Representative James A. Dunnigan proposes the following substitute bill:


1     
RETIREMENT SYSTEM AMENDMENTS

2     
2022 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: James A. Dunnigan

5     
Senate Sponsor: Lincoln Fillmore

6     

7     LONG TITLE
8     General Description:
9          This bill amends provisions relating to the Utah Retirement System.
10     Highlighted Provisions:
11          This bill:
12          ▸     permits a public employees' association to withdraw from the Utah Retirement
13     System;
14          ▸     describes the options and procedures for withdrawing from the Utah Retirement
15     System;
16          ▸     exempts a withdrawing public employees' association from Public Finance Website
17     disclosure requirements; and
18          ▸     modifies the definition of a URS-participating employer in relation to the Utah
19     Public Finance Website.
20     Money Appropriated in this Bill:
21          None
22     Other Special Clauses:
23          None
24     Utah Code Sections Affected:
25     AMENDS:

26          49-12-203, as last amended by Laws of Utah 2021, Chapters 193 and 382
27          49-13-203, as last amended by Laws of Utah 2021, Chapters 64 and 193
28          49-22-203, as last amended by Laws of Utah 2021, Chapter 193
29          67-3-12, as last amended by Laws of Utah 2021, Chapter 398 and renumbered and
30     amended by Laws of Utah 2021, Chapter 84 and last amended by Coordination
31     Clause, Laws of Utah 2021, Chapter 398
32     ENACTS:
33          49-11-626, Utah Code Annotated 1953
34     

35     Be it enacted by the Legislature of the state of Utah:
36          Section 1. Section 49-11-626 is enacted to read:
37          49-11-626. Withdrawing entity -- Participation election date -- Withdrawal costs
38     -- Rulemaking.
39          (1) As used in this section, "withdrawing entity" means an entity that:
40          (a) participates in a system or plan under this title before January 1, 2022; and
41          (b) is a public employees' association.
42          (2) Notwithstanding any other provision of this title, a withdrawing entity may provide
43     for the participation of the withdrawing entity's employees with that system or plan as follows:
44          (a) the withdrawing entity shall determine a date that is no later than July 1, 2024, on
45     which the withdrawing entity shall make an election and complete withdrawal under
46     Subsection (3);
47          (b) the withdrawing entity shall provide to the office notice of the withdrawing entity's
48     intent to enter into an agreement described in Subsection (2)(c);
49          (c) the withdrawing entity and the office may enter into an intent to withdraw
50     agreement to document a good faith arrangement to complete a withdrawal under this section;
51     and
52          (d) subject to Subsection (6), the withdrawing entity shall pay to the office any
53     reasonable actuarial and administrative costs determined by the office to have arisen out of an
54     election made under this section.
55          (3) The withdrawing entity may elect to:
56          (a) (i) continue the withdrawing entity's participation for all current employees of the

57     withdrawing entity, who are covered by a system or plan on the date set under Subsection
58     (2)(a); and
59          (ii) withdraw from participation in all systems and plans for all persons initially
60     entering employment with the withdrawing entity, beginning on the date set under Subsection
61     (2)(a); or
62          (b) withdraw from participation in all systems or plans for all current and future
63     employees of the withdrawing entity, beginning on the date set under Subsection (2)(a).
64          (4) (a) An election made under Subsection (3):
65          (i) shall be made on or before the date specified under Subsection (2)(a);
66          (ii) shall be documented by a resolution adopted by the governing body of the
67     withdrawing entity;
68          (iii) remains in effect unless and until the withdrawing entity again becomes a
69     participating employer with the office in accordance with Subsection (5); and
70          (iv) applies to the withdrawing entity as the employer and to all employees of the
71     withdrawing entity.
72          (b) Notwithstanding an election made under Subsection (3), any eligibility for service
73     credit earned by an employee under this title before the date specified under Subsection (2)(a)
74     is not affected by this section.
75          (c) Notwithstanding any other provision of this title, a withdrawing entity that makes
76     an election under Subsection (3) may provide or participate in any type of public or private
77     retirement for the withdrawing entity's employees after the withdrawal.
78          (5) After the withdrawal and subject to the laws and rules governing participating
79     employer admission, the withdrawing entity may elect, by resolution of the withdrawing
80     entity's governing body, to resume participation with the office and apply for admission as a
81     participating employer in a system or plan under this title.
82          (6) Before a withdrawing entity may withdraw under this section, the withdrawing
83     entity and the office shall enter into an agreement on:
84          (a) the costs described under Subsection (2)(d); and
85          (b) arrangements for the payment of the costs described under Subsection (2)(d).
86          Section 2. Section 49-12-203 is amended to read:
87          49-12-203. Exclusions from membership in system.

88          (1) The following employees are not eligible for service credit in this system:
89          (a) subject to the requirements of Subsection (2), an employee whose employment
90     status is temporary in nature due to the nature or the type of work to be performed;
91          (b) except as provided under Subsection (3)(a), an employee of an institution of higher
92     education who participates in a retirement system with a public or private retirement system,
93     organization, or company designated by the Utah Board of Higher Education, or the technical
94     college board of trustees for an employee of each technical college, during any period in which
95     required contributions based on compensation have been paid on behalf of the employee by the
96     employer;
97          (c) an employee serving as an exchange employee from outside the state for an
98     employer who has not elected to make all of the employer's exchange employees eligible for
99     service credit in this system;
100          (d) an executive department head of the state, a member of the State Tax Commission,
101     the Public Service Commission, and a member of a full-time or part-time board or commission
102     who files a formal request for exemption;
103          (e) an employee of the Department of Workforce Services who is covered under
104     another retirement system allowed under Title 35A, Chapter 4, Employment Security Act;
105          (f) an employee who is employed on or after July 1, 2009, with an employer that has
106     elected, prior to July 1, 2009, to be excluded from participation in this system under Subsection
107     49-12-202(2)(c);
108          (g) an employee who is employed on or after July 1, 2014, with an employer that has
109     elected, prior to July 1, 2014, to be excluded from participation in this system under Subsection
110     49-12-202(2)(d);
111          (h) an employee who is employed with a withdrawing entity that has elected under
112     Section 49-11-623, prior to January 1, 2017, to exclude:
113          (i) new employees from participation in this system under Subsection 49-11-623(3)(a);
114     or
115          (ii) all employees from participation in this system under Subsection 49-11-623(3)(b);
116          (i) an employee described in Subsection (1)(i)(i) or (ii) who is employed with a
117     withdrawing entity that has elected under Section 49-11-624, before January 1, 2018, to
118     exclude:

119          (i) new employees from participation in this system under Subsection 49-11-624(3)(a);
120     or
121          (ii) all employees from participation in this system under Subsection 49-11-624(3)(b);
122     [or]
123          (j) an employee who is employed with a withdrawing entity that has elected under
124     Section 49-11-625, before July 1, 2022, to exclude all employees from participation in this
125     system[.]; or
126          (k) an employee who is employed with a withdrawing entity that, before July 1, 2024,
127     elects under Section 49-11-626 to exclude:
128          (i) new employees from participation in this system under Subsection 49-11-626(3)(a);
129     or
130          (ii) all employees from participation in this system under Subsection 49-11-626(3)(b).
131          (2) If an employee whose status is temporary in nature due to the nature of type of
132     work to be performed:
133          (a) is employed for a term that exceeds six months and the employee otherwise
134     qualifies for service credit in this system, the participating employer shall report and certify to
135     the office that the employee is a regular full-time employee effective the beginning of the
136     seventh month of employment; or
137          (b) was previously terminated prior to being eligible for service credit in this system
138     and is reemployed within three months of termination by the same participating employer, the
139     participating employer shall report and certify that the member is a regular full-time employee
140     when the total of the periods of employment equals six months and the employee otherwise
141     qualifies for service credits in this system.
142          (3) (a) Upon cessation of the participating employer contributions, an employee under
143     Subsection (1)(b) is eligible for service credit in this system.
144          (b) Notwithstanding the provisions of Subsection (1)(f), any eligibility for service
145     credit earned by an employee under this chapter before July 1, 2009 is not affected under
146     Subsection (1)(f).
147          (c) Notwithstanding the provisions of Subsection (1)(g), any eligibility for service
148     credit earned by an employee under this chapter before July 1, 2014, is not affected under
149     Subsection (1)(g).

150          (4) Upon filing a written request for exemption with the office, the following
151     employees shall be exempt from coverage under this system:
152          (a) a full-time student or the spouse of a full-time student and individuals employed in
153     a trainee relationship;
154          (b) an elected official;
155          (c) an executive department head of the state, a member of the State Tax Commission,
156     a member of the Public Service Commission, and a member of a full-time or part-time board or
157     commission;
158          (d) an employee of the Governor's Office of Planning and Budget;
159          (e) an employee of the Governor's Office of Economic Opportunity;
160          (f) an employee of the Commission on Criminal and Juvenile Justice;
161          (g) an employee of the Governor's Office;
162          (h) an employee of the Public Lands Policy Coordinating Office, created in Section
163     63L-11-201;
164          (i) an employee of the State Auditor's Office;
165          (j) an employee of the State Treasurer's Office;
166          (k) any other member who is permitted to make an election under Section 49-11-406;
167          (l) a person appointed as a city manager or chief city administrator or another person
168     employed by a municipality, county, or other political subdivision, who is an at-will employee;
169          (m) an employee of an interlocal cooperative agency created under Title 11, Chapter
170     13, Interlocal Cooperation Act, who is engaged in a specialized trade customarily provided
171     through membership in a labor organization that provides retirement benefits to the
172     organization's members; and
173          (n) an employee serving as an exchange employee from outside the state for an
174     employer who has elected to make all of the employer's exchange employees eligible for
175     service credit in this system.
176          (5) (a) Each participating employer shall prepare and maintain a list designating those
177     positions eligible for exemption under Subsection (4).
178          (b) An employee may not be exempted unless the employee is employed in an
179     exempted position designated by the participating employer.
180          (6) (a) In accordance with this section, Section 49-13-203, and Section 49-22-205, a

181     municipality, county, or political subdivision may not exempt a total of more than 50 positions
182     or a number equal to 10% of the eligible employees of the municipality, county, or political
183     subdivision, whichever is less.
184          (b) A municipality, county, or political subdivision may exempt at least one regular
185     full-time employee.
186          (7) Each participating employer shall:
187          (a) maintain a list of employee exemptions; and
188          (b) update the employee exemptions in the event of any change.
189          (8) The office may make rules to implement this section.
190          (9) An employee's exclusion, exemption, participation, or election described in this
191     section:
192          (a) shall be made in accordance with this section; and
193          (b) is subject to requirements under federal law and rules made by the board.
194          Section 3. Section 49-13-203 is amended to read:
195          49-13-203. Exclusions from membership in system.
196          (1) The following employees are not eligible for service credit in this system:
197          (a) subject to the requirements of Subsection (2), an employee whose employment
198     status is temporary in nature due to the nature or the type of work to be performed;
199          (b) except as provided under Subsection (3)(a), an employee of an institution of higher
200     education who participates in a retirement system with a public or private retirement system,
201     organization, or company designated by the Utah Board of Higher Education, or the technical
202     college board of trustees for an employee of each technical college, during any period in which
203     required contributions based on compensation have been paid on behalf of the employee by the
204     employer;
205          (c) an employee serving as an exchange employee from outside the state for an
206     employer who has not elected to make all of the employer's exchange employees eligible for
207     service credit in this system;
208          (d) an executive department head of the state or a legislative director, senior executive
209     employed by the governor's office, a member of the State Tax Commission, a member of the
210     Public Service Commission, and a member of a full-time or part-time board or commission
211     who files a formal request for exemption;

212          (e) an employee of the Department of Workforce Services who is covered under
213     another retirement system allowed under Title 35A, Chapter 4, Employment Security Act;
214          (f) an employee who is employed with an employer that has elected to be excluded
215     from participation in this system under Subsection 49-13-202(5), effective on or after the date
216     of the employer's election under Subsection 49-13-202(5);
217          (g) an employee who is employed with a withdrawing entity that has elected under
218     Section 49-11-623, prior to January 1, 2017, to exclude:
219          (i) new employees from participation in this system under Subsection 49-11-623(3)(a);
220     or
221          (ii) all employees from participation in this system under Subsection 49-11-623(3)(b);
222          (h) an employee described in Subsection (1)(h)(i) or (ii) who is employed with a
223     withdrawing entity that has elected under Section 49-11-624, before January 1, 2018, to
224     exclude:
225          (i) new employees from participation in this system under Subsection 49-11-624(3)(a);
226     or
227          (ii) all employees from participation in this system under Subsection 49-11-624(3)(b);
228     [or]
229          (i) an employee who is employed with a withdrawing entity that has elected under
230     Section 49-11-625, before July 1, 2022, to exclude all employees from participation in this
231     system[.]; or
232          (j) an employee who is employed with a withdrawing entity that, before July 1, 2024,
233     elects under Section 49-11-626 to exclude:
234          (i) new employees from participation in this system under Subsection 49-11-626(3)(a);
235     or
236          (ii) all employees from participation in this system under Subsection 49-11-626(3)(b).
237          (2) If an employee whose status is temporary in nature due to the nature of type of
238     work to be performed:
239          (a) is employed for a term that exceeds six months and the employee otherwise
240     qualifies for service credit in this system, the participating employer shall report and certify to
241     the office that the employee is a regular full-time employee effective the beginning of the
242     seventh month of employment; or

243          (b) was previously terminated prior to being eligible for service credit in this system
244     and is reemployed within three months of termination by the same participating employer, the
245     participating employer shall report and certify that the member is a regular full-time employee
246     when the total of the periods of employment equals six months and the employee otherwise
247     qualifies for service credits in this system.
248          (3) (a) Upon cessation of the participating employer contributions, an employee under
249     Subsection (1)(b) is eligible for service credit in this system.
250          (b) Notwithstanding the provisions of Subsection (1)(f), any eligibility for service
251     credit earned by an employee under this chapter before the date of the election under
252     Subsection 49-13-202(5) is not affected under Subsection (1)(f).
253          (4) Upon filing a written request for exemption with the office, the following
254     employees shall be exempt from coverage under this system:
255          (a) a full-time student or the spouse of a full-time student and individuals employed in
256     a trainee relationship;
257          (b) an elected official;
258          (c) an executive department head of the state, a member of the State Tax Commission,
259     a member of the Public Service Commission, and a member of a full-time or part-time board or
260     commission;
261          (d) an employee of the Governor's Office of Planning and Budget;
262          (e) an employee of the Governor's Office of Economic Opportunity;
263          (f) an employee of the Commission on Criminal and Juvenile Justice;
264          (g) an employee of the Governor's Office;
265          (h) an employee of the State Auditor's Office;
266          (i) an employee of the State Treasurer's Office;
267          (j) any other member who is permitted to make an election under Section 49-11-406;
268          (k) a person appointed as a city manager or chief city administrator or another person
269     employed by a municipality, county, or other political subdivision, who is an at-will employee;
270          (l) an employee of an interlocal cooperative agency created under Title 11, Chapter 13,
271     Interlocal Cooperation Act, who is engaged in a specialized trade customarily provided through
272     membership in a labor organization that provides retirement benefits to its members; and
273          (m) an employee serving as an exchange employee from outside the state for an

274     employer who has elected to make all of the employer's exchange employees eligible for
275     service credit in this system.
276          (5) (a) Each participating employer shall prepare and maintain a list designating those
277     positions eligible for exemption under Subsection (4).
278          (b) An employee may not be exempted unless the employee is employed in a position
279     designated by the participating employer.
280          (6) (a) In accordance with this section, Section 49-12-203, and Section 49-22-205, a
281     municipality, county, or political subdivision may not exempt a total of more than 50 positions
282     or a number equal to 10% of the eligible employees of the municipality, county, or political
283     subdivision, whichever is less.
284          (b) A municipality, county, or political subdivision may exempt at least one regular
285     full-time employee.
286          (7) Each participating employer shall:
287          (a) maintain a list of employee exemptions; and
288          (b) update the employee exemptions in the event of any change.
289          (8) The office may make rules to implement this section.
290          (9) An employee's exclusion, exemption, participation, or election described in this
291     section:
292          (a) shall be made in accordance with this section; and
293          (b) is subject to requirements under federal law and rules made by the board.
294          Section 4. Section 49-22-203 is amended to read:
295          49-22-203. Exclusions from membership in system.
296          (1) The following employees are not eligible for service credit in this system:
297          (a) subject to the requirements of Subsection (2), an employee whose employment
298     status is temporary in nature due to the nature or the type of work to be performed;
299          (b) except as provided under Subsection (3), an employee of an institution of higher
300     education who participates in a retirement system with a public or private retirement system,
301     organization, or company designated by the Utah Board of Higher Education, or the technical
302     college board of trustees for an employee of each technical college, during any period in which
303     required contributions based on compensation have been paid on behalf of the employee by the
304     employer;

305          (c) an employee serving as an exchange employee from outside the state for an
306     employer who has not elected to make all of the employer's exchange employees eligible for
307     service credit in this system;
308          (d) an employee of the Department of Workforce Services who is covered under
309     another retirement system allowed under Title 35A, Chapter 4, Employment Security Act;
310          (e) an employee who is employed with a withdrawing entity that has elected under
311     Section 49-11-623, prior to January 1, 2017, to exclude:
312          (i) new employees from participation in this system under Subsection 49-11-623(3)(a);
313     or
314          (ii) all employees from participation in this system under Subsection 49-11-623(3)(b);
315          (f) a person who files a written request for exemption with the office under Section
316     49-22-205;
317          (g) an employee described in Subsection (1)(g)(i) or (ii) who is employed with a
318     withdrawing entity that has elected under Section 49-11-624, before January 1, 2018, to
319     exclude:
320          (i) new employees from participation in this system under Subsection 49-11-624(3)(a);
321     or
322          (ii) all employees from participation in this system under Subsection 49-11-624(3)(b);
323     [or]
324          (h) an employee who is employed with a withdrawing entity that has elected under
325     Section 49-11-625, before July 1, 2022, to exclude all employees from participation in this
326     system[.]; or
327          (i) an employee who is employed with a withdrawing entity that, before July 1, 2024,
328     elects under Section 49-11-626 to exclude:
329          (i) new employees from participation in this system under Subsection 49-11-626(3)(a);
330     or
331          (ii) all employees from participation in this system under Subsection 49-11-626(3)(b).
332          (2) If an employee whose status is temporary in nature due to the nature of type of
333     work to be performed:
334          (a) is employed for a term that exceeds six months and the employee otherwise
335     qualifies for service credit in this system, the participating employer shall report and certify to

336     the office that the employee is a regular full-time employee effective the beginning of the
337     seventh month of employment; or
338          (b) was previously terminated prior to being eligible for service credit in this system
339     and is reemployed within three months of termination by the same participating employer, the
340     participating employer shall report and certify that the member is a regular full-time employee
341     when the total of the periods of employment equals six months and the employee otherwise
342     qualifies for service credits in this system.
343          (3) Upon cessation of the participating employer contributions, an employee under
344     Subsection (1)(b) is eligible for service credit in this system.
345          (4) An employee's exclusion, exemption, participation, or election described in this
346     section:
347          (a) shall be made in accordance with this section; and
348          (b) is subject to requirements under federal law and rules made by the board.
349          Section 5. Section 67-3-12 is amended to read:
350          67-3-12. Utah Public Finance Website -- Establishment and administration --
351     Records disclosure -- Exceptions.
352          (1) As used in this section:
353          (a) (i) Subject to Subsections (1)(a)(ii) and (iii), "independent entity" means the same
354     as that term is defined in Section 63E-1-102.
355          (ii) "Independent entity" includes an entity that is part of an independent entity
356     described in Subsection (1)(a)(i), if the entity is considered a component unit of the
357     independent entity under the governmental accounting standards issued by the Governmental
358     Accounting Standards Board.
359          (iii) "Independent entity" does not include the Utah State Retirement Office created in
360     Section 49-11-201.
361          (b) "Local education agency" means a school district or charter school.
362          (c) "Participating local entity" means:
363          (i) a county;
364          (ii) a municipality;
365          (iii) a local district under Title 17B, Limited Purpose Local Government Entities -
366     Local Districts;

367          (iv) a special service district under Title 17D, Chapter 1, Special Service District Act;
368          (v) a housing authority under Title 35A, Chapter 8, Part 4, Housing Authorities;
369          (vi) a public transit district under Title 17B, Chapter 2a, Part 8, Public Transit District
370     Act;
371          (vii) except for a taxed interlocal entity as defined in Section 11-13-602:
372          (A) an interlocal entity as defined in Section 11-13-103;
373          (B) a joint or cooperative undertaking as defined in Section 11-13-103; or
374          (C) any project, program, or undertaking entered into by interlocal agreement in
375     accordance with Title 11, Chapter 13, Interlocal Cooperation Act;
376          (viii) except for a taxed interlocal entity as defined in Section 11-13-602, an entity that
377     is part of an entity described in Subsections (1)(c)(i) through (vii), if the entity is considered a
378     component unit of the entity described in Subsections (1)(c)(i) through (vii) under the
379     governmental accounting standards issued by the Governmental Accounting Standards Board;
380     or
381          (ix) a conservation district under Title 17D, Chapter 3, Conservation District Act.
382          (d) (i) "Participating state entity" means the state of Utah, including its executive,
383     legislative, and judicial branches, its departments, divisions, agencies, boards, commissions,
384     councils, committees, and institutions.
385          (ii) "Participating state entity" includes an entity that is part of an entity described in
386     Subsection (1)(d)(i), if the entity is considered a component unit of the entity described in
387     Subsection (1)(d)(i) under the governmental accounting standards issued by the Governmental
388     Accounting Standards Board.
389          (e) "Public finance website" or "website" means the website established by the state
390     auditor in accordance with this section.
391          (f) "Public financial information" means each record that is required under this section
392     or by rule made by the Office of the State Auditor under Subsection [(8)] (9) to be made
393     available on the public finance website, a participating local entity's website, or an independent
394     entity's website.
395          (g) "Qualifying entity" means:
396          (i) an independent entity;
397          (ii) a participating local entity;

398          (iii) a participating state entity;
399          (iv) a local education agency;
400          (v) a state institution of higher education as defined in Section 53B-3-102;
401          (vi) the Utah Educational Savings Plan created in Section 58B-8a-103;
402          (vii) the Utah Housing Corporation created in Section 63H-8-201;
403          (viii) the School and Institutional Trust Lands Administration created in Section
404     53C-1-201;
405          (ix) the Utah Capital Investment Corporation created in Section 63N-6-301; or
406          (x) a URS-participating employer.
407          (h) (i) "URS-participating employer" means an entity that:
408          (A) is a participating entity, as that term is defined in Section 49-11-102; and
409          (B) is not required to report public financial information under this section as a
410     qualifying entity described in Subsections (1)(g)(i) through (ix).
411          (ii) "URS-participating employer" does not include:
412          (A) the Utah State Retirement Office created in Section 49-11-201; [or]
413          (B) an insurer that is subject to the disclosure requirements of Section 31A-4-113; or
414          [(B)] (C) a withdrawing entity.
415          (i) (i) "Withdrawing entity" means:
416          (A) an entity that elects to withdraw from participation in a system or plan under Title
417     49, Chapter 11, Part 6, Procedures and Records[.];
418          (B) until the date determined under Subsection 49-11-626(2)(a), a public employees'
419     association that provides the notice of intent described in Subsection 49-11-626(2)(b); and
420          (C) beginning on the date determined under Subsection 49-11-626(2)(a), a public
421     employees' association that makes an election described in Subsection 49-11-626(3).
422          (ii) "Withdrawing entity" includes a withdrawing entity, as that term is defined in
423     Sections 49-11-623 and 49-11-624.
424          (2) The state auditor shall establish and maintain a public finance website in
425     accordance with this section.
426          (3) The website shall:
427          (a) permit Utah taxpayers to:
428          (i) view, understand, and track the use of taxpayer dollars by making public financial

429     information available on the Internet for participating state entities, independent entities,
430     participating local entities, and URS-participating employers, using the website; and
431          (ii) link to websites administered by participating local entities, independent entities, or
432     URS-participating employers that do not use the website for the purpose of providing public
433     financial information as required by this section and by rule made under Subsection [(8)] (9);
434          (b) allow a person that has Internet access to use the website without paying a fee;
435          (c) allow the public to search public financial information on the website;
436          (d) provide access to financial reports, financial audits, budgets, or other financial
437     documents that are used to allocate, appropriate, spend, and account for government funds, as
438     may be established by rule made in accordance with Subsection (9);
439          (e) have a unique and simplified website address;
440          (f) be guided by the principles described in Subsection 63A-16-202(2);
441          (g) include other links, features, or functionality that will assist the public in obtaining
442     and reviewing public financial information, as may be established by rule made under
443     Subsection (9); and
444          (h) include a link to school report cards published on the State Board of Education's
445     website under Section 53E-5-211.
446          (4) The state auditor shall:
447          (a) establish and maintain the website, including the provision of equipment, resources,
448     and personnel as necessary;
449          (b) maintain an archive of all information posted to the website;
450          (c) coordinate and process the receipt and posting of public financial information from
451     participating state entities; and
452          (d) coordinate and regulate the posting of public financial information by participating
453     local entities and independent entities.
454          (5) A qualifying entity shall permit the public to view the qualifying entity's public
455     financial information by posting the public financial information to the public finance website
456     in accordance with rules made under Subsection (9).
457          (6) The content of the public financial information posted to the public finance website
458     is the responsibility of the qualifying entity posting the public financial information.
459          (7) A URS-participating employer shall provide employee compensation information

460     for each fiscal year ending on or after June 30, 2022:
461          (a) to the state auditor for posting on the Utah Public Finance Website; or
462          (b) (i) through the URS-participating employer's own website; and
463          (ii) via a link to the website described in Subsection (7)(b)(i), submitted to the state
464     auditor for posting on the Utah Public Finance Website.
465          (8) (a) A qualifying entity may not post financial information that is classified as
466     private, controlled, or protected under Title 63G, Chapter 2, Government Records Access and
467     Management Act, to the public finance website.
468          (b) An individual who negligently discloses financial information that is classified as
469     private, protected, or controlled by Title 63G, Chapter 2, Government Records Access and
470     Management Act, is not criminally or civilly liable for an improper disclosure of the financial
471     information if the financial information is disclosed solely as a result of the preparation or
472     publication of the website.
473          (9) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
474     Office of the State Auditor:
475          (a) shall make rules to:
476          (i) establish which records a qualifying entity is required to post to the public finance
477     website; and
478          (ii) establish procedures for obtaining, submitting, reporting, storing, and posting
479     public financial information on the public finance website; and
480          (b) may make rules governing when a qualifying entity is required to disclose an
481     expenditure made by a person under contract with the qualifying entity, including the form and
482     content of the disclosure.
483          (10) The rules made under Subsection (9) shall only require a URS-participating
484     employer to provide employee compensation information for each fiscal year ending on or after
485     June 30, 2022:
486          (a) to the state auditor for posting on the public finance website; or
487          (b) (i) through the URS-participating employer's own website; and
488          (ii) via a link to the website described in Subsection (10)(b)(i), submitted to the state
489     auditor for posting on the public finance website.