About Us

Mission Statement

We provide Utah taxpayers and government officials with an independent assessment of financial operation, statutory compliance, and performance management, including through interactive graphical tools, for state and local government. These capabilities strengthen Utah State Government and help taxpayers have confidence in the integrity of Utah’s government agencies. The Utah State Auditor's Office serves Utah citizens in five areas:

About the Office

The Office of the Utah State Auditor provides Utah taxpayers and government officials with an independent assessment of financial operations, statutory compliance, and performance management, including development of interactive tools, for state and local government to ensure complete transparency and access to information for all. The State Auditor protects personal privacy rights and audits government entities to ensure compliance.

The State Auditor is a Constitutional Officer of the Executive Branch of government for the State of Utah, elected directly by the state’s citizens every four years. The role of the State Auditor is authorized in Article VII, Section 15 of the Utah Constitution.

The Utah State Auditor’s Office serves Utah citizens in five areas

Financial Audit

The Financial Audit Division performs audits and reviews of state agencies, colleges and universities, and federal programs in accordance with professional auditing and attestation standards. Their responsibility is to provide an independent assessment of Utah’s financial operations, statutory compliance with laws and regulations, and internal
controls.

Data Analytics & Transparency

The Data Analytics Division is committed to providing government transparency and accountability for all taxpayers. Using data-driven insights, the team creates tools, graphical visualizations and databases that show data in a usable and comparable form, demonstrating areas for potential improvement and help ensure public funds are used effectively and responsibly.

Special Purpose Audits

The Special Purpose Audits Division performs targeted audits and reviews which evaluate financial activities, statutory compliance, operational performance and make recommendations to improve governmental entities and programs. The team maintains and monitors the State Auditor Hotline which allows anyone to submit information regarding potentially improper government activities, statutory non-compliance, fraud, waste and abuse. The team screens, prioritizes, and performs appropriate reviews based on this information.

Local Government

The Local Government Division ensures uniform accounting, budgeting, and financial reporting by Utah’s local governments. Services provided to counties, municipalities, school districts, and special districts include consultation, training, budget forms, and uniform accounting guidelines. Additionally, the Division reviews independent audits of all units of local government for compliance with reporting standards, conformity with generally accepted accounting principles, and state law.

Privacy

The State Privacy Division, led by the State Privacy Auditor, focuses on identifying high-risk data processing activities, auditing how more than 1,500 government entities handle personal data, and promoting privacy as a basic human right. Conducting privacy-focused audits and reviews of government data collection, the division promotes and ensures privacy protection as an essential component and best practice across Utah.

Utah Law and State Authority

The Office of the State Auditor audits state funds by authority of the Utah Constitution and the Utah Code. The State Auditor does not audit individual tax returns, however, tax returns may be reviewed during the audit of the Utah State Tax Commission.

Utah Constitution

As described in the Utah Constitution, Article VII, the State Auditor shall “perform financial post audits of public accounts” (Section 15) and “hold office for four years beginning on the first Monday of January next after their election” (Section 1). The State Auditor “shall be 25 years of age or older at the time of election.” No person is eligible for the Office of the State Auditor “unless at the time of election that person is a qualified voter and has been a resident citizen of the state for five years next preceding the election” (Section 3).

Utah Code

The Utah code, Title 67, Chapter 3, further details the role of Utah’s State Auditor. “The state auditor shall be the auditor of public accounts and as such shall be independent of any executive or administrative officers of the state.”

67-3-1(3)(a)(i) The state auditor shall “audit each permanent fund, each special fund, the General Fund, and the accounts of any department of state government or any independent agency or public corporation on a regular basis as the auditor shall determine necessary or upon request of the governor or the Legislature. These audits are to be performed in accordance with generally accepted auditing standards and other auditing procedures as promulgated by recognized authoritative bodies. The audits shall be conducted to determine honesty and integrity in fiscal affairs, accuracy and reliability of financial statements, effectiveness and adequacy of financial controls, and compliance with the law, as the auditor shall determine necessary.”