Utah Code 36-12-15.3. Response to audit — Chief officer — Entity reporting requirements — Audit response plan — Semi-annual update
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(1) As used in this section:
Terms Used In Utah Code 36-12-15.3
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
- Writing: includes :(48)(a) printing;(48)(b) handwriting; and(48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5(1)(a) “Alternative action” means a process, practice, or procedure that an entity implements in response to an audit report that is different from the process, practice, or procedure described in a recommendation.(1)(b) “Audit report” means a written report that the office issues that contains the office’s findings and recommendations with respect to an audit of an entity.(1)(c) “Audit response plan” means a written document that an entity issues that contains the entity’s response to an audit report of the entity.(1)(d) “Audit Subcommittee” means the subcommittee created in Subsection
36-12-8 (1)(c).(1)(e) “Chief officer” means the individual who holds ultimate authority over the management or governance of an entity.(1)(f) “Entity” means:(1)(f)(i) the same as that term is defined in Subsection36-12-15 (1); or(1)(f)(ii) any other person that the office is authorized to audit under any other provision of law.(1)(g) “Legislative committee” means the committee to which the Audit Subcommittee refers an audit report under Subsection36-12-8 (2)(d)(ii)(C).(1)(h) “Office” means the Office of the Legislative Auditor General.(1)(i) “Recommendation” means a process, practice, or procedure described in an audit report that the office proposes an entity implement.(1)(j) “Reply” means a written document that the office issues that contains the office’s response to an entity’s audit response plan.
(2) In addition to any other information that the office is required to include or attach to an audit report, the office shall, for each audit report the office issues:
(2)(a) include in the audit report:
(2)(a)(i) the identity of the chief officer; and
(2)(a)(ii) a notice to the chief officer that the chief officer must comply with the reporting requirements described in this section; and
(2)(b) attach to the audit report:
(2)(b)(i) the audit response plan of the entity that is the subject of the audit report; and
(2)(b)(ii) at the discretion of the legislative auditor general, a reply to the entity’s audit response plan.
(3) The chief officer of an entity that is the subject of an audit report shall:
(3)(a) prepare an audit response plan that:
(3)(a)(i) is in writing;
(3)(a)(ii) responds to the findings in the audit report; and
(3)(a)(iii) subject to Subsection (4), for each recommendation in the audit report:
(3)(a)(iii)(A) describes how the entity will implement the recommendation;
(3)(a)(iii)(B) identifies the individual employed by or otherwise affiliated with the entity who is responsible for implementing the recommendation;
(3)(a)(iii)(C) establishes a timetable that identifies benchmarks for the entity to implement the recommendation; and
(3)(a)(iii)(D) specifies an anticipated deadline by which the entity will fully implement the recommendation; and
(3)(b) submit the audit response plan to the office before the office submits the audit report to the Audit Subcommittee under Subsection 36-12-15 (6)(b).
(4) If the chief officer described in Subsection (3) objects to implementing a recommendation in an audit report, the chief officer shall:
(4)(a) prepare an audit response plan in accordance with Subsections (3)(a)(i) and (ii) that:
(4)(a)(i) explains the basis for the objection; and
(4)(a)(ii)
(4)(a)(ii)(A) identifies an alternative action that the entity will implement; or
(4)(a)(ii)(B) specifies that the entity will not implement the recommendation or an alternative action; and
(4)(b) comply with submission requirements described in Subsection (3)(b).
(5) A chief officer implementing an alternative action under Subsection (4)(a)(ii)(A) shall, as it relates to the alternative action, include in the audit response plan the information described in Subsection (3)(a)(iii).
(6) Subject to Subsection (8), if the chief officer of an entity that is the subject of an audit report implements a recommendation under Subsection (3)(a)(iii), or an alternative action under Subsections (4)(a)(ii)(A) and (5), the chief officer shall, no later than 180 days after the day on which the Audit Subcommittee refers the audit report to a legislative committee:
(6)(a) prepare an update to the entity’s audit response plan that:
(6)(a)(i) is in writing; and
(6)(a)(ii) describes the entity’s progress towards fully implementing:
(6)(a)(ii)(A) each recommendation addressed in the entity’s audit response plan under Subsection (3)(a)(iii); or
(6)(a)(ii)(B) each alternative action addressed in the entity’s audit response plan under Subsections (4)(a)(ii)(A) and (5); and
(6)(b) submit the update to the legislative committee and the legislative auditor general.
(7) Subject to Subsection (8), after the chief officer described in Subsection (6) complies with the submission requirements described in Subsection (6)(b), the chief officer shall:
(7)(a) continue to update the audit response plan in accordance with Subsection (6)(a); and
(7)(b) submit the update to the legislative committee and the legislative auditor general at least semi-annually.
(8) A chief officer’s obligation to update an audit response plan under this section terminates when the legislative auditor general reports to the Audit Subcommittee that the entity which is the subject of the audit report has fully implemented:
(8)(a) each recommendation addressed in the entity’s audit response plan under Subsection (3)(a)(iii); or
(8)(b) each alternative action addressed in the entity’s audit response plan under Subsections (4)(a)(ii)(A) and (5).