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) 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.