Utah Administrative Code Topic - Auditor
The Utah Administrative Code contains regulations related to the State Auditor's office and auditing practices, reflecting the State Auditor's constitutional and statutory duties. The Utah State Auditor is an independent, elected official responsible for providing oversight and accountability for public funds.
While there isn't a single "Title - Auditor" within the Utah Administrative Code, the State Auditor's responsibilities and related regulations are woven throughout various sections, often impacting the entities they audit.
Based on the provided search results, here's a summary of the Auditor's functions and where related regulations or guidelines might be found:
1. State Auditor's Responsibilities and Functions (Utah Code §§ 51-2a-301, 67-3-1): These sections of the Utah Code (not directly the Administrative Code, but fundamental to it) define the core duties of the State Auditor. These duties include:
Financial Post Audits: Performing independent financial audits of public accounts of state agencies, departments, independent agencies, and public corporations.
Compliance Audits: Ensuring compliance with laws, regulations, and internal controls.
Performance and Special Purpose Audits: Conducting audits to evaluate efficiency, effectiveness, and cost-effectiveness of operations, and to identify waste, fraud, and abuse.
Local Government Oversight:
Reviewing accounting reports submitted by political subdivisions (except those not receiving or expending public funds).
Adopting guidelines, qualification criteria, and procurement procedures for local government audit services.
Developing criteria for requiring higher levels of accounting reports from entities.
Ensuring uniform accounting, budgeting, and financial reporting by Utah's local governments, and providing related consultation, training, and guidelines.
Reviewing independent audits of local government units for compliance with standards and state law.
Data Privacy: Enforcing Utah's data privacy law and conducting privacy-focused audits of government entities' data handling.
Investigations: Investigating allegations of waste, fraud, or abuse.
Subpoena Power: Administering oaths and issuing subpoenas for witnesses and documents.
2. Administrative Rules Related to Auditing Activities:
While a specific "Title" for the Auditor's office isn't prominently listed in the Administrative Code structure (like other departments), the impact of the Auditor's work is reflected in rules that require entities to comply with auditing standards or reporting requirements.
Guidelines for Accounting Reports and Audits:
Utah Code § 51-2a-301 (2024) states that the State Auditor shall adopt guidelines, qualification criteria, and procurement procedures for audit services for entities required to submit accounting reports. These guidelines would likely be found as rules or policies published by the State Auditor's office, even if not codified under a specific "Auditor" Title in the UAC.
The State Auditor's office also issues a "State Compliance Audit Guide" (SCAG), which outlines the specific state compliance requirements that auditors must test for during audits of state and local government entities. Updates to this guide are regularly provided (as evidenced by search results for "2025 State Compliance Audit Guide Updates").
Rules like Utah Admin. Code R990-100-21 - Audits and Inspection (under the "Workforce Services" topic, specifically for Community Services Block Grant Rules) illustrate requirements for entities to undergo annual audits by independent certified public accounting firms in conformity with federal and state provisions. This highlights that many audit requirements are embedded within the rules governing the entities themselves, with the State Auditor providing the overarching standards and oversight.
Specific Audit Areas:
Election Audits: Utah's audit statutes and policies also address auditing signature affidavits and post-election audits of ballot tabulation machines, ensuring election integrity. These would fall under the broader audit functions.
Internal Control: The Auditor's reports often assess the effectiveness and adequacy of internal controls within audited entities.
Where to find these regulations/guidelines:
Official Utah State Auditor Website: The Office of the Utah State Auditor (auditor.utah.gov) is the primary source for their official policies, guidelines, audit reports, and resources for local governments, including the Uniform Accounting Manual, GASB 40 Resources, and the Legal Compliance Audit Guide for Utah.
Utah Legislature Website: The Utah Code (e.g., Title 51, Chapter 2a; Title 67, Chapter 3) defines the statutory authority and responsibilities of the State Auditor, which forms the basis for any administrative rules.
Utah Administrative Code Online: While a direct "Auditor" Title may not exist, specific audit requirements for various state agencies or local government types would be found within their respective administrative code titles.
In summary, the Utah Administrative Code related to the "Auditor" topic doesn't likely reside in a single, dedicated Title like some other departments. Instead, the State Auditor's extensive powers and duties are defined in the Utah Code, and their operational guidelines for audits (especially for local governments and state entities) are often published as standalone guides, policies, or are implicitly referenced in the administrative rules of the entities being audited.
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