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H.B. 176 Enrolled

             1     

AUDIT OF STATE BUDGETS

             2     
2011 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Chief Sponsor: LaVar Christensen

             5     
Senate Sponsor: Wayne L. Niederhauser

             6     
             7      LONG TITLE
             8      General Description:
             9          This bill requires the Office of Legislative Auditor General to audit certain state
             10      executive branch entities' budgets.
             11      Highlighted Provisions:
             12          This bill:
             13          .    requires the Office of Legislative Auditor General to audit entities in the executive
             14      branch as directed by the Legislative Audit Subcommittee;
             15          .    directs submission of audit reports;
             16          .    defines the responsibilities of the Office of Legislative Auditor General in
             17      conducting those audits; and
             18          .    provides a repeal date.
             19      Money Appropriated in this Bill:
             20          None
             21      Other Special Clauses:
             22          None
             23      Utah Code Sections Affected:
             24      ENACTS:
             25          36-12-15.1, Utah Code Annotated 1953
             26          63I-2-236, Utah Code Annotated 1953
             27     
             28      Be it enacted by the Legislature of the state of Utah:
             29          Section 1. Section 36-12-15.1 is enacted to read:


             30          36-12-15.1. Budget and appropriation audits.
             31          (1) As used in this section, "entity" means an entity in the executive branch that
             32      receives an ongoing line item appropriation in an appropriations act.
             33          (2) The Office of Legislative Auditor General shall:
             34          (a) each year perform an audit of at least two entities' appropriations, in addition to
             35      other audits performed by the Office of Legislative Auditor General, that evaluates:
             36          (i) the extent to which the entity has efficiently and effectively used the appropriation
             37      by identifying:
             38          (A) the entity's appropriation history;
             39          (B) the entity's spending and efficiency history; and
             40          (C) historic trends in the entity's operational performance effectiveness;
             41          (ii) whether the entity's size and operation are commensurate with the entity's spending
             42      history; and
             43          (iii) whether the entity is diligent in its stewardship of state resources;
             44          (b) if possible, incorporate the audit methodology described in Subsection (2)(a) in
             45      other audits performed by the Office of Legislative Auditor General;
             46          (c) conduct the audits described in Subsection (2)(a) according to the process
             47      established for the Audit Subcommittee created in Section 36-12-8 ;
             48          (d) after release of an audit report by the Audit Subcommittee, make the audit report
             49      available to:
             50          (i) each member of the Senate and the House of Representatives; and
             51          (ii) the governor or the governor's designee; and
             52          (e) summarize the findings of an audit described in Subsection (2)(a) in:
             53          (i) a unique section of the legislative auditor general's annual report; and
             54          (ii) a format that the legislative fiscal analyst may use in preparation of the annual
             55      appropriations no later than 30 days before the day on which the Legislature convenes.
             56          (3) The Office of Legislative Auditor General shall consult with the legislative fiscal
             57      analyst in preparing the summary required by Subsection (2)(e).


             58          (4) The Legislature, in evaluating an entity's request for an increase in its base budget,
             59      shall:
             60          (a) review the audit report required by this section and any relevant audits; and
             61          (b) consider the entity's request for an increase in its base budget in light of the
             62      agency's prior history of savings and efficiencies as evidenced by the audit report required by
             63      this section.
             64          Section 2. Section 63I-2-236 is enacted to read:
             65          63I-2-236. Repeal dates -- Title 36.
             66          Section 36-12-15.1 is repealed July 1, 2013.


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