Impact Fee Reporting
In compliance with section 11-36-301 of the Utah Code, local political subdivisions collecting impact fees are required to submit a report to the State Auditor that identifies:
* Impact fee funds by the year in which they are received
* The project from which the funds are collected
* The capital projects for which the funds were budgeted
* The projected schedule for expenditure
The State Auditor's Office has prepared an example of this report and a certification form for local governments to include with the report when it is submitted.
The example report and form are available on the Local Government Forms webpage.
Electronic Filing for Local Governments
The Office of the Utah State Auditor is encouraging Local Governments to submit their financial statements, budgets, and Survey of Local Government Finances (UT forms) electronically. These documents can be sent by e-mail to:
Note: Budgets need to be signed, but not notorized.
Financial statements should be one file including the statements, footnotes, single audit (if applicable), "Yellow Book" report, management letter, and client responses to the management letter.
UT/Census forms should be in a separate file. The Impact Fee Schedule (if applicable) should also be in a separate file.
For more information or if you have questions, contact Kent Godfrey at (801) 538-1384, or by e-mail at kgodfrey@utah.gov.
Local Government Updates
The State of Utah Legal Compliance Audit Guide has been updated for 2009 and is now available on the Local Government Resources page in both PDF and Microsoft Word formats.
The Local Districts Section of the Uniform Accounting Manual has been updated and incorporated into the entire manual.
The Survey of Local Government Finances form, UT-2 Utah Municipalities, has been updated for 2009 and is available in PDF format.
Office Hours
In support of the Governor's "Working 4 Utah" initiative, the Office of the Utah State Auditor has adopted new hours effective immediately. Our new office hours are 7:00 a.m. to 6:00 p.m., Monday through Thursday.
For more information on the Governor's plan for conserving energy, saving money, improving air quality, and enhancing customer service, see http://www.utah.gov/governor/news_media/article.html?article=1724.
Hotline Program
The “State Auditor Hotline” provides an avenue for citizens, including government employees, to report suspected financial improprieties or violations of laws and regulations by state and local governments; waste of public funds or resources; and/or constructive suggestions for improving state and local governments regarding financial-related matters, internal controls, or compliance.
The Hotline coordinates the efforts of existing resources, rather than duplicating efforts of authority already in place.