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 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

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

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

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

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.

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.