This bill amends provisions governing the duties and powers of the legislative auditor general.
This bill:
- restates the legislative auditor general's constitutional authority;
- amends provisions governing information that maybe subject to federal law and is requested by the legislative auditor general from an entity, including the State Tax Commission;
- authorizes the legislative auditor general to provide certain information to an audited entity;
- amends provisions governing criminal interference with a legislative audit;
- amends the definition of "chief officer" for purposes of an entity responding to a legislative audit;
- permits the legislative auditor general to identify an individual other than a chief officer to respond to a legislative audit;
- amends provisions governing an audit response plan and an update to a plan;
- authorizes the legislative auditor general to review and monitor the Utah System of Higher Education; and
- makes other technical and conforming changes.

Statutes affected:
Introduced: 36-12-15, 36-12-15.3, 53F-2-526
Substitute #1: 36-12-15, 36-12-15.3, 53F-2-526, 59-1-403
Substitute #2: 36-12-15, 36-12-15.3, 53F-2-526, 59-1-403
Substitute #3: 36-12-15, 36-12-15.3, 53F-2-526, 59-1-403