Effective 5/4/2022
11-41-104. Reporting and notification requirements — Notice to state auditor.
11-41-104. Reporting and notification requirements — Notice to state auditor.
- (1)
- (a) For a fiscal year beginning on or after July 1, 2022, a public entity that makes a retail facility incentive payment described in Subsections 11-41-103(2)(a) through (c) shall submit a written report to the office on or before June 30 of the fiscal year in which the retail facility incentive payment is made.
- (b) The report under Subsection (1)(a) shall:
- (i) provide a description of each retail facility incentive payment under Subsections 11-41-103(2)(a) through (c) that the public entity made during the fiscal year, including:
- (A) the type of retail facility incentive payment;
- (B) the date on which the retail facility incentive payment was made; and
- (C) identification of the recipient of the retail facility incentive payment;
- (ii) include any other information requested by the office; and
- (iii) be in a form prescribed by the office.
- (i) provide a description of each retail facility incentive payment under Subsections 11-41-103(2)(a) through (c) that the public entity made during the fiscal year, including:
- (2)
- (a) For a fiscal year beginning on or after July 1, 2022, a public entity that makes a retail facility incentive payment described in Subsections 11-41-103(2)(d) through (g) shall submit a notification to the office on or before June 30 of the fiscal year in which the retail facility incentive payment is made.
- (b) The notification under Subsection (2)(a) shall:
- (i) list each retail facility incentive payment under Subsections 11-41-103(2)(d) through (g) that the public entity made during the fiscal year, including the date on which the retail facility incentive payment was made;
- (ii) include any other information requested by the office; and
- (iii) be in a form prescribed by the office.
- (3) Upon the receipt of a report from a public entity under Subsection (1), the office shall review the report to determine whether each retail facility incentive payment described in the report is in compliance with Section 11-41-103.
- (4) After reviewing a public entity’s report under Subsection (3), the office shall send a written notice to the public entity if the office determines there is a substantial likelihood that the public entity made a retail facility incentive payment in violation of Section 11-41-103.
- (5) The notice under Subsection (4) shall include:
- (a) a statement that describes in reasonable detail how the office made a determination of violation;
- (b) an explanation of the public entity’s right to appeal the determination of violation in accordance with Subsection (6); and
- (c) a statement that the office may send notice of the determination of violation to the state auditor in accordance with Subsection (7) if:
- (i)
- (A) the public entity does not appeal the determination of violation in accordance with Subsection (6); and
- (B) the office determines that the public entity has failed to make efforts to recover or recoup the amount of public funds lost to the state as a result of the violation within 90 days after the day on which the notice is sent; or
- (ii)
- (A) the determination of violation is upheld on appeal in accordance with Subsection (6); and
- (B) the office determines that the public entity has failed to make efforts to recover or recoup the amount of public funds lost to the state as a result of the violation within 90 days after the day on which the determination of violation is upheld.
- (i)
- (6)
- (a) The public entity may appeal the determination of violation by sending a written notice to the office within 30 days after the day on which the notice described in Subsection (5) is sent.
- (b) The notice under Subsection (6)(a) shall include a statement that describes in reasonable detail each objection to the determination of violation.
- (c) The executive director shall:
- (i) within 90 days after the day on which the office receives notice under Subsection (6)(a), hold a meeting with representatives of the public entity at which the public entity’s objections to the determination of violation are discussed; and
- (ii) within 30 days after the day on which the meeting under Subsection (6)(c)(i) is held:
- (A) issue a written decision that upholds or rescinds the determination of violation; and
- (B) send a copy of the written decision to the public entity.
- (d) An appeal under this Subsection (6) is not subject to Title 63G, Chapter 4, Administrative Procedures Act.
- (7)
- (a) Beginning July 1, 2024, the office may send a written notice to the state auditor if the office determines that:
- (i) Subsection (5)(c)(i) or (ii) applies to a public entity; or
- (ii) a public entity failed to submit the report described in Subsection (1).
- (b) The notice under Subsection (7)(a) shall include:
- (i) a description of the office’s grounds for sending notice;
- (ii) a copy of the report submitted to the office under Subsection (1), if applicable; and
- (iii) any other information required by the state auditor for purposes of initiating an audit or investigation in accordance with Section 67-3-1.
- (a) Beginning July 1, 2024, the office may send a written notice to the state auditor if the office determines that:
- (8) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the office may make rules to implement this section.
Enacted by Chapter 307, 2022 General Session