The purpose of this policy is to establish procedures related to the certification by the Chief
Financial Officer (CFO) of Participating Entities' financial information posted to Transparent Utah.
Definitions
Transparent Utah - The Utah Public Finance Website created by UC 67-3-12 and administered by the Office of the State Auditor.
Participating Entity has the same meaning defined by UC 67-3-12 1.C
Board - The Utah Transparency Advisory Board created by UC 63A-18
CFO - The Chief Financial Officer is the person in the highest level position at the
participating entity
responsible for the accounting and financial reporting of that entity.
Policy
Required CFO Certification.
The CFO, or uploader acting on the CFO's behalf, for each participating entity of Transparent Utah is
required to make the following
certification for each period for expense,
revenue, and employee compensation data uploaded to the website:
"To the best of my knowledge and belief the transactions and information uploaded for our
entity in the following time periods were complete, accurate, and in compliance with
applicable statutes and policies of the Utah Transparency Advisory Board as of the date
submitted. The data submitted was unaudited."
For prior years, this certification
should be done immediately, but no later than June 30, 2016. This certification should be
done for all years and transaction types that the entity has uploaded to the transparency
website. There could be situations when the current CFO was not the CFO when the data
was previously uploaded. In this case, if possible, the current CFO should take steps to
validate and correct as necessary the previous data so that all years can be certified