Section R414-301-5 - Safeguarding Information(1) The Department adopts and incorporates by reference 42 CFR 431.300 through 42 CFR 431.306, October 1, 2012 ed. The Department requires compliance with Section 63G-2-101 through Section 63G-2-310.(2) Workers shall safeguard all information about specific clients.(3) There are no provisions for taxpayers to see any information from client records.(4) The director or designee shall decide if a situation is an emergency warranting release of information to someone other than the client. The information may be released only to an agency with comparable rules for safeguarding records. The information released cannot include information obtained through an income match system.Utah Admin. Code R414-301-5