Utah Admin. Code R123-7-4 - Public Financial Information

(1)

(a) Except as provided in subsection (1)(b), each participating entity shall submit to the Office its 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.

(b) The Division shall ensure that detailed transactions for all participating state entities that post finances to FINET, are available to the Office.

(2)

(a) Except as provided in subsection (2)(b), each participating entity shall submit to the Office its 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.

(b) The Division shall ensure that employee compensation detail information that is recorded in the central payroll system of the State is available to the Office.

(c) 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.

(d) 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. The word "redacted" is preferred.

Notes

Utah Admin. Code R123-7-4

Adopted by Utah State Bulletin Number 2021-20, effective 10/5/2021