Utah Administrative Code
The Utah Administrative Code is the body of all effective administrative rules as compiled and organized by the Division of Administrative Rules (see Subsection 63G-3-102(5); see also Sections 63G-3-701 and 702).
NOTE: For a list of rules that have been made effective since January 1, 2020, please see the codification segue page.
NOTE TO RULEFILING AGENCIES: Use the RTF version for submitting rule changes.
R25. Administrative Services, Finance.
Rule R25-10. State Entities' Posting of Financial Information to the Utah Public Finance Website.
As in effect on January 1, 2020
Table of Contents
- R25-10-1. Purpose.
- R25-10-2. Authority.
- R25-10-3. Definitions.
- R25-10-4. Public Financial Information.
- R25-10-5. UPFW Data Submission Procedures.
- Date of Enactment or Last Substantive Amendment
- Notice of Continuation
- Authorizing, Implemented, or Interpreted Law
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).
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.
(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 System of Technical Colleges, 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.
(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) Taxable allowances and 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:
(ii) Hourly rate for those employees paid on an hourly basis.
(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.
(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. If available, 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. If available, 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.
Utah Public Financial Website, transparency, state employees, finance
January 23, 2019
November 20, 2018
For questions regarding the content or application of rules under Title R25, please contact the promulgating agency (Administrative Services, Finance). A list of agencies with links to their homepages is available at http://www.utah.gov/government/agencylist.html or from http://www.rules.utah.gov/contact/agencycontacts.htm.