51-2a-301 - State auditor responsibilities. - Utah Statutes

51-2a-301. State auditor responsibilities.
(1) Except for political subdivisions that do not receive or expend public funds, the stateauditor shall adopt guidelines, qualifications criteria, and procurement procedures for use in theprocurement of audit services for all entities that are required by Section 51-2a-201 to cause anaccounting report to be made.
(2) The state auditor shall follow the notice, hearing, and publication requirements ofTitle 63G, Chapter 3, Utah Administrative Rulemaking Act.
(3) The state auditor shall:
(a) review the accounting report submitted to him under Section 51-2a-201; and
(b) if necessary, conduct additional inquiries or examinations of financial statements ofthe entity submitting that information.
(4) The governing board of each entity required by Section 51-2a-201 to submit anaccounting report to the state auditor's office shall comply with the guidelines, criteria, andprocedures established by the state auditor.
(5) Each fifth year, the state auditor shall:
(a) review the dollar criteria established in Section 51-2a-201 to determine if they need tobe increased or decreased; and
(b) if the auditor determines that they need to be increased or decreased, notify theLegislature of that need.
(6) (a) The state auditor may require a higher level of accounting report than is requiredunder Section 51-2a-201.
(b) The state auditor shall:
(i) develop criteria under which a higher level of accounting report may be required; and
(ii) provide copies of those criteria to entities required to analyze and report underSection 51-2a-201.

Amended by Chapter 382, 2008 General Session