FY 2016 Appropriation

The State Auditor Program has five main functions: Administration, Financial Audit, Performance Audit, Special Projects, and Local Government.

Funding History
Appropriation Overview

During the 2015 General Session, the Legislature appropriated for Fiscal Year 2016, $6,309,500 from all sources for State Auditor. This is a 17.9 percent increase from Fiscal Year 2015 revised estimated amounts from all sources. The total includes $3,212,300 from the General/Education Funds, a reduction of 9.1 percent from revised Fiscal Year 2015 estimates.

Appropriation Adjustments

In addition to statewide compensation and internal service fund cost increases, the following appropriation adjustments were made during the 2015 General Session:

DescriptionOngoingOne-Time Attorney General Dedicated Credit Adjustments$4,300$0
OngoingOne-TimeFinancing Source
$4,300$0General Fund
This item designates additional funding appropriated to an agency to pay higher costs for Attorney General services, due to statewide and AG-specific compensation increases.
Auditor Billings Technical Correction$57,500$0
OngoingOne-TimeFinancing Source
$57,500$0General Fund
With the shift of Auditor funding from General Fund to dedicated credits, $712,500 was shifted when only $655,000 should have been shifted. This technical correction returns the balance to the Auditor budget.
Auditor Staff$101,000$0
OngoingOne-TimeFinancing Source
$101,000$0General Fund
This is a reallocation from base budget reductions. The Auditor's Office will decide whether to hire a performance auditor or a waste, fraud, and abuse investigator.
Executive Compensation$39,500 ($39,500)
OngoingOne-TimeFinancing Source
$20,900$0General Fund
$0 ($20,900)General Fund, One-time
$18,600 ($18,600)Dedicated Credits Revenue
H.B. 368 - Executive Office Compensation (Rep. Wilson) Increases Governor salary from $109,900 to $150,000 beginning Jan. 2017. Also adjusts salary for Lt. Governor, Attorney General, State Treasurer, and State Auditor (as a percentage of the Governor's salary). Fiscal note is $184,900 ongoing GF and $32,400 from dedicated credits, but due to the delayed implementation, 100% would be backed out one-time for FY 2016 and 50% would be backed out one-time for FY 2017.
Information Security Auditor$150,000$0
OngoingOne-TimeFinancing Source
$150,000$0General Fund
This is a reallocation from base budget reductions. An information security auditor would assess security risks in local government infrastructure.

As a measure of quality control and adherence to auditing standards, the Office undergoes an external peer review every three years. In the most recent peer review, performed in April 2014 by the National State Auditors Association, the Office received a clean or unmodified opinion. The Office has received clean opinions in each peer review for over 30 years.

Number of Days to CAFR Report and Release Dates

Financial reports are most useful when issued in a timely manner. It is the goal of the Office of the State Auditor to maintain high quality in audit performance while also working with the State Division of Finance to issue the State of Utah's Comprehensive Annual Financial Report (CAFR) as quickly as possible. Utah currently is among the fastest states in the nation to issue a CAFR. This table represents the timeliness of completing the CAFR audit procedures (Report Date) and also the issuance of the CAFR (Release Date).

dates to CAFR

Number of Days to Single Audit Report & Release Dates

The Single Audit Report addresses the State's expenditure of federal funds and reports on the compliance and internal controls over compliance related to the State's administration of federal programs. It is the goal of the Office of the State Auditor to maintain high quality in audit performance while issuing the Single Audit Report as quickly as possible. Utah is currently among the fastest states in the nation to issue a Single Audit Report. This table represents the timeliness of completing Utah's Single Audit procedures (Report Date) and also the issuance of the Single Audit Report (Release Date).

days to single audit report

Number of Audits Completed and Percent Issued Within 6 Months

In addition to the CAFR, Single Audit, and other specialized audit reports, the Office of the State Auditor issues opinions on about 25 financial reports annually. Due to limited resources, not all financial audit reports can be issued within six months. This table presents the percent of audits that are completed within the six month timeframe. Typically, audits that are issued after six months are for smaller colleges and Applied Technology Colleges (ATCs). In FY 2014, two audits were contracted to CPA firms.

audit completion and percent in 6 months

Cost of Auditing Per $10,000 of State Expenditures

This table shows the historical cost of the State Auditor function compared to total State expenditures (including the primary government, component units and trusts).

costs of auditing

The five State Auditor units are:


The Administration unit consists of funding for the personnel services and other costs of the State Auditor, an administrative assistant, and other office administrative staff.

Financial Audit

Financial Audit is responsible for auditing all State departments, agencies and colleges and universities. Both State funds and federal grants are audited. These audits are conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the Single Audit Act to determine the reliability of financial statements, the effectiveness and adequacy of internal controls, and the degree of compliance with legal and contractual requirements.

Performance Audit

Performance Audit performs audits that evaluate the efficiency of operations and the effectiveness of programs, and can range from an audit of a specific case or individual to an audit of an entire agency. Performance audits can also measure operational compliance to given criteria such as state/federal law, administrative rule, or policy and the adequacy of such standards.

Special Projects

Special Projects are hotline calls, special request audits, reviews, or other engagements. The audits include internal control reviews, legal compliance and financial related audits, and other investigations, often referred to the Office by citizens, of potential waste, fraud and abuse in government organizations.

Local Government

Local Government ensures uniform accounting, budgeting, and financial reporting by Utah's local governments. This is done by providing consultation, budget forms, and uniform accounting guidelines and services for counties, municipalities, school districts, and local districts. Local Government reviews independent audits of all units of local government for compliance with reporting standards and conformity with generally accepted accounting principles and State law. The Division also presents training to local government officials and to CPAs conducting governmental audits.

Intent Language

HB0003: Item 8

Under section 63J-1-603 of the Utah Code, the Legislature intends that appropriations provided to the State Auditor in Item 20, Chapter 14, Laws of Utah 2014 not lapse at the close of Fiscal Year 2015.

During the 2013 General Session, all funding from the State Auditor, Auditing, and State and Local Planning programs was combined into the State Auditor Program. The FY 2014 Approp column reflects this change.

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COBI contains unaudited data as presented to the Legislature by state agencies at the time of publication. For audited financial data see the State of Utah's Comprehensive Annual Financial Reports.