2011 Utah Code
Title 51 Public Funds and Accounts
Chapter 2a Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act
Section 301 State auditor responsibilities.

51-2a-301. State auditor responsibilities.
(1) Except for political subdivisions that do not receive or expend public funds, the state auditor shall adopt guidelines, qualifications criteria, and procurement procedures for use in the procurement of audit services for all entities that are required by Section 51-2a-201 to cause an accounting report to be made.
(2) The state auditor shall follow the notice, hearing, and publication requirements of Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
(3) The state auditor shall:
(a) review the accounting report submitted to him under Section 51-2a-201; and
(b) if necessary, conduct additional inquiries or examinations of financial statements of the entity submitting that information.
(4) The governing board of each entity required by Section 51-2a-201 to submit an accounting report to the state auditor's office shall comply with the guidelines, criteria, and procedures established by the state auditor.
(5) Each fifth year, the state auditor shall:
(a) review the dollar criteria established in Section 51-2a-201 to determine if they need to be increased or decreased; and
(b) if the auditor determines that they need to be increased or decreased, notify the Legislature of that need.
(6) (a) The state auditor may require a higher level of accounting report than is required under Section 51-2a-201.
(b) The state auditor shall:
(i) develop criteria under which a higher level of accounting report may be required; and
(ii) provide copies of those criteria to entities required to analyze and report under Section 51-2a-201.