Compendium of Budget Information for the 2009 General Session

Executive Offices & Criminal Justice
Appropriations Subcommittee
Subcommittee Table of Contents

Agency: State Auditor

Function

The State Auditor is the elected, independent auditor of the state. The Auditor's mission is to help ensure the financial integrity and accountability of Utah's state and local governments to Utah's citizenry, Legislature, government officials, and other financial information users. This is accomplished by providing independent financial, compliance, and performance audits and investigations, and by monitoring, and advising Utah's state and local governments. This has helped Utah to be recognized as having financially strong and well-run state and local governments.

The State Auditor directs and has ultimate responsibility for both the Auditing and Local Government Divisions within his office. He reviews and signs all audit reports; works on significant audit, accounting, and legislative fiscal issues; and performs various other duties related to his office.

Statutory Authority

The Utah State Auditor's Office audits state funds by authority of the Utah Constitution and the Utah Code. The office does not audit individual tax returns; however, tax returns may be reviewed during the audit of the Utah State Tax Commission. The following laws govern the activities of the State Auditor:

  • Utah Constitution, Article VII: The State Auditor shall "perform financial post audits of public accounts" (Section 15) and "hold office for four years beginning on the first Monday of January next after their election" (Section 1). The State Auditor "shall be 25 years of age or older at the time of election." No person is eligible for the Office of the State Auditor "unless at the time of election that person is a qualified voter and has been a resident citizen of the state for five years next preceding the election" (Section 3).
  • UCA 67-3-1(1): "The state auditor shall be the auditor of public accounts and as such shall be independent of any executive or administrative officers of the state."
  • UCA 67-3-1(3)(a): The state auditor shall "audit each permanent fund, each special fund, the General Fund, and the accounts of any department of state government or any independent agency or public corporation on a regular [rotation] as the auditor shall determine necessary or upon request of the governor or the Legislature. These audits are to be performed in accordance with generally accepted auditing standards and other auditing procedures as promulgated by recognized authoritative bodies. The audits shall be conducted to determine honesty and integrity in fiscal affairs, accuracy and reliability of financial statements, effectiveness and adequacy of financial controls and compliance with the law, as the auditor shall determine necessary."

Funding Detail

The Office draws 73.2 percent of its funding from the General Fund. Dedicated credit collections from state and local agencies for auditing and other accounting and training services performed account for 26.1 percent of the total appropriation.

The Office is personnel intensive; 96.5 percent of expenditures are for personal services.

Sources of Finance
2005
Actual
2006
Actual
2007
Actual
2008
Actual
2009
Approp
General Fund $2,795,800 $2,958,300 $3,265,000 $3,680,100 $3,740,000
General Fund, One-time $23,300 $0 ($8,600) $0 $2,100
Dedicated Credits Revenue $856,800 $988,500 $1,186,100 $1,248,600 $1,334,100
Beginning Nonlapsing $324,700 $296,300 $288,200 $197,200 $250,600
Closing Nonlapsing ($296,300) ($288,300) ($197,200) ($250,500) ($213,700)
Total
$3,704,300
$3,954,800
$4,533,500
$4,875,400
$5,113,100
 
Line Items
2005
Actual
2006
Actual
2007
Actual
2008
Actual
2009
Approp
State Auditor $3,704,300 $3,954,800 $4,533,500 $4,875,400 $5,113,100
Total
$3,704,300
$3,954,800
$4,533,500
$4,875,400
$5,113,100
 
Categories of Expenditure
2005
Actual
2006
Actual
2007
Actual
2008
Actual
2009
Approp
Personal Services $3,308,600 $3,574,000 $4,209,800 $4,490,000 $4,935,700
In-State Travel $40,400 $23,600 $15,800 $27,900 $10,000
Out of State Travel $16,800 $24,400 $9,600 $24,800 $8,300
Current Expense $284,700 $258,700 $259,100 $201,100 $125,500
DP Current Expense $53,800 $74,100 $39,200 $118,200 $33,600
DP Capital Outlay $0 $0 $0 $13,400 $0
Total
$3,704,300
$3,954,800
$4,533,500
$4,875,400
$5,113,100
 
Other Indicators
2005
Actual
2006
Actual
2007
Actual
2008
Actual
2009
Approp
Budgeted FTE 40.2 40.0 41.2 42.0 45.0
Vehicles 3 3 3 3 3






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