COBI 2015 - Legislative Auditor General

Overview
Issues
Performance
Background
Financials

Sources Uses

FY 2016 Appropriation

It is the mission of the Office of the Legislative Auditor General to serve the citizens of Utah by providing objective information, in-depth analyses, and useful recommendations that help legislators and other decision makers:

Improve Programs
Reduce Costs
Promote Accountability

To achieve this mission, the office completes in-depth audits and special projects requested by the Legislature.

Funding History

Appropriation Overview

During the 2015 General Session, the Legislature appropriated for Fiscal Year 2016, $3,834,400 from all sources for Legislative Auditor General. This is a 6.5 percent increase from Fiscal Year 2015 revised estimated amounts from all sources. The total includes $3,834,400 from the General/Education Funds, an increase of 6.5 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 Legislative Staff Compensation$125,000$0

OngoingOne-TimeFinancing Source

$125,000$0General Fund

Equivalent to 1% COLA for all legislative staff (including House and Senate full time staff) to retain high performers. The EAC requested an estimate of what would be necessary to significantly reward high performers. The estimate is $537,000: $300,000 LRGC $125,000 LAG $112,000 LFA An additional amount provided to Senate and House staff as a reallocation from Legislative Services: $37,500 Senate $37,500 House

The Legislative Auditor General reports the following performance measures:

Total Audits Completed by Year

Chart of total audits completed by year

Total OLAG Recommendations 2008-2014

Chart of total recommendations 2008-2014

OLAG Agency Recommendation Implementation Rate

Chart showing agency implementation rate of OLAG recommendations

Percent of Staff Time Spent on Audit Work

Chart showing percent of staff time spent on audit work

Statute

Article VI, Section 33 of the Utah Constitution creates the Legislative Auditor General.

The Office of the Legislative Auditor General is further defined in UCA 36-12-15.

Appropriations to the Legislature, including the Legislative Auditor General, are nonlapsing via 63J-1-602.1.

Display By:

Funding Source

Expenditure Category

Appropriation Type:

Appropriation History by

Programs	FY11 Actual	FY12 Actual	FY13 Actual	FY14 Actual	FY15 Approp	FY15 Change	FY15 Revised	FY16 Change	FY16 Approp
Administration	3,187,300	3,093,200	3,315,500	3,319,800	3,601,900	0	3,601,900	232,500	3,834,400
Total	$3,187,300	$3,093,200	$3,315,500	$3,319,800	$3,601,900	$0	$3,601,900	$232,500	$3,834,400

Sources of Finance	FY11 Actual	FY12 Actual	FY13 Actual	FY14 Actual	FY15 Approp	FY15 Change	FY15 Revised	FY16 Change	FY16 Approp
General Fund	3,096,400	3,217,300	3,323,900	3,409,700	3,587,800	0	3,587,800	230,400	3,818,200
General Fund, One-time	0	0	0	6,100	14,100	0	14,100	2,100	16,200
Beginning Nonlapsing	597,700	506,800	735,900	744,300	744,300	96,000	840,300	0	840,300
Beginning Nonlapsing - LFA	0	105,000	0	0	0	0	0	0	0
Closing Nonlapsing	(506,800)	(735,900)	(744,300)	(840,300)	(744,300)	(96,000)	(840,300)	0	(840,300)
Total	$3,187,300	$3,093,200	$3,315,500	$3,319,800	$3,601,900	$0	$3,601,900	$232,500	$3,834,400

Categories of Expenditure	FY11 Actual	FY12 Actual	FY13 Actual	FY14 Actual	FY15 Approp	FY15 Change	FY15 Revised	FY16 Change	FY16 Approp
Personnel Services	2,951,700	2,938,900	3,140,100	3,170,300	3,439,200	0	3,439,200	231,000	3,670,200
In-state Travel	10,000	8,400	11,600	8,500	12,000	0	12,000	0	12,000
Out-of-state Travel	14,600	9,200	14,800	14,000	15,000	0	15,000	0	15,000
Current Expense	158,800	72,700	72,500	88,900	74,800	0	74,800	600	75,400
DP Current Expense	52,200	64,000	57,800	38,100	60,900	0	60,900	900	61,800
DP Capital Outlay	0	0	18,700	0	0	0	0	0	0
Total	$3,187,300	$3,093,200	$3,315,500	$3,319,800	$3,601,900	$0	$3,601,900	$232,500	$3,834,400

Show Table | Show Additional Information

Other Indicators	FY11 Actual	FY12 Actual	FY13 Actual	FY14 Actual	FY15 Approp	FY15 Change	FY15 Revised	FY16 Change	FY16 Approp
Budgeted FTE	27	27.50	28	27.50	27.50	0.50	28	(0.50)	27.50
Actual FTE	25.70	25.50	27.82	26.90	0	0	0	0	0

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.