Section R123-7-5 - UPFW Data Submission Procedures(1) Each entity that submits data for the UPFW must upload its files to the Office's State Reporting System.(2) Each entity that submits data for the UPFW must submit it according to the following file specifications: (a) The public financial information required in Section R123-7-4 shall be submitted to the Office in a pipe delimited text file. The detail file layout is available from the Office.(b) Each transaction must contain the information required in the detail file layout including: (i) Organization - Categorizes transactions within the entity's organization structure. If applicable, a transaction will contain at least two levels of meaningful organization. The Office may require an entity to report additional levels of organization detail.(ii) Category - Categorizes transactions and describes the financial nature of the transaction. If applicable, a transaction will contain at least two levels of meaningful category. The Office may require an entity to report additional levels of category detail.(iii) Fund - Categorizes transactions by fund types and individual funds. If applicable, a transaction will contain at least the identifiable fund. The Office may require an entity to report additional levels of fund detail.(iv) Program -- Categorizes transactions by a plan of coordinated activities to accomplish specific objectives. Required reporting for all entities within the system of public education. If applicable, a transaction will contain at least the identifiable program. The Office may require an entity to report additional levels of program detail.(v) Function -- Categorizes transactions according to the purpose of the financial activity. Required reporting for all entities within the system of public education. If applicable, a transaction will contain at least two levels of meaningful function. The Office may require an entity to report additional levels of function detail.(vi) Uniform Chart of Account Code -- Code provided by the Office that maps an entity's chart of account to the corresponding uniform chart of account for that entity type. If applicable, a transaction will map to the closest matching available code. The Office, in conjunction with the Utah State Board of Education, has promulgated a uniform chart of account for all local education agencies. The Office has also promulgated a uniform chart of account for all other local governmental entities that are not local education agencies.Utah Admin. Code R123-7-5
Adopted by Utah State Bulletin Number 2021-20, effective 10/5/2021