Utah § 72-1-206 - Performance auditing -- Appointment or employment -- Duties -- Reports.

Full text of Utah Utah Code § 72-1-206 — Performance auditing -- Appointment or employment -- Duties -- Reports., with citation guidance and answers to common questions.

§ 72-1-206. Performance auditing -- Appointment or employment -- Duties -- Reports.

Effective 5/9/2017
72-1-206.  Performance auditing -- Appointment or employment -- Duties -- Reports.
(1)
(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.
(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.
(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.
(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.
(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.


Amended by Chapter 144, 2017 General Session

Source: official Utah text · Last verified 2026-08-27

Frequently Asked Questions About Utah § 72-1-206

What does Utah Code § 72-1-206 cover?

Section 72-1-206 ("Performance auditing -- Appointment or employment -- Duties -- Reports.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 72-1-206?

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Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 72-1-206 apply to my situation?

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Sources & Verification

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