Prohibition Against Student Character Tracking and Grading Systems

53
53E-2-301
53E-4-204.1
53E-9-203
53F-4-207
53G-10-204
53G-10-402
67-3-1
5
0
Prohibition Against Student Character Tracking and Grading Systems
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Trevor Lee
Senate Sponsor:
LONG TITLE
General Description:
This bill defines character education and creates restraints on certain entities regarding the
use of character education.
Highlighted Provisions:
This bill:
defines terms;
repeals certain requirements related to:
civics education; and
character education;
prohibits administrative and instructional personnel from:
implementing character education;
measuring, quantifying, tracking, or grading a student's character education; and
collecting and distributing character education data about a student;
outlines constitutional protections for a parent and the parent's children;
requires the state auditor to:
receive certain reports;
conduct certain investigations; and
enforce the provisions of the section;
creates a private right of action;
prohibits a public entity from creating certain rules related to character education; and
makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
53E-2-301
, as last amended by Laws of Utah 2019, Chapter 186
53E-4-204.1
, as last amended by Laws of Utah 2025, Chapter 142
53E-9-203
, as last amended by Laws of Utah 2024, Chapter 23
53F-4-207
, as last amended by Laws of Utah 2024, Chapter 23
53G-10-402
, as last amended by Laws of Utah 2025, Chapter 380
67-3-1
, as last amended by Laws of Utah 2025, First Special Session, Chapter 17
REPEALS AND REENACTS:
53G-10-204
, as last amended by Laws of Utah 2022, Chapter 229
Be it enacted by the Legislature of the state of Utah:
Section 1. Section
53E-2-301
is amended to read:
53E-2-301
. Public education's vision and mission.
(1)
The Legislature envisions an educated citizenry that encompasses the following
foundational principles:
(a)
citizen participation in civic and political affairs;
(b)
economic prosperity for the state by graduating students who are college and career
ready;
(c)
strong moral and social values; and
(d)
loyalty and commitment to constitutional government.
(2)
The Legislature recognizes that public education's mission is to assure Utah the best
educated citizenry in the world and each individual the training to succeed in a global
society by providing students with:
(a)
learning and occupational skills;
(b)
character
academic
development;
(c)
literacy and numeracy;
(d)
high quality instruction;
(e)
curriculum based on high standards and relevance; and
(f)
effective assessment to inform high quality instruction and accountability.
(3)
The Legislature:
(a)
recognizes that parents are a child's first teachers and are responsible for the
education of their children;
(b)
encourages family engagement and adequate preparation so that students enter the
public education system ready to learn; and
(c)
intends that the mission detailed in Subsection
(2)
be carried out through a
responsive educational system that guarantees local school communities autonomy,
flexibility, and client choice, while holding them accountable for results.
(4)
This section will be applied consistent with Section
53G-10-204
.
Section 2. Section
53E-4-204.1
is amended to read:
53E-4-204.1
. Ethnic studies core standards and curriculum requirements.
(1)
As used in this section:
(a)
"Core standards for Utah public schools" or "core standards" means the standards the
state board establishes as described in Section
53E-4-202
.
(b)
"Ethnic studies" means the interdisciplinary social and historical study of how
different populations have experienced and participated in building the United States
of America, including the study of the culture, history, and contributions of Utahns of
diverse ethnicities.
(c)
"Ethnic Studies Commission" means the Ethnic Studies Commission created in
Section
63C-28-201
.
(d)
"Utahns of diverse ethnicities" means individuals who are residents of Utah and:
(i)
Native American;
(ii)
Alaska Native;
(iii)
Native Hawaiian;
(iv)
Pacific Islander;
(v)
Hispanic or Latino;
(vi)
Black or African American;
(vii)
Asian or Asian American; or
(viii)
from diverse backgrounds and experiences.
(2)
(a)
The state board shall incorporate ethnic studies into the core standards for Utah
public schools.
(b)
Before the state board takes formal action to incorporate ethnic studies into the core
standards, the state board shall:
(i)
consult with the Ethnic Studies Commission; and
(ii)
submit the proposed core standards incorporating ethnic studies to the Ethnic
Studies Commission for review and recommendations.
(3)
In incorporating ethnic studies into the core standards, the state board shall
consider, at
a minimum:
comply with the provisions of Section
53G-10-204
.
(4)
The state board may consider:
(a)
existing core standards that increase cultural awareness of, and focus on the
character traits described in Section
53G-10-204
for, all Utah communities;
(b)
(a)
opportunities to recognize and incorporate into the ethnic studies core standards
the histories, contributions, and perspectives of Utahns of diverse ethnicities; and
(c)
(b)
recommendations of the Ethnic Studies Commission.
(4)
(5)
Subject to legislative appropriations, the state board shall provide funding for
professional learning in ethnic studies for teachers.
(5)
(6)
(a)
By December 31, 2027, an LEA shall select curriculum and instructional
materials for teaching ethnic studies to students in kindergarten through grade 12 that:
(i)
align with the core standards incorporating ethnic studies described in this section;
and
(ii)
are integrated with regular school work.
(b)
An LEA shall implement an ethnic studies curriculum that, at a minimum:
(i)
focuses on shared identity and honoring unique cultural differences, including:
(A)
that each individual student has unique characteristics;
and
(B)
the common elements that unite Utahns; and
(C)
respect for distinct socio-cultural identities; and
(ii)
includes themes including cultural histories within the context of United States
history and global history.
(c)
An LEA shall:
(i)
modify or revise as needed the ethnic studies instructional materials and
curriculum the LEA selects as described in
Subsection (5)(a)
Subsection
(6)(a)
,
to ensure alignment with core standards incorporating ethnic studies; and
(ii)
submit a report to the state board that provides evidence that the LEA is
complying with the requirements of
Subsections (5)(a) and (b)
Subsections
(6)(a)

and
(b)
.
(d)
In fulfilling the requirements of this section, an LEA may offer a course on ethnic
studies.
(6)
(7)
The state board shall, in accordance with Title 63G, Chapter 3, Utah Administrative
Rulemaking Act, make rules:
(a)
to develop guidelines and methods for LEAs to more fully incorporate ethnic studies
into other core standards for Utah public schools courses; and
(b)
for the report described in
Subsection (5)(c)
Subsection
(6)(c)
.
(7)
(8)
The guidelines and methods described in
Subsection (6)(a)
Subsection
(7)(a)
may
not change:
(a)
the number of instructional hours required for elementary and secondary students; or
(b)
the number of instructional hours dedicated to the existing curriculum.
Section 3. Section
53E-9-203
is amended to read:
53E-9-203
. Activities prohibited without prior written consent -- Validity of
consent -- Qualifications -- Training on implementation.
(1)
(a)
Except as provided in Subsection
(8)
, Section
53G-9-604
, and Section
53G-9-702
,
an LEA shall include in policies the LEA adopts under Section
53E-9-202

a
requirement for obtaining prior written consent from the student's parent when
administering to a student:
(i)
any psychological or psychiatric examination, test, or treatment; and
(ii)
any survey, analysis, or evaluation in which the purpose or effect is to cause the
student to reveal information, whether the information is personally identifiable or
not, concerning the student's or any family member's:
(A)
political affiliations or, except as provided under Section
53G-10-202
or rules
of the state board, political philosophies;
(B)
mental or psychological problems;
(C)
sexual behavior, orientation, gender identity, or attitudes;
(D)
illegal, anti-social, self-incriminating, or demeaning behavior;
(E)
critical appraisals of individuals with whom the student or family member has
close family relationships;
(F)
religious affiliations or beliefs;
(G)
legally recognized privileged and analogous relationships, such as those with
lawyers, medical personnel, or ministers; and
(H)
income, except as required by law.
(b)
An LEA shall annually obtain prior written consent for the following at the time a
student registers with the LEA:
(i)
surveys related to an early warning system described in Section
53F-4-207
;
and
(ii)
surveys that include social emotional learning questions; and
(iii)
(ii)
the school climate survey described in Section
53G-8-802
.
(c)
Notwithstanding Subsections
(1)(a)
and
(b)
, an LEA shall comply with the
prohibitions on character education described in Section
53G-10-204
.
(2)
Prior written consent under Subsection
(1)
is required in all grades, kindergarten
through grade 12.
(3)
Except as provided in Subsection
(8)
, Section
53G-9-604
, and Section
53G-9-702
, the
requirements under Subsection
(1)
shall also apply within the curriculum and other
school activities unless prior written consent of the student's parent has been obtained.
(4)
An LEA may not:
(a)
use the prior written consent described in Subsection
(1)
that a different LEA
obtained for a student who transfers to the LEA after the beginning of the school
year; or
(b)
provide:
(i)
a reward to a student for a student's participation in any psychological or
psychiatric examination, test, treatment, survey, analysis, or evaluation; or
(ii)
a consequence to a student for a student's lack of participation in any
psychological or psychiatric examination, test, treatment, survey, analysis, or
evaluation.
(5)
(a)
Written parental consent is valid only if a parent has been first given written
notice, including notice that a copy of the educational or student survey questions to
be asked of the student in obtaining the desired information is made available at the
school, and a reasonable opportunity to obtain written information concerning:
(i)
records or information, including information about relationships, that may be
examined or requested;
(ii)
the means by which the records or information shall be examined or reviewed;
(iii)
the means by which the information is to be obtained;
(iv)
the purposes for which the records or information are needed;
(v)
the entities or persons, regardless of affiliation, who will have access to the
personally identifiable information; and
(vi)
a method by which a parent of a student can grant permission to access or
examine the personally identifiable information.
(b)
For a survey described in Subsection
(1)
, the LEA shall ensure that the written notice
described in Subsection
(5)(a)
includes:
(i)
the survey the LEA will administer to the parent's student;
(ii)
the intended purposes and uses of the data collected;
(iii)
the types of persons or governmental entities that:
(A)
share the collected data, including a list of recipients who will receive the
student-level data; or
(B)
receive the data collected from a governmental entity on a regular or
contractual basis; and
(iv)
the record series as defined in Section
63G-2-103
in which the data is or will be
included, if applicable.
(6)
(a)
Except in response to a situation which a school employee reasonably believes to
be an emergency, as authorized under Title 80, Chapter 2, Part 6, Child Abuse and
Neglect Reports, by order of a court, or as described in Subsection
(1)(b)
, disclosure
to a parent must be given at least two weeks before information protected under this
section is sought.
(b)
Following disclosure, a parent may waive the two week minimum notification period.
(c)
Unless otherwise agreed to by a student's parent and the person requesting written
consent, the authorization is valid only for the activity for which it was granted.
(d)
A written withdrawal of authorization submitted to the school principal by the
authorizing parent terminates the authorization.
(e)
A general consent used to approve admission to school or involvement in special
education, remedial education, or a school activity does not constitute written consent
under this section.
(7)
(a)
This section does not limit the ability of a student under Section
53G-10-203
to
spontaneously express sentiments or opinions otherwise protected against disclosure
under this section.
(b)
(i)
If a school employee or agent believes that a situation exists which presents a
serious threat to the well-being of a student, that employee or agent shall notify
the student's parent without delay.
(ii)
If, however, the matter has been reported to the Division of Child and Family
Services within the Department of Human Services, it is the responsibility of the
division to notify the student's parent of any possible investigation, prior to the
student's return home from school.
(iii)
The division may be exempted from the notification requirements described in
this Subsection
(7)(b)(ii)
only if it determines that the student would be
endangered by notification of the student's parent, or if that notification is
otherwise prohibited by state or federal law.
(8)
(a)
If a school employee, agent, or school resource officer believes a student is at-risk
of attempting suicide, physical self-harm, or harming others, the school employee,
agent, or school resource officer may intervene and ask a student questions regarding
the student's suicidal thoughts, physically self-harming behavior, or thoughts of
harming others for the purposes of:
(i)
referring the student to appropriate prevention services; and
(ii)
informing the student's parent.
(b)
An LEA shall develop and adopt a policy regarding intervention measures consistent
with Subsection
(8)(a)
while requiring the minimum degree of intervention to
accomplish the goals of this section.
(9)
An LEA governing board shall provide inservice for teachers and administrators on the
implementation of this section.
(10)
The state board shall provide procedures for disciplinary action for violations of this
section.
(11)
Data collected from a survey described in Subsection
(1)
:
(a)
is a private record as provided in Section
63G-2-302
;
(b)
may not be shared except in accordance with the Family Educational Rights and
Privacy Act, 20 U.S.C. Sec. 1232g;
(c)
may only be used by an individual, organization, or governmental entity, including
the state board, for the purposes identified in the notice described in Subsection
(5)
;
and
(d)
may not be included in a student's Student Achievement Backpack, as that term is
defined in Section
53E-3-511
.
Section 4. Section
53F-4-207
is amended to read:
53F-4-207
. Student intervention early warning program.
(1)
As used in this section:
(a)
"Digital program" means a program that provides information for student early
intervention as described in this section.
(b)
"Online data reporting tool" means a system described in Section
53E-4-311
.
(2)
(a)
The state board shall, subject to legislative appropriations:
(i)
subject to Subsection
(2)(c)
, enhance the online data reporting tool and provide
additional formative actionable data on student outcomes; and
(ii)
select through a competitive contract process a provider to provide to an LEA a
digital program as described in this section.
(b)
Information collected or used by the state board for purposes of enhancing the online
data reporting tool in accordance with this section may not identify a student
individually.
(c)
The state board shall make rules in accordance with Title 63G, Chapter 3, Utah
Administrative Rulemaking Act, to define the primary exceptionalities described in
Subsection
(3)(e)(ii)
.
(3)
The enhancement to the online data reporting tool and the digital program shall:
(a)
be designed with a user-appropriate interface for use by teachers, school
administrators, and parents;
(b)
provide reports on a student's results at the student level on:
(i)
a national assessment;
(ii)
a local assessment; and
(iii)
a standards assessment described in Section
53E-4-303
;
(c)
have the ability to provide data from aggregate student reports based on a student's:
(i)
teacher;
(ii)
school;
(iii)
school district, if applicable; or
(iv)
ethnicity;
(d)
provide a viewer with the ability to view the data described in Subsection
(2)(c)
on a
single computer screen;
(e)
have the ability to compare the performance of students, for each teacher, based on a
student's:
(i)
gender;
(ii)
special needs, including primary exceptionality as defined by state board rule;
(iii)
English proficiency;
(iv)
economic status;
(v)
migrant status;
(vi)
ethnicity;
(vii)
response to tiered intervention;
(viii)
response to tiered intervention enrollment date;
(ix)
absence rate;
(x)
feeder school;
(xi)
type of school, including primary or secondary, public or private, Title I, or other
general school-type category;
(xii)
course failures; and
(xiii)
other criteria, as determined by the state board; and
(f)
have the ability to load data from a local, national, or other assessment in the data's
original format within a reasonable time.
(4)
Subject to legislative appropriations, the online data reporting tool and digital program
shall
, in compliance with Section
53G-10-204
:
(a)
integrate criteria for early warning indicators, including the following criteria:
(i)
discipline, including school safety violations;
(ii)
attendance;
(iii)
behavior;
(iv)
course failures; and
(v)
other criteria as determined by a local school board or charter school governing
board;
(b)
provide a teacher or administrator the ability to view the early warning indicators
described in Subsection
(4)(a)
with a student's assessment results described in
Subsection
(3)(b)
;
(c)
provide data on response to intervention using existing assessments or measures that
are manually added, including assessment and nonacademic measures;
(d)
provide a user the ability to share interventions within a reporting environment and
add comments to inform other teachers, administrators, and parents;
(e)
save and share reports among different teachers and school administrators, subject to
the student population information a teacher or administrator has the rights to access;
(f)
automatically flag a student profile when early warning thresholds, that the state
board defines, are met so that a teacher can easily identify a student who may be in
need of intervention;
(g)
incorporate a variety of algorithms to support student learning outcomes and provide
student growth reporting by teacher;
(h)
integrate response to intervention tiers and activities as filters for the reporting of
individual student data and aggregated data, including by ethnicity, school, or teacher;
(i)
have the ability to generate parent communication to alert the parent of plans or
interventions; and
(j)
configure alerts based upon student academic results, including a student's
performance on the previous year's standards assessment described in Section
53E-4-303
or results to appropriate behavior interventions.
(5)
(a)
The state board shall ensure that each LEA receives access to a digital program
through a provider described in Subsection
(2)(a)(ii)
.
(b)
An LEA shall:
(i)
pay for 50% of the cost of providing access to the digital program to the LEA; and
(ii)
no later than one school year after accessing a digital program, report to the state
board in a format required by the state board on:
(A)
the effectiveness of the digital program;
(B)
positive and negative attributes of the digital program;
(C)
recommendations for improving the online data reporting tool; and
(D)
any other information regarding a digital program requested by the state board.
(c)
The state board shall consider recommendations from an LEA for changes to the
online data reporting tool.
(6)
A person shall provide or use information described in this section

in accordance with

:
(a)
Title 53E, Chapter 9, Student Privacy and Data Protection;
(b)
Family Education Rights and Privacy Act, 20 U.S.C. Sec. 1232g;
and
(c)
the parental consent requirements in Section
53E-9-203
.
; and
(d)
the prohibitions on character education described in Section
53G-10-204
.
(7)
(a)
A parent or guardian may opt the parent's or guardian's student into participating
in a survey prepared by an LEA's online data reporting tool described in this section.
(b)
An LEA shall provide notice to a parent of:
(i)
the administration of a survey described in Subsection
(7)(a)
;
(ii)
if applicable, that the survey may request information from students that is non-
academic in nature;
(iii)
where the parent may access the survey described in Subsection
(7)(a)
to be
administered; and
(iv)
the opportunity to opt a student out of participating in a survey as described in
Subsection
(7)(a)
.
(c)
An LEA shall annually provide notice to parents and guardians on how the LEA
uses student data through the online data reporting tool to provide instruction and
intervention to students.
(8)
An LEA may use a different platform from the platform described in Subsection
(2)(a)(ii)
if the different platform accomplishes the requirements of this section.
Section 5. Section
53G-10-204
is repealed and reenacted to read:
53G-10-204
. Character education restrictions -- Constitutional protections --
Private right of action.
(1)
As used in this section:
(a)
"Administrative personnel" means the same as that term defined is in Section
53G-10-206
.
(b)
"Character education" means current or historical social emotional learning
frameworks, models, practices, programs, systems, or tools developed by any public
or private source, including those from the Collaborative for Academic Social and
Emotional Learning [CASEL], the Harvard University EASEL Lab, and civil society
organizations and:
(i)
includes an array of interpersonal and intrapersonal competencies or skills
organized into cognitive, emotional, metacognitive, psychosocial, social, or
spiritual domains to shape attitudes, beliefs, language, or mindsets or to develop
character, dispositions, identity, or values;
(ii)
is referred to by an array of terms, including 21st century skills, competencies,
civic or family engagement, durable skills, lifelong learning skills, interventions,
non-academic skills, services, social skills, soft skills, subjective skills,
personalized learning, or wellbeing;
(iii)
establishes practices or rituals related to existential meaning or purpose; or
(iv)
uses speech-ranking indexes or tools to establish or measure the social or
emotional value or effect of communication.
(c)
"Instructional personnel" means the same as that term is defined in Section
53G-10-206
.
(d)
"Public entity" means the same as that term is defined in Section
76-1-101.5
.
(e)
"Student" means a student in pre-kindergarten through grade 12 who is:
(i)
enrolled in a public school; or
(ii)
a participant in a public school program.
(2)
The provisions of this Subsection
(2)
are non-severable from this section:
(a)
the public education system shall be free from sectarian control, in accordance with
Utah Constitution, Article X, Section 1;
(b)
no religious or partisan test or qualification shall be required as a condition of
admission or attendance in the state's education system, in accordance with Utah
Constitution, Article X, Section 8;
(c)
sectarian control and partisan tests can be either religious or secular in nature;
(d)
the Free Exercise Clause protects against state education institutions establishing
imposing sectarian or partisan tests, qualifications, or systems of thought and belief
on students, regardless of the extent to which these align or conflict with those taught
at home; and
(e)
the privilege and purview to determine or provide for the character education of a
child solely resides with a parent, and cannot be assumed by or ceded to the state.
(3)
To serve the profound liberty interests of children and parents, and to protect against
state arrogation of individual rights guaranteed by the Utah Constitution and the 1st, 4th,
9th, and 14th amendments to the United States Constitution, administrative personnel
and instructional personnel may not:
(a)
categorize, grade, implement, measure, monitor, or track the character education of a
student or students;
(b)
coordinate or scale character education;
(c)
collect data or produce information, including biometric and psychometric, on the
character education of a student or students, including for distribution or use in any
repository, dashboard, database, digital interface, or networked or interoperable
system; or
(d)
distribute, produce, or use student profiles, portfolios, transcripts, credentials, social
credit, or other records which include character education components.
(4)
Nothing in this section prohibits:
(a)
administrative or instructional personnel from using basic methods of maintaining
classroom order not described in Subsection
(1)(b)
;
(b)
administrative or instructional personnel from communicating an objective
observation of student behavior or activity to a student, a parent, the appropriate
personnel, or the proper authorities;
(c)
administrative or instructional personnel from:
(i)
acting to protect an individual's immediate physical safety; or
(ii)
notifying a parent, the appropriate personnel, or the proper authorities of personal
knowledge of student behavior that is criminal, delinquent, related to self-harm or
discipline, or of serious concern;
(d)
an LEA from maintaining and sharing records and communications compliant with
Subsection
(3)
specific to the student behavior described in Subsections
(4)(b)
and
(c)

with:
(i)
the appropriate personnel at the school or LEA at which a student is enrolled;
(ii)
the parent of a student; or
(iii)
the proper authorities; or
(e)
specific records or provisions of a student's IEP or 504 Accommodation plan as
designated by a parent and allowed under IDEA or Section 504 of the Rehabilitation
Act of 1973 as amended in the area of public elementary and secondary education.
(5)
The state auditor shall:
(a)
establish a process to receive reports from individuals alleging a violation of
Subsection
(3)
, which includes:
(i)
publishing on a publicly-accessible dashboard on the state auditor's website the
number of complaints received monthly and yearly; and
(ii)
providing a method of tracking the status of an allegation from receipt to
resolution to the individual reporting the allegation;
(b)
investigate alleged violations of Subsection
(3)
;
(c)
provide written notice of the alleged violation to the public entity responsible for
employing or engaging the services of the administrative or instructional personnel;
(d)
have unrestricted access to any public entity records, systems, or properties it may
deem additionally necessary to verify an alleged violation or confirm a remedy of a
violation of Subsection
(3)
;
(e)
determine violations of Subsection
(3)
on a prima facie basis; and
(f)
require compliance from public entities for initial or repeat violations of Subsection
(3)
.
(6)
Upon determining a violation of Subsection
(3)
, the state auditor shall:
(a)
provide a public entity a written notice of the determined violation, which:
(i)
informs the public entity that the violation requires the state auditor to withhold
funds in accordance with Section
67-3-1
until the state auditor can confirm the
public entity's compliance with this section; and
(ii)
informs the public entity that the public entity has 14 calendar days to provide a
written assurance of compliance which:
(A)
confirms that the public entity has remedied the violation;
(B)
lists the actions the public entity has taken to remedy the violation; and
(C)
commits to the public entity preventing a recurrence of the violation;
(b)
publish the determined violation on a publicly-accessible dashboard of the state
auditor's website, including the following information:
(i)
the name of the public entity in violation of Subsection
(3)
;
(ii)
the date on which the state auditor received the report alleging a violation of
Subsection
(3)
;
(iii)
the nature of the violation;
(iv)
the nature of the remedy;
(v)
upon receipt from the public entity, a link to a copy of the written assurance of
compliance required under Subsection
(6)(a)(ii)
; and
(vi)
the compliance status of the public entity, including that described in Subsection
(6)(b)(vi); and
(c)
for a public entity with three or more determined violations of this section in a rolling
five-year period, whether distinct or repeat violations:
(i)
designate, on the state auditor's website, the public entity as a non-compliant actor;
and
(ii)
recommend the public entity to the United States Department of Justice for a
possible violation of 18 U.S.C. Sec. 241.
(7)
(a)
A parent of a student affected by a violation of Subsection
(3)
may bring a private
right of action against a public entity for a violation of Subsection
(3)
.
(b)
A parent who brings an action described in Subsection
(7)(a)
is entitled to the
rebuttable presumption of Subsections
(2)(d)
and
(2)(e)
.
(c)
If a parent prevails in an action under Subsection
(7)(a)
:
(i)
the court shall:
(A)
award reasonable costs to the parent; and
(B)
require the defendant to pay the parent's attorney fees; and
(ii)
the parent may recover:
(A)
actual damages; and
(B)
other damages the court deems reasonable.
(d)
Notwithstanding Subsection
(7)(a)
, a parent may not bring a civil action against an
employee acting in the employee's individual capacity.
(8)
Notwithstanding any rulemaking authority of a public entity, a public entity may not
make rules regarding this section.
(9)
(a)
A public entity may train administrative and instructional personnel consistent
with the provisions of this section.
(b)
A public entity may not use the training described in Subsection
(9)(a)
as an
affirmative defense in action taken under Subsection
(7)(a)
.
Section 6. Section
53G-10-402
is amended to read:
53G-10-402
. Instruction in health -- Parental consent requirements -- Conduct
and speech of school employees and volunteers -- Political and religious doctrine
prohibited.
(1)
As used in this section:
(a)
"LEA governing board" means a local school board or charter school governing
board.
(b)
"Refusal skills" means instruction:
(i)
in a student's ability to clearly and expressly refuse sexual advances by a minor or
adult;
(ii)
in a student's obligation to stop the student's sexual advances if refused by another
individual;
(iii)
informing a student of the student's right to report and seek counseling for
unwanted sexual advances; and
(iv)
informing a student that a student may not consent to criminally prohibited
activities or activities for which the student is legally prohibited from giving
consent, including the electronic transmission of sexually explicit images by an
individual, regardless of whether the image is of the individual who transmits the
image or of another individual.
(c)
"Situational awareness" means instruction in a student's ability to:
(i)
observe the student's environment, including:
(A)
increasing awareness; and
(B)
noticing details and changes in the environment; and
(ii)
respond in unsafe situations, including how to seek help.
(d)
"Success sequence" means a three-prong framework for youth and young adults that
encourages:
(i)
completing at least a high school education and pursuing further educational
opportunities;
(ii)
obtaining full-time employment; and
(iii)
having children within a healthy and stable family and marriage.
(2)
(a)
In accordance with Section
53E-3-501
and in compliance with Section
53G-10-204
, the state board shall establish health curriculum requirements:
(i)
for the purpose of:
(A)
equipping students with practical safety skills regarding sexual abuse,
trafficking, and harassment;
(B)
promoting respect for humankind and individual responsibility;
(C)
fostering
character development and
decision-

making through the success
sequence; and
(D)
encouraging healthy personal and family relationships; and
(ii)
that include instruction in:
(A)
the success sequence;
(B)
community and personal health, including personal hygiene and the
prevention of communicable disease;
(C)
physiology;
(D)
human development;
(E)
marriage and safe dating practices;
(F)
refusal skills;
(G)
resilience;
(H)
situational awareness;
(I)
the harmful effects of pornography; and
(J)
the consequences of behaviors that pose a risk to individual health or of failure
under the success sequence.
(b)
In accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the
state board shall make rules that:
(i)
ensure that instruction stresses the importance of abstinence from all sexual
activity before marriage and fidelity after marriage as methods for:
(A)
maintaining mental, physical, and social health, including reducing stress;
(B)
eliminating risks associated with sexual activity, including preventing
pregnancy and certain communicable diseases; and
(C)
achieving the success sequence;
(ii)
ensure that instruction stresses personal skills that encourage abstinence, the
return to abstinence, and fidelity;
(iii)
prohibit instruction or discussion, regardless of parental consent or intent to
receive the prohibited instruction, in or regarding:
(A)
the intricacies of sexual stimulation or erotic behavior;
(B)
the advocacy of premarital or extramarital sexual activity;
(C)
the advocacy or encouragement of the use of contraceptive methods or
devices; and
(D)
any means or methods that facilitate or encourage the violation of any state or
federal criminal law by a minor or an adult, including as a response to a
spontaneous question from a student; and
(iv)
subject to Subsection
(2)(c)
, allow instruction to include information about
contraceptive methods or devices, not including abortion or any abortive methods,
that stresses effectiveness, failure rates for youth, limitations, risks, and
information on state law applicable to minors obtaining contraceptive methods or
devices.
(c)
(i)
As used in this Subsection
(2)
, "contraceptive methods or devices" does not
include abortion or any abortive methods.
(ii)
Notwithstanding the allowance for instruction about contraceptive methods or
devices in Subsection
(2)(b)
:
(A)
the state board may not require an LEA to teach or adopt instructional
materials that include information on contraceptive methods or devices; and
(B)
the instruction may not demonstrate or otherwise depict the use of a
contraceptive method or device.
(d)
The state board shall:
(i)
recommend instructional materials for use in the curricula required under
Subsection
(2)(a)
; and
(ii)
in accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
,
make rules for an LEA governing board that adopts alternative instructional
materials under Subsection
(2)(e)
to:
(A)
require the LEA governing board to report on the materials the governing
board selects and the governing board's compliance with Subsection
(2)(e)
; and
(B)
provide for an appeal and review process of the LEA governing board's
adoption of instructional materials.
(e)
(i)
An LEA governing board may choose to adopt:
(A)
the instructional materials recommended under Subsection
(2)(d)
; or
(B)
alternative instructional materials in accordance with Subsection
(2)(e)(ii)
.
(ii)
An LEA governing board that adopts instructional materials under Subsection
(2)(e)(i)
shall:
(A)
ensure that the materials comply with state law and state board rules;
(B)
base the adoption of the materials on the recommendations of the LEA
governing board's Curriculum Materials Review Committee;
(C)
adopt the instructional materials in an open and regular meeting of the LEA
governing board for which parents of students who attend the respective
schools receive prior notice; and
(D)
give parents an opportunity to express the parents' views and opinions on the
materials at the meeting described in Subsection
(2)(e)(ii)(C)
.
(f)
At the request of the state board, the Department of Health and Human Services shall
provide recommendations to the state board as the state board develops the
curriculum, rules, or programs described in this Subsection
(2)
.
(3)
A student shall receive the instruction described in Subsection
(2)
on at least two
occasions between the beginning of grade 7 and the end of grade 12.
(4)
(a)
The state board shall, in accordance with
Title 63G, Chapter 3, Utah
Administrative Rulemaking Act
, make rules that:
(i)
provide for the compliance with the parental consent requirements of Sections
76-7-322
; and
(ii)
require advance notice to a student's parent that provides an opportunity to review
the information for which parental consent is required under Sections
76-7-322

and
76-7-323
.
(b)
The state board shall provide procedures for disciplinary action for violation of
Section
76-7-322
or
76-7-323
.
(5)
(a)
In accordance with
Section
53G-10-204
and
Subsection
(2)
(b)(iii)
,
and
because school employees and volunteers serve as examples to students, school
employees or volunteers acting in an official capacity may not support or encourage
criminal conduct by students, teachers, or volunteers.
(b)
To ensure the effective performance of school personnel, the limitations described in
Subsection
(5)(a)
also apply to a school employee or volunteer acting outside of the
school employee's or volunteer's official capacity if:
(i)
the employee or volunteer knew or should have known that the employee's or
volunteer's action could result in a material and substantial interference or
disruption in the normal activities of the school; and
(ii)
the employee's or volunteer's action results in a material and substantial
interference or disruption in the normal activities of the school.
(c)
The state board or an LEA governing board may not allow training of school
employees or volunteers that supports or encourages criminal conduct.
(d)
The state board shall, in accordance with
Title 63G, Chapter 3, Utah Administrative
Rulemaking Act
, make rules implementing this Subsection
(5)
.
(e)
Nothing in this section limits the ability or authority of the state board or an LEA
governing board to enact and enforce rules or take actions that are otherwise lawful
regarding an educator's, employee's, or volunteer's qualifications or behavior
evidencing unfitness for duty.
(6)
Except as provided in Section
53G-10-202
, an individual may not teach or provide
instruction on political, atheistic, sectarian, religious, or denominational doctrine in the
public schools.
(7)
(a)
An LEA governing board and an LEA governing board's employees shall
cooperate and share responsibility in carrying out the purposes of this chapter.
(b)
An LEA governing board shall:
(i)
(A)
provide appropriate professional development for the LEA governing
board's teachers, counselors, and school administrators to enable the teachers,
counselors, and school administrators to understand
, protect, and properly
instruct students in the values and character traits referred to in
and comply
with the provisions of
this section and Sections
53E-9-202
,
53E-9-203
,
53G-10-202
,
53G-10-203
,
53G-10-204
, and
53G-10-205
; and
(B)
distribute appropriate written materials on the values, character traits, and
conduct described in Subsection
(7)(b)(i)
to each individual receiving the
professional development; and
(ii)
make the written materials described in
distribute a complete copy of each code
section listed in
Subsection
(7)(b)

available
to education support professionals,
students, and students' parents.
(c)
To assist an LEA governing board in providing the professional development
required under Subsection
(7)(b)
, the state board shall, as appropriate, contract with a
qualified individual or entity possessing expertise in the areas described in
Subsection
(7)(b)
to develop and disseminate model teacher professional
development programs that an LEA governing board may use to train the individuals
described in Subsection
(7)(b)
to effectively
teach the values and qualities of
character described
comply with the sections of code referenced
in Subsection
(7)(b)
.
(d)
In accordance with Subsection
(5)(c)
, professional development may not support or
encourage criminal conduct.
(8)
An LEA governing board shall review every two years:
(a)
LEA governing board policies on instruction described in this section;
(b)
for a local school board, data for each county in which the school district is located,
or, for a charter school governing board, data for the county in which the charter
school is located, on the following:
(i)
teen pregnancy;
(ii)
child sexual abuse; and
(iii)
sexually transmitted diseases and sexually transmitted infections; and
(c)
the number of pornography complaints or other instances reported within the
jurisdiction of the LEA governing board.
(9)
If any one or more provision, subsection, sentence, clause, phrase, or word of this
section, or the application thereof to any person or circumstance, is found to be
unconstitutional, the balance of this section shall be given effect without the invalid
provision, subsection, sentence, clause, phrase, or word.
Section 7. Section
67-3-1
is amended to read:
67-3-1
. Functions and duties.
(1)
(a)
The state auditor is the auditor of public accounts and is independent of any
executive or administrative officers of the state.
(b)
The state auditor is not limited in the selection of personnel or in the determination
of the reasonable and necessary expenses of the state auditor's office.
(2)
The state auditor shall examine and certify annually in respect to each fiscal year,
financial statements showing:
(a)
the condition of the state's finances;
(b)
the revenues received or accrued;
(c)
expenditures paid or accrued;
(d)
the amount of unexpended or unencumbered balances of the appropriations to the
agencies, departments, divisions, commissions, and institutions; and
(e)
the cash balances of the funds in the custody of the state treasurer.
(3)
(a)
The state auditor shall:
(i)
audit each permanent fund, each special fund, the General Fund, and the accounts
of any department of state government or any independent agency or public
corporation as the law requires, as the auditor determines is necessary, or upon
request of the governor or the Legislature;
(ii)
perform the audits in accordance with generally accepted auditing standards and
other auditing procedures as promulgated by recognized authoritative bodies; and
(iii)
as the auditor determines is necessary, conduct the audits to determine:
(A)
honesty and integrity in fiscal affairs;
(B)
accuracy and reliability of financial statements;
(C)
effectiveness and adequacy of financial controls; and
(D)
compliance with the law.
(b)
If any state entity receives federal funding, the state auditor shall ensure that the
audit is performed in accordance with federal audit requirements.
(c)
(i)
The costs of the federal compliance portion of the audit may be paid from an
appropriation to the state auditor from the General Fund.
(ii)
If an appropriation is not provided, or if the federal government does not
specifically provide for payment of audit costs, the costs of the federal compliance
portions of the audit shall be allocated on the basis of the percentage that each
state entity's federal funding bears to the total federal funds received by the state.
(iii)
The allocation shall be adjusted to reflect any reduced audit time required to
audit funds passed through the state to local governments and to reflect any
reduction in audit time obtained through the use of internal auditors working
under the direction of the state auditor.
(4)
(a)
Except as provided in Subsection
(4)(b)
, the state auditor shall, in addition to
financial audits, and as the auditor determines is necessary, conduct performance and
special purpose audits, examinations, and reviews of any entity that receives public
funds, including a determination of any or all of the following:
(i)
the honesty and integrity of all the entity's fiscal affairs;
(ii)
whether the entity's administrators have faithfully complied with legislative intent;
(iii)
whether the entity's operations have been conducted in an efficient, effective, and
cost-efficient manner;
(iv)
whether the entity's programs have been effective in accomplishing the intended
objectives; and
(v)
whether the entity's management, control, and information systems are adequate,
effective, and secure.
(b)
The auditor may not conduct performance and special purpose audits, examinations,
and reviews of any entity that receives public funds if the entity:
(i)
has an elected auditor; and
(ii)
has, within the entity's last budget year, had the entity's financial statements or
performance formally reviewed by another outside auditor.
(5)
The state auditor:
(a)
shall administer any oath or affirmation necessary to the performance of the duties of
the auditor's office; and
(b)
may:
(i)
subpoena witnesses and documents, whether electronic or otherwise; and
(ii)
examine into any matter that the auditor considers necessary.
(6)
The state auditor may require all persons who have had the disposition or management
of any property of this state or its political subdivisions to submit statements regarding
the property at the time and in the form that the auditor requires.
(7)
The state auditor shall:
(a)
except where otherwise provided by law, institute suits in Salt Lake County in
relation to the assessment, collection, and payment of revenues against:
(i)
persons who by any means have become entrusted with public money or property
and have failed to pay over or deliver the money or property; and
(ii)
all debtors of the state;
(b)
collect and pay into the state treasury all fees received by the state auditor;
(c)
perform the duties of a member of all boards of which the state auditor is a member
by the constitution or laws of the state, and any other duties that are prescribed by the
constitution and by law;
(d)
stop the payment of the salary of any state official or state employee who:
(i)
refuses to settle accounts or provide required statements about the custody and
disposition of public funds or other state property;
(ii)
refuses, neglects, or ignores the instruction of the state auditor or any controlling
board or department head with respect to the manner of keeping prescribed
accounts or funds; or
(iii)
fails to correct any delinquencies, improper procedures, and errors brought to the
official's or employee's attention;
(e)
establish accounting systems, methods, and forms for public accounts in all taxing or
fee-assessing units of the state in the interest of uniformity, efficiency, and economy;
(f)
superintend the contractual auditing of all state accounts;
(g)
subject to Subsection
(8)(a)
, withhold state allocated funds or the disbursement of
property taxes from a state or local taxing or fee-assessing unit, if necessary, to
ensure that officials and employees in those taxing units comply with state laws and
procedures in the budgeting, expenditures, and financial reporting of public funds;
(h)
subject to Subsection
(9)
, withhold the disbursement of tax money from any county,
if necessary, to ensure that officials and employees in the county comply with
Section
59-2-303.1
; and
(i)
withhold state allocated funds or the disbursement of property taxes from a local
government entity or a limited purpose entity, as those terms are defined in Section
67-1a-15
if the state auditor finds the withholding necessary to ensure that the entity
registers and maintains the entity's registration with the lieutenant governor, in
accordance with Section
67-1a-15
.
(8)
(a)
Except as otherwise provided by law, the state auditor may not withhold funds
under Subsection
(7)(g)
until a state or local taxing or fee-assessing unit has received
formal written notice of noncompliance from the auditor and has been given 60 days
to make the specified corrections.
(b)
If, after receiving notice under Subsection
(8)(a)
, a state or independent local
fee-assessing unit that exclusively assesses fees has not made corrections to comply
with state laws and procedures in the budgeting, expenditures, and financial reporting
of public funds, the state auditor:
(i)
shall provide a recommended timeline for corrective actions;
(ii)
may prohibit the state or local fee-assessing unit from accessing money held by
the state; and
(iii)
may prohibit a state or local fee-assessing unit from accessing money held in an
account of a financial institution by filing an action in a court with jurisdiction
under Title
78A, Judiciary and Judicial Administration
, requesting an order of the
court to prohibit a financial institution from providing the fee-assessing unit
access to an account.
(c)
The state auditor shall remove a limitation on accessing funds under Subsection
(8)(b)

upon compliance with state laws and procedures in the budgeting, expenditures, and
financial reporting of public funds.
(d)
If a local taxing or fee-assessing unit has not adopted a budget in compliance with
state law, the state auditor:
(i)
shall provide notice to the taxing or fee-assessing unit of the unit's failure to
comply;
(ii)
may prohibit the taxing or fee-assessing unit from accessing money held by the
state; and
(iii)
may prohibit a taxing or fee-assessing unit from accessing money held in an
account of a financial institution by:
(A)
contacting the taxing or fee-assessing unit's financial institution and
requesting that the institution prohibit access to the account; or
(B)
filing an action in a court with jurisdiction under Title
78A, Judiciary and
Judicial Administration
, requesting an order of the court to prohibit a financial
institution from providing the taxing or fee-assessing unit access to an account.
(e)
If the local taxing or fee-assessing unit adopts a budget in compliance with state law,
the state auditor shall eliminate a limitation on accessing funds described in
Subsection
(8)(d)
.
(9)
The state auditor may not withhold funds under Subsection
(7)(h)
until a county has
received formal written notice of noncompliance from the auditor and has been given 60
days to make the specified corrections.
(10)
(a)
The state auditor may not withhold funds under Subsection
(7)(i)
until the state
auditor receives a notice of non-registration, as that term is defined in Section
67-1a-15
.
(b)
If the state auditor receives a notice of non-registration, the state auditor may
prohibit the local government entity or limited purpose entity, as those terms are
defined in Section
67-1a-15
, from accessing:
(i)
money held by the state; and
(ii)
money held in an account of a financial institution by:
(A)
contacting the entity's financial institution and requesting that the institution
prohibit access to the account; or
(B)
filing an action in a court with jurisdiction under Title
78A, Judiciary and
Judicial Administration
, requesting an order of the court to prohibit a financial
institution from providing the entity access to an account.
(c)
The state auditor shall remove the prohibition on accessing funds described in
Subsection
(10)(b)
if the state auditor received a notice of registration, as that term is
defined in Section
67-1a-15
, from the lieutenant governor.
(11)
Notwithstanding Subsection
(7)(g)
,
(7)(h)
,
(7)(i
),
(8)(b)
,
(8)(d)
, or
(10)(b
), the state
auditor:
(a)
shall authorize a disbursement by a local government entity or limited purpose entity,
as those terms are defined in Section
67-1a-15
, or a state or local taxing or
fee-assessing unit if the disbursement is necessary to:
(i)
avoid a major disruption in the operations of the local government entity, limited
purpose entity, or state or local taxing or fee-assessing unit; or
(ii)
meet debt service obligations; and
(b)
may authorize a disbursement by a local government entity, limited purpose entity,
or state or local taxing or fee-assessing unit as the state auditor determines is
appropriate.
(12)
(a)
The state auditor may seek relief under the Utah Rules of Civil Procedure to take
temporary custody of public funds if an action is necessary to protect public funds
from being improperly diverted from their intended public purpose.
(b)
If the state auditor seeks relief under Subsection
(12)(a)
:
(i)
the state auditor is not required to exhaust the procedures in Subsection
(7)
or
(8)
;
and
(ii)
the state treasurer may hold the public funds in accordance with Section
67-4-1
if
a court orders the public funds to be protected from improper diversion from their
public purpose.
(13)
The state auditor shall:
(a)
establish audit guidelines and procedures for audits of local mental health and
substance abuse authorities and their contract providers, conducted pursuant to Title
17, Chapter 77
, Local Health and Human Services, Title
26B, Chapter 5
, Health Care
- Substance Use and Mental Health, and Title
51, Chapter 2a
, Accounting Reports
from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act;
and
(b)
ensure that those guidelines and procedures provide assurances to the state that:
(i)
state and federal funds appropriated to local mental health authorities are used for
mental health purposes;
(ii)
a private provider under an annual or otherwise ongoing contract to provide
comprehensive mental health programs or services for a local mental health
authority is in compliance with state and local contract requirements and state and
federal law;
(iii)
state and federal funds appropriated to local substance abuse authorities are used
for substance abuse programs and services; and
(iv)
a private provider under an annual or otherwise ongoing contract to provide
comprehensive substance abuse programs or services for a local substance abuse
authority is in compliance with state and local contract requirements, and state and
federal law.
(14)
(a)
The state auditor may, in accordance with the auditor's responsibilities for
political subdivisions of the state as provided in Title
51, Chapter 2a
, Accounting
Reports from Political Subdivisions, Interlocal Organizations, and Other Local
Entities Act, initiate audits or investigations of any political subdivision that are
necessary to determine honesty and integrity in fiscal affairs, accuracy and reliability
of financial statements, effectiveness, and adequacy of financial controls and
compliance with the law.
(b)
If the state auditor receives notice under Subsection
11-41-104(7)
from the
Governor's Office of Economic Opportunity on or after July 1, 2024, the state auditor
may initiate an audit or investigation of the public entity subject to the notice to
determine compliance with Section
11-41-103
.
(15)
(a)
The state auditor may not audit work that the state auditor performed before
becoming state auditor.
(b)
If the state auditor has previously been a responsible official in state government
whose work has not yet been audited, the Legislature shall:
(i)
designate how that work shall be audited; and
(ii)
provide additional funding for those audits, if necessary.
(16)
The state auditor shall:
(a)
with the assistance, advice, and recommendations of an advisory committee
appointed by the state auditor from among special district boards of trustees, officers,
and employees and special service district boards, officers, and employees:
(i)
prepare a Uniform Accounting Manual for Special Districts that:
(A)
prescribes a uniform system of accounting and uniform budgeting and
reporting procedures for special districts under Title
17B, Limited Purpose
Local Government Entities - Special Districts
, and special service districts
under Title
17D, Chapter 1
, Special Service District Act;
(B)
conforms with generally accepted accounting principles; and
(C)
prescribes reasonable exceptions and modifications for smaller districts to the
uniform system of accounting, budgeting, and reporting;
(ii)
maintain the manual under this Subsection
(16)(a)
so that the manual continues to
reflect generally accepted accounting principles;
(iii)
conduct a continuing review and modification of procedures in order to improve
them;
(iv)
prepare and supply each district with suitable budget and reporting forms; and
(v)
(A)
prepare instructional materials, conduct training programs, and render other
services considered necessary to assist special districts and special service
districts in implementing the uniform accounting, budgeting, and reporting
procedures; and
(B)
ensure that any training described in Subsection
(16)(a)(v)(A)
complies with
Title
63G, Chapter 22
, State Training and Certification Requirements; and
(b)
continually analyze and evaluate the accounting, budgeting, and reporting practices
and experiences of specific special districts and special service districts selected by
the state auditor and make the information available to all districts.
(17)
(a)
The following records in the custody or control of the state auditor are protected
records under Title
63G, Chapter 2
, Government Records Access and Management
Act:
(i)
records 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 state auditor through other documents or evidence, and the records relating to
the allegation are not relied upon by the state auditor in preparing a final audit
report;
(ii)
records and audit workpapers to the extent the workpapers would disclose the
identity of an individual who during the course of an audit, communicated the
existence of any waste of public funds, property, or manpower, or a violation or
suspected violation of a law, rule, or regulation adopted under the laws of this
state, a political subdivision of the state, or any recognized entity of the United
States, if the information was disclosed on the condition that the identity of the
individual be protected;
(iii)
before an audit is completed and the final audit report is released, records or
drafts circulated to an individual who is not an employee or head of a
governmental entity for the individual's response or information;
(iv)
records that would disclose an outline or part of any audit survey plans or audit
program; and
(v)
requests for audits, if disclosure would risk circumvention of an audit.
(b)
The provisions of Subsections
(17)(a)(i)
,
(ii)
, and
(iii)
do not prohibit the disclosure
of records or information that relate to a violation of the law by a governmental entity
or employee to a government prosecutor or peace officer.
(c)
The provisions of this Subsection
(17)
do not limit the authority otherwise given to
the state auditor to classify a document as public, private, controlled, or protected
under Title
63G, Chapter 2
, Government Records Access and Management Act.
(d)
(i)
As used in this Subsection
(17)(d)
, "record dispute" means a dispute between
the state auditor and the subject of an audit performed by the state auditor as to
whether the state auditor may release a record, as defined in Section
63G-2-103
,
to the public that the state auditor gained access to in the course of the state
auditor's audit but which the subject of the audit claims is not subject to disclosure
under Title
63G, Chapter 2
, Government Records Access and Management Act.
(ii)
The state auditor may submit a record dispute to the director of the Government
Records Office, created in Section
63A-12-202
, for a determination of whether the
state auditor may, in conjunction with the state auditor's release of an audit report,
release to the public the record that is the subject of the record dispute.
(iii)
The state auditor or the subject of the audit may seek judicial review of the
director's determination, described in Subsection
(17)(d)(ii)
, as provided in
Section
63G-2-404
.
(18)
If the state auditor conducts an audit of an entity that the state auditor has previously
audited and finds that the entity has not implemented a recommendation made by the
state auditor in a previous audit, the state auditor shall notify the Legislative
Management Committee through the Legislative Management Committee's Audit
Subcommittee that the entity has not implemented that recommendation.
(19)
The state auditor shall, with the advice and consent of the Senate, appoint the state
privacy auditor described in Section
67-3-13
.
(20)
Except as provided in Subsection
(21)
, the state auditor shall report, or ensure that
another government entity reports, on the financial, operational, and performance
metrics for the state system of higher education and the state system of public education,
including metrics in relation to students, programs, and schools within those systems.
(21)
(a)
Notwithstanding Subsection
(20)
, the state auditor shall conduct regular audits of:
(i)
the scholarship granting organization for the Carson Smith Opportunity
Scholarship Program, created in Section
53E-7-402
;
(ii)
the State Board of Education for the Carson Smith Scholarship Program, created
in Section
53F-4-302
; and
(iii)
the scholarship program manager for the Utah Fits All Scholarship Program,
created in Section
53F-6-402
, including an analysis of the cost effectiveness of the
program, taking into consideration the amount of the scholarship and the amount
of state and local funds dedicated on a per-student basis within the traditional
public education system.
(b)
Nothing in this subsection limits or impairs the authority of the State Board of
Education to administer the programs described in Subsection
(21)(a)
.
(22)
The state auditor shall, based on the information posted by the Office of Legislative
Research and General Counsel under Subsection
36-12-12.1(2)
, for each policy, track
and post the following information on the state auditor's website:
(a)
the information posted under Subsections
36-12-12.1(2)(a)
through
(e)
;
(b)
an indication regarding whether the policy is timely adopted, adopted late, or not
adopted;
(c)
an indication regarding whether the policy complies with the requirements
established by law for the policy; and
(d)
a link to the policy.
(23)
(a)
A legislator may request that the state auditor conduct an inquiry to determine
whether a government entity, government official, or government employee has
complied with a legal obligation directly imposed, by statute, on the government
entity, government official, or government employee.
(b)
The state auditor may, upon receiving a request under Subsection
(23)(a)
, conduct
the inquiry requested.
(c)
If the state auditor conducts the inquiry described in Subsection
(23)(b)
, the state
auditor shall post the results of the inquiry on the state auditor's website.
(d)
The state auditor may limit the inquiry described in this Subsection
(23)
to a simple
determination, without conducting an audit, regarding whether the obligation was
fulfilled.
(24)
The state auditor shall:
(a)
ensure compliance with Title
63G, Chapter 31
, Distinctions on the Basis of Sex, in
accordance with Section
63G-31-401
; and
(b)
report to the Legislative Management Committee, upon request, regarding the state
auditor's actions under this Subsection
(24)
.
(25)
The state auditor shall report compliance with Sections
67-27-107
,
67-27-108
, and
67-27-109
by:
(a)
establishing a process to receive and audit each alleged violation; and
(b)
reporting to the Legislative Management Committee, upon request, regarding the
state auditor's findings and recommendations under this Subsection
(25)
.
(26)
The state auditor shall ensure compliance with Section
63G-1-704
regarding the
display of flags in or on government property.
(27)
The state auditor shall ensure compliance with Section
53G-10-204
regarding the use
of character education.
(27)
(28)
(a)
On or before January 31 each year, the state auditor shall prepare a report
that states, for each entity that holds public funds as defined in Section
51-7-3
, the
entity's total balance, as of the last day of the immediately preceding fiscal year, of
cash, cash equivalents, and investments, as those terms are defined under the
standards established by the Governmental Accounting Standards Board.
(b)
The state auditor shall make the report described in Subsection
(27)(a)
(28)(a)

publicly available on a website that the state auditor maintains.
Section 8.
Effective Date.
This bill takes effect on
July 1, 2026
.
2-5-26 5:07 PM