1 office of the utah state auditor office of the utah state auditor a key pillar of state government

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Office of the

Utah State Auditor

OFFICE OF THEUTAH STATE AUDITOR

A Key Pillar of State Government

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Office of the

Utah State Auditor

Local Government

Division

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Office of the

Utah State Auditor

Local Government Team

• Van Christensen - Director– Counties

• Ryan Roberts – Supervisor – Local and Special Service

Districts, Non-profits

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Office of the

Utah State Auditor

Local Government Team

• Patricia Nelson – Supervisor – Cities and Towns, RDA’s– School Districts

• Emily Britton – Assistant

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Office of the

Utah State Auditor

Local Governme

nt Initiatives

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Office of the

Utah State Auditor

Local Government Initiatives

• Leveraging Technology• Independent Assessment• Increased Transparency• Improved Collaboration

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Office of the

Utah State Auditor

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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Office of the

Utah State Auditor

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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Office of the

Utah State Auditor

Objective

Be a constitutional watchdog to ensure that taxpayer funds are

being spent legally, efficiently, and effectively.

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Office of the

Utah State Auditor

Independent Assessment

• Agreed-Upon procedures• State Legal Compliance Guide• Schedule of Expenditures of State

Awards• Uniform Accounting Manual

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Office of the

Utah State Auditor

Increased Transparency

• Uniform Chart of Accounts• AGRC Project

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Office of the

Utah State Auditor

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Office of the

Utah State Auditor

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

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Office of the

Utah State Auditor

Financial Reporting Requirements

• Financial Report Thresholds• On-line submission system• Uniform Chart of Accounts• Certification of Financial Reports

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Office of the

Utah State Auditor

Financial Report ThresholdsUtah 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

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Office of the

Utah State Auditor

reporting.auditor.utah.govUtah 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

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Office of the

Utah State Auditor


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

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Office of the

Utah State Auditor


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

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Office of the

Utah State Auditor

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

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Office of the

Utah State Auditor

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

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Office of the

Utah State Auditor

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Office of the

Utah State Auditor

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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Office of the

Utah State Auditor


• Purpose– Comparability– Benchmarking– Elimination of Duplication

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Office of the

Utah State Auditor


• Resources– Excel format to facilitate mapping– Frequently Asked Questions– Implementation Guide

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Office of the

Utah State Auditor

Contacts

State Finance• Questions with the

upload template?– Contact Darrell

Swenson, 801-538-3059

State Auditor’s Office• Questions with

mapping?– Contact: Ryan Roberts,

801-538-1721

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Office of the

Utah State Auditor

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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Office of the

Utah State Auditor


GENERAL FUND 100AccountNumber nueAccountNumberTitle10-64-7410-64-8110-64-99 10-68-60

10-68-61CEMETERY 10-68-62

10-68-6410-65-11 10-68-6510-65-12 10-68-6610-65-13 10-68-6710-65-23 10-68-6810-65-25 10-68-6910-65-26 10-68-7010-65-40 10-68-7110-65-6510-65-7010-65-8010-65-99 10-69-23

LOT BUY BACKSCEMETERY GENERAL TRAVEL

Malnt ContractCAPITAL OUTLAY ECONO MIC DEVELOPMENT

EQUIP. SUPPLIES & MAINTENA NCE STORY TELLING GUILDCHEMICALS (CEMETERY) STORY TELLERS GUILD

TRAVEL & TRAINING SUNDRY (VOLUNTEER AUTO EXPENSE HOMLAND SECURITY

SALARIES (PART TIME) SUNDRY EMPLOYEE BENEFITS MESA HILLS CDBG

SUNDRY (VARIETY ARTS)SALARIES SUNDRY (TREE

VARIETY ARTS COUNCIL JUNIPER ARTS

CAPITAL OUTLAY-HAMBLIN (CITY)COMMUN ITY DEVELOPMENT

YOUTH RECREATIONPARKS GENERAL MISC-WELCOM SIGN &

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Office of the

Utah State Auditor


GENERAL FUND -100AccountNumber nueAccountNumberTitle10-64-7410-64-8110-64-99 10-68-60

10-68-61CEMETERY 10-68-62

10-68-6410-65-11 10-68-6510-65-12 10-68-6610-65-13 10-68-6710-65-23 10-68-6810-65-25 10-68-6910-65-26 10-68-7010-65-40 10-68-7110-65-6510-65-7010-65-8010-65-99 10-69-23

LOT BUY BACKSCEMETERY GENERAL TRAVEL









301700

500000

500700

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Office of the

Utah State Auditor


GENERAL FUND -100AccountNumber nueAccountNumberTitle10-64-7410-64-8110-64-99 10-68-60 40080300

10-68-61 40050000CEMETERY 10-68-62 40050000

10-68-64 4005000010-65-11 40010100 10-68-65 4005000010-65-12 40010100 10-68-66 4005000010-65-13 40010200 10-68-67 4005000010-65-23 40020900 10-68-68 4005000010-65-25 40050603 10-68-69 4005000010-65-26 40050603 10-68-70 4005000010-65-40 40050203 10-68-71 4005000010-65-65 40020100

10-65-70 40080000

10-65-80 40080100

10-65-99 40000000 10-69-23 40020900LOT BUY BACKSCEMETERY GENERAL TRAVEL









301700

500000

500700

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Office of the

Utah State Auditor

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)

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Office of the

Utah State Auditor

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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Office of the

Utah State Auditor

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.

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Office of the

Utah State Auditor


• 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

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Office of the

Utah State Auditor


• How are we doing?– Towns – 75%– Cities – 49.2%– Special Service Districts – 7%– Counties – 0%– Overall – 34.9%

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Office of the

Utah State Auditor

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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Office of the

Utah State Auditor

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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Office of the

Utah State Auditor

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Office of the

Utah State Auditor

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Office of the

Utah State Auditor

auditor.utah.gov

[email protected]

Questions?

801-538-1721

1 office of the utah state auditor office of the utah state auditor a key pillar of state government

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