Utah Administrative Code
Topic - Auditor
Title R123 - Administration
Rule R123-7 - Required Governmental Entities' Posting of Financial Information to Transparent Utah, formerly known as the Utah Public Finance Website
Section R123-7-4 - Public Financial Information
Universal Citation: UT Admin Code R 123-7-4
Current through Bulletin 2024-06, March 15, 2024
(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.
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