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Prior Audit Reports 2016-18

Links to Audit Reports Released by the Office 2016-2018

2018

• Office of the State Auditor Releases  – December 2018
  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

• Office of the State Auditor Releases  – December 2018
  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

• Office of the State Auditor Releases  – December 2018
  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

• Office of the State Auditor Releases  – December 2018
  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 Releases  – December 2018

• CAFR – FY 2018 Comprehensive Annual Financial Report
• Office of the State Auditor Releases  – December 2018
• Management Letter – Dept. of Administrative Services – Report No. 18-18
• Management Letter – Dept. of Technology Services – Report No. 18-17
• Management Letter – Dept. of Human Resource Management – Report No. 18-15
•  Management Letter – Public Employees Health Program – Report No. 18-16
• Management Letter – Utah State Tax Commission – Report No. 18-25

Office of the State Auditor Releases  – November 2018

• 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
• Report – Canyons School District, Report on 2017 Bond Proposition, Report No. GOL-18-SPb
• Report – Ogden School District, Report on 2017 Bond Proposition, Report No. GOL-18-SPa
• Management Letter – Department of Natural Resources – Report No. 18-07
• Management Letter – Utah National Guard – Report No. 18-12
• Review Report – Central Utah Water Conservancy District 
• Review Report – Jordan Valley Water Conservancy District 
• Review Report – Washington County Water Conservancy District 
• Review Report – Weber Basin Water Conservancy District
• A Performance Audit of Educator Misconduct Reporting and Discipline within the Utah System of Public Education – Report No. PA – 18‐03

Office of the State Auditor Releases  – October  2018

• Management Letter – Department of Human Services – Report No. 18-03
• Management Letter – Department of Health – Report No. 18-04
• Limited Review of Southwest Utah Public Health Department – Report No. SUHD-17-SP
• Review of Emery County’s Distribution of Federal Mineral Lease Monies – Management Letter
• Utah’s General Financial Literacy Graduation Requirement:  A Program Review

Office of the State Auditor Releases – August  2018

• Ogden-Weber Technical College Annual Financial Report together with the Report on Internal Control and Compliance – Report No. 18-02

Office of the State Auditor Releases – July 2018

• Limited Review of the Unified Police Department – Report No. UNPD-18-SP

Office of the State Auditor Releases – May 2018

• Utah Navajo Trust Fund 2017 Annual Financial Report – Report No. 17-38
• Utah Navajo Trust Fund 2017 Report on Internal Control and Compliance – Report No. 17-39 

Office of the State Auditor Releases – May 2018

• Utah State Fair Corporation 2017 Annual Financial Report – Report No. 17-40
• Utah State Fair Corporation 2017 Report on Internal Control and Compliance – Report No. 17-41

Office of the State Auditor Releases – May 2018

• Internal Control Audit of the Office of the Attorney General and its Medicaid Fraud Control Unit
• Audit Report – Labor Commission
• Audit Report – Department of Commerce
• Audit Report – Department of Corrections
• Internal Control Audit of the Administrative Office of the Courts

Office of the State Auditor Releases – April  2018

• Special Project Report on Santa Clara City
• Special Financial Audit of the Department of Alcoholic Beverage Control
• Special Project Report on Plymouth Town for the Period July 2015 through May 2017
• Limited Performance Audit of Salt Lake City’s Police Department – Performance Audit Report No. 18‐02
• Review of Washington County – Report No. WGCO-17-SP
• Uintah Basin Applied Technology College Annual Financial Report. Report No. 17-32
• Uintah Basin Applied Technology College Report on Internal Control and Compliance. Report No. 17-37
• Tooele Applied Technology College Annual Financial Report together with the Report on Internal Control and Compliance – Report No. 17-35
• Mountainland Applied Technology College Annual Financial Report together with the Report on Internal Control and Compliance – Report No. 17-31
• Southwest Applied Technology College Annual Financial Report together with the Report on Internal Control and Compliance – Report No. 17-36

• Office of the State Auditor Releases – March 2018
  Southern Utah University
  –Annual Financial Report
  -Internal Control and Compliance – Report # 17-19

• Office of the State Auditor Releases – March 2018
  Salt Lake Community College
  -Annual Financial Report, with State Auditor’s Opinion
  –SLCC – Report on Internal Control and Compliance – SLCC – Report No. 17-33

• Office of the State Auditor Releases – March 2018
  Snow College
  –Annual Financial Report, with State Auditor’s Opinion
  –Internal Control and Compliance Report No. 17-34

• Office of the State Auditor Releases – March 2018
  Performance Audit of Local Education Agency (LEA) Compliance with Procurement Requirements Performance Audit Report No. 18‐01

• Office of the State Auditor Releases – March 2018
  Annual Audit of the Minimum School Program (MSP) – Report No. 17-30

• Office of the State Auditor Releases – March 2018
  Annual Audit of the UPSTART Program – Report No. 17-29

• Office of the State Auditor Releases – January 2018
  Utah Department of Transportation Financial Audit Management Letter Report No. 17-28

• Office of the State Auditor Releases – January 2018
  University of Utah Intercollegiate Athletics Department Agreed-Upon Procedures Report No. 17-27

• Office of the State Auditor Releases – January 2018
  Southern Utah University Intercollegiate Athletics Program Agreed-Upon Procedures Report No. 17-26

• Office of the State Auditor Releases – January 2018
  Utah State University Athletic Department Agreed-Upon Procedures Report No. 17-25

• Office of the State Auditor Releases – January 2018
  Weber State University Intercollegiate Athletics Program Agreed-Upon Procedures Report Report No. 17-24

• Office of the State Auditor Releases – January 2018
  –Dixie State University – Report on Internal Control and Compliance – Report No. 17-21
  -Annual Financial Report for Dixie State University

• Office of the State Auditor Releases – January 2018
  –Bridgerland Applied Technology College Annual Financial Report and Government Auditing Standards Report Report No. 17-22

• Office of the State Auditor Releases – January 2018
  –Utah Department of Veterans and Military Affairs Management Letter Report No. 17-13

• Office of the State Auditor Releases – January 2018
  State of Utah Total Compensation Study Covering Fiscal Year 2017

2017

• Office of the State Auditor Releases – December 2017
  Single Audit Report, Report No. 17-20 Fiscal Year Ended June 30, 2017

• Office of the State Auditor Releases – December 2017
  Comprehensive Annual Financial Report

• Office of the State Auditor Releases – December 2017
  Weber State University Report on Internal Control and Compliance – Report No. 17-10
  Weber State University Annual Financial Report including State Auditor’s Report

• Office of the State Auditor Releases – December 2017
  Public Employees Health Program Single Audit Management Letter No. 17-17

• Office of the State Auditor Releases – December 2017
  Park City School District Procurement Non-Compliance

• Office of the State Auditor Releases – November 2017
  Department of Human Resource Management Single Audit Management Letter No. 17-16

• Office of the State Auditor Releases – November 2017
  Commission on Criminal and Juvenile Justice Utah Office for Victims of Crime – Report No. 17-04

• Office of the State Auditor Releases – November 2017
  Morgan County Internal Controls – Report No. 18-MOCO-SP

• Office of the State Auditor Releases – November 2017
  Uintah Transportation Special Service District – Report No. UISS-18-SP

• Office of the State Auditor Releases – November 2017
  Department of Public Safety Single Audit Management Letter No. 17-07

• Office of the State Auditor Releases – November 2017
  Department of Workforce Services Single Audit Management Letter No. 17-06

• Office of the State Auditor Releases – October 2017
  Utah Department of Transportation Single Audit Management Letter No. 17-05

• Office of the State Auditor Releases –
  Letters Addressing Observations of the Recently Completed Primary Election – September 2017
  August 2017 Letter – Letter to Lieutenant Governor Cox highlighting Office’s review of the ballot counting process
  September 2017 Letter – Letter to Lieutenant Governor Cox  detailing issues related to the use of the Voter Information and State Tracking Application (VISTA)

• Office of the State Auditor Releases –
  Letter to Governor Herbert – Limited Review of College Athlete Graduation Rates – September 2017

• Office of the State Auditor Releases –
  Letters Regarding Review of the Mountain Accord Program – September 2017
  Letter to Council Chair DeBry and Salt Lake County Council
  Letter to Representative Kim Coleman and Representative Ken Ivory

• Office of the State Auditor Releases – September 2017
  Mountainland Applied Technology College Single Audit Management Letter Report No. 17-02

• Office of the State Auditor Releases – August 2017
  Weber State University Charter Academy Agreed Upon Procedures

• Office of the State Auditor Releases – August 2017
  Review of Lone Peak Fire Department within the Lone Peak Public Safety District Report No. LPPS-17-SP

• Office of the State Auditor Releases — August 2017
  Management Letter –  Financial Oversight of the Salt Lake County Recorder’s Office after Resignation of the County Recorder

• Office of the State Auditor Releases — August 2017
  Ogden-Weber Applied Technology College Financial Statements and GAS Report Report No. 17-03

• Office of the State Auditor Releases – July 2017
  Management Letter –  Review of Financial Oversight of Salt Lake County Recorder’s Office

• Office of the State Auditor Releases – July 2017
  Morgan County Management Letter

• Office of the State Auditor Releases – June 2017
  Davis County Management Letter

• Office of the State Auditor Releases –
  Audit of State Charter School Board Report No. ATAC-16-SP1 – June 2017

• Office of the State Auditor Releases – May 2017
  Athlos Academy of Utah Management Letter

• Office of the State Auditor Releases –
  Audit of Department of Alcoholic Beverage Control Report No. 17-01 – May 2017

• Office of the State Auditor Releases – May 2017
  Audit of Department of Environmental Quality, Division of Water Quality Report No. DEQ-17-SP

• Office of the State Auditor Releases –
  Heber Valley Historic Railroad Authority Follow Up on Report No. MAO-16-OA3 – May 2017

• Office of the State Auditor Releases –
  Military Installation Development Authority Follow Up on Report No. MAO-16-OA1 – May 2017

• Office of the State Auditor Releases –
  Utah Schools for the Deaf and Blind Follow up on Report No. MAO-16-OA4 – May 2017

• Office of the State Auditor Releases –
  Utah State Fair Corporation  Follow Up on Report No. MAO-16-OA2 – May 2017

• Office of the State Auditor Releases –
  Report on Internal Controls and Established Policies and Procedures at Tooele Applied Technology College – May 2017

• Office of the State Auditor Releases –
  Utah Dairy Commission Follow-up on Report No. MAO-16-OA5 – April 2017

• Office of the State Auditor Releases –
  Peer Review Report – National State Auditor’s Association Peer Review Report – April 2017

• Office of the State Auditor Releases –
  Audit of The Utah State Board of Education Dual Language Immersion Program Report No. OOE-17-SP2 – April 2017

• Office of the State Auditor Releases –
  Findings for the Utah Municipal Finance Cooperative II Trust – Report No. UMFC-17-SP – April 2017

• Office of the State Auditor Releases – April 2017
  Utah Navajo Trust Fund Annual Financial Report – Report No. 16-49
  Utah Navajo Trust Fund Report on Internal Control and Compliance –  Report No. 16-50

• Office of the State Auditor Releases – April 2017
  Audit of the Canyon Land Special Service District –  Report No. CLSSD-16-SP
  Audit of Kane County Recreation & Transportation Special Service District – Report No. KCRT-16-SP
  Audit of Kane County Oversight of Canyon Land Special Service District and Kane County Recreation & Transportation Special Service District –  Report No. KANE-16-SP

• Office of the State Auditor Releases –
  A Performance Audit Of State Agency And Board Of Education Compliance With Performance Evaluation Requirements – March 2017

• Office of the State Auditor Releases –
  Analysis of Sales Tax Effectiveness  – March 2017

• Office of the State Auditor Releases –
  Audit of the Utah League of Cities and Towns – Report No. ULCT-17-SP – January 2017

• Office of the State Auditor Releases –
  Audit of Unified Fire Service Area, Report No. SSVF-17-SPb – January 2017

• Office of the State Auditor Releases –
  Audit of Unified Fire Authority, Report No. SSVF-17-SPa – January 2017

2016

• Office of the State Auditor Releases –
  Single Audit Report, Report No. 16-34, Fiscal Year Ended June 30, 2016 – December 2016

• Office of the State Auditor Releases –
  The Cost of Yesterday’s Pension Promises to Public Education – December 2016

• Office of the State Auditor Releases –
  Independent State Auditor’s Report on the 2016 State of Utah Comprehensive Annual Financial Report – November 2016

• Office of the State Auditor Releases –
  State of Utah Statement of Long-Term Liabilities and Commitments – November 2016

• Office of the State Auditor Releases –
  Comparison of First‐year Salaries for Education Majors to First‐year Salaries for Other Majors – November 2016

• Office of the State Auditor Releases –
  Dixie State University – Single Audit Management Letter – Report No. 16-08 – November 2016

• Office of the State Auditor Releases –
  Office of Education – Single Audit Management Letter – Report No. 16-19 – November 2016

• Office of the State Auditor Releases –
  Snow College – Single Audit Management Letter – Report No.  16-25 – November 2016

• Office of the State Auditor Releases –
  Utah State Office of Rehabilitation – Single Audit Management Letter – Report No. 16-23 – November 2016

• Office of the State Auditor Releases –
  Utah Valley University – Single Audit Management Letter – Report No. 16-10 – November 2016

• Office of the State Auditor Releases –
  Department of Workforce Services – Single Audit Management Letter – Report No. 16-23 – November 2016

• Office of the State Auditor Releases –
  University of Utah – Single Audit Management Letter – Report No. 16-09 – November 2016

• Office of the State Auditor Releases –
  Salt Lake Community College – Single Audit Management Letter – Report No. 16-12 – November 2016

• Office of the State Auditor Releases –
  Southern Utah University – Single Audit Management Letter – Report No. 16-07 – November 2016

• Office of the State Auditor Releases –
  Weber State University – Single Audit Management Letter – Report No. 16-24 – November 2016

• Office of the State Auditor Releases –
  Department of Health – Single Audit Management Letter – Report No. 16-16 – November 2016

•  Office of the State Auditor Releases –
  Department of Workforce Services- Single Audit Management Letter – Report No. 16-17 – November 2016

• Office of the State Auditor Releases –
  Weber State University Charter Academy – Report on Compliance with Pupil Accounting Rules – October 2016

• Office of the State Auditor Releases –
  Utah State University Edith Bowen Laboratory School – Report regarding compliance with Pupil Accounting Rules – October 2016

• Office of the State Auditor Releases –
  Department of Public Safety- Single Audit Management Letter – Report No. 16-18 – October 2016

• Office of the State Auditor Releases –
  Office of Education – UPSTART Program Report on Audit Procedures – Report No. 16-16 – October 2016

• Office of the State Auditor Releases –
  Department of Human Services – Single Audit Management Letter – Report No. 16-05 – October 2016

• Office of the State Auditor Releases –
  Department of Natural Resources – Single Audit Management Letter – Report No. 16-03 – October 2016

• Office of the State Auditor Releases –
  State Board of Regents of the State of Utah Report No. 16-15 – September 2016

• Office of the State Auditor Releases –
  6-30-16 Comprehensive Annual Financial Report Davis Applied Technology College –  September 2016

• 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 Report No. 16-02  – September 2016

• Office of the State Auditor Releases –
  Utah Schools for the Deaf and Blind Review of Purchase Card Internal Controls – MAO-16-OA4 – September 2016

• Office of the State Auditor Releases –
  Utah Dairy Commission Limited Review of Certain Financial Activities – MAO-16-OA5 – September 2016

• Office of the State Auditor Releases –
  Military Installation Development Authority (MIDA) Review of Credit Card Internal Controls – MAO-16-OA1 – September 2016

• Office of the State Auditor Releases –
  Utah State Fair Corporation Review of Credit Card Internal Controls – MAO-16-OA2 – September 2016

• Office of the State Auditor Releases –
  Heber Valley Historic Railroad Authority Review of Credit Card Internal Controls – MAO-16-OA3 – September 2016

• Office of the Utah State Auditor Releases –
  Review of Emigration Improvement District – EMIG-14-SP – August 2016

• Office of the Utah State Auditor Releases –
  Performance Audit of Medicaid Prescription Drug Controls – PA 16-02 – August 2016

• Office of the Utah State Auditor Releases –
  Report on Emery County Improper Wire Transfer by County Treasure – EMCO-16-SP – August 2016

• Office of the Utah State Auditor Releases –
  Ogden-Weber Applied Technology College Report No. 16-04 – August 2016

• Office of the Utah State Auditor Releases –
  Review of Internal Controls at the Utah Communications Authority – UCA-16-SP2 – August 2016

• Office of the Utah State Auditor Releases –
  Report on the MOU between the Utah Schools for the Deaf and Blind and the Sound Beginnings Program at USU – DBS-16-SP1 – August 2016

• Office of the Utah State Auditor Releases –
  Report on Kaysville City Review of Expenditures for “Big Red” Fire Engine 2016 Parade Entry – AYS-17-SP – August 2016

• Office of the Utah State Auditor Releases –
  Morgan County – Report on the Compensation practices of the Morgan County Fire Department Report No.  MOCO-16-SP – July 2016

• Office of the Utah State Auditor Releases –
  Report on Utah Local Governments Trust – 15-ULGT-8L – July 2016

• Office of the Utah State Auditor Releases –
  Utah Schools for the Deaf and Blind Report on Investigation of Theft – DBS-16-SP2 – July 2016

• Office of the Utah State Auditor Releases –
  A Limited Performance Audit of Independent State Entity Transparency – PA 16-03 – July 2016

• Office of the Utah State Auditor Releases –
  Investigation into Ferron City’s Oversight of the Millsite Golf Course – June 2016

• Office of the Utah State Auditor Releases –
  Utah State Fair Corporation Report on Internal Control and Compliance – for the year ending 12/31/2015 – Report No. 15-48 – June 2016

• Office of the Utah State Auditor Releases –
  Annual Financial Report of the Utah State Fair Corporation for the year ending 12/31/2015 – Report No. 15-49 – June 2016

• Office of the Utah State Auditor Releases –
  A Performance Audit of Utah Communications Authority Financial Management and Transparency  – PA 16-01 – May 2016

• Office of the Utah State Auditor Releases –
  Report on Kane County’s Internal Control and Financial Practices 6-KANE-3a – April 2016

• Office of the Utah State Auditor Releases  –
  Washington County School District Report on Internal Control and Compliance Over Credit Card Use – April 2016

• Office of the Utah State Auditor Releases  –
  Report on Internal Control and Compliance of the Utah Navajo Royalties Holding Fund – April 2016

• Office of the Utah State Auditor Releases  –
  Annual Financial Report of the Utah Navajo Royalties Holding Fund – April 2016

• Office of the Utah State Auditor Releases  –
  Limited inquiry and analysis of the use of vehicles assigned to employees at the Department of Public Safety – March 2016

• Office of the Utah State Auditor Releases  –
  Limited inquiry and analysis of the use of vehicles assigned to employees at the Department of Natural Resources – March 2016

• Office of the Utah State Auditor Releases –
  Review of Southwest Utah Public Health Department 16-SUHD-3L – March 2016

• Office of the Utah State Auditor Releases –
  Kane County Report on Investigation of Theft Report No. 6-KANE-3b – March 2016

• Office of the Utah State Auditor Releases –
  Report on Office of Education UPSTART Program – March 2016

• Office of the Utah State Auditor Releases –
  Review of Utah College of Applied Technology – March 2016

• Office of the Utah State Auditor Releases –
  Statewide Accountability Survey Observations – March 2016

• Office of the Utah State Auditor Releases –
  Annual Financial Report  of Tooele Applied Technology College  – February 2016

• Office of the Utah State Auditor Releases –
  Annual Financial Report of Southwest Applied Technology College  – February 2016

• Office of the Utah State Auditor Releases –
  Report on Internal Control and Compliance for Salt Lake Community College – Janauary 2016

• Office of the Utah State Auditor Releases –
  Annual Financial Report for Salt Lake Community College – January 2016

• Office of the Utah State Auditor Releases –
  NCAA Compliance Report for Utah Valley University – January 2016

• Office of the Utah State Auditor Releases –
  Annual Financial Report of Mountainland Applied Technology College – January 2016

• Office of the Utah State Auditor Releases –
  Report on Internal Control and Compliance of Mountainland Applied Technology College – January 2016

• Office of the Utah State Auditor Releases –
  Review of the Office of Education Minimum School Program 2015 and Projections for 2017 – January 2016

• Office of the Utah State Auditor Releases –
  Annual Financial Report of Snow College – January 2016

• Office of the Utah State Auditor Releases –
  NCAA Compliance Report of Dixie State University – January 2016

• Office of the Utah State Auditor Releases –
  NCAA Compliance Agreed Upon Procedures Report for Southern Utah University – January 2016

• Office of the Utah State Auditor Releases –
  NCAA Compliance Report for the University of Utah– January 2016

• Office of the Utah State Auditor Releases –
  NCAA  Agreed Upon Procedures Report for Utah State University – January 2016

• Office of the Utah State Auditor Releases –
  Public Employees Health Program – Opportunities for Financial Benefit Using High Deductible Medial Plans Report no. AR 16-01 – January 2016