2014 Informal Letter Reports

Report 2014-A: A Limited Review of the Utah State Fairpark's Financial Oversight and Controls

Summary:The Fairpark requested an emergency “rainy day” appropriation of $750,000 (in addition to its ongoing $675,000 appropriation) to address budget shortfalls occurring in calendar year 2013. The budget shortfall can be attributed to significant over-spending for the September 2013 fair and reduced fair revenues due to bad weather.  Without support beyond the current $675,000 state appropriation, projections show that, by the end of calendar year 2014, the fair will be in a negative cash flow position.  Management has failed to effectively monitor compliance with the existing policies. Policy deficiencies and poor enforcement have undermined the intent of these oversight mechanisms, which led to unapproved spending of $419,000.

Report 2014-B: A Limited Review of Questions Regarding the DABC Warehouse and Retail Operations

Summary:Our limited review of questions regarding the Department of Alcoholic Beverage Control (DABC) warehouse and retail operations did not identify any major concerns. However, the DABC should develop policies and procedures to establish thresholds for scheduling receiving days out and steps to be taken when thresholds are not met. The DABC should also consider policies and procedures for tracking and handling missed delivery times/dates and operating policies for the centralized ordering system. Finally, the DABC should work to improve communications regarding delisted products.

Report 2014-C: A Follow- Up of the Performance Audit of the Utah Fund of Funds

Summary:Following the release of A Performance Audit of the Utah Fund of Funds (UFOF) in August 2014 to the Legislative Audit Subcommittee, four other legislative committees had this audit presented to them. Two committees (Retirement and Independent Entities Interim and Economic Development and Workforce Services Interim) requested we give an expedited report back on the implementation status of all 18 recommendations from the August report. This follow-up helps facilitate that reporting. Of the 18 recommendations made in the August report, the UFOF has implemented 13 of the recommendations with the remaining 5 recommendations in the process of being implemented. Two of the recommendations which are in-process require the UFOF to work with the Legislature to facilitate implementation.

Report 2014-D: A Risk Survey of the Office of the Attorney General

Summary: The Legislative Audit Subcommittee authorized our office to conduct a risk survey of the Attorney General’s Office and report back our recommendation whether or not to continue with a performance audit. Our survey work has resulted in our office recommending a performance audit of the Attorney General’s Office.

Report 2014-E: A Follow-up of Selected Legislative Recommendations for Higher Education O&M

Summary: This report follows-up on the implementation of recommendations made in Audit Report 2011-08 A Performance Audit of Higher Education Operation and Maintenance Funding. That report reviewed legislatively-appointed operation and maintenance (O&M) funding of higher education facilities. This report addresses the status of three of the Legislative recommendations that have not yet been fully implemented.