Financial Audits

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.  Below are links to recent Financial Audit Reports and Presentations.

Recent Audits and Presentations

Office of the State Auditor Releases Reports for Eight Public Technical Colleges – March 2019

• News Release – Office of the State Auditor Releases Reports for Eight Public Technical Colleges
• Bridgerland Technical College6-30-18 Annual Financial Report together with the Report on Internal Control and Compliance – Report No. 18-40
• Davis Technical College 6-30-18 Annual Financial Report together with the Report on Internal Control and Compliance
• Dixie Technical College 6-30-18 Annual Financial Report together with the Report on Internal Control and Compliance
• Mountainland Technical College6-30-18 Annual Financial Report – Report No. 18-43 

  6-30-18 Report on Internal Control and Compliance – Report No. 18-44

• Ogden-Weber Technical College 6-30-18 Annual Financial Report together with the Report on Internal Control and Compliance – Report No. 18-02
• Southwest Technical College6-30-18 Annual Financial Report together with the Report on Internal Control and Compliance – Report No. 18-42
• Tooele Technical College 6-30-18 Annual Financial Report together with the Report on Internal Control and Compliance – Report No. 18-38
• Uintah Basin Technical College 6-30-18 Annual Financial Report together with the Report on Internal Control and Compliance – Report No. 18-39

Office of the State Auditor Issues Reports to Two Public Universities and Two Public Colleges – March 2019

• News Release – Office of the State Auditor Issues Reports to
  Two Public Universities and Two Public Colleges
• Utah Valley University:
  • Annual Financial Report – issued by UVU with Office of the State Auditor Opinion
  • Government Auditing Standards Report – Report No. 18-30
• Salt Lake Community College:
  • Annual Financial Report – issued by SLCC with Office of the State Auditor Opinion
  • Government Auditing Standards Report – Report No. 18-35
  • Single Audit Management Letter – Report No. 18-41
• Southern Utah University:
  • Annual Financial Report – issued by SUU with Office of the State Auditor Opinion
  • Government Auditing Standards Report – Report No. 18-28
• Snow College:
  • Annual Financial Report – issued by Snow College with Office of the State Auditor Opinion
  • Government Auditing Standards Report – Report No. 18-21

Office of the State Auditor Issues Management Letter to the Utah Department of Transportation – February 2019

• News Release – Office of the State Auditor Issues Management Letter to the Utah Department of Transportation
• Management Letter – Management Letter to the Utah Department of Transportation

Office of the State Auditor Releases Two Reports of Programs within Utah’s System of Public Education – January 2019

• News Release – Office of the State Auditor Releases Two Reports of Programs within Utah’s System of Public Education
• Report:  Minimum School Program – Report on Limited Review of Statutory Distributions for Fiscal Year 2018 and Projections for Fiscal Year 2020
• Report:  UPSTART Program – Report on a Limited Review of Contractor’s Use of UPSTART Funds and Findings and Recommendations for the Year Ended June 30, 2018

Office of the State Auditor Issues Athletic Department Agreed-Upon Procedures Reports to Five Utah Public Universities – January 2019

• News Release – Office of the State Auditor Issues Athletic Department Agreed-Upon Procedures Reports to Five Utah Public Universities
• Audit Report University of Utah:
  Intercollegiate Athletics Department Agreed-Upon Procedures Report
• Audit Report Utah State University:
  Athletic Department Agreed-Upon Procedures Report
• Audit Report Weber State University:
  Intercollegiate Athletics Program Agreed-Upon Procedures Report
• Audit Report Southern Utah University:
  Intercollegiate Athletics Program Agreed-Upon Procedures Report
• Audit Report Dixie State University:
  Athletic Department Agreed-Upon Procedures Report

Office of the State Auditor Issues Management Letters to Four Public Universities – December 2018

• News Release -Office of the State Auditor Issues Management Letters to Four Public Universities
• University of Utah:
  • Audit Opinion – Annual Financial Report (issued by UofU with Office of the State Auditor Opinion)
  • Government Auditing Standards Report – Report No. 18-14
  • Management Letter – Single Audit Management Letter – Report No. 18-23
• Utah State University:
  • Audit Opinion – Annual Financial Report (issued by USU with Office of the State Auditor Opinion)
  • Government Auditing Standards Report – Report No. 18-22
  • Management Letter – Single Audit Management Letter – Report No. 18-24
• Weber State University:
  • Audit Opinion – Annual Financial Report (issued by WSU with Office of the State Auditor Opinion)
  • Government Auditing Standards Report – Report No. 18-19
• Dixie State University:
  • Audit Opinion – Annual Financial Report (issued by DSU with Office of the State Auditor Opinion)
  • Government Auditing Standards Report – Report No. 18-26

Office of the State Auditor Completes Federal Funds Compliance Audit – December 2018

• News Release – Office of the State Auditor Completes 2018 Single Audit of Federal Funds
• Single Audit Report – Federal Funds Compliance Audit for Fiscal Year 2018

Office of the State Auditor Issues Two Management Letters – December 2018

• News Release – Office of the State Auditor Releases Two Management Letters
• Management Letter – Utah Commission on Criminal and Juvenile Justice, Office for Victims of Crime –Report No. 18-10
• Management Letter  – Utah State Tax Commission – Report No. 18-25

Office of the State Auditor Issues Additional Management Letters – December 2018

• New Release – Office of the State Auditor Releases 4 Additional Management Letters
• Management Letter – Department of Administrative Services – Report No. 18-18
• Management Letter – Department of Technology Services – Report No. 18-17
• Management Letter – Department of Human Resource Management – Report No. 18-15
• Management Letter – Public Employees Health Program – Report No. 18-16

Office of the State Auditor Completes Audit of the State of Utah’s 2018 Comprehensive Annual Financial Report – December 2018

• News Release – News Release – Office of the State Auditor Completes Audit of 2018 Comprehensive Annual Financial Report
• CAFR – Comprehensive Annual Financial Report and Audit Opinion
• Statement – Statement of Long-Term Liabilities and Commitments for the State of Utah 

Office of the State Auditor Releases 3 Additional Audits of Federal Financial Compliance and Internal Controls – November 2018

• News Release – Office of the State Auditor Releases 3 Additional Audits of Federal Financial Compliance and Internal Controls
• Management Letter – Department of Agriculture and Food – Report No. 18-09
• Management Letter – Department of Workforce Services – Report No. 18-06
• Management Letter – Utah State Board of Education – Report No. 18-08

Office of the State Auditor Releases Audits of Federal Financial Compliance and Internal Control Over Compliance – November 2018

• News Release – Office of the State Auditor Releases Audits of Federal Financial Compliance and Internal Control Over Compliance
• Management Letter – Department of Human Services – Report No. 18-03
• Management Letter – Department of Health – Report No. 18-04
• Management Letter – Department of Natural Resources – Report No. 18-07
• Management Letter – Utah National Guard – Report No. 18-12
• Slides:  Presentation to Social Services Appropriations Subcommittee of the Department of Health 2018 Single Audit Findings – January 29, 2019

Office of the State Auditor Releases its Internal Control Audit of the Office of the Attorney General and its Medicaid Fraud Control Unit – May 2018

• News Release – Office of the State Auditor Releases its Internal Control Audit of the Office of the Attorney General and its Medicaid Fraud Control Unit
• Audit Report – Internal Control Audit of the Office of the Attorney General and its Medicaid Fraud Control Unit

Office of the State Auditor Announces Internal Control Audits of Three State Agencies  – May 2018

• News Release – Office of the State Auditor Releases Internal Control Audits Of Three State Agencies
• Audit Report – Labor Commission
• Audit Report – Department of Commerce
• Audit Report – Department of Corrections

Office of the State Auditor Releases Internal Control Audit of the Administrative Office of the Courts – May 2018

• News Release – Office of the State Auditor Releases Internal Control Audit of the Administrative Office of the Courts
• Audit Report – Internal Control Audit of the Administrative Office of the Courts

Office of the State Auditor Releases its Special Financial Audit of the Dept. of Alcoholic Beverage Control – April 2018

• News Release – Office of the State Auditor Releases its Special Financial Audit of the Dept. of Alcoholic Beverage Control for procedures performed during FY 2018
• Special Financial Audit Report – Special Financial Audit of the Department of Alcoholic Beverage Control for procedures performed during FY 2018

Office of the State Auditor Releases Three Audits of Public Education Programs – March 2018

• News Release – Office of the State Auditor Releases Three Audits of Public Education Programs
• Audit – Performance Audit of Local Education Agency (LEA) Compliance with Procurement Requirements
• Annual Audit – Minimum School Program (MSP)
• Annual Audit – UPSTART Program

Office of the State Auditor Completes Single Audit of Federal Funds Received by State in Fiscal Year 2017 – December 2017

• News Release – Office of the State Auditor Completes Single Audit of Federal Funds Received by State
• Audit Report – Single Audit Report, Report No. 17-20 Fiscal Year Ended June 30, 2017
• Link to the Graphs of Historical Expenditures

Office of the State Auditor Completes Audit of the State of Utah’s 2017 Comprehensive Annual Financial Report and Issues Annual Statement of Long-Term Liabilities and Commitments – December 2017

• News Release – Office of the State Auditor Completes Audit of the State of Utah’s 2017 Comprehensive Annual Financial Report and Issues Annual Statement of Long-Term Liabilities and Commitments
• CAFR – Comprehensive Annual Financial Report
• Statement – Statement of Long-Term Liabilities and Commitments

Office of the State Auditor Releases Audit of Department of Alcoholic Beverage Control – May 2017

• News Release – Office of the State Auditor Releases Audit of Department of Alcoholic Beverage Control
• Audit Report – Audit of Department of Alcoholic Beverage Control

Office of the State Auditor Releases Audit of The Utah State Board of Education Dual Language Immersion Program – April 2017

• News Release – Office of the State Auditor Releases Audit of The Utah State Board of Education Dual Language Immersion Program
• Audit Report – Audit of The Utah State Board of Education Dual Language Immersion Program

Office of the State Auditor Completes Single Audit of Federal Funds Received by State in Fiscal Year 2016 – December 2016

• News Release – Office of the State Auditor Completes Single Audit of Federal Funds Received by State
• Audit Report – Single Audit Report, Report No. 16-34, Fiscal Year Ended June 30, 2016
• Link to the Graphs of Historical Expenditures

Office of the State Auditor Releases Report on Department of Alcoholic Beverage Control –
Special Financial and Limited Performance Audit For Procedures Performed During Fiscal Year 2016 – September 2016

• News Release – Office of the State Auditor Releases Report on Department of Alcoholic Beverage Control
• Audit Report – Report on Department of Alcoholic Beverage Control – Special Financial and Limited Performance Audit For Procedures Performed During Fiscal Year 2016 

Office of the State Auditor Releases Review of Purchase Card Internal Controls for the Utah Schools for the Deaf and Blind – September 2016

• Audit Report – Utah Schools for the Deaf and Blind Review of Purchase Card Internal Controls

Office of the State Auditor Releases Reports on Credit Card Internal Controls and Certain Financial Activities for Four Independent State Entities – September 2016

• News Release – Office of the State Auditor Releases Reports on Credit Card Internal Controls and Certain Financial Activities for Four Independent State Entities
• Audit Report  – Utah Dairy Commission Limited Review of Certain Financial Activities
• Audit Report – Military Installation Development Authority (MIDA) Review of Credit Card Internal Controls
• Audit Report – Utah State Fair Corporation Review of Credit Card Internal Controls 
• Audit Report – Heber Valley Historic Railroad Authority Review of Credit Card Internal Controls

Office Releases an Analysis Report on NCAA Athletics Revenue Subsidization for Utah’s Public Colleges and Universities – July 2015

• News Release – Office of the Utah State Auditor – Analysis Report on NCAA Athletics Revenue Subsidization for Utah’s Public Colleges and Universities
• Analysis Report – Office of the Utah State Auditor – Analysis Report No. AR 15‐02 – NCAA Athletics Subsidization
• Links to the 2014 NCAA reports for universities required to submit reports.
  • University of Utah
  • Utah State University
  • Weber State University
  • Southern Utah University
  • Utah Valley University (performed by outside CPA firm)

Office Releases Special Financial Audit of the Department of Alcoholic Beverage Control – May 2015

• News Release – Office of the Utah State Auditor – Special Financial Audit of the Department of Alcoholic Beverage Control
• Audit Report – Office of the Utah State Auditor – Special Financial Audit Report No. 15-01 – Department of Alcoholic Beverage Control
• Presentation – Alcoholic Beverage Control Commission, May 26, 2015

Office Completes Audit of Federal Funds Received by State in Fiscal Year 2014

• Press Release – Office of the Utah State Auditor Completes Audit of Federal Funds Received by State
• Audit Report, December 2014 – Single Audit Report No. 14-27

Office Issues A Limited Performance Audit of The Department of Alcoholic Beverage Control

• Audit Report, November 2014 – Performance Audit No. 14‐04 – A Limited Performance Audit of The Department of Alcoholic Beverage Control
• Presentation – Alcoholic Beverage Control Commission, November 18 2014

Office Completes Audit of Federal Funds Received by State

• Single Audit of Utah’s Federal Funds Expenditures, December 2013- Report No. 13-30

Presentation of the DABC Financial Audit Progress Report

• DABC Presentation – Progress Report September 24, 2013

Minimum School Program

• Minimum School Program Audit Results Presentation
• January 16th, 2013, Office of Education – Minimum School Program: Findings and Recommendations, report:12-OOE-7

Department of Workforce Services

• DWS Audit Results Presentation
• November 25th, 2012, Workforce Services Single Audit Management Letter – For the Year Ended June 30, 2012. Report contain 16 findings and recommendations. report:12-23

Links to Other Financial Audit Reports

The Office conducts regular audits of State Entities and the Audit of the use of Federal Funds (Single Audit). Reports can be searched using the Search Audit Reports function.