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Utah State Auditor's Office
2005 Reports

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Administrative Office of the Courts 7/26/2005 05-618 Special Project Departmental Audit Report: Reviewed aspects of the Courts’ internal control for the year ended December 31, 2004. The following District and Juvenile Courts in the Fourth Judicial District were included in the review: Juab County District - Nephi; Wasatch County District - Heber City; Millard County District - Fillmore; Millard County Juvenile - Fillmore. The Report contains 13 findings and recommendations. ( PDFsize 117 KB)
Administrative Services, Department of 3/20/2006 05-17-a Management Letter Supplemental Report for FY 6-30-05. Report contains 2 findings and recommendations resulting from the Statewide federal compliance audit (single audit). ( PDFsize 31 KB)
Administrative Services, Department of 1/25/2006 05-17 Management Letter 6-30-05 Management Letter. Report contains 2 findings and recommendations. ( PDFsize 30 KB)
Agriculture and Food, Department of 12/12/2005 05-12 Management Letter 6-30-05 Management Letter. Report contains 1 finding and recommendation resulting from the statewide audit of expenditures. ( PDFsize 28 KB)
Alcoholic Beverage Control, Department of 7/19/2005 05-620a Special Project Departmental Audit Report: Reviewed aspects of the Department of Alcoholic Beverage Control's internal control at the locations in Carbon, Grand, and Tooele counties for the period July 1, 2004 through April 29, 2005. The management letter contains 2 findings and recommendations. ( PDFsize 31 KB)
Attorney General's Office 12/13/2005 05-13 Management Letter 6-30-05 Management Letter. Report contains 1 finding and recommendation resulting from the statewide audit of expenditures. ( PDFsize 28 KB)
Beaver County School District 12/21/2005 05-680 Special Project Management Letter for the period July 2002 through May 2005. Reviewed the internal control at the District. ( PDFsize 71 KB)
Blanding City Justice Court 9/8/2005 05-619-J Special Project Departmental Audit Report: Reviewed aspects of the internal control at the Court for the period January 1, 2004 through December 31, 2004. Report contains 2 findings and recommendations. ( PDFsize 42 KB)
Bridgerland Applied Technology College 9/7/2005 n/a Fin Stmt and Mgmt Rpt 6-30-05 Annual Financial Report. Includes financial statements, GAS report, and Mgmt letter with 1 finding and recommendation. ( PDFsize 1,883 KB)
Carbon County Justice Court 9/22/2005 05-619-D Special Project Departmental Audit Report: Reviewed aspects of the internal control at the Court for the period January 1, 2004 through December 31, 2004. Report contains 3 findings and recommendations. ( PDFsize 41 KB)
College of Eastern Utah 3/26/2007 05-45 Management Letter FY 2005 Management Letter. Report contains 5 findings and recommendations. ( PDFsize 71 KB)
College of Eastern Utah 2/26/2007 05-49 Financial Statements FY 2005 Annual Financial Report. ( PDFsize 136 KB)
College of Eastern Utah 3/16/2006 05-35 Management Letter 6-30-05 statewide audit of the Student Financial Aid Cluster. Report contains 3 findings and recommendations. ( PDFsize 38 KB)
Commerce, Department of 12/19/2005 05-10 Management Letter 6-30-05 Management Letter. Report contains 1 finding and recommendation resulting from the statewide audit of expenditures. ( PDFsize 29 KB)
Community and Economic Development, Department of 3/14/2006 05-11 Management Letter 6-30-05 Management Letter. Report contains 5 findings and recommendations. ( PDFsize 45 KB)
Crime Victim Reparations 7/26/2005 05-627C Special Project Departmental Audit Report: Reviewed aspects of the Office of Crime Victim Reparations' internal control for the period July 1, 2004 through December 31, 2004. The management letter contains 4 findings and recommendations. ( PDFsize 37 KB)
Davis Applied Technology College 9/16/2005 n/a Fin Stmt and Mgmt Rpt 6-30-05 Comprehensive Annual Financial Report. Report contains 6-30-05 financial statements plus the Government Auditing Standards Report and 1 finding and recommendation. ( PDFsize 3842 KB)
Dixie State College of Utah 2/6/2006 05-21 Management Letter FY 6-30-05 Management Letter. Report on Internal Control & Compliance in accordance with GAS and 9 findings and recommendations. ( PDFsize 47 KB)
Dixie State College of Utah 11/18/2005 05-20 Financial Statements 6-30-05 Annual Financial Report. ( PDFsize 184 KB)
East Carbon City Justice Court 9/27/2005 05-619-G Special Project Departmental Audit Report: Reviewed aspects of the internal control at the Court for the period January 1, 2004 through December 31, 2004. Report contains 4 findings and recommendations. ( PDFsize 43 KB)
Education, Office of; and Office of Rehabilitation 3/16/2006 05-31 Management Letter FY 6-30-05 Management Letter. Report contains 3 findings and recommendations. ( PDFsize 36 KB)
Emery County Justice Court in Castle Dale 10/3/2005 05-619-I Special Project Departmental Audit Report: Reviewed aspects of the internal control at the Court for the period January 1, 2004 through December 31, 2004. Report contains 4 findings and recommendations. ( PDFsize 44 KB)
Emery County Justice Court in Green River 9/29/2005 05-619-H Special Project Departmental Audit Report: Reviewed aspects of the internal control at the Court for the period January 1, 2004 through December 31, 2004. Report contains 3 findings and recommendations. ( PDFsize 42 KB)
Environmental Quality, Department of 3/9/2006 05-33 Management Letter 6-30-05 Management Letter. Report contains 2 findings and recommendations. ( PDFsize 42 KB)
Forfeited Property Procedures 1/13/2005 05-615f Agreed-upon Procedures Agreed-upon procedures for internal control regarding forfeited property held for the State for fiscal year 2004. Report contains 3 findings and recommendations. ( PDFsize 164 KB)
Grand County Justice Court 1/28/2005 05-619a Special Project Findings and Recommendations in relation to investigation of misappropriations at the Court for the period February 2004 through October 2004. Report contains 9 findings and recommendations. ( PDFsize 94 KB)
Health, Department of 3/22/2006 05-32 Management Letter 6-30-05 Management letter. Report contains 32 findings and recommendations. ( PDFsize 166 KB)
Helper Justice Court 9/8/2005 05-619-E Special Project Departmental Audit Report: Reviewed aspects of the internal control at the Court for the period January 1, 2004 through December 31, 2004. Report contains 3 findings and recommendations. ( PDFsize 42KB)
Holladay City Justice Court 11/1/2005 05-619-B Special Project Departmental Audit Report: Reviewed aspects of the internal control at the Court for the period January 1, 2004 through December 31, 2004. Report contains 4 findings and recommendations. ( PDFsize 51 KB)
Human Services, Department of 3/13/2006 05-34 Management Letter 6-30-05 Management Letter. Report contains 2 findings and recommendations. ( PDFsize 42 KB)
Jordan School District - South Jordan Elementary 4/18/2005 05-674A Special Project Limited Review of the School Lunch Program in connection with reported fraud. ( PDFsize 50 KB)
Lindon City Justice Court 9/29/2005 05-619-C Special Project Departmental Audit Report: Reviewed aspects of the internal control at the Court for the period January 1, 2004 through December 31, 2004. Report contains 5 findings and recommendations. ( PDFsize 54 KB)
Monticello Justice Court 11/16/2005 05-619-K Special Project Departmental Audit Report: Reviewed aspects of the internal control at the Court for the period January 1, 2004 through December 31, 2004. Report contains 3 findings and recommendations. ( PDFsize 42 KB)
Mountainland Applied Technology College 11/8/2005 05-03 Management Letter FY 6-30-05 Management Letter. Report contains 5 findings and recommendations. ( PDFsize 238 KB)
Mountainland Applied Technology College 8/19/2005 n/a Financial Statements 6-30-05 Annual Financial Report. ( PDFsize 1428 KB)
Natural Resources, Department of 8/8/2005 05-620b Special Project Departmental Audit Report: Reviewed aspects of the Department of Natural Resources' internal control at various outlying locations for the period July 1, 2004 through April 29, 2005. The management letter contains 3 findings and recommendations. ( PDFsize 35 KB)
Ogden-Weber Applied Technology College 3/14/2006 05-37 Management Letter 6-30-05 Management Letter for Student Financial Aid and Vocational Education. Report contains 7 findings and recommendations. ( PDFsize 44 KB)
Ogden-Weber Applied Technology College 8/4/2005 N/A Fin Stmt and Mgmt Rpt FY 6-30-05 Financial Statements and Management Letter. Report includes 2 findings and recommendations. ( PDFsize 1983 KB)
Ogden-Weber Applied Technology College 6/28/2005 05-662A Special project Departmental Audit Report: Reviewed aspects of the internal control at the Ogden-Weber ATC for the period July 1, 2004 through March 31, 2005. Report contains 10 findings and recommendations. ( PDFsize 49 KB)
Public Employees Health Program 10/5/2005 n/a GAS Report FY 6-30-05 Report on Compliance and Internal Control in Accordance with Government Auditing Standards. ( PDFsize 117 KB)
Public Employees Health Program 10/5/2005 n/a Financial Statements FY 6-30-05 Financial Statements. ( PDFsize 2386 KB)
Public Safety, Department of 3/8/2006 05-09 Management Letter Fy 6-30-05 Management Letter. Report contains 4 findings and recommendations. ( PDFsize 37 KB)
Public Safety, Department of 8/2/2005 05-620c Special Project Departmental Audit Report: Reviewed aspects of the Department of Public Safety's internal control at the locations in Price, Moab, Blanding, Tooele and Nephi for the period July 1, 2004 through April 29, 2005. The management letter contains 1 finding and recommendation to the Utah Highway Patrol Offices in Tooele and Price. ( PDFsize 175 KB)
Salt Lake City Justice Court 10/4/2005 05-619-A Special Project Departmental Audit Report: Reviewed aspects of the internal control at the Court for the period January 1, 2004 through December 31, 2004. Report contains 2 findings and recommendations. ( PDFsize 48 KB)
Salt Lake Community College 1/10/2006 05-02 Management Letter 6-30-05 Management Letter. Government Auditing Standards Report on Internal Control & Compliance. Report contains no findings and recommendations. ( PDFsize 31 KB)
Salt Lake Community College 9/30/2005 n/a Financial Statements FY 6-30-05 Financial Statements which include Independent State Auditor's Report. ( PDFsize 905 KB)
Salt Lake/Tooele Applied Technology College 3/23/2006 05-38 Management Letter 6-30-05 Management Letter. Report on Internal Control and Compliance in Accordance with GAS. Report contains 4 findings and recommendations. ( PDFsize 49 KB)
Salt Lake/Tooele Applied Technology College 2/17/2006 05-42 Financial Statements FY 6-30-05 Annual Financial Report. ( PDFsize 96 KB)
San Juan County Justice Court 10/11/2005 05-619-L Special Project Departmental Audit Report: Reviewed aspects of the internal control at the Court for the period January 1, 2004 through December 31, 2004. Report contains 3 findings and recommendations. ( PDFsize 41 KB)
School & Institutional Trust Lands Administration 7/27/2005 05-620e Special Project Departmental Audit Report: Reviewed aspects of the School & Institutional Trust Lands Administration's internal control at the Carbon County office and the Grand County office for the period July 1, 2004 through April 29, 2005. The management letter contains 1 finding and recommendation directed to Grand County. ( PDFsize 30 KB)
Single Audit - State of Utah 3/24/2006 05-39 Single Audit FY 6-30-05 Single Audit Report for the State of Utah. ( PDFsize 1180 KB)
Snow College 6/22/2006 05-43 Management letter 6-30-05 Management Letter. Report on Internal Control and Compliance in Accordance with Government Auditing Standards. Report contains 4 findings and recommendations. ( PDFsize 61 KB)
Snow College 4/21/2006 05-44 Financial Statements FY 6-30-05 Annual Financial Report. ( PDFsize 137 KB)
Southern Utah University 3/2/2006 05-28 Management Letter Fy 6-30-05 Management Letter. Report on Internal Control and Compliance in accordance with Government Auditing Standards. Report also contains 4 findings and recommendations. ( PDFsize 37 KB)
Southern Utah University 12/9/2005 05-26 NCAA Report FY 6-30-05 Intercollegiate Athletic Programs Agreed-Upon Procedures Report. Report contains 2 findings and recommendations. ( PDFsize 92 KB)
Southern Utah University 12/9/2005 n/a Financial Statements FY 6-30-05 Annual Financial Report. Issued by the University. Contains the Independent State Auditor's Report. ( PDFsize 573 KB)
Southwest Applied Technology College 3/10/2006 n/a Financial Statements FY 6-30-05 Financial Statements. ( PDFsize 1085 KB)
Southwest Applied Technology College 7/1/2005 05-663A Special Project Departmental Audit Report: Reviewed aspects of the internal control at the SWATC for the period July 1, 2004 through February 28, 2005. Report contains 5 findings and recommendations. ( PDFsize 36 KB)
State Board of Regents / Utah Higher Education Assistance Authority / UESP Special Project 9/24/2004 05-608f Special Project Evaluation of the allegations of fraud at the Utah Educational Savings Plan Trust. ( PDFsize 668 KB)
State Board of Regents of the State of Utah - SLPP 9/2/2005 05-06 Financial Statements 6-30-05 Financial Statements. ( PDFsize 2433 KB)
State of Utah 3/24/2006 05-39 Single Audit FY 6-30-05 Single Audit Report. ( PDFsize 1180 KB)
State of Utah 11/14/2005 n/a Financial Statements 6-30-2005 Comprehensive Annual Financial Report. Includes Independent State Auditor's Report. ( PDFsize 1595 KB)
Transportation, Department of 2/22/2006 05-29 Management Letter Fy 6-30-05 Management Letter. Report contains 4 findings and recommendations. ( PDFsize 54 KB)
Transportation, Department of 9/1/2005 05-620d Special Project Limited review of the internal control at Department of Transportation outlying locations for the period July 1, 2004 through April 29, 2005. Report includes 3 findings and recommendations ( PDFsize 37 KB)
Uintah Basin Applied Technology College 12/7/2005 05-16 Management Letter 6-30-05 Management Letter. Report contains the Report on Compliance and Internal Control in accordance with Government Auditing Standards. Report also contains 1 finding and recommendations. ( PDFsize 32 KB)
Uintah Basin Applied Technology College 10/19/2005 05-15 Financial Statements 6-30-05 Annual Financial Report. ( PDFsize 91 KB)
University of Utah 5/25/2006 05-25 Management Letter FY 6-30-05 Management Letter. Report contains the GAS Report on Internal Control and Compliance. There were no findings and recommendations to the University. ( PDFsize 31 KB)
University of Utah 12/16/2005 n/a NCAA Report 6-30-05 NCAA Agreed-Upon Procedures Report for the University of Utah Athletics Department. ( PDFsize 37 KB)
University of Utah 12/2/2005 05-23 Bond Financial Statements 6-30-05 Financial Statements for the Auxiliary and Campus Facilities Bond System Trust Funds. ( PDFsize 71 KB)
University of Utah 9/30/2005 n/a Financial Statements FY 6-30-05 Annual Financial Report. ( PDFsize 3246 KB)
Utah Communications Agency Network 12/29/2005 05-22 Single Audit 6-30-05 OMB Circular A-133 Audit. Report contains no findings and recommendations. ( PDFsize 57 KB)
Utah Communications Agency Network 12/12/2005 n/a Financial Statements 6-30-05 Financial Statements. ( PDFsize 2281 KB)
Utah Comprehensive Health Insurance Pool 11/4/2005 n/a Financial Statements 6-30-05 Annual Financial Report. ( PDFsize 1101 KB)
Utah Dairy Commission 5/17/2006 n/a Financial Statements FY 12-31-05 Financial Statements ( PDFsize 1100 KB)
Utah Dairy Commission 5/17/2006 n/a Management Letter 12-31-05 Management Report. Report on Internal Control and Compliance in Accordance with Government Auditing Standards. Report contains 1 finding and recommendation. ( PDFsize 373 KB)
Utah Dairy Commission 5/11/2005 n/a Financial Statements FY 12-31-04 Financial Statements. ( PDFsize 1176 KB)
Utah Dairy Commission 5/11/2005 n/a Management Letter FY 12-31-04 Management Report. Report contains 2 findings and recommendations. ( PDFsize 391 KB)
Utah Educational Savings Plan Trust 9/2/2005 05-05 Financial Statements FY 6-30-05 Financial Statements. ( PDFsize 881 KB)
Utah Higher Education Assistance Authority - Loan Servicing Operation 9/2/2005 05-18 Attestation FY 6-30-05 Compliance Audit (Attestation Engagement) for Lenders and Lender Servicers Participating in FFELP. ( PDFsize 719 KB)
Utah Higher Education Assistance Authority - SLGP 9/2/2005 05-04 Financial Statements 6-30-05 Financial Statements. ( PDFsize 253 KB)
Utah Higher Education Assistance Authority - SLGP/SLPP/UESP 11/22/2005 05-07 Management Letter FY 2005 Management Letter. Report contains 1 finding and recommendation plus Government Auditing Standards Report. ( PDFsize 148 KB)
Utah Housing Corporation 8/19/2005 n/a Management Letter FY 6-30-05 Report on Compliance and on Internal Control. ( PDFsize 92 KB)
Utah Housing Corporation 8/19/2005 n/a Financial Statements Fy 6-30-05 Financial Statements. ( PDFsize 2798 KB)
Utah Housing Corporation 8/19/2005 n/a Management Letter 6-30-05 Management Letter. Report contains no findings or recommendations. ( PDFsize 70 KB)
Utah Navajo Trust Fund 8/3/2006 05-47 Management letter 6-30-05 Management Letter. Report on Internal Control and Other Matters in Accordance with Government Auditing Standards. Report contains 2 findings and recommendations. ( PDFsize 56 KB)
Utah Navajo Trust Fund 3/10/2006 05-46 Financial Statements 6-30-05 Financial Statements. ( PDFsize 65 KB)
Utah Retirement Systems 3/8/2006 n/a Management Letter 12-31-05 Management Letter for the Utah Retirement Systems. Report contains 3 findings and recommendations. ( PDFsize 290 KB)
Utah Retirement Systems 3/8/2006 n/a Financial Statements 12-31-05 Financial Statements for the Utah Retirement Systems. ( PDFsize 6058 KB)
Utah Retirement Systems 3/8/2006 n/a Management Letter 12-31-05 Report on Internal Control & Compliance in accordance with Government Auditing Standards. ( PDFsize 94 KB)
Utah State Auditor's Office 4/8/2005 N/A SAO Quality Control Rpt Quality Control Review for Audits Issued During the Period April 1, 2004 through March 31, 2005 ( PDFsize 170 KB)
Utah State Fair Corporation 4/12/2006 05-02a Management letter 6-30-05 Management Letter. Report on Internal Control and Compliance in accordance with GAS. Report contains 1 finding and recommendation. ( PDFsize 150 KB)
Utah State Fair Corporation 1/27/2006 05-41 Financial Statements FY 6-30-05 Annual Financial Report. ( PDFsize 110 KB)
Utah State Treasurer's Office 11/29/2005 05-08 Management Letter 6-30-05 Management Letter resulting from the statewide audit of cash and investments. Report contains 1 finding and recommendation. ( PDFsize 26 KB)
Utah State University 1/10/2006 n/a NCAA Report FY 6-30-05 Athletics Department Agreed-Upon Procedures Report. ( PDFsize 381 KB)
Utah State University 12/1/2005 n/a Management Letter FY 6-30-05 Management Letter. Report contains 4 findings and recommendations. ( PDFsize 284 KB)
Utah State University 12/1/2005 n/a Single Audit FY 6-30-05 OMB Circular A-133 (Single Audit) Report. ( PDFsize 1512 KB)
Utah State University 12/1/2005 n/a Bond opinions FY 6-30-05 opinions for 6 bonds held by the University. ( PDFsize 421 KB)
Utah State University 12/1/2005 n/a Financial Statements FY 6-30-05 Annual Financial Report. ( PDFsize 9144 KB)
Utah State University Research Foundation 11/3/2005 n/a Financial Statements FY 2005 Financial Statements. ( PDFsize 2792 KB)
Utah State University Research Foundation 11/3/2005 n/a Management Letter 6-30-05 Management Letter. The Report contains 4 findings and recommendations. ( PDFsize 191 KB)
Utah Valley State College 2/6/2006 05-19 Management Letter FY 6-30-05 Management Letter. Report on Internal Control and Compliance in accordance with GAS and 1 finding and recommendation. ( PDFsize 34 KB)
Utah Valley State College 1/6/2006 n/a NCAA Report 6-30-05 Intercollegiate Athletics Department Agreed-Upon Procedures Report. ( PDFsize 681 KB)
Utah Valley State College 9/30/2005 n/a Financial Statements FY 6-30-05 Annual Financial Report which contains Independent State Auditor's Report. ( PDFsize 6974 KB)
Weber State University 3/14/2006 05-36 Management Letter 6-30-05 statewide audit of the Student Financial Aid Cluster. Report contains 4 findings and recommendations. ( PDFsize 52 KB)
Weber State University 11/7/2005 05-01 Management Letter 6-30-05 Management Letter. Report contains 1 finding and recommendation plus the Government Auditing Standards Report. ( PDFsize 32 KB)
Weber State University 10/10/2005 n/a Financial Statements FY 6-30-05 Annual Financial Report. ( PDFsize 468 KB)
Weber State University - Intercollegiate Athletics Program 12/21/2005 05-26 NCAA Report FY 6-30-05 Agreed-Upon Procedures Report. ( PDFsize 54 KB)
Wellington Justice Court 9/27/2005 05-619-F Special Project Departmental Audit Report: Reviewed aspects of the internal control at the Court for the period January 1, 2004 through December 31, 2004. Report contains 4 findings and recommendations. ( PDFsize 44 KB)
Workforce Services, Department of 3/15/2006 05-30 Management Letter 6-30-05 Management Letter. Report contains 9 findings and recommendations. ( PDFsize 101 KB)
Workforce Services, Department of 6/6/2005 05-643B Special Project Compliance Review of requirements with contract between DWS and WinField Kids, a youth services provider. Report contains 1 finding and recommendation dealing with 8 specific areas. ( PDFsize 224 KB)