| (1) |
Terms Used In Utah Code 32B-2-302- Commission: means the Alcoholic Beverage Services Commission created in Section 32B-2-201. See Utah Code 32B-1-102
- Department: means the Department of Alcoholic Beverage Services created in Section 32B-2-203. See Utah Code 32B-1-102
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- 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 laws that govern the Division of Finance are not applicable to the department in the purchase and sale of an alcoholic product. |
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| (2) |
The state auditor shall:
| (a) |
annually perform a financial audit of the department’s accounts; and |
| (b) |
determine the scope and focus of the financial audit in an open meeting of the commission before the audit commences. |
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| (3) |
Every two years, beginning for fiscal year 2013-14, the state auditor shall conduct an audit of the department’s:
| (a) |
management operations, best practices, and efficiency; and |
| (b) |
ethics and statutory compliance. |
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| (4) |
In addition to complying with Subsections (2) and (3), the state auditor may engage in an activity related to the department or commission allowed under Utah Constitution, Article VII, Section 15 or Title 67, Chapter 3, Auditor. |
| (5) |
The state auditor shall forward an audit report issued under Subsection (2) or (3) to the following by no later than 30 days after the day on which the audit report is made:
| (b) |
the Legislative Management Committee; |
| (d) |
the legislative auditor general. |
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Amended by Chapter 349, 2013 General Session
