59-1-206. Appointment of staff -- Executive director -- Compensation --
Administrative secretary -- Internal audit unit -- Appeals office staff -- Division directors --
Criminal tax investigators.
(1) The commission shall appoint the following persons who are qualified,
knowledgeable, and experienced in matters relating to their respective positions, exempt under
Title 67, Chapter 19, Utah State Personnel Management Act, to serve at the pleasure of, and who
are directly accountable to, the commission:
(a) in consultation with the governor and with the consent of the Senate, an executive
director;
(b) an administrative secretary;
(c) an internal audit unit; and
(d) an appeals staff.
(2) The governor shall establish the executive director's salary within the salary range
fixed by the Legislature in Title 67, Chapter 22, State Officer Compensation.
(3) Division directors shall be appointed by the executive director subject to the approval
of the commission. The division directors are exempt employees under Title 67, Chapter 19,
Utah State Personnel Management Act.
(4) (a) The executive director may with the approval of the commission employ
additional staff necessary to perform the duties and responsibilities of the commission. These
employees are subject to Title 67, Chapter 19, Utah State Personnel Management Act.
(b) (i) The executive director may under Subsection (4)(a) employ criminal tax
investigators to help the commission carry out its duties and responsibilities regarding criminal
provisions of the state tax laws. The executive director may not employ more than eight criminal
tax investigators at one time.
(ii) The executive director may designate investigators hired under this Subsection (4)(b)
as special function officers, as defined in Section 53-13-105, to enforce the criminal provisions
of the state tax laws.
(iii) Notwithstanding Section 49-15-201, any special function officer designated under
this Subsection (4)(b) may not become or be designated as a member of the Public Safety
Retirement Systems.
(5) The internal audit unit shall provide the following:
(a) an examination to determine the honesty and integrity of fiscal affairs, the accuracy
and reliability of financial statements and reports, and the adequacy and effectiveness of financial
controls to properly record and safeguard the acquisition, custody, and use of public funds;
(b) an examination to determine whether commission administrators have faithfully
adhered to commission policies and legislative intent;
(c) an examination to determine whether the operations of the divisions and other units
of the commission have been conducted in an efficient and effective manner;
(d) an examination to determine whether the programs administered by the divisions and
other units of the commission have been effective in accomplishing intended objectives; and
(e) an examination to determine whether management control and information systems
are adequate and effective in assuring that commission programs are administered faithfully,
efficiently, and effectively.
(6) The appeals office shall receive and hear appeals to the commission and shall conduct
the hearings in compliance with formal written rules approved by the commission. The
commission has final review authority over the appeals.
Amended by Chapter 131, 2003 General Session
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Last revised: Thursday, May 28, 2009