Course Description

This suggested training course provides finance professionals and volunteers a basic-level introduction to topics related to governmental financial reporting in Utah.

Office of the State Auditor

The Office of the State Auditor provides Utah taxpayers and government officials with an independent assessment of financial operation, statutory compliance, and performance management for state and local government.Specific activities of the Office include performing financial audits, conducting Federal funds compliance audits, providing local government oversight, conducting agency and program performance audits, performing fraud and compliance audits, and operating the State Auditor Hotline for citizens to report suspected financial issues or improprieties. These capabilities strengthen Utah State Government and help taxpayers have confidence in the integrity of Utah’s government agencies.The State Auditor is a Constitutional Officer of the State of Utah, elected directly by the state’s citizens every four years. The role of the State Auditor is authorized in Article VII, Section 15 of the Utah Constitution. For more information, see

Course curriculum

  • 1


    • Disclaimer

  • 2


    • Reports Video

    • Reports Evaluation

  • 3

    Compliance Basics

    • Compliance Basics Video

    • Compliance Basics Evaluation

  • 4

    State Reporting System

    • State Reporting System Video

    • State Reporting System Evaluation

  • 5

    Financial Survey Basics

    • Financial Survey Basics Video

    • Financial Survey Basics Evaluation

  • 6

    Fund Types

    • Fund Types Video

    • Fund Types Evaluation

  • 7

    Capital Projects Funds

    • Capital Projects Funds Video

    • Capital Projects Funds Evaluation

  • 8

    Fund Balance Classifications

    • Fund Balance Classifications Video

    • Fund Balance Classifications Evaluation

  • 9

    Fund Balance Limits

    • Fund Balance Limits Video

    • Fund Balance Limits Evaluation

  • 10


    • Feedback Survey

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