67-3-12. Utah Public Finance Website -- Establishment and administration -- Records disclosure -- Exceptions.
(1) As used in this section: Subject to Subsectionsand, "independent entity" means the same as that term is defined in Section. (1)(a)(ii) (iii) 63E-1-102 "Independent entity" includes an entity that is part of an independent entity described in Subsection, if the entity is considered a component unit of the independent entity under the governmental accounting standards issued by the Governmental Accounting Standards Board. (1)(a)(i) "Independent entity" does not include the Utah State Retirement Office created in Section. 49-11-201 "Local education agency" means a school district or charter school. "Participating local entity" means: a county; a municipality; the State Fair Park Authority, created in Section; 11-68-201 a special district under; Title 17B, Limited Purpose Local Government Entities - Special Districts a special service district under; Title 17D, Chapter 1, Special Service District Act a housing authority under; Title 35A, Chapter 8, Part 4, Housing Authorities a public transit district under; Title 17B, Chapter 2a, Part 8, Public Transit District Act except for a taxed interlocal entity as defined in Section: 11-13-602 an interlocal entity as defined in Section; 11-13-103 a joint or cooperative undertaking as defined in Section; or 11-13-103 any project, program, or undertaking entered into by interlocal agreement in accordance with; Title 11, Chapter 13, Interlocal Cooperation Act except for a taxed interlocal entity as defined in Section, an entity that is part of an entity described in Subsectionsthrough, if the entity is considered a component unit of the entity described in Subsectionsthroughunder the governmental accounting standards issued by the Governmental Accounting Standards Board; 11-13-602 (1)(c)(i) (viii) (1)(c)(i) (viii) a conservation district under; or Title 17D, Chapter 3, Conservation District Act a governmental nonprofit corporation under Title, Governmental Nonprofit Corporations Act. 11, Chapter 13a "Participating state entity" means the state of Utah, including its executive, legislative, and judicial branches, its departments, divisions, agencies, boards, commissions, councils, committees, and institutions. "Participating state entity" includes an entity that is part of an entity described in Subsection, if the entity is considered a component unit of the entity described in Subsectionunder the governmental accounting standards issued by the Governmental Accounting Standards Board. (1)(d)(i) (1)(d)(i) "Public finance website" or "website" means the website established by the state auditor in accordance with this section. "Public financial information" means each record that is required under this section or by rule made by the Office of the State Auditor under Subsectionto be made available on the public finance website, a participating local entity's website, or an independent entity's website. (9) "Qualifying entity" means: an independent entity; a participating local entity; a participating state entity; a local education agency; an institution of higher education as defined in Section; 53H-1-101 the Utah Educational Savings Plan created in Section; 53H-10-202 the Utah Housing Corporation created in Section; 63H-8-201 the School and Institutional Trust Lands Administration created in Section; 53C-1-201 the Utah Capital Investment Corporation created in Section; or 63N-6-301 a URS-participating employer. "URS-participating employer" means an entity that: is a participating employer, as that term is defined in Section; and 49-11-102 is not required to report public financial information under this section as a qualifying entity described in Subsectionsthrough. (1)(g)(i) (ix) "URS-participating employer" does not include: the Utah State Retirement Office created in Section; 49-11-201 an insurer that is subject to the disclosure requirements of Section; 31A-4-113 a private nonprofit organization that is not a public employees' association; or a withdrawing entity. "Withdrawing entity" means: an entity that elects to withdraw from participation in a system or plan under; Title 49, Chapter 11, Part 6, Procedures and Records until the date determined under Subsection, a public employees' association that provides the notice of intent described in Subsection; and 49-11-626(2)(a) 49-11-626(2)(b) beginning on the date determined under Subsection, a public employees' association that makes an election described in Subsection. 49-11-626(2)(a) 49-11-626(3) "Withdrawing entity" includes a withdrawing entity, as that term is defined in Sectionsand. 49-11-623 49-11-624
(2) The state auditor shall establish and maintain a public finance website in accordance with this section.
(3) The website shall: permit Utah taxpayers to: view, understand, and track the use of taxpayer dollars by making public financial information available on the Internet for participating state entities, independent entities, participating local entities, and URS-participating employers, using the website; and link to websites administered by participating local entities, independent entities, or URS-participating employers that do not use the website for the purpose of providing public financial information as required by this section and by rule made under Subsection; (9) allow a person that has Internet access to use the website without paying a fee; allow the public to search public financial information on the website; provide access to financial reports, financial audits, budgets, or other financial documents that are used to allocate, appropriate, spend, and account for government funds, as may be established by rule made in accordance with Subsection; (9) have a unique and simplified website address; be guided by the principles described in Subsection; 63A-16-202(2) include other links, features, or functionality that will assist the public in obtaining and reviewing public financial information, as may be established by rule made under Subsection; and (9) include a link to school report cards published on the State Board of Education's website under Section. 53E-5-211
(4) The state auditor shall: establish and maintain the website, including the provision of equipment, resources, and personnel as necessary; maintain an archive of all information posted to the website; coordinate and process the receipt and posting of public financial information from participating state entities; and coordinate and regulate the posting of public financial information by participating local entities and independent entities.
(5) A qualifying entity shall permit the public to view the qualifying entity's public financial information by posting the public financial information to the public finance website in accordance with rules made under Subsection. (9)
(6) The content of the public financial information posted to the public finance website is the responsibility of the qualifying entity posting the public financial information.
(7) A URS-participating employer shall provide employee compensation information for each fiscal year ending on or after June 30, 2022: to the state auditor for posting on the Utah Public Finance Website; or through the URS-participating employer's own website; and via a link to the website described in Subsection, submitted to the state auditor for posting on the Utah Public Finance Website. (7)(b)(i)
(8) A qualifying entity may not post financial information that is classified as private, controlled, or protected under, to the public finance website. Title 63G, Chapter 2, Government Records Access and Management Act An individual who negligently discloses financial information that is classified as private, protected, or controlled by, is not criminally or civilly liable for an improper disclosure of the financial information if the financial information is disclosed solely as a result of the preparation or publication of the website. Title 63G, Chapter 2, Government Records Access and Management Act
(9) In accordance with, the Office of the State Auditor: Title 63G, Chapter 3, Utah Administrative Rulemaking Act shall make rules to: establish which records a qualifying entity is required to post to the public finance website; and establish procedures for obtaining, submitting, reporting, storing, and posting public financial information on the public finance website; and may make rules: governing when a qualifying entity is required to disclose an expenditure made by a person under contract with the qualifying entity, including the form and content of the disclosure; and allowing for the inclusion of financial data provided by a participating local entity to be included on the Utah Public Finance Website in a uniform manner.
(10) The rules made under Subsectionshall only require a URS-participating employer to provide employee compensation information for each fiscal year ending on or after June 30, 2022: (9) to the state auditor for posting on the public finance website; or through the URS-participating employer's own website; and via a link to the website described in Subsection, submitted to the state auditor for posting on the public finance website. (10)(b)(i)