(2) The Utah Public Finance Website shall:

1. (a) permit Utah taxpayers to:

   1. (i) view, understand, and track the use of taxpayer dollars by making public financial information available on the Internet for participating state entities' and participating local entities, using the Utah Public Finance Website; and
   2. (ii) link to websites administered by participating local entities that do not use the Utah Public Finance Website for the purpose of providing participating local entities' public financial information as required by this part and by rule under Section 63A-3-404;
2. (b) allow a person who has Internet access to use the website without paying a fee;
3. (c) allow the public to search public financial information on the Utah Public Finance Website using those criteria established by the board;
4. (d) provide access to financial reports, financial audits, budgets, or other financial documents that are used to allocate, appropriate, spend, and account for the government funds, as may be established by rule under Section 63A-3-404;
5. (e) have a unique and simplified website address;
6. (f) be directly accessible via a link from the main page of the official state website;
7. (g) include other links, features, or functionality that will assist the public in obtaining and reviewing public financial information, as may be established by rule under Section 63A-3-404; and
8. (h) include a link to school report cards published on the State Board of Education's website pursuant to Section 53A-1-1112.

(3) The division shall:

1. (a) establish and maintain the website, including the provision of equipment, resources, and personnel as is necessary;
2. (b) maintain an archive of all information posted to the website;
3. (c) coordinate and process the receipt and posting of public financial information from participating state entities;
4. (d) coordinate and regulate the posting of public financial information by participating local entities; and
5. (e) provide staff support for the advisory committee.

(4)

1. (a) A participating state entity shall permit the public to view the participating entity's public financial information via the website, beginning with information that is generated not later than the fiscal year that begins July 1, 2008, except that public financial information for an institution of higher education shall be provided beginning with information generated for the fiscal year beginning July 1, 2009.

2. (b) Not later than May 15, 2009, the website shall:

   1. (i) be operational; and
   2. (ii) permit public access to participating state entities' public financial information, except as provided in Subsection (4)(c).
3. (c) An institution of higher education that is a participating state entity shall submit the entity's public financial information at a time allowing for inclusion on the website no later than May 15, 2010.

(5)

1. (a) The Utah Educational Savings Plan, created in Section 53B-8a-103, shall provide the following financial information to the division for posting on the Utah Public Finance Website:

   1. (i) administrative fund expense transactions from its general ledger accounting system; and
   2. (ii) employee compensation information.

2. (b) The plan is not required to submit other financial information to the division, including:

   1. (i) revenue transactions;
   2. (ii) account owner transactions; and
   3. (iii) fiduciary or commercial information, as defined in Section 53B-12-102.