Chief Sponsor: LaVar Christensen

Senate Sponsor: Deidre M. Henderson


8     General Description:
9          This bill addresses a provision relating to audits of executive branch entities'
10     appropriations.
11     Highlighted Provisions:
12          This bill:
13          ▸     modifies the number of executive branch entities whose appropriations the
14     legislative auditor general is annually required to audit; and
15          ▸     eliminates a repealer of a provision relating to legislative auditor general audits of
16     executive branch entities' appropriations.
17     Money Appropriated in this Bill:
18          None
19     Other Special Clauses:
20          None
21     Utah Code Sections Affected:
22     AMENDS:
23          36-12-15.1, as last amended by Laws of Utah 2012, Chapter 369
24          63I-2-236, as last amended by Laws of Utah 2014, Chapters 150 and 189

26     Be it enacted by the Legislature of the state of Utah:
27          Section 1. Section 36-12-15.1 is amended to read:
28          36-12-15.1. Budget and appropriation audits.
29          (1) As used in this section, "entity" means an entity in the executive branch that

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

58          (a) review the audit report required by this section and any relevant audits; and
59          (b) consider the entity's request for an increase in its base budget in light of the entity's
60     prior history of savings and efficiencies as evidenced by the audit report required by this
61     section.
62          Section 2. Section 63I-2-236 is amended to read:
63          63I-2-236. Repeal dates -- Title 36.
64          [(1) Section 36-12-15.1 is repealed July 1, 2015.]
65          [(2)] Sections 36-28-101 through 36-28-104 are repealed July 1, 2019.