A basic principle of democratic society is the oversight of government actions by citizens. As society becomes more complex and multifaceted, however, so does government. Today, even in a relatively small state like Utah, citizens may have difficulty understanding what their elected representatives are doing.

To help remedy this problem, Sen. Wayne Niederhauser, R-Sandy, has introduced legislation titled Transparency in Government Finance (SB38), which aims to help citizens access, understand and oversee government spending by creating a searchable online database. Although the details of his bill are still being hammered out, it builds on some of the best features of recent legislation in Oklahoma and Texas, states that are considered path-breakers in this issue.

The state of Utah has already distinguished itself for excellent government Web sites, including an existing site that provides information on all contracts and vendors. But it would be a mistake to limit efforts at transparency to a list of purchase amounts and suppliers. Indeed, this would be akin to learning the cost of everything but the value of nothing.

SB38 proposes financial information on the transparency Web site that would allow users to search and aggregate information in a variety of ways. Especially useful for taxpayers would be the ability to evaluate data according to program goal (say, subsidized school lunches or the "war on cheatgrass") rather than by type of purchase (building lease, meals, etc.). That way, taxpayers have more meaningful information about what they "buy" with their dollars. Following Texas' lead, transparency legislation would ideally require annual evaluations of the agreements that the state makes with businesses that promise jobs and other public benefits in return for tax breaks.

Legislators of both parties, as well as all agencies of state government, should welcome such legislation. A fully functioning financial transparency Web site holds the promise of increased public understanding of the wide variety of valuable public services that state government provides, and just how much it costs to do so. Transparency legislation is being promoted around the country. At the national level, the Federal Funding and Accountability and Transparency Act of 2006 was one of the few issues to receive broad bipartisan support in recent years.