State Auditor Hotline FAQ’s

The State Auditor is the auditor of public accounts and is independent of any executive or administrative officers of the state. The office has constitutional and statutory authority to review a variety of financial and compliance-related matters in state and local governments and any entity that receives public funds. In addition, state statute designates us as a receiver of “whistleblower” complaints. Finally, the state legislature has mandated that our office receive certain compliance related complaints. The various categories are outlined below:

Alleged Improper Government Activities

Utah Code §67-3-1 authorizes the state auditor to conduct various special purpose audits, examinations, and reviews of any entity that receives public funds. The office will consider complaints that involve:

• The honesty and integrity of fiscal affairs
• Accuracy and reliability of financial statements and systems
• Adequacy of financial controls and compliance with the law
• Compliance with legislative intent (generally financial related)
• Certain aspects of programmatic or operational effectiveness

The resources of the Office are limited and require us to screen and prioritize complaints based on factors such as significance, financial impact, and substantiality of evidence. Therefore, we may refer some complaints to other entities and may decline to investigate certain complaints or aspects of a complaint based on established screening criteria, State Auditor discretion, and/or prioritization. Complaints that are supported by verifiable evidence may be deemed a higher priority for acceptance and investigation.

Reporting of Governmental Waste or Violations of Law (Whistleblower Statute)

Utah Code §67-21-3 identifies the State Auditor as one of many officials to whom public employees may report their concerns about:

• Waste or misuse of public funds, property, or manpower
• Violations of a law, rule, or regulation applicable to the government
• Gross mismanagement
• Abuse of authority
• Unethical conduct

These types of complaints can be reported using the “Improper Government Activity” form. If the complainant is an employee who wishes to invoke protections, they should click the box of the form indicating:

As an employee of the subject entity, I request WHISTLEBLOWER STATUS under Utah Code §67-21. I have read and understand the provisions of this statute and understand that the State Auditor cannot prevent adverse employment actions

When a complainant indicates they want to invoke “whistleblower protection”, the Office will make a record of the complaint in accordance with the statute. Then consideration will be given as to whether the subject matter is within our purview and expertise as government auditors. If a complaint is not accepted for review by the State Auditor due to lack of jurisdiction, authority, or expertise, the Office will direct the complainant to appropriate resources whenever possible.

Alleged Improper Privacy Practices

Utah Code §67-3-1(19) and §67-3-13(2)(d) authorize the State Auditor to oversee the State Privacy Auditor. Among other duties, the State Privacy Auditor responds to requests from individuals to audit a governmental entity’s privacy practices and their handling of personal data, including how that data is collected, used, shared, or stored. Individuals with concerns about a governmental entity’s handling of data may report their concerns on the Improper Government Activity form.

Legislatively Mandated Compliance Complaints

The state legislature has mandated that the State Auditor receive and investigate alleged violations of the following Utah Code sections:

• Utah Code §63G, Chapter 31, Distinctions on the Basis of Sex
• Utah Code §67-27-107 through §67-27-109, Equal Opportunity issues
• Utah Code §63G-1-704, Display of Flags

The State Auditor determines how best to use the resources of the office and may decline to investigate complaints based on established screening criteria or other factors including but not limited to:

• Any matter that is considered outside our purview and expertise.
• Current resources and caseload may prevent us from addressing the complaint in a timely manner.
• The complaint could be better addressed by another entity or other method.
• The subject matter is deemed to be lower priority due to lack of significance , lack of specificity, lack of available evidence, or other factors.
• The complainant has not sufficiently attempted to resolve their concerns directly with the entity when possible. The Office does not act as an intermediary to obtain information for individuals that they can obtain.
• Issues that are currently involved in litigation

In addition, resources exist to address many common concerns. Please review the list below to see if another office would be a more appropriate venue for resolving the concern. This list is not comprehensive, and we may refer complaints to other entities to help expedite resolution of concerns.

Complaints must be submitted in writing using the applicable Hotline Reporting Form. Use of this form helps complainants effectively communicate essential information regarding their complaint.

Complainants should list any evidence that supports their complaint in the reporting form. Due to limited resources, the Office is unable to accept complaints that are not specific in nature or that are not well supported by credible evidence. Documentary evidence can be submitted via email at auditorhotline@utah.gov. Please reference the entity and the assigned case number, if available, in the subject line of the email.

If you have questions, please contact the Hotline team:

• Email: auditorhotline@utah.gov
• US Mail: OSA Hotline, PO Box 142310, SLC, Utah 84114-2310
• Phone: (801) 538-9777

An important step in establishing the significance of reported concerns is to provide credible information and substantiated data with each complaint. Essential information includes specifics on ‘who, what, where, when’ as well as any other details that may be important such as information on other witnesses, documents, and pertinent evidence. The Hotline Reporting Form has specific questions designed to guide complainants through the submission process and ensure necessary details are included. Evidence can be submitted via email at auditorhotline@utah.gov. Please reference the entity and assigned case number, if available, in the subject line of the email.

Providing specific examples and documentation that directly support the reported allegations will increase the likelihood that the Office will be able to pursue the complainant’s concerns. If the complaint is too broad, vague, or unsubstantiated, staff may not be able to perform an effective investigation, and the complaint will likely be declined.

Complainants can obtain evidence from a variety of sources. Below is a list of common resources that have proven helpful. This list is not exhaustive.

1. Access financial information through Transparent Utah. The State Auditor collects and publishes government entity financial and other information on https://transparent.utah.gov/.
2. Submit a formal Government Records Access and Management Act (GRAMA) request. Utah Code 63G-2, Government Records Access and Management Act, gives residents the right to inspect or request a copy of unrestricted public records. Documents that provide evidence for your complaint should be requested through the centralized Open Records Portal or contact the entity’s records officer.
3. Research the Entity’s website for written policies and procedures to help determine whether expenditures or other transactions in question are either specifically allowed or prohibited by policy. The written policies and procedures may also provide information regarding the Entity’s procurement process and required purchase approvals.
4. Review the Entity’s annual financial reports and budgets. These documents can help you gain an understanding of the Entity’s financial position and operations, as well as compliance with certain legal requirements. Annual financial reports and other required reports can be found at https://reporting.auditor.utah.gov/searchreports/s/
5. Review public meeting Agendas, minutes, and audio for the entity.These are available through the Utah Public Meeting Notice Website at https://www.utah.gov/pmn/

We screen and prioritize complaints based on significance, financial impact, internal resources, and other factors. The following represents some of the factors that are considered during the screening and prioritization process.

• Auditor authority: Does the complaint involve actions by an entity subject to the Office of the Utah State Auditor’s authority? The entity must be subject to oversight by the State Auditor. The drop-down box on the complaint form allows the complainant to choose the specific entity. If the entity is not on the list, choose “other/unknown.” Examples of entities under our oversight authority include:
• Utah State agencies, departments, offices, commissions, etc.
• Local government entities such as counties, cities, towns, metro townships. Note: statute limits our authority at counties to certain subject matters.
• Special and special service districts.
• Local Education Agencies such as school districts and charter schools. Note: many complaints regarding these entities should first be submitted to Utah State Board of Education Internal Auditor at https://schools.utah.gov/internalaudit/index.
• Other non-federal public entities such as state and local courts, colleges, universities, and not-for-profit entities that receive public funds.
• Improper governmental activities: Does the complaint pertain to improper governmental activities? Disagreements with management decisions or actions taken by elected officials that are deemed to be within their authority or management discretion will not be investigated.
• Attempts to resolve: Has the complainant taken appropriate steps to resolve the issue with the entity? If the entity is not responsive, the concern relates to top management, or the complainant desires anonymity, the Hotline may be contacted first.
• Timing and frequency: What is the timing and frequency of alleged improper activity? Allegations of improper activities that are recent and/or ongoing may receive a higher priority.
• Referral to other entities: Should the allegation be investigated by another entity? In some cases, we may refer complaints to internal/external auditors or other entities, as considered appropriate. We will generally discuss these options with the complainant.
• Investigative feasibility: Can the complaint be efficiently and effectively investigated? Overly broad or vague complaints or complaints where evidence is unavailable may be declined or receive a low priority.

Utah Code §67-21-3 prohibits public employers from taking adverse action against their employees for reporting government waste or violations of law in good faith, to the appropriate authorities. A public employee who reports a concern in writing to the State Auditor or another entity as designated in the statute, is given the presumption of having acted in good faith according to the statute. This presumption may aid the employee in a civil legal proceeding if adverse action is taken by the employer.

While the State Auditor is a designated receiver for whistleblower complaints, the Office does not have the authority to investigate alleged adverse action by the complainant’s employer and cannot advocate on the employee’s behalf. Should a public employer take adverse action in violation of the statute against a public employee, the burden of contesting that action remains with the employee. Complainants should consider consulting private legal counsel.

Complainant identity is considered protected information under the Utah Government Records Access and Management Act (GRAMA) and, if requested by the complainant, will be kept confidential unless otherwise required by law or court order. (See Utah Code §67-3-1(17))

Complaints may be submitted anonymously to the Hotline. However, we prefer that the complainant provide their name and contact information to allow us to ask follow-up questions. Also, please note that anonymous complaints do not invoke Whistleblower protections.