This bill enacts and amends provisions governing the duties and powers of the legislative auditor general.
This bill:
- restates the authority of the legislative auditor general;
- amends provisions governing information that may be subject to federal law and is requested by the legislative auditor general from an entity, including the State Tax Commission;
- excludes certain information provided to the legislative auditor general from the definition of "record";
- permits an entity to provide certain privileged items to the legislative auditor general;
- requires an entity that withholds certain privileged items from the legislative auditor general to expressly assert a privilege;
- permits the legislative auditor general to contest a privilege claim;
- requires, in certain circumstances, an entity to submit privileged items to an arbitrator to determine a privilege claim;
- authorizes the legislative auditor general to provide certain information to an audited entity;
- amends the definition of "chief officer" for purposes of an entity responding 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;
- coordinates enactment of provisions with S.J.R. 4, Joint Resolution Amending Court Rules on Attorney Confidentiality; and
- makes technical corrections.

Statutes affected:
Introduced: 36-12-15
Amended 2/18/2025 11:02:568: 36-12-15
Amended 2/21/2025 15:02:339: 36-12-15
Amended 3/4/2025 09:03:206: 36-12-15
Substitute #1: 36-12-15
Substitute #2: 36-12-15
Enrolled: 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