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 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.