72-1-206. Performance auditing — Appointment or employment — Duties — Reports.
| (1) |
Terms Used In Utah Code 72-1-206- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Commission: means the Transportation Commission created under Section 72-1-301. See Utah Code 72-1-102
- Contract: A legal written agreement that becomes binding when signed.
- Department: means the Department of Transportation created in Section 72-1-201. See Utah Code 72-1-102
- Executive director: means the executive director of the department appointed under Section 72-1-202. See Utah Code 72-1-102
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
| (a) |
The executive director, with the approval of a majority vote of the commission for each appointment, shall, to conduct the audits required in this section:
| (i) |
appoint not less than two performance auditors; or |
| (ii) |
employ auditing experts from outside the department. |
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| (b) |
A performance auditor appointed under Subsection (1)(a)(i) may only be removed by the executive director with the approval of a majority vote of the commission. |
| (c) |
Each auditor appointed under Subsection (1)(a)(i) shall have at least three years’ experience in performance auditing prior to appointment. |
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| (2) |
The executive director shall ensure that the auditors under Subsection (1) receive:
| (a) |
any staff support from the department that is necessary to fulfill their duties; and |
| (b) |
access to all the department’s records and information. |
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| (3) |
The auditors under Subsection (1) shall conduct, as prioritized by the commission:
| (a) |
performance audits to determine the efficiency and effectiveness of the department; |
| (b) |
financial audits to ensure the efficient and effective expenditure of department money; |
| (c) |
audits to ensure department compliance with state statutes, commission priorities, and legislative appropriation intent statements; |
| (d) |
audits to determine the impact of federal mandates, including air quality, wetlands, and other environmental standards on the cost and schedule of department projects; |
| (e) |
external audits on persons entering into contracts with the department, as necessary; |
| (f) |
studies to determine the time required to accomplish department and external contract work and their relative efficiencies; |
| (g) |
evaluations of the department’s quality assurance and quality control programs; and |
| (h) |
any other executive director or commission requests. |
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| (4) |
The auditors under Subsection (1) shall:
| (a) |
conduct audits in accordance with applicable professional auditing standards; and |
| (b) |
provide copies of all reports of audit findings to the commission, the executive director, and the Legislative Auditor General. |
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Amended by Chapter 144, 2017 General Session
