Course Description

  • Who must complete it: All governmental nonprofit board members
  • Time frame for completion: Within six months after the day on which the member becomes a board member; or for a member already in the position of board member on May 14, 2019, before November 14, 2019
  • Who provides it: State Auditor
  • Who tracks it: State Auditor
  • Who enforces it: State Auditor
  • Statute: Utah Code 11-13a-106

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


    • Introduction Video

    • Introduction Evaluation

  • 3

    Introduction to Budgeting

    • Introduction to Budgeting Video

    • Introduction to Budgeting Evaluation

  • 4

    Introduction to GRAMA

    • GRAMA Video

    • GRAMA Evaluation

  • 5

    Separation of Duties: Clerk & Treasurer

    • Separation of Duties: Clerk & Treasurer Video

    • Separation of Duties Evaluation

  • 6

    Introduction to Ethics and Nepotism Laws

    • Ethics and Nepotism Laws Video

    • Public Employee Ethics Act Table - LSSD

    • Ethics and Nepotism Evaluation

  • 7

    The Fraud Triangle

    • Introduction to the Fraud Triangle Video

    • Fraud Triangle Evaluation

  • 8

    Fraud Risk Assessment Overview

    • Fraud Risk Assessment Overview Video

    • Fraud Risk Assessment Overview Evaluation

  • 9


    • Feedback Survey