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H.B. 349

             1     

DEPARTMENT OF AGRICULTURE AND FOOD

             2     
AUDIT REQUIREMENTS

             3     
2004 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Sponsor: Craig W. Buttars

             6     
             7      LONG TITLE
             8      General Description:
             9          This bill removes the requirement that a licensed accountant who audits certain
             10      accounts be selected by the commissioner and approved by the state auditor and makes
             11      technical amendments.
             12      Highlighted Provisions:
             13          This bill:
             14          .    deletes the requirement that a licensed accountant who audits certain accounts be
             15      selected by the commissioner and approved by the state auditor; and
             16          .    makes technical amendments.
             17      Monies Appropriated in this Bill:
             18          None
             19      Other Special Clauses:
             20          None
             21      Utah Code Sections Affected:
             22      AMENDS:
             23          4-21-5, as last amended by Chapter 134, Laws of Utah 1985
             24          4-22-8, as last amended by Chapter 9, Laws of Utah 2002
             25          4-23-8, as last amended by Chapter 3, Laws of Utah 1982
             26     
             27      Be it enacted by the Legislature of the state of Utah:


             28          Section 1. Section 4-21-5 is amended to read:
             29           4-21-5. Revenue from fees to be used to promote beef industry -- Payment of
             30      revenue monthly to Utah Beef Council -- Deduction of costs of administration and
             31      processing funds -- Annual audit of books, records, and accounts -- Financial statement
             32      of audit published.
             33          (1) (a) All revenue derived from the collection of fees authorized by this chapter [is]
             34      shall be used to promote the beef industry of the state [with] and the revenue [generated] shall
             35      be paid to:
             36          (i) the Utah Beef Council, a Utah nonprofit corporation organized [for the purpose of
             37      promoting] to promote Utah beef[,]; or [to]
             38          (ii) an agency, acceptable to the department, with the concurrence of the Utah
             39      Cattlemen's Association[, on a].
             40          (b) The revenue shall be paid monthly [basis], as requested by the council or appointed
             41      agency, [with a deduction of] and the actual costs of administration [of] for processing the
             42      funds shall be deducted before disbursing the funds.
             43          (2) (a) The books, records, and accounts of the Utah Beef Council or appointed agency
             44      [are] shall be audited at least once annually by a licensed accountant [selected by the
             45      commissioner and approved by the state auditor].
             46          (b) The results of the audit [are] shall be submitted to the commissioner, and a
             47      financial statement of the audit and a general statement of operations and promotional and
             48      advertising activities shall be published by the council or appointed agency in a major livestock
             49      publication having general circulation in Utah.
             50          Section 2. Section 4-22-8 is amended to read:
             51           4-22-8. Revenue from assessment used to promote dairy industry -- Deposit of
             52      funds -- Annual audit of books, records, and accounts -- Annual financial report to
             53      producers.
             54          (1) The revenue derived from the assessment imposed by Section 4-22-7 shall be used
             55      exclusively for the:
             56          (a) administration of this chapter; and
             57          (b) promotion of the state's dairy industry.
             58          (2) (a) A voucher, receipt, or other written record for each withdrawal from the Utah


             59      Dairy Commission Fund shall be kept by the commission.
             60          (b) No funds shall be withdrawn from the fund except upon order of the commission.
             61          (3) The commission may deposit the proceeds of the assessment in one or more
             62      accounts in one or more banks approved by the state as depositories.
             63          (4) The books, records, and accounts of the commission's activities are public records.
             64          (5) (a) The accounts of the commission shall be audited once annually by a licensed
             65      accountant [selected by the commissioner and approved by the state auditor].
             66          (b) The results of the audit shall be submitted to the:
             67          (i) commissioner;
             68          (ii) commission; and
             69          (iii) Division of Finance.
             70          (c) It is the responsibility of the commission to send annually a financial report to each
             71      producer.
             72          Section 3. Section 4-23-8 is amended to read:
             73           4-23-8. Proceeds of sheep fee -- Refund of sheep fees -- Annual audit of books,
             74      records, and accounts.
             75          (1) (a) The commissioner [is authorized to expend] may spend an amount not to exceed
             76      the equivalent of 16 cents per head each year from the proceeds collected from the fee imposed
             77      on sheep for the promotion, advancement, and protection of the sheep interests of the state.
             78          (b) All costs to promote or advance sheep interests shall be deducted from the total
             79      revenue collected [prior to] before calculating the annual budget request [to], which shall be
             80      made by the Division of Wildlife Resources as specified in Section 4-23-9 .
             81          (c) A sheep fee is refundable in an amount equal to that part of the fee used to promote,
             82      advance, or protect sheep interests. [No claim for]
             83          (d) A refund [is allowed however, unless] claim must be filed with the department on
             84      or before January 1 of the year immediately succeeding the year for which the fee was paid.
             85      [Each]
             86          (e) A refund claim [for refund shall] must be certified by the department to the state
             87      treasurer for payment from the Agricultural and Wildlife Damage Prevention Account created
             88      in Section 4-23-7.5 .
             89          (2) Any expense incurred by the department in administering refunds shall be paid


             90      from funds allocated for the promotion, advancement, and protection of the sheep interests of
             91      the state.
             92          (3) (a) The books, records, and accounts of the Utah Woolgrowers Association, or any
             93      other organization which receives funds from the agricultural and wildlife damage prevention
             94      account, for the purpose of promoting, advancing, or protecting the sheep interests of the state,
             95      shall be audited at least once annually by a licensed accountant [selected by the commission
             96      and approved by the state auditor].
             97          (b) The results of [such] this audit shall be submitted to the commissioner.




Legislative Review Note
    as of 2-5-04 2:09 PM


A limited legal review of this legislation raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel


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