Full text of Utah Utah Code § 2a-301 — State auditor responsibilities., with citation guidance and answers to common questions.
§ 2a-301. State auditor responsibilities.
Effective 5/4/2022 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.
review the accounting report submitted to the state auditor 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 state 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.
(7)
This section does not apply to a nonprofit corporation that submits an accounting report under Section 51-2a-201.5.
(8)
The state auditor shall adopt a policy to monitor compliance with Subsection 78A-7-120(7).
Section 2a-301 ("State auditor responsibilities.") 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 § 2a-301?
A common citation format is "Utah Code § 2a-301" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
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 § 2a-301 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
