A Key Pillar of State Government
OFFICE OF THE
UTAH STATE AUDITOR
Office of the
Utah State Auditor
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Local
Government
Division
Office of the
Utah State Auditor
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Local Government Team
• Van Christensen - Director
– Counties
• Ryan Roberts – Supervisor
– Local and Special Service
Districts, Non-profits
Office of the
Utah State Auditor
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Local Government Team
• Patricia Nelson – Supervisor
– Cities and Towns, RDA’s
– School Districts
• Emily Britton – Assistant
Office of the
Utah State Auditor
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Local
Government
Initiatives
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Utah State Auditor
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Local Government Initiatives
• Leveraging Technology
• Independent Assessment
• Increased Transparency
• Improved Collaboration
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Utah State Auditor
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Leveraging Technology
• On-line reporting
(reporting.auditor.utah.gov)
• Website navigation and features
• Training over UEN
• Electronic communication
• On-line training modules
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Utah State Auditor
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Mission Statement
We provide Utah taxpayers and
government officials with an
independent assessment of financial
operation, statutory compliance, and
performance management for state and
local government.
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Utah State Auditor
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Objective
Be a constitutional watchdog to ensure
that taxpayer funds are being spent
legally, efficiently, and effectively.
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Utah State Auditor
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Independent Assessment
• Agreed-Upon procedures
• State Legal Compliance Guide
• Schedule of Expenditures of State Awards
• Uniform Accounting Manual
Office of the
Utah State Auditor
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Increased Transparency
• Uniform Chart of Accounts
• AGRC Project
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Utah State Auditor
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Office of the
Utah State Auditor
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Improved Collaboration
• Development of Uniform Chart of
Accounts
• CPA Roundtable – January 22, 2015
– “As we traveled home from the roundtable discussion we could not stop talking
about how beneficial and relevant we felt the roundtable discussion was. It was
wonderful to walk away from a training with answers and feeling like our
concerns were being heard.”
• Interlocal Entity Roundtable – follow-up to
HB17
Office of the
Utah State Auditor
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Financial Reporting Requirements
• Financial Report Thresholds
• On-line submission system
• Uniform Chart of Accounts
• Certification of Financial Reports
Office of the
Utah State Auditor
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Financial Report Thresholds
Utah Code 51-2a-201: If Revenues or Expenses
are:
• Over $500,000
– Audit w/ State Compliance Audit
• Between $100,000 to $500,000
– Agreed-Upon Procedures report
– On-line submission of financial data
• Below $100,000
– On-line submission of financial data
Office of the
Utah State Auditor
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reporting.auditor.utah.gov
Utah Code 51-2a-201: If Revenues or Expenses
are:
• Below $100,000
– On-line submission of financial data
(Option 2)
• Within 6 months of fiscal year-end
– Budget presented to the public (Option 1)
• Within 30 days of adoption
Office of the
Utah State Auditor
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reporting.auditor.utah.gov
Utah Code 51-2a-201: If Revenues or Expenses
are:
• Between $100,000 to $500,000
– Agreed-Upon Procedures report
– On-line submission of financial data
(option 2)
• Within 6 months of fiscal year-end
– Budget presented to the public (option 1)
• Within 30 days of adoption
Office of the
Utah State Auditor
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reporting.auditor.utah.gov
Utah Code 51-2a-201: If Revenues or Expenses
are:
• Over $500,000
– Audit w/ State Compliance Audit (Option 1)
•Within 6 months of year-end
– Budget presented to the public (Option 1)
•Within 6 months of fiscal year-end
– Post detailed transactions quarterly to
Transparency website
Office of the
Utah State Auditor
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Online Entry of
Local Government Reports
Utah Code 68-3-14 requires electronic reporting
• Easy to use, web interface to enter required data
– Direct Upload of files
– Direct Entry of UT-x Survey Data
– Online certifications, data checks
• All detailed financial data will be searchable
across all Local Government entities
• Enhance transparency and accountability
Office of the
Utah State Auditor
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Online Entry of
Local Government Reports
• Update of Entity Information
– Current elected officials
– Current Administrative officials
• Upload of Budgets
– In the format that was provided to public
– Example Forms available, but not required
– Online certification
Office of the
Utah State Auditor
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Office of the
Utah State Auditor
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Uniform Chart of Accounts
• Applicability
– Local governments who post to Transparency
website (over $1 million in revenues or exps)
– Local governments with revenues and exps
between $500,000 an $1 million
– NOT applicable to school districts and charter
schools
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Utah State Auditor
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Uniform Chart of Accounts
• Purpose
– Comparability
– Benchmarking
– Elimination of Duplication
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Utah State Auditor
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Uniform Chart of Accounts
• Resources
– Excel format to facilitate mapping
– Frequently Asked Questions
– Implementation Guide
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Utah State Auditor
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Contacts
State Finance
• Questions with the
upload template?
State Auditor’s Office
• Questions with mapping?
– Contact: Ryan Roberts,
801-538-1721
– Contact Darrell Swenson,
801-538-3059
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Utah State Auditor
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Time-saving Approach
• Start with chart of accounts from finance
system
• Assign funds
• Assign functions
• Assign accounts
• Apply throughout the chart of accounts
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Utah State Auditor
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Time-saving Approach
GENERAL FUND
Account
Number
Account
Number
Title
10-64-74
10-64-81
10-64-99
100
nue
CAPITAL OUTLAY-HAMBLIN (CITY)
YOUTH RECREATION
PARKS GENERAL
COMMUN ITY DEVELOPMENT
10-68-60
10-68-61
10-68-62
10-68-64
10-68-65
10-68-66
10-68-67
10-68-68
10-68-69
10-68-70
10-68-71
CEMETERY
10-65-11
10-65-12
10-65-13
10-65-23
10-65-25
10-65-26
10-65-40
10-65-65
10-65-70
10-65-80
10-65-99
SALARIES
SALARIES (PART TIME)
EMPLOYEE BENEFITS
TRAVEL & TRAINING
AUTO EXPENSE
EQUIP. SUPPLIES & MAINTENA NCE
CHEMICALS (CEMETERY)
Malnt Contract
CAPITAL OUTLAY
LOT BUY BACKS
CEMETERY GENERAL
ECONO MIC DEVELOPMENT
10-69-23
Office of the
Utah State Auditor
MISC-WELCOM SIGN &
VARIETY ARTS COUNCIL
JUNIPER ARTS
SUNDRY (VARIETY ARTS)
SUNDRY (TREE
SUNDRY
MESA HILLS CDBG
SUNDRY (VOLUNTEER
HOMLAND SECURITY
STORY TELLING GUILD
STORY TELLERS GUILD
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TRAVEL
Time-saving Approach
GENERAL FUND
Account
Number
Account
Number
Title
10-64-74
10-64-81
10-64-99
CEMETERY
10-65-11
10-65-12
10-65-13
10-65-23
10-65-25
10-65-26
10-65-40
10-65-65
10-65-70
10-65-80
10-65-99
-100
nue
CAPITAL OUTLAY-HAMBLIN (CITY)
YOUTH RECREATION
PARKS GENERAL
COMMUN ITY DEVELOPMENT
10-68-60
10-68-61
10-68-62
10-68-64
10-68-65
10-68-66
10-68-67
10-68-68
10-68-69
10-68-70
10-68-71
301700
SALARIES
SALARIES (PART TIME)
EMPLOYEE BENEFITS
TRAVEL & TRAINING
AUTO EXPENSE
EQUIP. SUPPLIES & MAINTENA NCE
CHEMICALS (CEMETERY)
Malnt Contract
CAPITAL OUTLAY
LOT BUY BACKS
CEMETERY GENERAL
Office of the
Utah State Auditor
MISC-WELCOM SIGN &
VARIETY ARTS COUNCIL
JUNIPER ARTS
SUNDRY (VARIETY ARTS)
SUNDRY (TREE
SUNDRY
MESA HILLS CDBG
SUNDRY (VOLUNTEER
HOMLAND SECURITY
STORY TELLING GUILD
STORY TELLERS GUILD
ECONO MIC DEVELOPMENT
10-69-23
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500000
TRAVEL
500700
Time-saving Approach
GENERAL FUND
Account
Number
Account
Number
Title
10-64-74
10-64-81
10-64-99
CEMETERY
10-65-11
10-65-12
10-65-13
10-65-23
10-65-25
10-65-26
10-65-40
10-65-65
10-65-70
10-65-80
10-65-99
-100
nue
CAPITAL OUTLAY-HAMBLIN (CITY)
YOUTH RECREATION
PARKS GENERAL
COMMUN ITY DEVELOPMENT
301700
SALARIES
SALARIES (PART TIME)
EMPLOYEE BENEFITS
TRAVEL & TRAINING
AUTO EXPENSE
EQUIP. SUPPLIES & MAINTENA NCE
CHEMICALS (CEMETERY)
Malnt Contract
CAPITAL OUTLAY
LOT BUY BACKS
CEMETERY GENERAL
40010100
40010100
40010200
40020900
40050603
40050603
40050203
40020100
40080000
40080100
40000000
Office of the
Utah State Auditor
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10-68-60
10-68-61
10-68-62
10-68-64
10-68-65
10-68-66
10-68-67
10-68-68
10-68-69
10-68-70
10-68-71
MISC-WELCOM SIGN &
VARIETY ARTS COUNCIL
JUNIPER ARTS
SUNDRY (VARIETY ARTS)
SUNDRY (TREE
SUNDRY
MESA HILLS CDBG
SUNDRY (VOLUNTEER
HOMLAND SECURITY
STORY TELLING GUILD
STORY TELLERS GUILD
ECONO MIC DEVELOPMENT
10-69-23
500000
TRAVEL
40080300
40050000
40050000
40050000
40050000
40050000
40050000
40050000
40050000
40050000
40050000
500700
40020900
Notable Tips
• There is only one general fund – 100
• If only one of any type of fund – use main
fund number (ie. Water fund – 500; or Water fund
505, Sewer Fund 510, Electric Fund 515)
Office of the
Utah State Auditor
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Notable Tips
• Only general-purpose governments use
general government functions (100000)
• Map to the same level of accounting as
your operational chart of accounts
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Utah State Auditor
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Notable Tips
• All revenue and expenditure accounts
should be assigned a function, function is
generally n/a for balance sheet accounts.
• 010, 020, and 030 funds are only used to
report entity-wide assets and liabilities.
Office of the
Utah State Auditor
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Uniform Chart of Accounts
• Time frame
– 6/30 – must be implemented by 6/30/2014
– 12/31 – must be implemented by 12/31/2014
– 2014 uploads - must include uniform chart of
accounts
Office of the
Utah State Auditor
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Uniform Chart of Accounts
• How are we doing?
– Towns – 75%
– Cities – 49.2%
– Special Service Districts – 7%
– Counties – 0%
– Overall – 34.9%
Office of the
Utah State Auditor
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NEW - Financial Report Certifications
• Utah Code 11-50-201 - Requires
certification of annual financial reports by
the chief administrative officer and chief
financial officer (effective July 1, 2013)
– “Under penalty of perjury, I, [officer's name] certify
that the [annual financial report] of [political
subdivision] for the year ended [date] fairly presents
in all material respects the financial condition and
results of operations of [political subdivision].”
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Utah State Auditor
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How To Certify
• Electronic Signature through online
submission
• Hard copy form
– Form illustration on auditor.utah.gov
Financial Report will not be
considered complete unless
certification is submitted.
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Utah State Auditor
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Utah State Auditor
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Utah State Auditor
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Questions?
ryanroberts@utah.gov
801-538-1721
auditor.utah.gov
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Utah State Auditor
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