DAR File No. 39360

This rule was published in the June 1, 2015, issue (Vol. 2015, No. 11) of the Utah State Bulletin.

Administrative Services, Finance

Rule R25-10

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

Notice of Proposed Rule


DAR File No.: 39360
Filed: 05/12/2015 09:14:00 AM


Purpose of the rule or reason for the change:

S.B. 112 from the 2015 General Session added component units to the definition of "Participating State Entity."

Summary of the rule or change:

The rule is being changed to require component units as defined by the Governmental Accounting Standard Board (GASB), to be included in the definition of participating state entities in the rule.

State statutory or constitutional authorization for this rule:

  • Subsection 63A-3-401(5)(b)

Anticipated cost or savings to:

the state budget:

The cost of extracting and preparing data will vary depending upon the skills and size of component units of the "participating state entities." The resources needed will mainly be staff time to prepare the data for submission.

local governments:

There will not be costs to local governments because the rule only governs state entities, and the component units of the participating state entities.

small businesses:

The rule applies only to participating state entities.

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

The rule applies only to participating state entities.

Compliance costs for affected persons:

The rule change applies only to component units of participating state entities. The cost of compliance will vary depending on the skills and size of the component units.

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

I have reviewed and approve the changes to the rule.There will not be an impact on business. However there may be added expense to component units of "participating state entities" for staff to prepare data for submission. However we cannot determine exactly what the increase will be, as that depends on the amount and size of component units of the participating entities.

Kimberly K. 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
SALT LAKE CITY, UT 84114-1201

Direct questions regarding this rule to:

  • Brenda Lee at the above address, by phone at 801-538-3102, by FAX at 801-538-3244, or by Internet E-mail at brendalee@utah.gov

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:


This rule may become effective on:


Authorized by:

John Reidhead, 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[.], and includes all component units of these entities as defined by the Governmental Accounting Standards Board (GASB).

(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: [December 23, 2009]2015

Notice of Continuation: June 25, 2014

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


Additional Information

More information about a Notice of Proposed Rule is available online.

The Portable Document Format (PDF) version of the Bulletin is the official version. The PDF version of this issue is available at https://rules.utah.gov/publicat/bull-pdf/2015/b20150601.pdf. The HTML edition of the Bulletin is a convenience copy. Any discrepancy between the PDF version and HTML version is resolved in favor of the PDF version.

Text to be deleted is struck through and surrounded by brackets ([example]). Text to be added is underlined (example).  Older browsers may not depict some or any of these attributes on the screen or when the document is printed.

For questions regarding the content or application of this rule, please contact Brenda Lee at the above address, by phone at 801-538-3102, by FAX at 801-538-3244, or by Internet E-mail at brendalee@utah.gov.  For questions about the rulemaking process, please contact the Division of Administrative Rules.