11-41-104. Reporting and notification requirements -- Notice to state auditor.

922 words·~4 min read·/ut/title-11/chapter-41/11-41-104

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 5/7/2025

(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 August 1 regarding any retail facility incentive payment made by the public entity in the preceding fiscal year.

(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.

(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 August 1 regarding any retail facility incentive payment made by the public entity in the preceding fiscal year.

(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)The office shall review a written report submitted by a public entity under Subsection (1):

(a)to determine whether each retail facility incentive payment described in the written report is in compliance with Section 11-41-103 ; and

(b)by no later than six months from the day on which the public entity submits the written report under Subsection (1).

(a)After reviewing a public entity's written report under Subsection

(3)(a), the office shall send a written notice to the public entity within the time period described in Subsection (3)(b) 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 .

(b)A public entity that submits a written report under Subsection

(1)is considered compliant with Section 11-41-103 if the public entity does not receive written notice from the office under Subsection (4)(a) within the time period described in Subsection (3)(b).

(5)The notice under Subsection

(a)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:

(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

(A)the determination of violation is upheld on appeal in accordance with Subsection

(6); and

(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 .

(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 .

(8)In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act , the office may make rules to implement this section.

Amended by Chapter 477 , 2025 General Session