Office of the State Auditor

Mission Statement: We provide Utah taxpayers and government officials with an independent assessment of financial operation, statutory compliance, and performance management for state and local government. (About Us, State Auditor's website, http://auditor.utah.gov/about-us/; downloaded 9 March 2016.)

"Until 1943, the office of the State Auditor was both the central record-keeping agency and post-auditor for the State. In 1943, the newly established Department of Finance was given the record-keeping function under provisions of the 1941 reorganization statutes. A revised centralized accounting system was put into operation, with a provision for a pre-audit of financial transactions." ("State and Local Government in Utah," 1954 ed., Salt Lake City: Utah Foundation, page 43.) See UCA Title 67, chapter 3. General duties are enumerated in section 1.

Specific duties and responsibilities include:

"In 1990, the responsibilities of the state auditor were expanded to include an annual financial and compliance audit of independent agencies, such as the Workers' Compensation Fund, the Utah Technology Financial Corporation, the Utah Housing Finance Agency, and the State Retirement Board and Office. In 1972, Utah voters approved a constitutional amendment which provided for the appointment of a legislative auditor. This created the possibility of duality in the conducting of audits, because the establishment of the legislative auditor did not curtail or affect the authority and responsibilites of the elected state auditor." (Source: "State and Local Government in Utah," 1992 ed., pp. 85-86.)

To be eligible for the office of auditor, a person must be 25 years of age, a resident of the state at least five years, and a qualified voter at the time of the election.

Within the Auditor's office are the Financial Audit Division, the Performance Audit group, Special Projects, and the Local Government Division. (About Us, State Auditor's website, http://auditor.utah.gov/about-us/; downloaded 9 March 2016.)