State Codes and Statutes

Statutes > Utah > Title-67 > Chapter-03 > 67-3-1

67-3-1. Functions and duties.
(1) (a) The state auditor is the auditor of public accounts and is independent of anyexecutive or administrative officers of the state.
(b) The state auditor is not limited in the selection of personnel or in the determination ofthe reasonable and necessary expenses of the state auditor's office.
(2) The state auditor shall examine and certify annually in respect to each fiscal year,financial statements showing:
(a) the condition of the state's finances;
(b) the revenues received or accrued;
(c) expenditures paid or accrued;
(d) the amount of unexpended or unencumbered balances of the appropriations to theagencies, departments, divisions, commissions, and institutions; and
(e) the cash balances of the funds in the custody of the state treasurer.
(3) (a) The state auditor shall:
(i) audit each permanent fund, each special fund, the General Fund, and the accounts ofany department of state government or any independent agency or public corporation as the lawrequires, as the auditor determines is necessary, or upon request of the governor or theLegislature;
(ii) perform the audits in accordance with generally accepted auditing standards and otherauditing procedures as promulgated by recognized authoritative bodies;
(iii) as the auditor determines is necessary, conduct the audits to determine:
(A) honesty and integrity in fiscal affairs;
(B) accuracy and reliability of financial statements;
(C) effectiveness and adequacy of financial controls; and
(D) compliance with the law.
(b) If any state entity receives federal funding, the state auditor shall ensure that the auditis performed in accordance with federal audit requirements.
(c) (i) The costs of the federal compliance portion of the audit may be paid from anappropriation to the state auditor from the General Fund.
(ii) If an appropriation is not provided, or if the federal government does not specificallyprovide for payment of audit costs, the costs of the federal compliance portions of the audit shallbe allocated on the basis of the percentage that each state entity's federal funding bears to thetotal federal funds received by the state.
(iii) The allocation shall be adjusted to reflect any reduced audit time required to auditfunds passed through the state to local governments and to reflect any reduction in audit timeobtained through the use of internal auditors working under the direction of the state auditor.
(4) (a) Except as provided in Subsection (4)(b), the state auditor shall, in addition tofinancial audits, and as the auditor determines is necessary, conduct performance and specialpurpose audits, examinations, and reviews of any entity that receives public funds, including adetermination of any or all of the following:
(i) the honesty and integrity of all its fiscal affairs;
(ii) whether or not its administrators have faithfully complied with legislative intent;
(iii) whether or not its operations have been conducted in an efficient, effective, andcost-efficient manner;
(iv) whether or not its programs have been effective in accomplishing the intended

objectives; and
(v) whether or not its management, control, and information systems are adequate andeffective.
(b) The auditor may not conduct performance and special purpose audits, examinations,and reviews of any entity that receives public funds if the entity:
(i) has an elected auditor; and
(ii) has, within the entity's last budget year, had its financial statements or performanceformally reviewed by another outside auditor.
(5) The state auditor shall administer any oath or affirmation necessary to theperformance of the duties of the auditor's office, and may subpoena witnesses and documents,whether electronic or otherwise, and examine into any matter that the auditor considersnecessary.
(6) The state auditor may require all persons who have had the disposition ormanagement of any property of this state or its political subdivisions to submit statementsregarding it at the time and in the form that the auditor requires.
(7) The state auditor shall:
(a) except where otherwise provided by law, institute suits in Salt Lake County inrelation to the assessment, collection, and payment of its revenues against:
(i) persons who by any means have become entrusted with public monies or property andhave failed to pay over or deliver those monies or property; and
(ii) all debtors of the state;
(b) collect and pay into the state treasury all fees received by the state auditor;
(c) perform the duties of a member of all boards of which the state auditor is a memberby the constitution or laws of the state, and any other duties that are prescribed by theconstitution and by law;
(d) stop the payment of the salary of any state official or state employee who:
(i) refuses to settle accounts or provide required statements about the custody anddisposition of public funds or other state property;
(ii) refuses, neglects, or ignores the instruction of the state auditor or any controllingboard or department head with respect to the manner of keeping prescribed accounts or funds; or
(iii) fails to correct any delinquencies, improper procedures, and errors brought to theofficial's or employee's attention;
(e) establish accounting systems, methods, and forms for public accounts in all taxing orfee-assessing units of the state in the interest of uniformity, efficiency, and economy;
(f) superintend the contractual auditing of all state accounts;
(g) subject to Subsection (8), withhold state allocated funds or the disbursement ofproperty taxes from any state taxing or fee-assessing unit, if necessary, to ensure that officialsand employees in those taxing units of the state comply with state laws and procedures in thebudgeting, expenditures, and financial reporting of public funds; and
(h) subject to Subsection (9), withhold the disbursement of tax monies from any county,if necessary, to ensure that officials and employees in the county comply with Section59-2-303.1.
(8) Except as otherwise provided by law, the state auditor may not withhold funds underSubsection (7)(g) until a taxing or fee-assessing unit has received formal written notice ofnoncompliance from the auditor and has been given 60 days to make the specified corrections.

(9) The state auditor may not withhold funds under Subsection (7)(h) until a county hasreceived formal written notice of noncompliance from the auditor and has been given 60 days tomake the specified corrections.
(10) The state auditor shall:
(a) establish audit guidelines and procedures for audits of local mental health andsubstance abuse authorities and their contract providers, conducted pursuant to Title 17, Chapter43, Parts 2, Local Substance Abuse Authorities and 3, Local Mental Health Authorities, Title 51,Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and OtherLocal Entities Act, and Title 62A, Chapter 15, Substance Abuse and Mental Health Act; and
(b) ensure that those guidelines and procedures provide assurances to the state that:
(i) state and federal funds appropriated to local mental health authorities are used formental health purposes;
(ii) a private provider under an annual or otherwise ongoing contract to providecomprehensive mental health programs or services for a local mental health authority is incompliance with state and local contract requirements, and state and federal law;
(iii) state and federal funds appropriated to local substance abuse authorities are used forsubstance abuse programs and services; and
(iv) a private provider under an annual or otherwise ongoing contract to providecomprehensive substance abuse programs or services for a local substance abuse authority is incompliance with state and local contract requirements, and state and federal law.
(11) The state auditor may, in accordance with the auditor's responsibilities for politicalsubdivisions of the state as provided in Title 51, Chapter 2a, Accounting Reports from PoliticalSubdivisions, Interlocal Organizations, and Other Local Entities Act, initiate audits orinvestigations of any political subdivision that are necessary to determine honesty and integrity infiscal affairs, accuracy and reliability of financial statements, effectiveness, and adequacy offinancial controls and compliance with the law.
(12) (a) The state auditor may not audit work that the state auditor performed beforebecoming state auditor.
(b) If the state auditor has previously been a responsible official in state governmentwhose work has not yet been audited, the Legislature shall:
(i) designate how that work shall be audited; and
(ii) provide additional funding for those audits, if necessary.
(13) The state auditor shall:
(a) with the assistance, advice, and recommendations of an advisory committeeappointed by the state auditor from among local district boards of trustees, officers, andemployees and special service district boards, officers, and employees:
(i) prepare a Uniform Accounting Manual for Local Districts that:
(A) prescribes a uniform system of accounting and uniform budgeting and reportingprocedures for local districts under Title 17B, Limited Purpose Local Government Entities -Local Districts, and special service districts under Title 17D, Chapter 1, Special Service DistrictAct;
(B) conforms with generally accepted accounting principles; and
(C) prescribes reasonable exceptions and modifications for smaller districts to theuniform system of accounting, budgeting, and reporting;
(ii) maintain the manual under Subsection (13)(a) so that it continues to reflect generally

accepted accounting principles;
(iii) conduct a continuing review and modification of procedures in order to improvethem;
(iv) prepare and supply each district with suitable budget and reporting forms; and
(v) prepare instructional materials, conduct training programs, and render other servicesconsidered necessary to assist local districts and special service districts in implementing theuniform accounting, budgeting, and reporting procedures; and
(b) continually analyze and evaluate the accounting, budgeting, and reporting practicesand experiences of specific local districts and special service districts selected by the state auditorand make the information available to all districts.
(14) (a) The following records in the custody or control of the state auditor are protectedrecords under Title 63G, Chapter 2, Government Records Access and Management Act:
(i) records that would disclose information relating to allegations of personalmisconduct, gross mismanagement, or illegal activity of a past or present governmental employeeif the information or allegation cannot be corroborated by the state auditor through otherdocuments or evidence, and the records relating to the allegation are not relied upon by the stateauditor in preparing a final audit report;
(ii) records and audit workpapers to the extent they would disclose the identity of aperson who during the course of an audit, communicated the existence of any waste of publicfunds, property, or manpower, or a violation or suspected violation of a law, rule, or regulationadopted under the laws of this state, a political subdivision of the state, or any recognized entityof the United States, if the information was disclosed on the condition that the identity of theperson be protected;
(iii) before an audit is completed and the final audit report is released, records or draftscirculated to a person who is not an employee or head of a governmental entity for their responseor information;
(iv) records that would disclose an outline or part of any audit survey plans or auditprogram; and
(v) requests for audits, if disclosure would risk circumvention of an audit.
(b) The provisions of Subsections (14)(a)(i), (ii), and (iii) do not prohibit the disclosureof records or information that relate to a violation of the law by a governmental entity oremployee to a government prosecutor or peace officer.
(c) The provisions of this Subsection (14) do not limit the authority otherwise given tothe state auditor to classify a document as public, private, controlled, or protected under Title63G, Chapter 2, Government Records Access and Management Act.

Amended by Chapter 360, 2008 General Session
Amended by Chapter 382, 2008 General Session

State Codes and Statutes

Statutes > Utah > Title-67 > Chapter-03 > 67-3-1

67-3-1. Functions and duties.
(1) (a) The state auditor is the auditor of public accounts and is independent of anyexecutive or administrative officers of the state.
(b) The state auditor is not limited in the selection of personnel or in the determination ofthe reasonable and necessary expenses of the state auditor's office.
(2) The state auditor shall examine and certify annually in respect to each fiscal year,financial statements showing:
(a) the condition of the state's finances;
(b) the revenues received or accrued;
(c) expenditures paid or accrued;
(d) the amount of unexpended or unencumbered balances of the appropriations to theagencies, departments, divisions, commissions, and institutions; and
(e) the cash balances of the funds in the custody of the state treasurer.
(3) (a) The state auditor shall:
(i) audit each permanent fund, each special fund, the General Fund, and the accounts ofany department of state government or any independent agency or public corporation as the lawrequires, as the auditor determines is necessary, or upon request of the governor or theLegislature;
(ii) perform the audits in accordance with generally accepted auditing standards and otherauditing procedures as promulgated by recognized authoritative bodies;
(iii) as the auditor determines is necessary, conduct the audits to determine:
(A) honesty and integrity in fiscal affairs;
(B) accuracy and reliability of financial statements;
(C) effectiveness and adequacy of financial controls; and
(D) compliance with the law.
(b) If any state entity receives federal funding, the state auditor shall ensure that the auditis performed in accordance with federal audit requirements.
(c) (i) The costs of the federal compliance portion of the audit may be paid from anappropriation to the state auditor from the General Fund.
(ii) If an appropriation is not provided, or if the federal government does not specificallyprovide for payment of audit costs, the costs of the federal compliance portions of the audit shallbe allocated on the basis of the percentage that each state entity's federal funding bears to thetotal federal funds received by the state.
(iii) The allocation shall be adjusted to reflect any reduced audit time required to auditfunds passed through the state to local governments and to reflect any reduction in audit timeobtained through the use of internal auditors working under the direction of the state auditor.
(4) (a) Except as provided in Subsection (4)(b), the state auditor shall, in addition tofinancial audits, and as the auditor determines is necessary, conduct performance and specialpurpose audits, examinations, and reviews of any entity that receives public funds, including adetermination of any or all of the following:
(i) the honesty and integrity of all its fiscal affairs;
(ii) whether or not its administrators have faithfully complied with legislative intent;
(iii) whether or not its operations have been conducted in an efficient, effective, andcost-efficient manner;
(iv) whether or not its programs have been effective in accomplishing the intended

objectives; and
(v) whether or not its management, control, and information systems are adequate andeffective.
(b) The auditor may not conduct performance and special purpose audits, examinations,and reviews of any entity that receives public funds if the entity:
(i) has an elected auditor; and
(ii) has, within the entity's last budget year, had its financial statements or performanceformally reviewed by another outside auditor.
(5) The state auditor shall administer any oath or affirmation necessary to theperformance of the duties of the auditor's office, and may subpoena witnesses and documents,whether electronic or otherwise, and examine into any matter that the auditor considersnecessary.
(6) The state auditor may require all persons who have had the disposition ormanagement of any property of this state or its political subdivisions to submit statementsregarding it at the time and in the form that the auditor requires.
(7) The state auditor shall:
(a) except where otherwise provided by law, institute suits in Salt Lake County inrelation to the assessment, collection, and payment of its revenues against:
(i) persons who by any means have become entrusted with public monies or property andhave failed to pay over or deliver those monies or property; and
(ii) all debtors of the state;
(b) collect and pay into the state treasury all fees received by the state auditor;
(c) perform the duties of a member of all boards of which the state auditor is a memberby the constitution or laws of the state, and any other duties that are prescribed by theconstitution and by law;
(d) stop the payment of the salary of any state official or state employee who:
(i) refuses to settle accounts or provide required statements about the custody anddisposition of public funds or other state property;
(ii) refuses, neglects, or ignores the instruction of the state auditor or any controllingboard or department head with respect to the manner of keeping prescribed accounts or funds; or
(iii) fails to correct any delinquencies, improper procedures, and errors brought to theofficial's or employee's attention;
(e) establish accounting systems, methods, and forms for public accounts in all taxing orfee-assessing units of the state in the interest of uniformity, efficiency, and economy;
(f) superintend the contractual auditing of all state accounts;
(g) subject to Subsection (8), withhold state allocated funds or the disbursement ofproperty taxes from any state taxing or fee-assessing unit, if necessary, to ensure that officialsand employees in those taxing units of the state comply with state laws and procedures in thebudgeting, expenditures, and financial reporting of public funds; and
(h) subject to Subsection (9), withhold the disbursement of tax monies from any county,if necessary, to ensure that officials and employees in the county comply with Section59-2-303.1.
(8) Except as otherwise provided by law, the state auditor may not withhold funds underSubsection (7)(g) until a taxing or fee-assessing unit has received formal written notice ofnoncompliance from the auditor and has been given 60 days to make the specified corrections.

(9) The state auditor may not withhold funds under Subsection (7)(h) until a county hasreceived formal written notice of noncompliance from the auditor and has been given 60 days tomake the specified corrections.
(10) The state auditor shall:
(a) establish audit guidelines and procedures for audits of local mental health andsubstance abuse authorities and their contract providers, conducted pursuant to Title 17, Chapter43, Parts 2, Local Substance Abuse Authorities and 3, Local Mental Health Authorities, Title 51,Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and OtherLocal Entities Act, and Title 62A, Chapter 15, Substance Abuse and Mental Health Act; and
(b) ensure that those guidelines and procedures provide assurances to the state that:
(i) state and federal funds appropriated to local mental health authorities are used formental health purposes;
(ii) a private provider under an annual or otherwise ongoing contract to providecomprehensive mental health programs or services for a local mental health authority is incompliance with state and local contract requirements, and state and federal law;
(iii) state and federal funds appropriated to local substance abuse authorities are used forsubstance abuse programs and services; and
(iv) a private provider under an annual or otherwise ongoing contract to providecomprehensive substance abuse programs or services for a local substance abuse authority is incompliance with state and local contract requirements, and state and federal law.
(11) The state auditor may, in accordance with the auditor's responsibilities for politicalsubdivisions of the state as provided in Title 51, Chapter 2a, Accounting Reports from PoliticalSubdivisions, Interlocal Organizations, and Other Local Entities Act, initiate audits orinvestigations of any political subdivision that are necessary to determine honesty and integrity infiscal affairs, accuracy and reliability of financial statements, effectiveness, and adequacy offinancial controls and compliance with the law.
(12) (a) The state auditor may not audit work that the state auditor performed beforebecoming state auditor.
(b) If the state auditor has previously been a responsible official in state governmentwhose work has not yet been audited, the Legislature shall:
(i) designate how that work shall be audited; and
(ii) provide additional funding for those audits, if necessary.
(13) The state auditor shall:
(a) with the assistance, advice, and recommendations of an advisory committeeappointed by the state auditor from among local district boards of trustees, officers, andemployees and special service district boards, officers, and employees:
(i) prepare a Uniform Accounting Manual for Local Districts that:
(A) prescribes a uniform system of accounting and uniform budgeting and reportingprocedures for local districts under Title 17B, Limited Purpose Local Government Entities -Local Districts, and special service districts under Title 17D, Chapter 1, Special Service DistrictAct;
(B) conforms with generally accepted accounting principles; and
(C) prescribes reasonable exceptions and modifications for smaller districts to theuniform system of accounting, budgeting, and reporting;
(ii) maintain the manual under Subsection (13)(a) so that it continues to reflect generally

accepted accounting principles;
(iii) conduct a continuing review and modification of procedures in order to improvethem;
(iv) prepare and supply each district with suitable budget and reporting forms; and
(v) prepare instructional materials, conduct training programs, and render other servicesconsidered necessary to assist local districts and special service districts in implementing theuniform accounting, budgeting, and reporting procedures; and
(b) continually analyze and evaluate the accounting, budgeting, and reporting practicesand experiences of specific local districts and special service districts selected by the state auditorand make the information available to all districts.
(14) (a) The following records in the custody or control of the state auditor are protectedrecords under Title 63G, Chapter 2, Government Records Access and Management Act:
(i) records that would disclose information relating to allegations of personalmisconduct, gross mismanagement, or illegal activity of a past or present governmental employeeif the information or allegation cannot be corroborated by the state auditor through otherdocuments or evidence, and the records relating to the allegation are not relied upon by the stateauditor in preparing a final audit report;
(ii) records and audit workpapers to the extent they would disclose the identity of aperson who during the course of an audit, communicated the existence of any waste of publicfunds, property, or manpower, or a violation or suspected violation of a law, rule, or regulationadopted under the laws of this state, a political subdivision of the state, or any recognized entityof the United States, if the information was disclosed on the condition that the identity of theperson be protected;
(iii) before an audit is completed and the final audit report is released, records or draftscirculated to a person who is not an employee or head of a governmental entity for their responseor information;
(iv) records that would disclose an outline or part of any audit survey plans or auditprogram; and
(v) requests for audits, if disclosure would risk circumvention of an audit.
(b) The provisions of Subsections (14)(a)(i), (ii), and (iii) do not prohibit the disclosureof records or information that relate to a violation of the law by a governmental entity oremployee to a government prosecutor or peace officer.
(c) The provisions of this Subsection (14) do not limit the authority otherwise given tothe state auditor to classify a document as public, private, controlled, or protected under Title63G, Chapter 2, Government Records Access and Management Act.

Amended by Chapter 360, 2008 General Session
Amended by Chapter 382, 2008 General Session


State Codes and Statutes


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State Codes and Statutes

Statutes > Utah > Title-67 > Chapter-03 > 67-3-1

67-3-1. Functions and duties.
(1) (a) The state auditor is the auditor of public accounts and is independent of anyexecutive or administrative officers of the state.
(b) The state auditor is not limited in the selection of personnel or in the determination ofthe reasonable and necessary expenses of the state auditor's office.
(2) The state auditor shall examine and certify annually in respect to each fiscal year,financial statements showing:
(a) the condition of the state's finances;
(b) the revenues received or accrued;
(c) expenditures paid or accrued;
(d) the amount of unexpended or unencumbered balances of the appropriations to theagencies, departments, divisions, commissions, and institutions; and
(e) the cash balances of the funds in the custody of the state treasurer.
(3) (a) The state auditor shall:
(i) audit each permanent fund, each special fund, the General Fund, and the accounts ofany department of state government or any independent agency or public corporation as the lawrequires, as the auditor determines is necessary, or upon request of the governor or theLegislature;
(ii) perform the audits in accordance with generally accepted auditing standards and otherauditing procedures as promulgated by recognized authoritative bodies;
(iii) as the auditor determines is necessary, conduct the audits to determine:
(A) honesty and integrity in fiscal affairs;
(B) accuracy and reliability of financial statements;
(C) effectiveness and adequacy of financial controls; and
(D) compliance with the law.
(b) If any state entity receives federal funding, the state auditor shall ensure that the auditis performed in accordance with federal audit requirements.
(c) (i) The costs of the federal compliance portion of the audit may be paid from anappropriation to the state auditor from the General Fund.
(ii) If an appropriation is not provided, or if the federal government does not specificallyprovide for payment of audit costs, the costs of the federal compliance portions of the audit shallbe allocated on the basis of the percentage that each state entity's federal funding bears to thetotal federal funds received by the state.
(iii) The allocation shall be adjusted to reflect any reduced audit time required to auditfunds passed through the state to local governments and to reflect any reduction in audit timeobtained through the use of internal auditors working under the direction of the state auditor.
(4) (a) Except as provided in Subsection (4)(b), the state auditor shall, in addition tofinancial audits, and as the auditor determines is necessary, conduct performance and specialpurpose audits, examinations, and reviews of any entity that receives public funds, including adetermination of any or all of the following:
(i) the honesty and integrity of all its fiscal affairs;
(ii) whether or not its administrators have faithfully complied with legislative intent;
(iii) whether or not its operations have been conducted in an efficient, effective, andcost-efficient manner;
(iv) whether or not its programs have been effective in accomplishing the intended

objectives; and
(v) whether or not its management, control, and information systems are adequate andeffective.
(b) The auditor may not conduct performance and special purpose audits, examinations,and reviews of any entity that receives public funds if the entity:
(i) has an elected auditor; and
(ii) has, within the entity's last budget year, had its financial statements or performanceformally reviewed by another outside auditor.
(5) The state auditor shall administer any oath or affirmation necessary to theperformance of the duties of the auditor's office, and may subpoena witnesses and documents,whether electronic or otherwise, and examine into any matter that the auditor considersnecessary.
(6) The state auditor may require all persons who have had the disposition ormanagement of any property of this state or its political subdivisions to submit statementsregarding it at the time and in the form that the auditor requires.
(7) The state auditor shall:
(a) except where otherwise provided by law, institute suits in Salt Lake County inrelation to the assessment, collection, and payment of its revenues against:
(i) persons who by any means have become entrusted with public monies or property andhave failed to pay over or deliver those monies or property; and
(ii) all debtors of the state;
(b) collect and pay into the state treasury all fees received by the state auditor;
(c) perform the duties of a member of all boards of which the state auditor is a memberby the constitution or laws of the state, and any other duties that are prescribed by theconstitution and by law;
(d) stop the payment of the salary of any state official or state employee who:
(i) refuses to settle accounts or provide required statements about the custody anddisposition of public funds or other state property;
(ii) refuses, neglects, or ignores the instruction of the state auditor or any controllingboard or department head with respect to the manner of keeping prescribed accounts or funds; or
(iii) fails to correct any delinquencies, improper procedures, and errors brought to theofficial's or employee's attention;
(e) establish accounting systems, methods, and forms for public accounts in all taxing orfee-assessing units of the state in the interest of uniformity, efficiency, and economy;
(f) superintend the contractual auditing of all state accounts;
(g) subject to Subsection (8), withhold state allocated funds or the disbursement ofproperty taxes from any state taxing or fee-assessing unit, if necessary, to ensure that officialsand employees in those taxing units of the state comply with state laws and procedures in thebudgeting, expenditures, and financial reporting of public funds; and
(h) subject to Subsection (9), withhold the disbursement of tax monies from any county,if necessary, to ensure that officials and employees in the county comply with Section59-2-303.1.
(8) Except as otherwise provided by law, the state auditor may not withhold funds underSubsection (7)(g) until a taxing or fee-assessing unit has received formal written notice ofnoncompliance from the auditor and has been given 60 days to make the specified corrections.

(9) The state auditor may not withhold funds under Subsection (7)(h) until a county hasreceived formal written notice of noncompliance from the auditor and has been given 60 days tomake the specified corrections.
(10) The state auditor shall:
(a) establish audit guidelines and procedures for audits of local mental health andsubstance abuse authorities and their contract providers, conducted pursuant to Title 17, Chapter43, Parts 2, Local Substance Abuse Authorities and 3, Local Mental Health Authorities, Title 51,Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and OtherLocal Entities Act, and Title 62A, Chapter 15, Substance Abuse and Mental Health Act; and
(b) ensure that those guidelines and procedures provide assurances to the state that:
(i) state and federal funds appropriated to local mental health authorities are used formental health purposes;
(ii) a private provider under an annual or otherwise ongoing contract to providecomprehensive mental health programs or services for a local mental health authority is incompliance with state and local contract requirements, and state and federal law;
(iii) state and federal funds appropriated to local substance abuse authorities are used forsubstance abuse programs and services; and
(iv) a private provider under an annual or otherwise ongoing contract to providecomprehensive substance abuse programs or services for a local substance abuse authority is incompliance with state and local contract requirements, and state and federal law.
(11) The state auditor may, in accordance with the auditor's responsibilities for politicalsubdivisions of the state as provided in Title 51, Chapter 2a, Accounting Reports from PoliticalSubdivisions, Interlocal Organizations, and Other Local Entities Act, initiate audits orinvestigations of any political subdivision that are necessary to determine honesty and integrity infiscal affairs, accuracy and reliability of financial statements, effectiveness, and adequacy offinancial controls and compliance with the law.
(12) (a) The state auditor may not audit work that the state auditor performed beforebecoming state auditor.
(b) If the state auditor has previously been a responsible official in state governmentwhose work has not yet been audited, the Legislature shall:
(i) designate how that work shall be audited; and
(ii) provide additional funding for those audits, if necessary.
(13) The state auditor shall:
(a) with the assistance, advice, and recommendations of an advisory committeeappointed by the state auditor from among local district boards of trustees, officers, andemployees and special service district boards, officers, and employees:
(i) prepare a Uniform Accounting Manual for Local Districts that:
(A) prescribes a uniform system of accounting and uniform budgeting and reportingprocedures for local districts under Title 17B, Limited Purpose Local Government Entities -Local Districts, and special service districts under Title 17D, Chapter 1, Special Service DistrictAct;
(B) conforms with generally accepted accounting principles; and
(C) prescribes reasonable exceptions and modifications for smaller districts to theuniform system of accounting, budgeting, and reporting;
(ii) maintain the manual under Subsection (13)(a) so that it continues to reflect generally

accepted accounting principles;
(iii) conduct a continuing review and modification of procedures in order to improvethem;
(iv) prepare and supply each district with suitable budget and reporting forms; and
(v) prepare instructional materials, conduct training programs, and render other servicesconsidered necessary to assist local districts and special service districts in implementing theuniform accounting, budgeting, and reporting procedures; and
(b) continually analyze and evaluate the accounting, budgeting, and reporting practicesand experiences of specific local districts and special service districts selected by the state auditorand make the information available to all districts.
(14) (a) The following records in the custody or control of the state auditor are protectedrecords under Title 63G, Chapter 2, Government Records Access and Management Act:
(i) records that would disclose information relating to allegations of personalmisconduct, gross mismanagement, or illegal activity of a past or present governmental employeeif the information or allegation cannot be corroborated by the state auditor through otherdocuments or evidence, and the records relating to the allegation are not relied upon by the stateauditor in preparing a final audit report;
(ii) records and audit workpapers to the extent they would disclose the identity of aperson who during the course of an audit, communicated the existence of any waste of publicfunds, property, or manpower, or a violation or suspected violation of a law, rule, or regulationadopted under the laws of this state, a political subdivision of the state, or any recognized entityof the United States, if the information was disclosed on the condition that the identity of theperson be protected;
(iii) before an audit is completed and the final audit report is released, records or draftscirculated to a person who is not an employee or head of a governmental entity for their responseor information;
(iv) records that would disclose an outline or part of any audit survey plans or auditprogram; and
(v) requests for audits, if disclosure would risk circumvention of an audit.
(b) The provisions of Subsections (14)(a)(i), (ii), and (iii) do not prohibit the disclosureof records or information that relate to a violation of the law by a governmental entity oremployee to a government prosecutor or peace officer.
(c) The provisions of this Subsection (14) do not limit the authority otherwise given tothe state auditor to classify a document as public, private, controlled, or protected under Title63G, Chapter 2, Government Records Access and Management Act.

Amended by Chapter 360, 2008 General Session
Amended by Chapter 382, 2008 General Session


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