Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 11 (2023GS)

Sponsor

Sen. Fillmore, L.

Final action

Governor Signed 3/20/2023

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• directs the Office of the Legislative Fiscal Analyst to include specified additional information in the fiscal estimate for each proposed bill that changes retirement benefits for public employees.

Every vote on this bill

Bill text

RETIREMENT FISCAL NOTE REQUIREMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Lincoln Fillmore
House Sponsor: 
 Walt Brooks
LONG TITLE
Committee Note:
The Retirement and Independent Entities Interim Committee recommended this bill.
Legislative Vote: 8 voting for 0 voting against 7 absent
General Description:
This bill modifies the duties of the Office of the Legislative Fiscal Analyst.
Highlighted Provisions:
This bill:
▸ directs the Office of the Legislative Fiscal Analyst to include specified additional
information in the fiscal estimate for each proposed bill that changes retirement
benefits for public employees.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
36-12-13
, as last amended by Laws of Utah 2021, Chapters 254, 421
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
36-12-13
 is amended to read:
36-12-13.
Office of the Legislative Fiscal Analyst established -- Powers, functions,
and duties -- Qualifications.
(1) There is established an Office of the Legislative Fiscal Analyst as a permanent staff
office for the Legislature.
(2) The powers, functions, and duties of the Office of the Legislative Fiscal Analyst
under the supervision of the fiscal analyst are:
(a) (i) to estimate general revenue collections, including comparisons of:
(A) current estimates for each major tax type to long-term trends for that tax type;
(B) current estimates for federal fund receipts to long-term federal fund trends; and
(C) current estimates for tax collections and federal fund receipts to long-term trends
deflated for the inflationary effects of debt monetization; and
(ii) to report the analysis required under Subsection (2)(a)(i) to the Legislature's
Executive Appropriations Committee before each annual general session of the Legislature;
(b) to analyze in detail the state budget before the convening of each legislative session
and make recommendations to the Legislature on each item or program appearing in the
budget, including:
(i) funding for and performance of programs, acquisitions, and services currently
undertaken by state government to determine whether each department, agency, institution, or
program should:
(A) continue at its current level of expenditure;
(B) continue at a different level of expenditure; or
(C) be terminated; and
(ii) increases or decreases to spending authority and other resource allocations for the
current and future fiscal years;
(c) to prepare on all proposed bills fiscal estimates that reflect:
(i) potential state government revenue impacts;
(ii) anticipated state government expenditure changes;
(iii) anticipated expenditure changes for county, municipal, local district, or special
service district governments; [
and
]
(iv) anticipated direct expenditure by Utah residents and businesses, including the unit
cost, number of units, and total cost to all impacted residents and businesses; 
and
(v) if the proposed bill changes retirement benefits under a system or plan governed by
Title 49, Utah State Retirement and Insurance Benefit Act, the anticipated effect on:
(A) each affected system's or plan's unfunded actuarial accrued liability and actuarial
funded ratio, based on current employer contributions;
(B) employer contributions and member contributions;
(C) a retiree's retirement allowance;
(D) the total cost to active members and retirees; and
(E) the total cost to employers for all active members and retirees;
(d) to indicate whether each proposed bill will impact the regulatory burden for Utah
residents or businesses, and if so:
(i) whether the impact increases or decreases the regulatory burden; and
(ii) whether the change in burden is high, medium, or low;
(e) beginning in 2017 and repeating every three years after 2017, to prepare the
following cycle of analyses of long-term fiscal sustainability:
(i) in year one, the joint revenue volatility report required under Section 
63J-1-205
;
(ii) in year two, a long-term budget for programs appropriated from major funds and
tax types; and
(iii) in year three, a budget stress test comparing estimated future revenue to and
expenditure from major funds and tax types under various potential economic conditions;
(f) to report instances in which the administration may be failing to carry out the
expressed intent of the Legislature;
(g) to propose and analyze statutory changes for more effective operational economies
or more effective administration;
(h) to prepare, before each annual general session of the Legislature, a summary
showing the current status of the following as compared to the past nine fiscal years:
(i) debt;
(ii) long-term liabilities;
(iii) contingent liabilities;
(iv) General Fund borrowing;
(v) reserves;
(vi) fund and nonlapsing balances; and
(vii) cash funded capital investments;
(i) to make recommendations for addressing the items described in Subsection (2)(h) in
the upcoming annual general session of the Legislature;
(j) to prepare, after each session of the Legislature, a summary showing the effect of
the final legislative program on the financial condition of the state;
(k) to conduct organizational and management improvement studies in accordance
with Title 63J, Chapter 1, Part 9, Government Performance Reporting and Efficiency Process,
and legislative rule;
(l) to prepare and deliver upon request of any interim committee or the Legislative
Management Committee, reports on the finances of the state and on anticipated or proposed
requests for appropriations;
(m) to recommend areas for research studies by the executive department or the interim
committees;
(n) to appoint and develop a professional staff within budget limitations;
(o) to prepare and submit the annual budget request for the office;
(p) to develop a taxpayer receipt:
(i) available to taxpayers through a website; and
(ii) that allows a taxpayer to view on the website an estimate of how the taxpayer's tax
dollars are expended for government purposes; and
(q) to publish or provide other information on taxation and government expenditures
that may be accessed by the public.
(3) The legislative fiscal analyst shall have a master's degree in public administration,
political science, economics, accounting, or the equivalent in academic or practical experience.
(4) In carrying out the duties provided for in this section, the legislative fiscal analyst
may obtain access to all records, documents, and reports necessary to the scope of the
legislative fiscal analyst's duties according to the procedures contained in Title 36, Chapter 14,
Legislative Subpoena Powers.
(5) The Office of the Legislative Fiscal Analyst shall provide any information the State
Board of Education reports in accordance with Subsection 
53E-3-507
(7) to:
(a) the chief sponsor of the proposed bill; and
(b) upon request, any legislator.