No. 36510 (5-year Review): Rule R123-5. Audit Requirements for Audits of Political Subdivisions and Nonprofit Organizations

DAR File No.: 36510
Filed: 07/18/2012 08:35:39 AM

NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:

Section 51-2a-301 requires the state auditor to adopt "guidelines, qualifications criteria, and procurement procedures for use in the procurement of audit services for all entities that are required by Section 51-2a-201 to cause an accounting report to be made".

Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:

No written comments have been received.

Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:

The rule should be continued because it is required by statute and there have been no comments in opposition to the rule.

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Auditor
Administration
Room E310 EAST BUILDING
420 N STATE ST
SALT LAKE CITY, UT 84114-2310

Direct questions regarding this rule to:

• Betsy Ross at the above address, by phone at 801-538-1355, by FAX at 801-538-1383, or by Internet E-mail at [e-mail]

Authorized by:

Auston Johnson, State Auditor

Effective:

07/18/2012

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