Text of UT HB 77 (2025)

01-02 15:15 H.B. 77 1 Flag Display Amendments 2025 GENERAL SESSION STATE OF UTAH Chief Sponsor: Trevor Lee 2 3 LONG TITLE 4 General Description: 5 This bill allows a local education agency to display certain flags in a public school or 6 charter school facility or grounds under certain circumstances and provides a remedy for a 7 violation. 8 Highlighted Provisions: 9 This bill: 10 ▸ defines terms; 11 ▸ allows a local education agency to display in a public school or charter school facility or 12 grounds the following flags: 13 ● the official United States flag; 14 ● an official Utah state flag; 15 ● a POW/MIA flag; 16 ● a flag that cannot be disturbed or altered; 17 ● a flag that represents an Indian tribe; 18 ● a flag that represents a city, county, municipality, or political subdivision of the state; 19 ● a current and official flag of a country or subdivision of that country; 20 ● a flag that represents a Utah college or university; 21 ● an official public school flag; or 22 ● a flag that represents a branch, unit, or division of the United States military; 23 ▸ allows a public school or charter school to temporarily display a flag in a classroom that 24 is a part of approved course curriculum; and 25 ▸ allows an organization authorized to use a public school or charter school facility to 26 temporarily display the organization's flag while the organization is using the public 27 school or charter school facility. 28 Money Appropriated in this Bill: 29 None 30 Other Special Clauses: 31 None H.B. 77 01-02 15:15 32 Utah Code Sections Affected: 33 ENACTS: 34 53G-7-211.5, Utah Code Annotated 1953 35 36 Be it enacted by the Legislature of the state of Utah: 37 Section 1. Section 53G-7-211.5 is enacted to read: 38 53G-7-211.5 . Display of flags on school grounds -- Severability -- 39 Indemnification -- Enforcement. 40 (1) As used in this section: 41 (a) "Display a flag" means to place a flag in a prominent location where the flag can 42 easily be seen. 43 (b) "LEA" means the same as that term is defined in Section 53E-1-102. 44 (2) An LEA may not display a flag in a district school, charter school, or Utah Schools for 45 the Deaf and Blind facility in or on school grounds except: 46 (a) the official flag of the United States described in Title 4 U.S.C., Ch. 1, The Flag, and 47 in accordance with Section 53G-7-211; 48 (b) an official Utah state flag as described in Title 63G, Chapter 1, Part 5, State Flags; 49 (c) a flag that cannot be disturbed or altered; 50 (d) the National League of Families POW/MIA flag as described in 36 U.S.C. Sec. 902; 51 (e) a flag that represents an Indian tribe as defined in federal law; 52 (f) a flag that represents a city, municipality, county, or political subdivision of the state, 53 as those terms are defined in Sections 10-1-104, 10-2-301, 17-50-101, and 17B-1-102; 54 (g) a flag that represents a branch, unit, or division of the United States military; 55 (h) a current and official flag of a country or subdivision of the country; 56 (i) a flag that represents a Utah college or university, as those terms are defined in 57 Section 53B-1-102; 58 (j) a flag that is temporarily displayed as a part of school curriculum; 59 (k) an official public school flag; or 60 (l) a flag of an organization authorized to use a public school facility at the location and 61 during the time in which the organization is authorized to use the public school 62 facility. 63 (3) A parent or legal guardian of a student who is enrolled and attends, or who is eligible to 64 enroll in and attend, a public school, charter school, or the Utah Schools for the Deaf 65 and Blind, may bring an action in the appropriate state court of competent jurisdiction - 2 - 01-02 15:15 H.B. 77 66 for an alleged violation of this section. 67 (4)(a) Notwithstanding Subsection (3), before filing an action for an alleged violation of 68 this section, a parent or legal guardian of a student shall provide written notification 69 of the alleged violation to the appropriate LEA governing board, as defined in 70 Section 53E-1-102. 71 (b) The LEA governing board shall make a diligent and good faith effort to resolve the 72 alleged violation within 10 days from the day the parent or legal guardian of a student 73 provides written notice of the alleged violation to the LEA governing board. 74 (5) Nothing in this section limits an LEA's authority related to student expression under 75 applicable federal or state law. 76 (6) The attorney general shall defend and the state shall indemnify and hold harmless a 77 person acting under color of state law to enforce this part for any claims or damages, 78 including court costs and attorney fees, that: 79 (a) arise as a result of this part; and 80 (b) are not covered by the person's insurance policies or by any coverage agreement 81 issued by the State Risk Management Fund. 82 (7) If any provision of this section or the application of any provision of this section to any 83 person or circumstance is held invalid by a final decision of a court of competent 84 jurisdiction, the remainder of this section shall be given effect without the invalidated 85 provision or application. 86 (8) The provisions of this section are severable. 87 Section 2. Effective date. 88 This bill takes effect on May 7, 2025. - 3 -

Enrolled Copy H.B. 77 1 Flag Display Amendments 2025 GENERAL SESSION STATE OF UTAH Chief Sponsor: Trevor Lee Senate Sponsor: Daniel McCay 2 3 LONG TITLE 4 General Description: 5 This bill allows the display of certain flags on government property. 6 Highlighted Provisions: 7 This bill: 8 ▸ defines terms; 9 ▸ prohibits a government entity or employee of a government entity from displaying a flag 10 in or on the grounds of government property except certain exempted flags; 11 ▸ requires the state auditor to ensure compliance, including by imposing fines; 12 ▸ requires the attorney general to defend and the state to hold harmless an individual acting 13 under color of state law to enforce the flag display statute within the public education 14 system; and 15 ▸ provides severability. 16 Money Appropriated in this Bill: 17 None 18 Other Special Clauses: 19 None 20 Utah Code Sections Affected: 21 AMENDS: 22 67-3-1, as last amended by Laws of Utah 2024, Chapters 3, 158 23 ENACTS: 24 63G-1-704, Utah Code Annotated 1953 25 26 Be it enacted by the Legislature of the state of Utah: 27 Section 1. Section 63G-1-704 is enacted to read: H.B. 77 Enrolled Copy 28 63G-1-704 . Display of flags on government property -- Indemnification -- 29 Severability. 30 (1) As used in this section: 31 (a) "Display" means, in regards to a flag, to place a flag in a prominent location on 32 government property where the flag is easily visible. 33 (b) "Flag" means a usually rectangular piece of fabric with a specific design that 34 symbolizes a location, government entity, or cause. 35 (c) "Government entity" means: 36 (i) any local government entity, as defined in Section 63A-5b-901, including a school 37 within the public education system; or 38 (ii) any state agency, as defined in Section 63A-5b-901. 39 (d) "Government property" means any property under the ownership or control of a 40 government entity. 41 (e) "LEA governing board" means the same as that term is defined in Section 53E-1-102. 42 (2) Except as provided in Subsection (3), a government entity, or an employee of a school 43 district or school within the public education system acting within the employee's 44 official duties, may not: 45 (a) display a flag in or on the grounds of government property; or 46 (b) display an exempt flag described in Subsection (3) with alterations in color, symbols, 47 or appearance. 48 (3) The prohibition described in Subsection (2) does not apply to the following flags: 49 (a) the official flag of the United States described in Title 4 U.S.C., Ch. 1, The Flag, and 50 Executive Order 1959-10834, and in accordance with Section 53G-7-211; 51 (b) an official Utah state flag as described in Title 63G, Chapter 1, Part 5, State Flags; 52 (c) the current and official flag of another country, state, or political subdivision of 53 another country or state; 54 (d) a flag that represents a city, municipality, county, or political subdivision of the state, 55 as those terms are defined in Sections 10-1-104, 10-2-301, 17-50-101, and 17B-1-102; 56 (e) a flag that represents a branch, unit, or division of the United States military; 57 (f) the National League of Families POW/MIA flag as described in 36 U.S.C. Sec. 902; 58 (g) a flag that represents an Indian tribe as defined in federal law; 59 (h) an officially licensed flag of a college or university depicting only the colors, logos, 60 and marks consistent with official college or university branding; 61 (i) a historic version of a flag described in Subsections (3)(a) and (b); - 2 - Enrolled Copy H.B. 77 62 (j) an official public school flag; 63 (k) an official flag of the United States Olympic Committee, United States Paralympic 64 Committee, International Olympic Committee, or International Paralympic 65 Committee; 66 (l) an official flag of an olympiad or paralympiad that occurred or will occur within the 67 state; or 68 (m) a flag of an organization authorized to use a public school facility at the location and 69 during the time in which the organization is authorized to use the public school 70 facility. 71 (4)(a) The state auditor shall: 72 (i) establish a process to receive and investigate alleged violations of this section; 73 (ii) provide notice to the relevant government entity of: 74 (A) each alleged violation of this section involving the government entity; 75 (B) each violation that the state auditor determines to be substantiated, including 76 an opportunity to cure the violation not to exceed 30 calendar days; 77 (iii) if a government entity, other than a school district or a school within the public 78 education system, fails to cure a violation in accordance with Subsection 79 (4)(a)(ii)(B), impose a fine of $500 per violation per day; and 80 (iv) deposit fines described in Subsection (4)(a)(iii) into the General Fund. 81 (b) A government entity may seek judicial review of a fine the state auditor imposes 82 under this section to determine whether the imposition of the fine is clearly erroneous. 83 (5) Nothing in this section, for a local education agency, as defined in Section 53E-1-102: 84 (a) limits the authority of the agency related to student expression under applicable 85 federal or state law; or 86 (b) removes the agency's obligation to protect all students from discrimination. 87 (6) Regarding a school district or a school within the public education system, the attorney 88 general shall defend and the state shall indemnify and hold harmless a person acting 89 under color of state law to enforce this section for any claims or damages, including 90 court costs and attorney fees, that: 91 (a) arise as a result of this section; and 92 (b) are not covered by the person's insurance policies or by any coverage agreement the 93 State Risk Management Fund issues. 94 (7) If any provision of this section or the application of any provision of this section to any 95 person or circumstance is held invalid by a final decision of a court, the remainder of - 3 - H.B. 77 Enrolled Copy 96 this section shall be given effect without the invalidated provision or application. 97 Section 2. Section 67-3-1 is amended to read: 98 67-3-1 . Functions and duties. 99 (1)(a) The state auditor is the auditor of public accounts and is independent of any 100 executive or administrative officers of the state. 101 (b) The state auditor is not limited in the selection of personnel or in the determination 102 of the reasonable and necessary expenses of the state auditor's office. 103 (2) The state auditor shall examine and certify annually in respect to each fiscal year, 104 financial statements showing: 105 (a) the condition of the state's finances; 106 (b) the revenues received or accrued; 107 (c) expenditures paid or accrued; 108 (d) the amount of unexpended or unencumbered balances of the appropriations to the 109 agencies, departments, divisions, commissions, and institutions; and 110 (e) the cash balances of the funds in the custody of the state treasurer. 111 (3)(a) The state auditor shall: 112 (i) audit each permanent fund, each special fund, the General Fund, and the accounts 113 of any department of state government or any independent agency or public 114 corporation as the law requires, as the auditor determines is necessary, or upon 115 request of the governor or the Legislature; 116 (ii) perform the audits in accordance with generally accepted auditing standards and 117 other auditing procedures as promulgated by recognized authoritative bodies; and 118 (iii) as the auditor determines is necessary, conduct the audits to determine: 119 (A) honesty and integrity in fiscal affairs; 120 (B) accuracy and reliability of financial statements; 121 (C) effectiveness and adequacy of financial controls; and 122 (D) compliance with the law. 123 (b) If any state entity receives federal funding, the state auditor shall ensure that the 124 audit is performed in accordance with federal audit requirements. 125 (c)(i) The costs of the federal compliance portion of the audit may be paid from an 126 appropriation to the state auditor from the General Fund. 127 (ii) If an appropriation is not provided, or if the federal government does not 128 specifically provide for payment of audit costs, the costs of the federal compliance 129 portions of the audit shall be allocated on the basis of the percentage that each - 4 - Enrolled Copy H.B. 77 130 state entity's federal funding bears to the total federal funds received by the state. 131 (iii) The allocation shall be adjusted to reflect any reduced audit time required to 132 audit funds passed through the state to local governments and to reflect any 133 reduction in audit time obtained through the use of internal auditors working 134 under the direction of the state auditor. 135 (4)(a) Except as provided in Subsection (4)(b), the state auditor shall, in addition to 136 financial audits, and as the auditor determines is necessary, conduct performance and 137 special purpose audits, examinations, and reviews of any entity that receives public 138 funds, including a determination of any or all of the following: 139 (i) the honesty and integrity of all the entity's fiscal affairs; 140 (ii) whether the entity's administrators have faithfully complied with legislative intent; 141 (iii) whether the entity's operations have been conducted in an efficient, effective, and 142 cost-efficient manner; 143 (iv) whether the entity's programs have been effective in accomplishing the intended 144 objectives; and 145 (v) whether the entity's management, control, and information systems are adequate, 146 effective, and secure. 147 (b) The auditor may not conduct performance and special purpose audits, examinations, 148 and reviews of any entity that receives public funds if the entity: 149 (i) has an elected auditor; and 150 (ii) has, within the entity's last budget year, had the entity's financial statements or 151 performance formally reviewed by another outside auditor. 152 (5) The state auditor: 153 (a) shall administer any oath or affirmation necessary to the performance of the duties of 154 the auditor's office; and 155 (b) may: 156 (i) subpoena witnesses and documents, whether electronic or otherwise; and 157 (ii) examine into any matter that the auditor considers necessary. 158 (6) The state auditor may require all persons who have had the disposition or management 159 of any property of this state or its political subdivisions to submit statements regarding 160 the property at the time and in the form that the auditor requires. 161 (7) The state auditor shall: 162 (a) except where otherwise provided by law, institute suits in Salt Lake County in 163 relation to the assessment, collection, and payment of revenues against: - 5 - H.B. 77 Enrolled Copy 164 (i) persons who by any means have become entrusted with public money or property 165 and have failed to pay over or deliver the money or property; and 166 (ii) all debtors of the state; 167 (b) collect and pay into the state treasury all fees received by the state auditor; 168 (c) perform the duties of a member of all boards of which the state auditor is a member 169 by the constitution or laws of the state, and any other duties that are prescribed by the 170 constitution and by law; 171 (d) stop the payment of the salary of any state official or state employee who: 172 (i) refuses to settle accounts or provide required statements about the custody and 173 disposition of public funds or other state property; 174 (ii) refuses, neglects, or ignores the instruction of the state auditor or any controlling 175 board or department head with respect to the manner of keeping prescribed 176 accounts or funds; or 177 (iii) fails to correct any delinquencies, improper procedures, and errors brought to the 178 official's or employee's attention; 179 (e) establish accounting systems, methods, and forms for public accounts in all taxing or 180 fee-assessing units of the state in the interest of uniformity, efficiency, and economy; 181 (f) superintend the contractual auditing of all state accounts; 182 (g) subject to Subsection (8)(a), withhold state allocated funds or the disbursement of 183 property taxes from a state or local taxing or fee-assessing unit, if necessary, to 184 ensure that officials and employees in those taxing units comply with state laws and 185 procedures in the budgeting, expenditures, and financial reporting of public funds; 186 (h) subject to Subsection (9), withhold the disbursement of tax money from any county, 187 if necessary, to ensure that officials and employees in the county comply with 188 Section 59-2-303.1; and 189 (i) withhold state allocated funds or the disbursement of property taxes from a local 190 government entity or a limited purpose entity, as those terms are defined in Section 191 67-1a-15 if the state auditor finds the withholding necessary to ensure that the entity 192 registers and maintains the entity's registration with the lieutenant governor, in 193 accordance with Section 67-1a-15. 194 (8)(a) Except as otherwise provided by law, the state auditor may not withhold funds 195 under Subsection (7)(g) until a state or local taxing or fee-assessing unit has received 196 formal written notice of noncompliance from the auditor and has been given 60 days 197 to make the specified corrections. - 6 - Enrolled Copy H.B. 77 198 (b) If, after receiving notice under Subsection (8)(a), a state or independent local 199 fee-assessing unit that exclusively assesses fees has not made corrections to comply 200 with state laws and procedures in the budgeting, expenditures, and financial reporting 201 of public funds, the state auditor: 202 (i) shall provide a recommended timeline for corrective actions; 203 (ii) may prohibit the state or local fee-assessing unit from accessing money held by 204 the state; and 205 (iii) may prohibit a state or local fee-assessing unit from accessing money held in an 206 account of a financial institution by filing an action in a court with jurisdiction 207 under Title 78A, Judiciary and Judicial Administration, requesting an order of the 208 court to prohibit a financial institution from providing the fee-assessing unit 209 access to an account. 210 (c) The state auditor shall remove a limitation on accessing funds under Subsection (8)(b) 211 upon compliance with state laws and procedures in the budgeting, expenditures, and 212 financial reporting of public funds. 213 (d) If a local taxing or fee-assessing unit has not adopted a budget in compliance with 214 state law, the state auditor: 215 (i) shall provide notice to the taxing or fee-assessing unit of the unit's failure to 216 comply; 217 (ii) may prohibit the taxing or fee-assessing unit from accessing money held by the 218 state; and 219 (iii) may prohibit a taxing or fee-assessing unit from accessing money held in an 220 account of a financial institution by: 221 (A) contacting the taxing or fee-assessing unit's financial institution and 222 requesting that the institution prohibit access to the account; or 223 (B) filing an action in a court with jurisdiction under Title 78A, Judiciary and 224 Judicial Administration, requesting an order of the court to prohibit a financial 225 institution from providing the taxing or fee-assessing unit access to an account. 226 (e) If the local taxing or fee-assessing unit adopts a budget in compliance with state law, 227 the state auditor shall eliminate a limitation on accessing funds described in 228 Subsection (8)(d). 229 (9) The state auditor may not withhold funds under Subsection (7)(h) until a county has 230 received formal written notice of noncompliance from the auditor and has been given 60 231 days to make the specified corrections. - 7 - H.B. 77 Enrolled Copy 232 (10)(a) The state auditor may not withhold funds under Subsection (7)(i) until the state 233 auditor receives a notice of non-registration, as that term is defined in Section 234 67-1a-15. 235 (b) If the state auditor receives a notice of non-registration, the state auditor may 236 prohibit the local government entity or limited purpose entity, as those terms are 237 defined in Section 67-1a-15, from accessing: 238 (i) money held by the state; and 239 (ii) money held in an account of a financial institution by: 240 (A) contacting the entity's financial institution and requesting that the institution 241 prohibit access to the account; or 242 (B) filing an action in a court with jurisdiction under Title 78A, Judiciary and 243 Judicial Administration, requesting an order of the court to prohibit a financial 244 institution from providing the entity access to an account. 245 (c) The state auditor shall remove the prohibition on accessing funds described in 246 Subsection (10)(b) if the state auditor received a notice of registration, as that term is 247 defined in Section 67-1a-15, from the lieutenant governor. 248 (11) Notwithstanding Subsection (7)(g), (7)(h), (7)(i), (8)(b), (8)(d), or (10)(b), the state 249 auditor: 250 (a) shall authorize a disbursement by a local government entity or limited purpose entity, 251 as those terms are defined in Section 67-1a-15, or a state or local taxing or 252 fee-assessing unit if the disbursement is necessary to: 253 (i) avoid a major disruption in the operations of the local government entity, limited 254 purpose entity, or state or local taxing or fee-assessing unit; or 255 (ii) meet debt service obligations; and 256 (b) may authorize a disbursement by a local government entity, limited purpose entity, 257 or state or local taxing or fee-assessing unit as the state auditor determines is 258 appropriate. 259 (12)(a) The state auditor may seek relief under the Utah Rules of Civil Procedure to take 260 temporary custody of public funds if an action is necessary to protect public funds 261 from being improperly diverted from their intended public purpose. 262 (b) If the state auditor seeks relief under Subsection (12)(a): 263 (i) the state auditor is not required to exhaust the procedures in Subsection (7) or (8); 264 and 265 (ii) the state treasurer may hold the public funds in accordance with Section 67-4-1 if - 8 - Enrolled Copy H.B. 77 266 a court orders the public funds to be protected from improper diversion from their 267 public purpose. 268 (13) The state auditor shall: 269 (a) establish audit guidelines and procedures for audits of local mental health and 270 substance abuse authorities and their contract providers, conducted pursuant to Title 271 17, Chapter 43, Part 2, Local Substance Abuse Authorities, Title 17, Chapter 43, Part 272 3, Local Mental Health Authorities, Title 26B, Chapter 5, Health Care - Substance 273 Use and Mental Health, and Title 51, Chapter 2a, Accounting Reports from Political 274 Subdivisions, Interlocal Organizations, and Other Local Entities Act; and 275 (b) ensure that those guidelines and procedures provide assurances to the state that: 276 (i) state and federal funds appropriated to local mental health authorities are used for 277 mental health purposes; 278 (ii) a private provider under an annual or otherwise ongoing contract to provide 279 comprehensive mental health programs or services for a local mental health 280 authority is in compliance with state and local contract requirements and state and 281 federal law; 282 (iii) state and federal funds appropriated to local substance abuse authorities are used 283 for substance abuse programs and services; and 284 (iv) a private provider under an annual or otherwise ongoing contract to provide 285 comprehensive substance abuse programs or services for a local substance abuse 286 authority is in compliance with state and local contract requirements, and state and 287 federal law. 288 (14)(a) The state auditor may, in accordance with the auditor's responsibilities for 289 political subdivisions of the state as provided in Title 51, Chapter 2a, Accounting 290 Reports from Political Subdivisions, Interlocal Organizations, and Other Local 291 Entities Act, initiate audits or investigations of any political subdivision that are 292 necessary to determine honesty and integrity in fiscal affairs, accuracy and reliability 293 of financial statements, effectiveness, and adequacy of financial controls and 294 compliance with the law. 295 (b) If the state auditor receives notice under Subsection 11-41-104(7) from the 296 Governor's Office of Economic Opportunity on or after July 1, 2024, the state auditor 297 may initiate an audit or investigation of the public entity subject to the notice to 298 determine compliance with Section 11-41-103. 299 (15)(a) The state auditor may not audit work that the state auditor performed before - 9 - H.B. 77 Enrolled Copy 300 becoming state auditor. 301 (b) If the state auditor has previously been a responsible official in state government 302 whose work has not yet been audited, the Legislature shall: 303 (i) designate how that work shall be audited; and 304 (ii) provide additional funding for those audits, if necessary. 305 (16) The state auditor shall: 306 (a) with the assistance, advice, and recommendations of an advisory committee 307 appointed by the state auditor from among special district boards of trustees, officers, 308 and employees and special service district boards, officers, and employees: 309 (i) prepare a Uniform Accounting Manual for Special Districts that: 310 (A) prescribes a uniform system of accounting and uniform budgeting and 311 reporting procedures for special districts under Title 17B, Limited Purpose 312 Local Government Entities - Special Districts, and special service districts 313 under Title 17D, Chapter 1, Special Service District Act; 314 (B) conforms with generally accepted accounting principles; and 315 (C) prescribes reasonable exceptions and modifications for smaller districts to the 316 uniform system of accounting, budgeting, and reporting; 317 (ii) maintain the manual under this Subsection (16)(a) so that the manual continues to 318 reflect generally accepted accounting principles; 319 (iii) conduct a continuing review and modification of procedures in order to improve 320 them; 321 (iv) prepare and supply each district with suitable budget and reporting forms; and 322 (v)(A) prepare instructional materials, conduct training programs, and render other 323 services considered necessary to assist special districts and special service 324 districts in implementing the uniform accounting, budgeting, and reporting 325 procedures; and 326 (B) ensure that any training described in Subsection (16)(a)(v)(A) complies with 327 Title 63G, Chapter 22, State Training and Certification Requirements; and 328 (b) continually analyze and evaluate the accounting, budgeting, and reporting practices 329 and experiences of specific special districts and special service districts selected by 330 the state auditor and make the information available to all districts. 331 (17)(a) The following records in the custody or control of the state auditor are protected 332 records under Title 63G, Chapter 2, Government Records Access and Management 333 Act: - 10 - Enrolled Copy H.B. 77 334 (i) records that would disclose information relating to allegations of personal 335 misconduct, gross mismanagement, or illegal activity of a past or present 336 governmental employee if the information or allegation cannot be corroborated by 337 the state auditor through other documents or evidence, and the records relating to 338 the allegation are not relied upon by the state auditor in preparing a final audit 339 report; 340 (ii) records and audit workpapers to the extent the workpapers would disclose the 341 identity of an individual who during the course of an audit, communicated the 342 existence of any waste of public funds, property, or manpower, or a violation or 343 suspected violation of a law, rule, or regulation adopted under the laws of this 344 state, a political subdivision of the state, or any recognized entity of the United 345 States, if the information was disclosed on the condition that the identity of the 346 individual be protected; 347 (iii) before an audit is completed and the final audit report is released, records or 348 drafts circulated to an individual who is not an employee or head of a 349 governmental entity for the individual's response or information; 350 (iv) records that would disclose an outline or part of any audit survey plans or audit 351 program; and 352 (v) requests for audits, if disclosure would risk circumvention of an audit. 353 (b) The provisions of Subsections (17)(a)(i), (ii), and (iii) do not prohibit the disclosure 354 of records or information that relate to a violation of the law by a governmental entity 355 or employee to a government prosecutor or peace officer. 356 (c) The provisions of this Subsection (17) do not limit the authority otherwise given to 357 the state auditor to classify a document as public, private, controlled, or protected 358 under Title 63G, Chapter 2, Government Records Access and Management Act. 359 (d)(i) As used in this Subsection (17)(d), "record dispute" means a dispute between 360 the state auditor and the subject of an audit performed by the state auditor as to 361 whether the state auditor may release a record, as defined in Section 63G-2-103, 362 to the public that the state auditor gained access to in the course of the state 363 auditor's audit but which the subject of the audit claims is not subject to disclosure 364 under Title 63G, Chapter 2, Government Records Access and Management Act. 365 (ii) The state auditor may submit a record dispute to the State Records Committee, 366 created in Section 63G-2-501, for a determination of whether the state auditor 367 may, in conjunction with the state auditor's release of an audit report, release to - 11 - H.B. 77 Enrolled Copy 368 the public the record that is the subject of the record dispute. 369 (iii) The state auditor or the subject of the audit may seek judicial review of a State 370 Records Committee determination under Subsection (17)(d)(ii), as provided in 371 Section 63G-2-404. 372 (18) If the state auditor conducts an audit of an entity that the state auditor has previously 373 audited and finds that the entity has not implemented a recommendation made by the 374 state auditor in a previous audit, the state auditor shall notify the Legislative 375 Management Committee through the Legislative Management Committee's audit 376 subcommittee that the entity has not implemented that recommendation. 377 (19) The state auditor shall, with the advice and consent of the Senate, appoint the state 378 privacy officer described in Section 67-3-13. 379 (20) Except as provided in Subsection (21), the state auditor shall report, or ensure that 380 another government entity reports, on the financial, operational, and performance 381 metrics for the state system of higher education and the state system of public education, 382 including metrics in relation to students, programs, and schools within those systems. 383 (21)(a) Notwithstanding Subsection (20), the state auditor shall conduct regular audits of: 384 (i) the scholarship granting organization for the Carson Smith Opportunity 385 Scholarship Program, created in Section 53E-7-402; 386 (ii) the State Board of Education for the Carson Smith Scholarship Program, created 387 in Section 53F-4-302; and 388 (iii) the scholarship program manager for the Utah Fits All Scholarship Program, 389 created in Section 53F-6-402, including an analysis of the cost effectiveness of the 390 program, taking into consideration the amount of the scholarship and the amount 391 of state and local funds dedicated on a per-student basis within the traditional 392 public education system. 393 (b) Nothing in this subsection limits or impairs the authority of the State Board of 394 Education to administer the programs described in Subsection (21)(a). 395 (22) The state auditor shall, based on the information posted by the Office of Legislative 396 Research and General Counsel under Subsection 36-12-12.1(2), for each policy, track 397 and post the following information on the state auditor's website: 398 (a) the information posted under Subsections 36-12-12.1(2)(a) through (e); 399 (b) an indication regarding whether the policy is timely adopted, adopted late, or not 400 adopted; 401 (c) an indication regarding whether the policy complies with the requirements - 12 - Enrolled Copy H.B. 77 402 established by law for the policy; and 403 (d) a link to the policy. 404 (23)(a) A legislator may request that the state auditor conduct an inquiry to determine 405 whether a government entity, government official, or government employee has 406 complied with a legal obligation directly imposed, by statute, on the government 407 entity, government official, or government employee. 408 (b) The state auditor may, upon receiving a request under Subsection (23)(a), conduct 409 the inquiry requested. 410 (c) If the state auditor conducts the inquiry described in Subsection (23)(b), the state 411 auditor shall post the results of the inquiry on the state auditor's website. 412 (d) The state auditor may limit the inquiry described in this Subsection (23) to a simple 413 determination, without conducting an audit, regarding whether the obligation was 414 fulfilled. 415 (24) The state auditor shall: 416 (a) ensure compliance with Title 63G, Chapter 31, Distinctions on the Basis of Sex, in 417 accordance with Section 63G-31-401; and 418 (b) report to the Legislative Management Committee, upon request, regarding the state 419 auditor's actions under this Subsection (24). 420 (25) The state auditor shall report compliance with Sections 67-27-107, 67-27-108, and 421 67-27-109 by: 422 (a) establishing a process to receive and audit each alleged violation; and 423 (b) reporting to the Legislative Management Committee, upon request, regarding the 424 state auditor's findings and recommendations under this Subsection (25). 425 (26) The state auditor shall ensure compliance with Section 63G-1-704 regarding the 426 display of flags in or on government property. 427 Section 3. Effective Date. 428 This bill takes effect on May 7, 2025. - 13 -