Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 170 (2018GS)

Sponsor

Sen. Henderson, D.

Final action

Governor Signed 3/16/2018

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• modifies the definition of "participating local entity" to include a conservation district;
• requires a conservation district to comply with Title 63A, Chapter 3, Part 4, Utah Public Finance Website; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

CONSERVATION DISTRICT AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Deidre M. Henderson
House Sponsor: 
Steve Eliason
LONG TITLE
General Description:
This bill addresses a conservation district's financial reporting requirements.
Highlighted Provisions:
This bill:
▸ modifies the definition of "participating local entity" to include a conservation
district;
▸ requires a conservation district to comply with Title 63A, Chapter 3, Part 4, Utah
Public Finance Website; and
▸ makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
17D-3-107
, as enacted by Laws of Utah 2012, Chapter 103
63A-3-401
, as last amended by Laws of Utah 2017, Chapters 221 and 363
63A-3-405
, as last amended by Laws of Utah 2016, Chapter 233
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
17D-3-107
 is amended to read:
17D-3-107.
Annual budget and financial reports requirements.
(1)
 Upon agreement with the commission, the state auditor may modify:
[
(1)
] 
(a)
 for filing a budget, a requirement in Subsection 
17B-1-614
(2) or
17B-1-629
(3)(d); or
[
(2)
] 
(b)
 for filing a financial report, a requirement in Section 
17B-1-639
.
(2) Beginning on July 1, 2019, a conservation district is a participating local entity, as
that term is defined in Section 
63A-3-401
, and subject to Title 63A, Chapter 3, Part 4, Utah
Public Finance Website.
Section 2. Section 
63A-3-401
 is amended to read:
63A-3-401.
Definitions.
As used in this part:
(1) "Board" means the Utah Transparency Advisory Board created under Section
63A-3-403
.
(2) "Division" means the Division of Finance of the Department of Administrative
Services.
(3) (a) "Independent entity," except as provided in Subsection (3)(c), means the same
as that term is defined in Section 
63E-1-102
.
(b) "Independent entity" includes an entity that is part of an independent entity
described in this Subsection (3), if the entity is considered a component unit of the independent
entity under the governmental accounting standards issued by the Governmental Accounting
Standards Board.
(c) "Independent entity" does not include the Utah State Retirement Office created in
Section 
49-11-201
.
(4) "Participating local entity" means each of the following local entities:
(a) a county;
(b) a municipality;
(c) a local district under Title 17B, Limited Purpose Local Government Entities - Local
Districts;
(d) a special service district under Title 17D, Chapter 1, Special Service District Act;
(e) a housing authority under Title 35A, Chapter 8, Part 4, Housing Authorities;
(f) a school district;
(g) a charter school;
(h) except for a taxed interlocal entity as defined in Section 
11-13-602
:
(i) an interlocal entity as defined in Section 
11-13-103
;
(ii) a joint or cooperative undertaking as defined in Section 
11-13-103
; and
(iii) any project, program, or undertaking entered into by interlocal agreement in
accordance with Title 11, Chapter 13, Interlocal Cooperation Act; [
and
]
(i) except for a taxed interlocal entity as defined in Section 
11-13-602
, an entity that is
part of an entity described in Subsections (4)(a) through (h), if the entity is considered a
component unit of the entity described in Subsections (4)(a) through (h) under the
governmental accounting standards issued by the Governmental Accounting Standards
Board[
.
]
; and
(j) a conservation district under Title 17D, Chapter 3, Conservation District Act.
(5) (a) "Participating state entity" means the state of Utah, including its executive,
legislative, and judicial branches, its departments, divisions, agencies, boards, commissions,
councils, committees, and institutions.
(b) "Participating state entity" includes an entity that is part of an entity described in
Subsection (5)(a), if the entity is considered a component unit of the entity described in
Subsection (5)(a) under the governmental accounting standards issued by the Governmental
Accounting Standards Board.
(6) "Public financial information" means records that are required to be made available
on the Utah Public Finance Website, a participating local entity's website, or an independent
entity's website as required by this part, and as the term "public financial information" is
defined by rule under Section 
63A-3-404
.
Section 3. Section 
63A-3-405
 is amended to read:
63A-3-405.
Participation by local entities.
(1) (a) [
Not later than
] 
On or before
 May 15, 2010, the following participating local
entities, in [
conformity
] 
accordance
 with the [
rules established under Section 
63A-3-404
]
board's policies
, shall provide public financial information through the Utah Public Finance
Website or [
their
] 
the participating local entity's
 own website and provide a link to [
their
] 
the
participating local entity's
 website through the Utah Public Finance Website:
(i) school districts;
(ii) charter schools; and
(iii) public transit districts created under Title 17B, Chapter 2a, Part 8, Public Transit
District Act.
(b) Participating local entities subject to this Subsection (1) shall permit information
that is generated not later than the fiscal year that begins July 1, 2009, to be accessible via the
website.
(2) (a) [
Not later than
] 
On or before
 May 15, 2011, the following participating local
entities, in [
conformity
] 
accordance
 with the [
rules established under Section 
63A-3-404
]
board's policies
, shall [
be required to
] provide public financial information through the Utah
Public Finance Website or [
their
] 
the participating local entity's
 own website and provide a link
to [
their
] 
the participating local entity's
 website through the Utah Public Finance Website:
(i) counties;
(ii) municipalities;
(iii) local districts under Title 17B, Limited Purpose Local Government Entities - Local
Districts, that are not already required to report; and
(iv) special service districts under Title 17D, Chapter 1, Special Service District Act.
(b) Participating local entities subject to this Subsection (2) shall permit information
that is generated not later than the fiscal year that begins July 1, 2010, to be accessible via the
website.
(3) (a) On or before May 15, 2013, an interlocal entity that is a participating local entity
in [
conformity
] 
accordance
 with the [
rules established under Section 
63A-3-404
] 
board's
policies
, shall, subject to Subsection (3)(b), provide public financial information through the
Utah Public Finance Website or the interlocal entity's own website and provide a link to [
their
]
the interlocal entity's
 website through the Utah Public Finance Website.
(b) A participating local entity subject to this Subsection (3) shall provide public
financial information that is generated on or after the fiscal year that begins July 1, 2012, to be
accessible via the website.
(4) A participating local entity that makes public financial information accessible via
the Utah Public Finance Website on or after May 10, 2016, and that was not previously
required to make financial information accessible via the website shall permit information that
is generated on or after the first day of the participating local entity's fiscal year that includes
January 1, 2017, to be accessible via the website.
(5) (a) Except as provided in Subsection (5)(b), a participating local entity described in
Subsection (4) shall comply with the provisions of this part on or before January 1, 2017.
(b) A participating local entity described in Subsection (4) that has an annual budget of
$100,000 or less shall comply with the provisions of this part on or before July 1, 2017.
(6) Beginning on July 1, 2019, in accordance with the board's policies, a conservation
 district shall provide the district's public financial information that is generated for the district's
fiscal year which includes July 1, 2018, through the Utah Public Finance Website or the
district's own website and provide a link to the district's website through the Utah Public
Finance Website .