Administrative Services, Finance

Rule R25-10

State Entities' Posting of Financial Information to the Utah Public Finance Website

Notice of Proposed Rule

(New Rule)

DAR File No.: 33101
Filed: 10/26/2009 01:29:38 PM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The purpose of this rule is to establish procedures related to the posting of financial data to the Utah Public Finance Website by participating state entities.

Summary of the rule or change:

A description of revenue, expense, and employee compensation data required from state entities is defined as well as procedures and requirements for data submission.

State statutory or constitutional authorization for this rule:

• Section 63A-3-404

Anticipated cost or savings to:

the state budget:

The cost of extracting and preparing data will vary depending upon the size of the entity and their particular systems. The Division estimates that smaller entities such as Davis Applied Technology Center may be able to comply with the requirements of data submission for as little as $10,000 while larger entities like the University of Utah may require resources of up to $100,000 or more. The resources needed will mainly be staff time to prepare the data for submission.

local governments:

The Transparency Board has not yet defined the requirements for local government transparency compliance. Board policies for the posting of local government financial data will be put forth at a later date.

small businesses:

The legislative directive applies only to government and political subdivisions.

persons other than small businesses, businesses, or local governmental entities:

The legislative directive applies only to government and political subdivisions.

Compliance costs for affected persons:

The legislative directive applies only to government and political subdivisions.

Comments by the department head on the fiscal impact the rule may have on businesses:

This rule will not have any impact on business.

Kimberly Hood, Executive Director

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Administrative Services
Finance
450 N STATE ST
SALT LAKE CITY, UT 84114-1201

Direct questions regarding this rule to:

• Marilee Richins at the above address, by phone at 801-538-3450, by FAX at 801-538-3244, or by Internet E-mail at [email protected]

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

12/15/2009

This rule may become effective on:

12/22/2009

Authorized by:

Kimberly Hood, Executive Director

R25. Administrative Services, Finance.

R25-10. State Entities' Posting of Financial Information to the Utah Public Finance Website.

R25-10-1. Purpose.

The purpose of this rule is to establish procedures related to the posting of the participating state entities' financial information to the Utah Public Finance Website (UPFW).

 

R25-10-2. Authority.

This rule is established pursuant to Subsection 63A-3-404, which authorizes the Division of Finance to make rules governing the posting of financial information for participating state entities on the UPFW after consultation with the Utah Transparency Advisory Board.

 

R25-10-3. Definitions.

(1) "Utah Public Finance Website" (UPFW) means the website created in UCA 63A-3-402 which is administered by the Division of Finance and which permits Utah taxpayers to view, understand, and track the use of taxpayer dollars by making public financial information available on the internet without paying a fee.

(2) "Participating state entities" means the state of Utah, including its executive, legislative, and judicial branches, its departments, divisions, agencies, boards, commissions, councils, committees, and institutions, including institutions of higher education such as colleges, universities, and the Utah College of Applied Technology.

(3) "Division" means the Division of Finance of the Department of Administrative Services.

 

R25-10-4. Public Financial Information.

(1) Participating state entities shall submit detail revenue and expense transactions from their general ledger accounting system to the UPFW at least quarterly and within one month after the end of the fiscal quarter. The detail transactions for all participating state entities that are recorded in the central general ledger of the State, FINET, shall be submitted by the Division.

(2) Participating state entities will submit employee compensation detail information on a basis consistent with its fiscal year to the UPFW at least once per year and within three months after the end of the fiscal year. The employee compensation detail information that is recorded in the central payroll system of the State that is operated by the Division will be submitted by the Division.

(a) Employee compensation detail information will, at a minimum, break out the following amounts separately for each employee:

(i) Total wages or salary

(ii) Total benefits only, benefit detail is not allowed

(iii) Incentive awards

(iv) Reimbursements

(v) Leave paid, if recorded separately from wages or salary in the participating state entity's payroll system.

(b) In addition, the following information will be submitted for each employee:

(i) Name

(ii) Hourly rate

(iii) Gender

(iv) Job title

(3) Entities must not submit any data to the UPFW that is classified as private, protected, or controlled by UCA 63G-2, Government Records Management Act. All detail transactions or records are required to be submitted; however, the words "not provided" shall be inserted into any applicable data field in lieu of private, protected, or controlled information.

 

R25-10-5. UPFW Data Submission Procedures.

(1) Entities must submit data to the UPFW according to the file specifications listed below.

(a) The public financial information required in R25-10-4 will be submitted to the UPFW in a pipe delimited text file. The detail file layout is available from the Division and is posted on the UPFW under the Helps and FAQs tab.

(b) Data will be submitted to the UPFW at the detail transaction level. However, the detailed transactions for compensation information for each employee may be summarized into transactions that represent an entire fiscal year.

(c) Each transaction submitted to the website must contain the information required in the detail file layout including:

(i) Organization - Categorizes transactions within the entity's organization structure. At least 2 levels of organization will be submitted but not more than 10 levels.

(ii) Category - Categorizes transactions and further describes the transaction type. At least 2 levels of category will be submitted but not more than 7 levels.

(iii) Fund - Categorizes transactions by fund types and individuals funds. At least 1 but not more than 4 levels of fund will be submitted.

 

KEY: Utah Public Financial Website, transparency, state employees, finance

Date of Enactment or Last Substantive Amendment: 2009

Authorizing, and Implemented or Interpreted Law: 63A-3-404