DAR File No. 44187

Administrative Services, Administration

Rule R13-10

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

Notice of Proposed Rule

(New Rule)

DAR File No.: 44187
Filed: 11/01/2019 11:11:07 PM

RULE ANALYSIS

Purpose of the rule or reason for the change:

During the 2019 General Session, the Legislature passed H.B. 178. This bill transferred responsibility for the Transparency Advisory Board from the Division of Finance to the Department of Administrative Services. The purpose of this rule is to establish requirements for the posting of financial information for participating state entities on the Utah Public Finance Website as required by Section 63A-1-204.

Summary of the rule or change:

Rule R13-10 provides definitions, the definition of public financial information as required by statute, and procedures for submitting data to the Utah Public Finance Website.

Statutory or constitutional authorization for this rule:

• Section 63A-1-204

Anticipated cost or savings to:

the state budget:

There is no anticipated cost or savings to the state budget. The provisions of this rule are substantially similar to the rule (Rule R25-10) that existed under the former statutory authorization. The processes for submitting data already exist.

local governments:

There is no anticipated cost or savings to local governments. This rule applies to participating state entities only.

small businesses:

There is no anticipated cost or savings to small businesses. This rule applies to participating state entities only.

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

This rule applies to participating state entities only. There is no anticipated cost or savings to other persons.

Compliance costs for affected persons:

This rule reestablishes the provisions currently found in Rule R25-10 under Title R13 pursuant to Section 63A-1-204. It only affects state agencies. It does not impose compliance costs on persons.

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

I have reviewed and approved this rule. There will not be an impact on businesses.

Tani Pack Downing, Executive Director

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

Administrative Services
Administration
Room 3120 STATE OFFICE BLDG
450 N STATE ST
SALT LAKE CITY, UT 84114-1201

Direct questions regarding this rule to:

• Kenneth Hansen at the above address, by phone at 801-538-3010, by FAX at , or by Internet E-mail at khansen@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:

12/16/2019

This rule may become effective on:

12/23/2019

Authorized by:

Tani Downing, Executive Director

Appendix 1: Regulatory Impact Summary Table*

Fiscal Costs	FY 2020	FY 2021	FY 2022
State Government	$0	$0	$0
Local Government	$0	$0	$0
Small Businesses	$0	$0	$0
Non-Small Businesses	$0	$0	$0
Other Person	$0	$0	$0
Total Fiscal Costs:	$0	$0	$0
Fiscal Benefits
State Government	$0	$0	$0
Local Government	$0	$0	$0
Small Businesses	$0	$0	$0
Non-Small Businesses	$0	$0	$0
Other Persons	$0	$0	$0
Total Fiscal Benefits:	$0	$0	$0
Net Fiscal Benefits:	$0	$0	$0

 

*This table only includes fiscal impacts that could be measured. If there are inestimable fiscal impacts, they will not be included in this table. Inestimable impacts for State Government, Local Government, Small Businesses and Other Persons are described in the narrative. Inestimable impacts for Non - Small Businesses are described in Appendix 2.

 

Appendix 2: Regulatory Impact to Non - Small Businesses

This proposed rule is not expected to have any fiscal impacts on non-small businesses' revenues or expenditures, because this rule only applies to participating state entities.

 

Tani Pack Downing, Executive Director of the Department of Administrative Services, has reviewed and approved this fiscal analysis.

 

 

R13. Administrative Services, Administration.

R13-10. State Entities' Posting of Financial Information to the Utah Public Finance Website.

R13-10-1. 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).

 

R13-10-2. Authority.

This rule is established pursuant to Section 63A-1-204, which authorizes the Department of Administrative Services to make rules governing the posting of financial information for participating state entities on the UPFW after consultation with the Utah Transparency Advisory Board.

 

R13-10-3. Definitions.

(1) Terms used in this rule are defined in Section 63G-1-201.

(2) Additional terms are defined as follows:

(a) "Utah Public Finance Website" (UPFW) or "Transparent Utah" means the website created in Section 63A-1-202 which is administered by the Office of the State Auditor 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) "Division" means the Division of Finance of the Department of Administrative Services.

(3) "FINET" means the State of Utah centralized accounting system.

(4) "Institution" means an institution of higher education such as colleges, universities, and the Utah System of Technical Colleges, including all component units of these entities as defined by the Governmental Accounting Standards Board (GASB).

(4) "Office" means the Office of the State Auditor.

 

R13-10-4. Public Financial Information.

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

(2) Each participating state entity shall 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 Division shall submit the employee compensation detail information that is recorded in the central payroll system of the State that is operated 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, benefit detail that is protected by Subsection 63G-2-302(1)(g) may not be disaggregated;

(iii) incentive awards;

(iv) taxable allowances and reimbursements; and

(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 for those employees paid on an hourly basis; and

(iii) job title

(3) An entity may not submit any data to the UPFW that is classified as private, protected, or controlled by Sections 63G-2-302, 63G-2-303, 63G-2-304, and 63G-2-305 or any other statute. All detail transactions or records are required to be submitted; however, the words "redacted" or "not provided" shall be inserted into any applicable data field in lieu of private, protected, or controlled information.

 

R13-10-5. UPFW Data Submission Procedures.

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

(a) The public financial information required in Section R13-10-4 shall be submitted to the UPFW in a pipe delimited text file. The detail file layout is available from the Office and is posted on the UPFW under the Helps and FAQs tab.

(b) Data shall 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. If applicable, at least two levels of organization will be submitted but not more than 10 levels.

(ii) Category - Categorizes transactions and further describes the transaction type. If applicable, at least two levels of category will be submitted but not more than seven levels.

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

 

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

Date of Enactment or Last Substantive Amendment: 2019

Authorizing, and Implemented or Interpreted Law: 63A-1-204