Course Description

This course provides local and special service district board members with a high-level introduction to topics related to government finance and administration in Utah.

By completing this course, board members satisfy their required training requirement as specified in §17B-1-312. Training is required within one year of appointment/election and within one year of every subsequent reappointment/reelection.

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

    • The Little Manual

  • 2

    Qualifications and Responsibilities

    • Qualifications and Responsibilities Video

    • Qualifications & Responsibilities Evaluation

  • 3

    Policies and Procedures

    • Policies and Procedures Video

    • Policies & Procedures Evaluation

  • 4

    Introduction to Budgeting

    • Introduction to Budgeting Video

    • Introduction to Budgeting Evaluation

  • 5

    Introduction to GRAMA

    • GRAMA Video

    • GRAMA Evaluation

  • 6

    Separation of Duties: Clerk & Treasurer

    • Separation of Duties: Clerk & Treasurer Video

    • Separation of Duties Evaluation

  • 7

    Introduction to Ethics and Nepotism Laws

    • Ethics and Nepotism Laws Video

    • Public Employee Ethics Act Table - LSSD

    • Ethics and Nepotism Evaluation

  • 8

    The Fraud Triangle

    • Introduction to the Fraud Triangle Video

    • Fraud Triangle Evaluation

  • 9

    Fraud Risk Assessment Overview

    • Fraud Risk Assessment Overview Video

    • Fraud Risk Assessment Overview Evaluation

  • 10


    • Feedback Survey