2019 Legislative Audits

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1. Summary of Report 2019-01: Performance Audit of the Waste Tire Recycling Fund

Summary: This audit examines how the Waste Tire Recycling Fund is being used, whether it is accomplishing its intended purposes, and whether the program is operating in compliance with statute. We found that the fund has successfully fostered a strong state waste tire recycling industry but has not been used to adequately addressed clearing some waste tire piles throughout the state. Of primary concern, some counties cannot afford to properly dispose of waste tires as outlined in statute. A large, current fund balance ($4.6 million) could be used to help resolve some issues as was proposed in the 2018 Legislative General Session or the fee could be reduced. We also found the waste tire recycling program could benefit from improved tracking of waste tires and tire piles and additional outreach to landfills is needed. In addition, we found landfills are accepting and disposing of whole waste tires in a manner inconsistent with statute. Furthermore, the Division of Waste Management and Radiation Control was aware of these practices and should improve their oversight. The audit report makes multiple recommendations for policy changes to address our findings and strengthen compliance.

Full Report -A Performance Audit of the Waste Tire Recycling Fund

 

2. Summary of Report 2019-02: Performance Audit of the University Neuropsychiatric Institute and Crisis Services

Summary: The audit of the University Neuropsychiatric Institute’s (UNI’s) included a review of the crisis services, patient assessments, discharge planning, and quality assurance. First, crisis services continues to have significant growth, which contributes to funding concerns. During the last three fiscal years (FY 2016 – FY2018), the deficit for crisis services totaled $1.16 million. By fiscal year 2020, UNI projects a $3.6 million deficit for crisis services. Second, most Medicaid and uninsured patients are assessed appropriately. A consultant reviewed two years of data and found 90 percent of the time, UNI staff assess the patient’s need for treatment correctly. Third, we reviewed one year of hospitalization data that showed discharge planning at UNI is consistent. Lastly, we found that the quality assurance process for the Crisis Line and clinical assessments can be strengthened.

Full Report -A Performance Audit of the University Neuropsychiatric Institute and Crisis Services

 

3. Summary of Report 2019-03: Performance Audit of Counties’ Use of Tourism Promotion Funding

Summary: This report found that the eight selected counties were compliant with the requirements of the Transient Room Tax (TRT) code. Counties are spending money only where allowed, and they are spending the required amount on tourism promotion. Two policy questions are presented for the Legislature’s determination: 1) Should counties have more flexibility in how TRT funds can be spent, and 2) Should counties be required to spend tourism promotion dollars outside the state, or should the definition of tourism promotion remain broad? No matter how these policy questions are decided, TRT reporting requirements can be adjusted to make the Utah Office of Tourism the single entity for oversight and make the content more useful to decision makers.

Full Report -A Performance Audit of Counties’ Use of Tourism Promotion Funding