Chapter 2, Government Records Access and Management Act.
931          (3) Each independent corporation board may adopt its own policies and procedures
932     governing its:
933          (a) funds management;
934          (b) audits; and
935          (c) personnel.
936          Section 18. Section 63H-4-108 is amended to read:
937          63H-4-108. Relation to certain acts -- Participation in Risk Management Fund.
938          (1) The authority is exempt from:
939          (a) Title 51, Chapter 5, Funds Consolidation Act;
940          (b) except as provided in Subsection (2), Title 63A, Utah Administrative Services
941     Code;
942          (c) Title 63G, Chapter 6a, Utah Procurement Code;
943          (d) Title 63J, Chapter 1, Budgetary Procedures Act; and
944          (e) Title 67, Chapter 19, Utah State Personnel Management Act.
945          (2) The authority is subject to Title 63A, [Chapter 3, Part 4] Chapter 1, Part 2, Utah
946     Public Finance Website.
947          (3) The authority is subject to audit by the state auditor pursuant to Title 67, Chapter 3,
948     Auditor, and by the legislative auditor general pursuant to Section 36-12-15.
949          (4) Subject to the requirements of Subsection 63E-1-304(2), the authority may
950     participate in coverage under the Risk Management Fund created by Section 63A-4-201.
951          Section 19. Section 63H-5-108 is amended to read:
952          63H-5-108. Relation to certain acts.
953          (1) The authority is exempt from:
954          (a) Title 51, Chapter 5, Funds Consolidation Act;
955          (b) except as provided in Subsection (2), Title 63A, Utah Administrative Services

956     Code;
957          (c) Title 63G, Chapter 6a, Utah Procurement Code;
958          (d) Title 63J, Chapter 1, Budgetary Procedures Act; and
959          (e) Title 67, Chapter 19, Utah State Personnel Management Act.
960          (2) The authority is subject to:
961          (a) Title 63A, [Chapter 3, Part 4] Chapter 1, Part 2, Utah Public Finance Website; and
962          (b) audit by the state auditor pursuant to Title 67, Chapter 3, Auditor, and by the
963     legislative auditor general pursuant to Section 36-12-15.
964          Section 20. Section 63H-6-103 is amended to read:
965          63H-6-103. Utah State Fair Corporation -- Legal status -- Powers.
966          (1) There is created an independent public nonprofit corporation known as the "Utah
967     State Fair Corporation."
968          (2) The board shall file articles of incorporation for the corporation with the Division
969     of Corporations and Commercial Code.
970          (3) The corporation, subject to this chapter, has all powers and authority permitted
971     nonprofit corporations by law.
972          (4) The corporation shall:
973          (a) manage, supervise, and control:
974          (i) all activities relating to the annual exhibition described in Subsection (4)(j); and
975          (ii) except as otherwise provided by statute, all state expositions, including setting the
976     time, place, and purpose of any state exposition;
977          (b) for public entertainment, displays, and exhibits or similar events:
978          (i) provide, sponsor, or arrange the events;
979          (ii) publicize and promote the events; and
980          (iii) secure funds to cover the cost of the exhibits from:
981          (A) private contributions;
982          (B) public appropriations;
983          (C) admission charges; and
984          (D) other lawful means;
985          (c) acquire and designate exposition sites;
986          (d) use generally accepted accounting principles in accounting for the corporation's

987     assets, liabilities, and operations;
988          (e) seek corporate sponsorships for the state fair park or for individual buildings or
989     facilities within the fair park;
990          (f) work with county and municipal governments, the Salt Lake Convention and
991     Visitor's Bureau, the Utah Travel Council, and other entities to develop and promote
992     expositions and the use of the state fair park;
993          (g) develop and maintain a marketing program to promote expositions and the use of
994     the state fair park;
995          (h) in accordance with provisions of this part, operate and maintain the state fair park,
996     including the physical appearance and structural integrity of the state fair park and the
997     buildings located at the state fair park;
998          (i) prepare an economic development plan for the state fair park;
999          (j) hold an annual exhibition that:
1000          (i) is called the state fair or a similar name;
1001          (ii) promotes and highlights agriculture throughout the state;
1002          (iii) includes expositions of livestock, poultry, agricultural, domestic science,
1003     horticultural, floricultural, mineral and industrial products, manufactured articles, and domestic
1004     animals that, in the corporation's opinion will best stimulate agricultural, industrial, artistic, and
1005     educational pursuits and the sharing of talents among the people of Utah;
1006          (iv) includes the award of premiums for the best specimens of the exhibited articles
1007     and animals;
1008          (v) permits competition by livestock exhibited by citizens of other states and territories
1009     of the United States; and
1010          (vi) is arranged according to plans approved by the board;
1011          (k) fix the conditions of entry to the annual exhibition described in Subsection (4)(j);
1012     and
1013          (l) publish a list of premiums that will be awarded at the annual exhibition described in
1014     Subsection (4)(j) for the best specimens of exhibited articles and animals.
1015          (5) In addition to the annual exhibition described in Subsection (4)(j), the corporation
1016     may hold other exhibitions of livestock, poultry, agricultural, domestic science, horticultural,
1017     floricultural, mineral and industrial products, manufactured articles, and domestic animals that,

1018     in the corporation's opinion, will best stimulate agricultural, industrial, artistic, and educational
1019     pursuits and the sharing of talents among the people of Utah.
1020          (6) The corporation may:
1021          (a) employ advisers, consultants, and agents, including financial experts and
1022     independent legal counsel, and fix their compensation;
1023          (b) (i) participate in the state's Risk Management Fund created under Section
1024     63A-4-201; or
1025          (ii) procure insurance against any loss in connection with the corporation's property
1026     and other assets, including mortgage loans;
1027          (c) receive and accept aid or contributions of money, property, labor, or other things of
1028     value from any source, including any grants or appropriations from any department, agency, or
1029     instrumentality of the United States or Utah;
1030          (d) hold, use, loan, grant, and apply that aid and those contributions to carry out the
1031     purposes of the corporation, subject to the conditions, if any, upon which the aid and
1032     contributions were made;
1033          (e) enter into management agreements with any person or entity for the performance of
1034     the corporation's functions or powers;
1035          (f) establish whatever accounts and procedures as necessary to budget, receive, and
1036     disburse, account for, and audit all funds received, appropriated, or generated;
1037          (g) subject to Subsection (8), lease any of the facilities at the state fair park;
1038          (h) sponsor events as approved by the board; and
1039          (i) enter into one or more agreements to develop the state fair park.
1040          (7) (a) Except as provided in Subsection (7)(c), as an independent agency of Utah, the
1041     corporation is exempt from:
1042          (i) Title 51, Chapter 5, Funds Consolidation Act;
1043          (ii) Title 51, Chapter 7, State Money Management Act;
1044          (iii) Title 63A, Utah Administrative Services Code;
1045          (iv) Title 63G, Chapter 6a, Utah Procurement Code;
1046          (v) Title 63J, Chapter 1, Budgetary Procedures Act; and
1047          (vi) Title 67, Chapter 19, Utah State Personnel Management Act.
1048          (b) The board shall adopt policies parallel to and consistent with:

1049          (i) Title 51, Chapter 5, Funds Consolidation Act;
1050          (ii) Title 51, Chapter 7, State Money Management Act;
1051          (iii) Title 63A, Utah Administrative Services Code;
1052          (iv) Title 63G, Chapter 6a, Utah Procurement Code; and
1053          (v) Title 63J, Chapter 1, Budgetary Procedures Act.
1054          (c) The corporation shall comply with:
1055          (i) the provisions of Title 63A, [Chapter 3, Part 4] Chapter 1, Part 2, Utah Public
1056     Finance Website; and
1057          (ii) the legislative approval requirements for new facilities established in Subsection
1058     63A-5-104(3).
1059          (8) (a) Before the corporation executes a lease described in Subsection (6)(g) with a
1060     term of 10 or more years, the corporation shall:
1061          (i) submit the proposed lease to the State Building Board for the State Building Board's
1062     approval or rejection; and
1063          (ii) if the State Building Board approves the proposed lease, submit the proposed lease
1064     to the Executive Appropriations Committee for the Executive Appropriation Committee's
1065     review and recommendation in accordance with Subsection (8)(b).
1066          (b) The Executive Appropriations Committee shall review a proposed lease submitted
1067     in accordance with Subsection (8)(a) and recommend to the corporation that the corporation:
1068          (i) execute the proposed sublease; or
1069          (ii) reject the proposed sublease.
1070          Section 21. Section 63H-7a-803 is amended to read:
1071          63H-7a-803. Relation to certain acts -- Participation in Risk Management Fund.
1072          (1) The Utah Communications Authority is exempt from:
1073          (a) except as provided in Subsection (3), Title 63A, Utah Administrative Services
1074     Code;
1075          (b) Title 63G, Chapter 4, Administrative Procedures Act; and
1076          (c) Title 67, Chapter 19, Utah State Personnel Management Act.
1077          (2) (a) The board shall adopt budgetary procedures, accounting, and personnel and
1078     human resource policies substantially similar to those from which they have been exempted in
1079     Subsection (1).

1080          (b) The authority, the board, and the committee members are subject to Title 67,
1081     Chapter 16, Utah Public Officers' and Employees' Ethics Act.
1082          (c) The authority is subject to Title 52, Chapter 4, Open and Public Meetings Act.
1083          (d) The authority is subject to Title 63G, Chapter 6a, Utah Procurement Code.
1084          (e) The authority is subject to Title 63J, Chapter 1, Budgetary Procedures Act.
1085          (3) (a) Subject to the requirements of Subsection 63E-1-304(2), the administration may
1086     participate in coverage under the Risk Management Fund created by Section 63A-4-201.
1087          (b) The authority is subject to Title 63A, [Chapter 3, Part 4] Chapter 1, Part 2, Utah
1088     Public Finance Website.
1089          Section 22. Section 63H-8-204 is amended to read:
1090          63H-8-204. Relation to certain acts.
1091          (1) The corporation is exempt from:
1092          (a) Title 51, Chapter 5, Funds Consolidation Act;
1093          (b) Title 51, Chapter 7, State Money Management Act;
1094          (c) except as provided in Subsection (2), Title 63A, Utah Administrative Services
1095     Code;
1096          (d) Title 63G, Chapter 6a, Utah Procurement Code;
1097          (e) Title 63J, Chapter 1, Budgetary Procedures Act;
1098          (f) Title 63J, Chapter 2, Revenue Procedures and Control Act; and
1099          (g) Title 67, Chapter 19, Utah State Personnel Management Act.
1100          (2) The corporation shall comply with:
1101          (a) Title 52, Chapter 4, Open and Public Meetings Act;
1102          (b) Title 63A, [Chapter 3, Part 4] Chapter 1, Part 2, Utah Public Finance Website; and
1103          (c) Title 63G, Chapter 2, Government Records Access and Management Act.
1104          Section 23. Section 63I-1-267 is amended to read:
1105          63I-1-267. Repeal dates, Title 67.
1106          (1) Section 67-1-15 is repealed December 31, 2027.
1107          (2) Sections 67-1a-10 and 67-1a-11 creating the Commission on Civic and Character
1108     Education and establishing its duties are repealed on July 1, 2021.
1109          (3) Section 67-3-11 is repealed July 1, 2024.
1110          Section 24. Section 63I-2-263 is amended to read:

1111          63I-2-263. Repeal dates, Title 63A to Title 63N.
1112          (1) On July 1, 2020:
1113          (a) Subsection [63A-3-403(5)(a)(i)] 63A-1-203(5)(a)(i) is repealed; and
1114          (b) in Subsection [63A-3-403(5)(a)(ii)] 63A-1-203(5)(a)(ii), the language that states
1115     "appointed on or after May 8, 2018," is repealed.
1116          (2) Title 63C, Chapter 19, Higher Education Strategic Planning Commission is
1117     repealed July 1, 2020.
1118          (3) Section 63H-7a-303 is repealed on July 1, 2022.
1119          (4) On July 1, 2019:
1120          (a) in Subsection 63J-1-206(2)(c)(i), the language that states " Subsection(2)(c)(ii) and"
1121     is repealed; and
1122          (b) Subsection 63J-1-206(2)(c)(ii) is repealed.
1123          (5) Section 63J-4-708 is repealed January 1, 2023.
1124          (6) Subsection 63N-3-109(2)(f)(i)(B) is repealed July 1, 2020.
1125          (7) Section 63N-3-110 is repealed July 1, 2020.
1126          Section 25. Section 67-3-11 is enacted to read:
1127          67-3-11. Health care price transparency tool -- Transparency tool requirements.
1128          (1) The state auditor shall create a health care price transparency tool:
1129          (a) subject to appropriations from the Legislature and any available funding from
1130     third-party sources;
1131          (b) with technical support from the Public Employees' Benefit and Insurance Program
1132     created in Section 49-20-103, the Department of Health, and the Insurance Department; and
1133          (c) in accordance with the requirements in Subsection (2).
1134          (2) A health care price transparency tool created by the state auditor under this section
1135     shall:
1136          (a) present health care price information for consumers in a manner that is clear and
1137     accurate;
1138          (b) be available to the public in a user-friendly manner;
1139          (c) incorporate existing data collected under Section 26-33a-106.1;
1140          (d) group billing codes for common health care procedures;
1141          (e) be updated on a regular basis; and

1142          (f) be created and operated in accordance with all applicable state and federal laws.
1143          (3) The state auditor may make the health care pricing data from the health care price
1144     transparency tool available to the public through an application program interface format if the
1145     data meets state and federal data privacy requirements.
1146          (4) (a) Before making a health care price transparency tool available to the public, the
1147     state auditor shall:
1148          (i) seek input from the Health Data Committee created in Section 26-1-7 on the overall
1149     accuracy and effectiveness of the reports provided by the health care price transparency tool;
1150     and
1151          (ii) establish procedures to give data providers a 30-day period to review pricing
1152     information before the state auditor publishes the information on the health care price
1153     transparency tool.
1154          (b) If the state auditor complies with the requirements of Subsection (7)(a), the health
1155     care price transparency tool is not subject to the requirements of Section 26-33a-107.
1156          (5) Each year in which a health care price transparency tool is operational, the state
1157     auditor shall report to the Health and Human Services Interim Committee before November 1
1158     of that year:
1159          (a) the utilization of the health care price transparency tool; and
1160          (b) policy options for improving access to health care price transparency data.