No. 43404 (Amendment): Rule R25-10. State Entities' Posting of Financial Information to the Utah Public Finance Website

(Amendment)

DAR File No.: 43404
Filed: 11/20/2018 12:48:11 PM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The Utah College of Applied Technology name changed to Utah System of Technical Colleges. Language has been added to this rule to clarify some detailed employee compensation information, as well as language to data submission procedures.

Summary of the rule or change:

This rule is being changed because the Utah College of Applied Technology changed their name to Utah System of Technical Colleges. Employee compensation detail information will now include taxable allowances and defined hourly rate as for those employees paid on an hourly basis. "If available" will be added to Submission Procedures for Organization and Category.

Statutory or constitutional authorization for this rule:

• Section 63A-3-404

Anticipated cost or savings to:

the state budget:

There will not be cost to state government because these changes to this rule are clarifying language changes.

local governments:

There will not be cost to local governments because this rule only governs state entities and participating state entities.

small businesses:

This rule applies only to participating state entities, therefore, there is not anticipated fiscal impact to small businesses.

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

This rule applies only to participating state entities, therefore, there is no anticipated fiscal impact to other persons.

Compliance costs for affected persons:

These amendments change language to clarify submitting to the Utah Public Finance Website. There are no compliance costs.

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

I have reviewed and approved these changes to this rule. There will not be an impact on businesses or participating state entities. I believe these changes are reasonable and warranted.

Tani Downing, Executive Directorr

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

Administrative Services
Finance
Room 2110 STATE OFFICE BLDG
450 N STATE ST
SALT LAKE CITY, UT 84114-1201

Direct questions regarding this rule to:

• John Reidhead at the above address, by phone at 801-538-1678, by FAX at 801-538-3244, or by Internet E-mail at [e-mail]
• Brenda Lee at the above address, by phone at 801-538-3102, by FAX at 801-538-3244, or by Internet E-mail at [e-mail]

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:

01/16/2019

This rule may become effective on:

01/23/2019

Authorized by:

John Reidhead, Director

RULE TEXT

Appendix 1: Regulatory Impact Summary Table*

Fiscal Costs

FY 2019

FY 2020

FY 2021

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 above. Inestimable impacts for Non - Small Businesses are described below.

 

Appendix 2: Regulatory Impact to Non - Small Businesses

There is not a regulatory impact to non-small businesses, because this rule only applies to participating state entities.

 

 

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]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.

 

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]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:

(i) Name

(ii) Hourly rate for those employees paid on an hourly basis.

(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]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. [At]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.

 

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

Date of Enactment or Last Substantive Amendment: [July 8, 2015]2019

Notice of Continuation: June 25, 2014

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

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