Role of the Legislative Auditor General's Office

Performance audits help legislators resolve the difficult issues facing them. In a variety of areas, the audits conducted by the Legislative Auditor General's Office
examine the operations of state programs. The office reviews and evaluates the programs, seeing how they are being implemented, testing whether they are being
operated at the lowest possible cost, and evaluating if they are successfully attacking the problems leading to their creation. These audits offer the legislators another
important source of information as they attempt to solve pressing problems.

This process is called "closing the circle". (See diagram). It delivers information about the programs conducted by state departments and institutions, as well as school
districts and state colleges and universities, to those who set the policies and granted the funds. This process works this way: (1) Policy issues are identified for consideration
by the Legislature. (2) The Legislature enacts legislation to address those issues, and then (3) the agencies interpret, implement, and carry out the policy. Performance and
program auditors observe the agencies, and determine how well their interpretation, implementation, and policy follow- through are done. In turn, the auditors make
recommendations to the Legislature from the new issues identified in the audit process.

A performance audit can serve one or more of the following functions. The audit may show an agency or program is more expensive than it needs to be; is it operating efficiently?
It may indicate places where an agency or program is not fulfilling its mission and serving the public; is it effective? An audit may point out problems with interpreting the Legislature's
intent when it created an agency or program; is it complying with the law? All this information is given to legislators in performance terms so they can judge for themselves what
actions now need taking.

Performance audits have had a significant impact on the operations of state government. Since its creation in 1975, the Office of the Legislative Auditor General has identified possible
cost savings and revenue increases totaling $146 million.

In the past year, this office has completed audits in many areas of concern. For example, our audits have determined ways to improve the efficiency of motor vehicle registration,
the operations of state mail services, the collection of child support payments, the handling of local sales tax collections, the effectiveness of Foster Care Citizen Review Boards,
and the equity in applied technology education funding.

The main sections of this report summarize our recommendations for legislative action, the audits themselves, and the other audits in process. Legislative audit reports give legislators
information concerning the way state agencies and programs operate. The reports suggest ways for improving government operations by providing legislators with feedback concerning
the efficiency, effectiveness, and compliance of state agencies and programs. They also evaluate the strengths and weaknesses of management control systems, or how well an agency or
program evaluates and corrects itself. The final result of this effort is more efficient and effective use of the resources provided by the Utah taxpayers.

The staff of the Legislative Auditor General's office is willing to meet with legislative committees and/or individual legislators to explain further the results of their performance audits.
In addition, copies of reports issued by the office are available to legislators and interested citizens upon request.