Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 75 First Substitute (2020GS)

Sponsor

Sen. Mayne, K.

Final action

Governor Signed 3/30/2020

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• modifies duties and powers of the legislative auditor general;
• requires employees of the Office of Legislative Auditor General to be subject to background checks; and
• makes technical changes.

Every vote on this bill

Bill text

LEGISLATIVE AUDIT AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Karen Mayne
House Sponsor: 
Francis D. Gibson
LONG TITLE
General Description:
This bill amends provisions relating to the duties and practices of the legislative auditor
general.
Highlighted Provisions:
This bill:
▸ modifies duties and powers of the legislative auditor general;
▸ requires employees of the Office of Legislative Auditor General to be subject to
background checks; and
▸ makes technical changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
36-12-15
, as last amended by Laws of Utah 2012, Chapter 137
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
36-12-15
 is amended to read:
36-12-15.
Office of Legislative Auditor General established -- Qualifications --
Powers, functions, and duties.
(1) There is created an Office of Legislative Auditor General as a permanent staff
office for the Legislature.
(2) The legislative auditor general shall be a licensed certified public accountant or
certified internal auditor with at least five years 
of
 experience in the auditing or public
accounting profession, or the equivalent, prior to appointment.
(3) The legislative auditor general shall appoint and develop a professional staff within
budget limitations.
(4) (a) The Office of the Legislative Auditor General shall exercise the constitutional
authority provided in Article VI, Sec. 33, Utah Constitution.
(b) Under the direction of the legislative auditor general, the office shall:
(i) conduct comprehensive and special purpose audits, examinations, and reviews of
any entity that receives public funds;
(ii) prepare and submit a written report on each audit, examination, or review to the
Legislative Management Committee, the audit subcommittee, and to all members of the
Legislature within 75 days after the audit or examination is completed; and
(iii) as provided in Section 
36-24-101
:
(A) monitor all new programs and agencies created during each Annual General
Session or Special Session of the Legislature;
(B) provide each new program and agency created with a list of best practices in setting
up their program or agency, including:
(I) policies;
(II) performance measures; and
(III) data collection;
(C) send each new program and agency:
(I) within one year after its creation, a survey instrument requesting a self evaluation
that includes policies, performance measures, and data collection; and
(II) within two years after its creation, a survey instrument requesting a self evaluation
that includes policies, performance measures, and data collection; and
(D) (I) using the new program or agency's response to the self evaluation survey
instruments, recommend to the legislative audit subcommittee that the office conduct an audit
of those new programs and agencies created on which questions have arisen as a result of the
response to the survey instrument and provide a limited scope audit report on those new
programs or agencies on which it receives direction to audit to the legislative interim
committee and to the legislative appropriations subcommittee with oversight responsibility for
that program or agency on or before the November interim meeting; and
(II) include within this limited scope audit report a recommendation as to whether the
program or agency is fulfilling its statutory guidelines and directives.
(5) The audit, examination, or review of any entity that receives public funds may
include a determination of any or all of the following:
(a) the honesty and integrity of all its fiscal affairs;
(b) the accuracy and reliability of its financial statements and reports;
(c) whether or not its financial controls are adequate and effective to properly record
and safeguard its acquisition, custody, use, and accounting of public funds;
(d) whether or not its administrators have faithfully adhered to legislative intent;
(e) whether or not its operations have been conducted in an efficient, effective, and cost
efficient manner;
(f) whether or not its programs have been effective in accomplishing intended
objectives; and
(g) whether or not its management control and information systems are adequate and
effective.
(6) The Office of Legislative Auditor General [
may
]:
(a) (i) 
shall,
 notwithstanding any other provision of law, [
obtain
] 
have
 access to all
records, documents, and reports of any entity that receives public funds that are necessary to
the scope of [
its duties; and
] 
the duties of the legislative auditor general or the office; and
(ii) [
if necessary,
] 
may
 issue a subpoena to obtain access as provided in Subsection
(6)(a)(i) using the procedures contained in Title 36, Chapter 14, Legislative Subpoena Powers;
(b) establish policies, procedures, methods, and standards of audit work for the office
and staff;
(c) prepare and submit each audit report without interference from any source relative
to the content of the report, the conclusions reached in the report, or the manner of disclosing
the results of the legislative auditor general's findings; and
(d) prepare and submit the annual budget request for the office.
(7) To preserve the professional integrity and independence of the office:
(a) no legislator or public official may urge the appointment of any person to the office;
and
(b) the legislative auditor general may not be appointed to serve on any board,
authority, commission, or other agency of the state during the legislative auditor general's term
as legislative auditor general.
(8) The following records in the custody or control of the legislative auditor general
shall be protected records under Title 63G, Chapter 2, Government Records Access and
Management Act:
(a) Records that would disclose information relating to allegations of personal
misconduct, gross mismanagement, or illegal activity of a past or present governmental
employee if the information or allegation cannot be corroborated by the legislative auditor
general through other documents or evidence, and the records relating to the allegation are not
relied upon by the legislative auditor general in preparing a final audit report.
(b) Records and audit workpapers to the extent they would disclose the identity of a
person who during the course of a legislative audit, communicated the existence of any waste
of public funds, property, or manpower, or a violation or suspected violation of a law, rule, or
regulation adopted under the laws of this state, a political subdivision of the state, or any
recognized entity of the United States, if the information was disclosed on the condition that
the identity of the person be protected.
(c) Prior to the time that an audit is completed and the final audit report is released,
records or drafts circulated to a person who is not an employee or head of a governmental
entity for their response or information.
(d) Records that would disclose an outline or part of any audit survey plans or audit
program.
(e) Requests for audits, if disclosure would risk circumvention of an audit.
(f) The provisions of Subsections (8)(a), (b), and (c) do not prohibit the disclosure of
records or information that relate to a violation of the law by a governmental entity or
employee to a government prosecutor or peace officer.
(g) The provisions of this section do not limit the authority otherwise given to the
legislative auditor general to classify a document as public, private, controlled, or protected
under Title 63G, Chapter 2, Government Records Access and Management Act.
(9) The legislative auditor general shall:
(a) be available to the Legislature and to its committees for consultation on matters
relevant to areas of the legislative auditor general's professional competence;
(b) conduct special audits as requested by the Legislative Management Committee;
(c) report immediately in writing to the Legislative Management Committee through its
audit subcommittee any apparent violation of penal statutes disclosed by the audit of a state
agency and furnish to the Legislative Management Committee all information relative to the
apparent violation;
(d) report immediately in writing to the Legislative Management Committee through
its audit subcommittee any apparent instances of malfeasance or nonfeasance by a state officer
or employee disclosed by the audit of a state agency; and
(e) make any recommendations to the Legislative Management Committee through its
audit subcommittee with respect to the alteration or improvement of the accounting system
used by any entity that receives public funds.
(10) If the legislative auditor general conducts an audit of a state agency that has
previously been audited and finds that the state agency has not implemented a recommendation
made by the legislative auditor general in a previous audit, the legislative auditor general shall,
upon release of the audit:
(a) report immediately in writing to the Legislative Management Committee through its
audit subcommittee that the state agency has not implemented that recommendation; and
(b) shall report, as soon as possible, that the state agency has not implemented that
recommendation to a meeting of an appropriate legislative committee designated by the audit
subcommittee of the Legislative Management Committee.
(11) (a) Prior to each annual general session, the legislative auditor general shall
prepare a summary of the audits conducted and of actions taken based upon them during the
preceding year.
(b) This report shall also set forth any items and recommendations that are important
for consideration in the forthcoming session, together with a brief statement or rationale for
each item or recommendation.
(c) The legislative auditor general shall deliver the report to the Legislature and to the
appropriate committees of the Legislature.
(12) (a) No person or entity may:
(i) interfere with a legislative audit, examination, or review of any entity conducted by
the office; or
(ii) interfere with the office relative to the content of the report, the conclusions
reached in the report, or the manner of disclosing the results and findings of the office.
(b) Any person or entity that violates the provisions of this Subsection (12) is guilty of
a class B misdemeanor.
(13) (a) Beginning July 1, 2020, the Office of the Legislative Auditor General may
require any current employee, or any applicant for employment, to submit to a
fingerprint-based local, regional, and criminal history background check as an ongoing
condition of employment.
(b) An employee or applicant for employment shall provide a completed fingerprint
card to the office upon request. The office shall require that an individual required to submit to
a background check under this subsection also provide a signed waiver on a form provided by
the office that meets the requirements of Subsection 
53-10-108
(4).
(c) For a noncriminal justice background search and registration in accordance with
Subsection 
53-10-108
(13), the office shall submit to the Bureau of Criminal Identification:
(i) the employee's or applicant's personal identifying information and fingerprints for a
criminal history search of applicable local, regional, and national databases; and
(ii) a request for all information received as a result of the local, regional, and
nationwide background check.