Office of the
State Auditor

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About Us

Capitol Building

Mission Statement

We provide Utah taxpayers and government officials with an independent assessment of financial operation, statutory compliance, and performance management for state and local government.

Organization

Financial Audit

The Financial Audit Division is responsible for auditing all State departments, agencies and colleges and universities. Both State funds and federal grants are audited. These audits are conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the Single Audit Act to determine the reliability of financial statements, the effectiveness and adequacy of internal controls, and the degree of compliance with legal and contractual requirements.

Performance Audit

The Performance Audit group performs audits that evaluate the efficiency of operations and the effectiveness of programs, and can range from an audit of a specific case or individual to an audit of an entire agency. Performance audits can also measure operational compliance to given criteria such as state/federal law, administrative rule, or policy and the adequacy of such standards.

Special Projects

Special Projects are special request audits, reviews, or other engagements. The audits include internal control reviews, legal compliance and financial related audits, and other investigations, often referred to the Office by citizens, of potential waste, fraud and abuse in government organizations.

Local Government

The Local Government Division ensures uniform accounting, budgeting, and financial reporting by Utah’s local governments. This is done by providing consultation, budget forms, and uniform accounting guidelines and services for counties, municipalities, school districts, and local districts.

The Division reviews independent audits of all units of local government for compliance with reporting standards and conformity with generally accepted accounting principles and State law. The Division also presents training to local government officials and to CPA’s conducting governmental audits.

Utah Law and State Auditor Authority

The Office of the State Auditor audits state funds by authority of the Utah Constitution and the Utah Code. The State Auditor does not audit individual tax returns, however, tax returns may be reviewed during the audit of the Utah State Tax Commission.

Utah Constitution

Article VII…

The State Auditor shall “perform financial post audits of public accounts” (Section 15) and “hold office for four years beginning on the first Monday of January next after their election” (Section 1). The State Auditor “shall be 25 years of age or older at the time of election.” No person is eligible for the Office of the State Auditor “unless at the time of election that person is a qualified voter and has been a resident citizen of the state for five years next preceding the election” (Section 3).

Utah Code

Title 67 Chapter 3

67-3-1(1) “The state auditor shall be the auditor of public accounts and as such shall be independent of any executive or administrative officers of the state.”

67-3-1(3)(a)(i) The state auditor shall “audit each permanent fund, each special fund, the General Fund, and the accounts of any department of state government or any independent agency or public corporation on a regular basis as the auditor shall determine necessary or upon request of the governor or the Legislature. These audits are to be performed in accordance with generally accepted auditing standards and other auditing procedures as promulgated by recognized authoritative bodies. The audits shall be conducted to determine honesty and integrity in fiscal affairs, accuracy and reliability of financial statements, effectiveness and adequacy of financial controls, and compliance with the law, as the auditor shall determine necessary.”