Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 215 (2025GS)

Sponsor

Rep. Burton, Jefferson S.

Final action

House/ filed 3/7/2025

Outcome

Failed / filed without passage

Summary

What it does

• This bill:
• restates the legislative auditor general's constitutional authority;
• amends provisions governing information that maybe subject to federal law and is requested by the legislative auditor general from an entity, including the State Tax Commission;
• authorizes the legislative auditor general to provide certain information to an audited entity;
• amends provisions governing criminal interference with a legislative audit;
• amends the definition of "chief officer" for purposes of an entity responding to a legislative audit;
• permits the legislative auditor general to identify an individual other than a chief officer to respond to a legislative audit;
• amends provisions governing an audit response plan and an update to a plan;
• authorizes the legislative auditor general to review and monitor the Utah System of Higher Education; and
• makes other technical and conforming changes.

Every vote on this bill

Bill text

8
36-12-15
36-12-15.3
53F-2-526
Office of Legislative Auditor General Provisions
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Jefferson S. Burton
LONG TITLE
General Description:
This bill amends provisions governing the duties and powers of the legislative auditor 
general.
Highlighted Provisions:
This bill:
restates the legislative auditor general's constitutional authority;
amends provisions governing information provided by an entity audited by the legislative 
auditor general;
amends provisions governing criminal interference with a legislative audit;
amends the definition of "chief officer" for purposes of responding to an audit;
permits the legislative auditor general to identify an individual other than a chief officer 
to respond to a legislative audit; and
makes other technical and conforming changes. 
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
36-12-15
, as last amended by Laws of Utah 2024, Third Special Session, Chapter 3
36-12-15.3
, as enacted by Laws of Utah 2024, Chapter 403
53F-2-526
, as enacted by Laws of Utah 2024, Chapter 374
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
36-12-15
 is amended to read:
36-12-15. Office of the Legislative Auditor General established -- Qualifications 
-- Powers, functions, and duties -- Reporting -- Criminal penalty -- Employment.
(1)
As used in this section:
(a)
"Audit action" means an audit, examination, investigation, or review of an entity 
conducted by the office.
(b)
"Entity" means:
(i)
a government organization; or
(ii)
a receiving organization.
(c)
"Government organization" means:
(i)
a state branch, department, or agency; or
(ii)
a political subdivision, including a county, municipality, special district, special 
service district, school district, interlocal entity as defined in Section 
11-13-103
, 
or any other local government unit.
(d)
"Office" means the Office of the Legislative Auditor General.
(e)
"Receiving organization" means an organization that receives public funds that is not 
a government organization.
(2)
(a)
There is created the Office of the Legislative Auditor General as a permanent 
staff office for the Legislature.
(b)
The authority of the legislative auditor general is:
(i)
established in Utah Constitution, Article VI, Section 33; and
(ii)
an extension of the Legislature's inherent inquiry and investigatory power.
(3)
The legislative auditor general shall be a licensed certified public accountant or certified 
internal auditor with at least seven years of experience in the auditing or public 
accounting profession, or the equivalent, prior to appointment.
(4)
The legislative auditor general shall 
appoint
employ
 and develop a professional staff 
within budget limitations.
(5)
The office shall exercise the constitutional authority provided in Utah Constitution, 
Article VI, Section 33.
(6)
Under the direction of the legislative auditor general, the office shall:
(a)
conduct comprehensive and special purpose audits, examinations, investigations, or 
reviews of entity funds, functions, and accounts;
(b)
prepare and submit a written report on each audit action to the Audit Subcommittee 
created in Section 
36-12-8
 and make the report available to all members of the 
Legislature within 75 days after the audit action is completed;
(c)
monitor, conduct a risk assessment of, or audit any efficiency evaluations that the 
legislative auditor general determines necessary, in accordance with Title 63J, 
Chapter 1, Part 9, Government Performance Reporting and Efficiency Process, and 
legislative rule;
(d)
create, manage, and report to the Audit Subcommittee a list of high risk programs 
and operations that:
(i)
threaten public funds or programs;
(ii)
are vulnerable to inefficiency, waste, fraud, abuse, or mismanagement; or
(iii)
require transformation;
(e)
monitor and report to the Audit Subcommittee the health of a government 
organization's internal audit functions;
(f)
make recommendations to increase the independence and value added of internal 
audit functions throughout the state;
(g)
implement a process to track, monitor, and report whether the subject of an audit has 
implemented recommendations made in the audit report;
(h)
establish, train, and 
maintain
retain
 individuals within the office to conduct 
investigations and represent themselves as lawful investigators on behalf of the office;
(i)
establish policies, procedures, methods, and standards of audit work and 
investigations for the office and staff;
(j)
prepare and submit each audit and investigative report independent of any influence 
external of the office, including the content of the report, the conclusions reached in 
the report, and the manner of disclosing the legislative auditor general's findings;
(k)
prepare and submit 
the
an
 annual budget request for the office; and
(l)
perform other duties as prescribed by the Legislature.
(7)
In conducting an audit action of an entity, the office may include a determination of any 
or all of the following:
(a)
the honesty and integrity of any of the entity's fiscal affairs;
(b)
the accuracy and reliability of the entity's internal control systems and specific 
financial statements and reports;
(c)
whether 
or not 
the entity's financial controls are adequate and effective to properly 
record and safeguard the entity's acquisition, custody, use, and accounting of public 
funds;
(d)
whether the entity's administrators have complied with legislative intent;
(e)
whether the entity's operations have been conducted in an efficient, effective, and 
cost efficient manner;
(f)
whether the entity's programs have been effective in accomplishing intended 
objectives; and
(g)
whether the entity's management control and information systems are adequate and 
effective.
(8)
(a)
If requested by the office, each entity that the legislative auditor general is 
authorized to audit under Utah Constitution, Article VI, Section 33, 
or this section 
shall, notwithstanding any other provision of law
 except as provided in Subsection 
(8)(b)
, provide the office with access to information, materials, or resources the 
office determines are necessary to conduct an audit, examination, investigation, or 
review, including:
(i)
(a)
the following in the possession or custody of the entity in the format identified 
by the office:
(A)
(i)
a record, document, and report; and
(B)
(ii)
films, tapes, recordings, and electronically stored information;
(ii)
(b)
entity personnel; and
(iii)
(c)
each official or unofficial recording of formal or informal meetings or 
conversations to which the entity has access.
(b)
To the extent compliance would violate federal law, the requirements of Subsection 
(8)(a) do not apply.
(9)
(a)
In carrying out the duties provided for in this section and under Utah 
Constitution, Article VI, Section 33, the legislative auditor general may issue a 
subpoena to access information, materials, or resources in accordance with Chapter 
14, Legislative Subpoena Powers.
(b)
The legislative auditor general may issue a subpoena, as described in Subsection 
(9)(a), to a financial institution or any other entity to obtain information as part of an 
investigation 
of
involving public funds and
 fraud, waste, or abuse, including any 
suspected malfeasance, misfeasance, or nonfeasance
 involving public funds
.
(10)
To preserve the professional integrity and independence of the office:
(a)
no legislator or public official may urge the appointment of any person to the office; 
and
(b)
the legislative auditor general may not be appointed to serve on any board, authority, 
commission, or other agency of the state during the legislative auditor general's term 
as legislative auditor general.
(11)
(a)
The following records in the custody or control of the legislative auditor general 
are protected records under Title 63G, Chapter 2, Government Records Access and 
Management Act:
(i)
records and audit work papers that would disclose information relating to 
allegations of personal misconduct, gross mismanagement, or illegal activity of a 
past or present governmental employee if the information or allegation cannot be 
corroborated by the legislative auditor general through other documents or 
evidence, and the records relating to the allegation are not relied upon by the 
legislative auditor general in preparing a final audit report;
(ii)
records and audit workpapers that would disclose the identity of a person who, 
during the course of a legislative audit, communicated the existence of:
(A)
unethical behavior;
(B)
waste of public funds, property, or personnel; or
(C)
a violation or suspected violation of a United States, Utah state, or political 
subdivision law, rule, ordinance, or regulation, if the person disclosed on the 
condition that the identity of the person be protected;
(iii)
before an audit is completed and the final audit report is released, records or 
drafts circulated to a person who is not an employee or head of an entity for 
review, response, or information;
(iv)
records that would disclose:
(A)
an outline;
(B)
all or part of an audit survey, audit risk assessment plan, or audit program; or
(C)
other procedural documents necessary to fulfill the duties of the office; and
(v)
requests for audits
a request for an audit
, if disclosure would risk circumvention 
of 
an
the
 audit.
(b)
The provisions of Subsection (11)(a) do not prohibit the disclosure of records or 
information to a government prosecutor or peace officer if those records or 
information relate to a violation of the law by an entity or entity employee.
(c)
A record, as defined in Section 
63G-2-103
, created by the office in a closed meeting 
held in accordance with Section 
52-4-205
:
(i)
is a protected record, as defined in Section 
63G-2-103
;
(ii)
to the extent the record contains information:
(A)
described in Section 
63G-2-302
, is a private record; or
(B)
described in Section 
63G-2-304
, is a controlled record; and
(iii)
may not be reclassified by the office.
(d)
The provisions of this section do not limit the authority otherwise given to the 
legislative auditor general to maintain the private, controlled, or protected record 
status of a shared record in the legislative auditor general's possession or classify a 
document as public, private, controlled, or protected under Title 63G, Chapter 2, 
Government Records Access and Management Act.
(12)
The legislative auditor general shall:
(a)
be available to the Legislature and to the Legislature's committees for consultation on 
matters relevant to areas of the legislative auditor general's professional competence;
(b)
conduct special audits as requested by the Audit Subcommittee;
(c)
report immediately to the Audit Subcommittee any apparent violation of penal 
statutes disclosed by the audit of an entity and furnish to the Audit Subcommittee all 
information relative to the apparent violation;
(d)
report immediately to the Audit Subcommittee any apparent instances of 
malfeasance or nonfeasance by an entity officer or employee disclosed by the audit of 
an entity; and
(e)
make any recommendations to the Audit Subcommittee with respect to the alteration 
or improvement of the accounting system used by an entity.
(13)
If the legislative auditor general conducts an audit of an entity that has previously been 
audited and finds that the entity has not implemented a recommendation made by the 
legislative auditor general in a previous audit report, the legislative auditor general shall 
report to the Audit Subcommittee that the entity has not implemented the 
recommendation.
(14)
Before each annual general session, the legislative auditor general shall:
(a)
prepare an annual report that:
(i)
summarizes the audits, examinations, investigations, and reviews conducted by the 
office since the last annual report; and
(ii)
evaluate and report the degree to which an entity that has been the subject of an 
audit has implemented the audit recommendations;
(b)
include in the report any items and recommendations that the legislative auditor 
general believes the Legislature should consider in the annual general session; and
(c)
deliver the report to the Legislature and to the appropriate committees of the 
Legislature.
(15)
(a)
If the chief officer of an entity has actual knowledge or reasonable cause to 
believe that there is misappropriation of the entity's public funds or assets, or another 
entity officer has actual knowledge or reasonable cause to believe that the chief 
officer is misappropriating the entity's public funds or assets, the chief officer or, 
alternatively, the other entity officer, shall immediately notify, in writing:
(i)
the office;
(ii)
the attorney general, county attorney, or district attorney; and
(iii)
(A)
for a state government organization, the chief executive officer;
(B)
for a political subdivision government organization, the legislative body or 
governing board; or
(C)
for a receiving organization, the governing board or chief executive officer 
unless the chief executive officer is believed to be misappropriating the funds 
or assets, in which case the next highest officer of the receiving organization.
(b)
As described in Subsection (15)(a), the entity chief officer or, if applicable, another 
entity officer, is subject to the protections of Title 67, Chapter 21, Utah Protection of 
Public Employees Act.
(c)
If the Office of the Legislative Auditor General receives a notification under 
Subsection (15)(a) or other information of misappropriation of public funds or assets 
of an entity, the office shall inform the Audit Subcommittee.
(d)
The attorney general, county attorney, or district attorney shall notify, in writing, the 
Office of the Legislative Auditor General whether the attorney general, county 
attorney, or district attorney pursued criminal or civil sanctions in the matter.
(16)
(a)
An actor commits interference with a legislative audit if the actor uses force, 
violence, intimidation, or engages in any other unlawful act with a purpose to 
interfere with:
(i)
a legislative audit action; or
(ii)
the office's decisions relating to:
(A)
the content of the office's report;
(B)
the conclusions reached in the office's report; or
(C)
the manner of disclosing the results and findings of the office.
(b)
(a)
As used in this Subsection (16), "legislative audit" means:
(i)
an audit action; or
(ii)
the office's decision relating to:
(A)
the content of a report;
(B)
the conclusions reached in a report; or
(C)
the manner of disclosing the results and findings of the office.
(b)
An actor commits interference with a legislative audit if the actor, with intent to 
hinder, delay, falsify, or prevent a legislative audit:
(i)
prevents by force, intimidation, or deception any person from performing an act 
that responds to or assists with a legislative audit;
(ii)
alters, destroys, conceals, or removes any material, information, or resources 
from a legislative audit;
(iii)
makes, presents, or uses material, information, or resources known by the actor 
to be false;
(iv)
conceals an item described in Subsection (8) or other information that is not 
confidential or privileged;
(v)
provides false information; or
(vi)
warns any person of an impending legislative audit.
(c)
(i)
A violation of Subsection 
(16)(a)
(16)(b)(i), (ii), or (iii)
 is a class 
B
A
misdemeanor.
(ii)
A violation of Subsection (16)(b)(iv), (v), or (vi) is a class B misdemeanor.
(17)
(a)
The office may require any current employee, or any applicant for employment, 
to submit to a fingerprint-based local, regional, and criminal history background 
check as an ongoing condition of employment.
(b)
An employee or applicant for employment shall provide a completed fingerprint card 
to the office upon request.
(c)
The office shall require that an individual required to submit to a background check 
under this Subsection (17) also provide a signed waiver on a form provided by the 
office that meets the requirements of Subsection 
53-10-108
(4).
(d)
For a noncriminal justice background search and registration in accordance with 
Subsection 
53-10-108
(13), the office shall submit to the Bureau of Criminal 
Identification:
(i)
the employee's or applicant's personal identifying information and fingerprints for 
a criminal history search of applicable local, regional, and national databases; and
(ii)
a request for all information received as a result of the local, regional, and 
nationwide background check.
(18)
Subject to prioritization of the Legislative Audit Subcommittee, the Office of the 
Legislative Auditor General shall conduct a feasibility study under Section 
53G-3-301.1
, 
53G-3-301.3
, or 
53G-3-301.4
.
Section 2, Section 
36-12-15.3
 is amended to read:
36-12-15.3. Response to audit -- Chief officer -- Entity reporting requirements -- 
Audit response plan -- Semi-annual update.
(1)
As used in this section:
;
(a)
"Alternative action" means a process, practice, or procedure that an entity 
implements in response to an audit report that is different from the process, practice, 
or procedure described in a recommendation.
(b)
"Audit report" means a written report that the office issues that contains the office's 
findings and recommendations with respect to an audit of an entity.
(c)
"Audit response plan" means a written document that an entity issues that contains 
the entity's response to an audit report of the entity.
(d)
"Audit Subcommittee" means the subcommittee created in Subsection 
36-12-8
(1)(c).
(e)
"Chief officer" means the individual 
who holds ultimate authority over
responsible 
for
 the
 day-to-day direction,
 management
 or governance
, and operation
 of an entity.
(f)
"Entity" means:
(i)
the same as that term is defined in Subsection 
36-12-15
(1); or
(ii)
any other person that the office is authorized to audit under any other provision of 
law.
(g)
"Legislative committee" means the committee to which the Audit Subcommittee 
refers an audit report under Subsection 
36-12-8
(2)(d)(ii)(C).
(h)
"Office" means the Office of the Legislative Auditor General.
(i)
"Recommendation" means a process, practice, or procedure described in an audit 
report that the office proposes an entity implement.
(j)
"Reply" means a written document that the office issues that contains the office's 
response to an entity's audit response plan.
(2)
(a)
In addition to any other information that the office is required to include or attach 
to an audit report, the office shall, for each audit report the office issues:
(a)
(i)
subject to Subsection 
(2)(b)
, 
include in the audit report:
(i)
(A)
the identity of the chief officer; and
(ii)
(B)
a notice to the chief officer that the chief officer must comply with the 
reporting requirements described in this section; and
(b)
(ii)
attach to the audit report:
(i)
(A)
the audit response plan of the entity that is the subject of the audit report; 
and
(ii)
(B)
at the discretion of the legislative auditor general, a reply to the entity's 
audit response plan.
(b)
To comply with the reporting requirements of this section, the legislative auditor 
general may:
(i)
identify an individual other than the chief officer; or
(ii)
if the entity is an entity under the direct supervision and control of the governor 
or the lieutenant governor, identify with the governor or lieutenant governor or 
their designee, an individual other than the chief officer to comply with the 
reporting requirements of this section.
(3)
The chief officer of an entity that is the subject of an audit report shall:
(a)
prepare an audit response plan that:
(i)
is in writing;
(ii)
responds to the findings in the audit report; and
(iii)
subject to Subsection (4), for each recommendation in the audit report:
(A)
describes how the entity will implement the recommendation;
(B)
identifies the individual employed by or otherwise affiliated with the entity 
who is responsible for implementing the recommendation;
(C)
establishes a timetable that identifies benchmarks for the entity to implement 
the recommendation; and
(D)
specifies an anticipated deadline by which the entity will fully implement the 
recommendation; and
(b)
submit the audit response plan to the office before the office submits the audit report 
to the Audit Subcommittee under Subsection 
36-12-15
(6)(b).
(4)
If the chief officer described in Subsection (3) objects to implementing a 
recommendation in an audit report, the chief officer shall:
(a)
prepare an audit response plan in accordance with Subsections (3)(a)(i) and (ii) that:
(i)
explains the basis for the objection; and
(ii)
(A)
identifies an alternative action that the entity will implement; or
(B)
specifies that the entity will not implement the recommendation or an 
alternative action; and
(b)
comply with submission requirements described in Subsection (3)(b).
(5)
A chief officer implementing an alternative action under Subsection (4)(a)(ii)(A) shall, 
as it relates to the alternative action, include in the audit response plan the information 
described in Subsection (3)(a)(iii).
(6)
Subject to Subsection (8), if the chief officer of an entity that is the subject of an audit 
report implements a recommendation under Subsection (3)(a)(iii), or an alternative 
action under Subsections (4)(a)(ii)(A) and (5), the chief officer shall, no later than 180 
days after the day on which the Audit Subcommittee refers the audit report to a 
legislative committee:
(a)
prepare an update to the entity's audit response plan that:
(i)
is in writing; and
(ii)
describes the entity's progress towards fully implementing:
(A)
each recommendation addressed in the entity's audit response plan under 
Subsection (3)(a)(iii); or
(B)
each alternative action addressed in the entity's audit response plan under 
Subsections (4)(a)(ii)(A) and (5); and
(b)
submit the update to the legislative committee and the legislative auditor general.
(7)
Subject to Subsection (8), after the chief officer described in Subsection (6) complies 
with the submission requirements described in Subsection (6)(b), the chief officer shall:
(a)
continue to update the audit response plan in accordance with Subsection (6)(a); and
(b)
submit the update to the legislative committee and the legislative auditor general at 
least semi-annually.
(8)
A chief officer's obligation to update an audit response plan under this section 
terminates when the legislative auditor general reports to the Audit Subcommittee that 
the entity which is the subject of the audit report has fully implemented:
(a)
each recommendation addressed in the entity's audit response plan under Subsection 
(3)(a)(iii); or
(b)
each alternative action addressed in the entity's audit response plan under 
Subsections (4)(a)(ii)(A) and (5).
Section 3, Section 
53F-2-526
 is amended to read:
53F-2-526. Excellence in Education and Leadership Supplement.
(1)
As used in this section:
(a)
"Center" means the Center for the School of the Future at Utah State University 
established in Section 
53B-18-801
.
(b)
"Eligible teacher" means a teacher who is a top-performing teacher that the center 
determines using an LEA's assessment methods, including:
(i)
student growth or achievement measures;
(ii)
professional evaluations;
(iii)
parent surveys; and
(iv)
other data-driven criteria the LEA establishes and the center verifies for validity.
(c)
"Eligible teacher" includes an individual whom an LEA participating in the program 
employs and who holds:
(i)
a license the state board issues; and
(ii)
a position that includes a current classroom teaching assignment.
(d)
"High poverty school" means the same as the term is defined in Section 
53F-2-513
.
(e)
"LEA" means:
(i)
a school district;
(ii)
charter school; and
(iii)
a regional education service agency.
(f)
"Program" means the Excellence in Education and Leadership Supplement created in 
Subsection (2).
(g)
"Tier performance level" means the following levels of performance for a teacher in 
comparison to all teachers the center determines in accordance with Subsection (7):
(i)
the top 5% of teachers;
(ii)
the next 6%-10% of teachers; and
(iii)
the next 11%-25% of teachers.
(h)
"Top-performing" means the top 25% of teachers in comparison to all teachers the 
center determines using the methods described in Subsection (1)(b).
(2)
Beginning July 1, 2024, there is created a five-year pilot program known as the 
Excellence in Education and Leadership Supplement to provide a salary supplement to 
an eligible teacher in recognition for outstanding instructional talent.
(3)
(a)
No later than December 31, 2024, an LEA shall declare the LEA's intent to 
participate in the program to the center.
(b)
If an LEA declares an intent to participate in the program, the LEA shall:
(i)
develop a process for a school principal or the principal's designee to assess a 
teacher's performance consistent with this section to determine if a teacher is an 
eligible teacher, including the corresponding tier performance level; and
(ii)
create an appeals process for an employee who is not nominated to be an eligible 
teacher.
(4)
No later than April 1, 2025, an LEA shall:
(a)
attend a training that the center creates regarding the guidelines for developing a 
process described in Subsection (3); and
(b)
develop and submit for approval the LEA's process described in Subsection (3) to the 
center.
(5)
(a)
The center shall review the LEA's process described in Subsection (3) and 
approve the process or request that the LEA make changes to the submitted process.
(b)
If the center requests changes to the LEA's submitted process, the LEA shall work 
with the center to make necessary changes to receive final approval from the center.
(c)
No later than June 30, 2025, the center shall provide final approval or denial of an 
LEA's process.
(6)
Before the start of the 2025-2026 school year, an LEA with an approved process as 
described in Subsection (5) shall:
(a)
ensure each school principal or the principal's designee attends a training that the 
center creates regarding:
(i)
how to effectively use the LEA's approved process to select and submit to the 
center nominations for eligible teachers, including the corresponding tier 
performance level; and
(ii)
how to protect student and educator data privacy when submitting nominations 
and applications, as described in Subsection (9)(b)(ii)
.
;
(b)
provide information to teachers within the LEA regarding the program and how the 
school's principal or principal's designee will use the approved LEA process to make 
nominations of eligible teachers;
(c)
ensure each school principal or the principal's designee uses the LEA's approved 
process to evaluate and select which teachers within the school to nominate as 
eligible teachers, including the corresponding tier performance level; and
(d)
as provided in Subsection (9), submit to the center a list of the nominated eligible 
teachers for the center to consider.
(7)
In assessing if a nominated teacher is an eligible teacher, the center shall create an 
assessment process that:
(a)
uses the methods described in Subsection (1)(b);
(b)
calibrates the submissions an LEA submits to determine, for all nominated teachers 
statewide, which teachers are eligible teachers, including the corresponding tier 
performance level;
(c)
may use additional criteria as determined by the center in consultation with 
participating LEAs; and
(d)
establishes a scoring rubric including the scores required for a designation in each 
tier performance level.
(8)
(a)
The center shall collaborate with LEAs to create:
(i)
selection and submission guidelines for:
(A)
the approval of the LEA's process as described in Subsection (5); and
(B)
the list of nominated eligible teachers described in Subsection (6);
(ii)
methods to determine student growth and achievement measures for subject areas 
that do not have standardized assessment data;
(iii)
the weightings for each element of the assessment process described in 
Subsection (7); and
(iv)
the trainings described in this section.
(b)
The center may provide program related technical assistance to an LEA.
(9)
(a)
An LEA shall:
(i)
apply to the center on behalf of the nominated eligible teachers within the LEA 
through a process and format that the center determines; and
(ii)
ensure a school principal or the principal's designee reevaluates an eligible 
teacher's designation under this section every three years.
(b)
The center shall:
(i)
create an application process for an LEA to submit the list of nominated eligible 
teachers described in Subsection (9)(a);
(ii)
coordinate with the state board in the creation of the application process described 
in Subsection (9)(b)(i) to ensure that any sharing of student and educator data 
during the application process:
(A)
complies with the Family Educational Rights and Privacy Act, 34 C.F.R. Part 
99;
(B)
complies with Title 53E, Chapter 9, Student Privacy and Data Protection; and
(C)
uses disclosure avoidance techniques, including aggregating and otherwise 
de-identifying data;
(iii)
no later than October 1, 2026, determine if a nominated teacher is an eligible 
teacher through the process described in Subsection (7);
(iv)
verify:
(A)
the validity of the LEA's process and assessment of an eligible teacher as 
described in Subsections (4) and (5); and
(B)
the nominations described in Subsection (7) with the LEA and school 
administrators;
(v)
certify a list of eligible teachers, including the total amount of funding the LEA 
receives for the LEA's eligible teachers; and
(vi)
provide the list described in Subsection (9)(b)(iv) to the state board.
(10)
(a)
Subject to legislative appropriations, the state board shall:
(i)
disburse funding to an LEA in the amount the center verifies that an LEA qualifies 
to receive for salary supplements under this section; and
(ii)
(A)
except as provided in Subsection (10)(a)(ii)(B), allocate 1% of the funds 
appropriated under this section to the center; and
(B)
provide no more than $500,000 to the center each fiscal year from the funds 
described in Subsection (10)(a)(ii)(A).
(b)
The annual salary supplement for an eligible teacher is:
(i)
$10,000 for a teacher in the top 5% of teachers;
(ii)
$5,000 for a teacher in the next 6%-10% of teachers; and
(iii)
$2,000 for a teacher in the next 11%-25% of teachers.
(c)
If the eligible teacher is employed at a high poverty school, the eligible teacher shall 
receive an additional salary supplement that is equal in amount to the eligible 
teacher's salary supplement described in Subsection (10)(b).
(11)
(a)
An LEA shall:
(i)
use the program funds to provide a salary supplement equal to the amount 
specified in Subsection (10) for each eligible teacher in each tier performance 
level; and
(ii)
provide the salary supplement in an eligible teacher's regularly occurring 
compensation in equal amounts through the contracted school years related to the 
salary supplement award.
(b)
An LEA:
(i)
may use up to 4% of the money appropriated to the LEA for salary supplements to 
cover administrative costs associated with implementing the program;
(ii)
may use money appropriated to the LEA for the salary supplement for 
employer-paid benefits; and
(iii)
may not include a salary supplement received under this section:
(A)
in a retirement calculation; or
(B)
as part of retirement contributions.
(c)
The salary supplement is not part of an eligible teacher's base pay, and is subject to 
the eligible teacher's designation as an eligible teacher.
(12)
Notwithstanding the provisions of this section, if the appropriation for the program is 
insufficient to cover the costs associated with salary supplements, an LEA may 
distribute the funds to each eligible teacher of the same tier of performance level on a 
pro rata basis.
(13)
The center and the state board shall collaborate regarding data sharing and other 
relevant interactions to facilitate the successful administration of the program.
(14)
(a)
An eligible teacher that receives a salary supplement under the program has no 
vested property right in the salary supplement or the designation as an eligible 
teacher.
(b)
An eligible teacher's salary supplement and designation under this section are void if 
the school principal or principal's designee, LEA, or the center made or certified the 
designation improperly.
(15)
(a)
Subject to prioritization of the Audit Subcommittee, unless the state board 
contracts a private auditor in accordance with Subsection (15)(b), the Office of the 
Legislative Auditor General established under Section 
36-12-15
 shall, in any fiscal 
year:
(i)
conduct an audit of the program including:
(A)
an evaluation of the implementation of the program; and
(B)
the efficacy of the program, including program outcomes; and
(ii)
prepare and submit a written report for an audit described in this section in 
accordance with Subsection 
36-12-15
(4)(b)(ii).
(6)(b).
(b)
Subject to legislative appropriations, the state board may contract with an external 
auditor to perform the audit described in this Subsection (15).
(16)
(a)
The center shall report to the Education Interim Committee no later than the 
2024 October meeting the following:
(i)
the methodology and process the center develops to achieve the requirements of 
Subsection (7);
(ii)
relevant data and updates resulting from the collaborations described in 
Subsection (8);
(iii)
any recommendations for future legislation; and
(iv)
data regarding salary supplement programs, including:
(A)
different approaches used to reward teacher performance, including different 
evaluation methods;
(B)
research outlining the effectiveness and impact of different salary supplement 
amounts on teacher retention; and
(C)
other considerations for impactful salary supplement programs in relation to 
teacher retention.
(b)
Beginning November 1, 2026, the center shall provide an annual report to the 
Education Interim Committee regarding:
(i)
the statewide metrics used in accordance with Subsection (7);
(ii)
de-identified and aggregated data showing the number of:
(A)
salary supplements per school, including total number of eligible teachers in 
each school;
(B)
eligible teachers in high poverty schools;
(C)
eligible teachers in each tier performance level;
(D)
eligible teachers in subject areas that do not have standardized assessments; 
and
(E)
salary supplement denials per school, including the reasons for a denial;
(iii)
proportion of eligible teachers in:
(A)
school districts; and
(B)
charter schools; and
(iv)
teacher retention data for a school where an eligible teacher is employed.
Section 4. 
Effective Date.
This bill takes effect on 
May 7, 2025
.
1-14-25 2:56 PM