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Utah state agencies that charge fees to the public or bill other agencies for internal services would face new reporting requirements under this bill, beginning with fiscal years starting July 1, 2027. Before charging or changing a fee, internal service fund agencies (like the Division of Fleet Operations, which bills other state offices for shared services) and fee agencies (which charge fees to the public for services or regulation) would have to submit detailed data to the Governor's Office of Planning and Budget and the Legislative Fiscal Analyst, including the fee's purpose, amount, expected revenue, estimated costs, and justification if the fee is set above or below actual cost. Agencies would also have to file an annual report showing their actual costs, revenue collected, and how many times each fee was charged during the prior year, with reports due each September 15 (November 15 for the first report in 2026). Any agency that collects a fee without following these disclosure steps would be required to refund the money to whoever paid it.