Course Description

  • Who must complete it: All local district and special service district board members
  • Time frame for completion: Within one year of appointment/election to office (and within one year of each reappointment/reelection to office). For example, if a board member's first day in office is January 1, 2021, the board member would have until December 31, 2021 to complete the course.
  • Who provides it: State Auditor
  • Who tracks it: State Auditor
  • Who enforces it: State Auditor
  • Statute: Utah Code 17B-1-312

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 for Local and Special Service Districts

  • 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

    Internal Audit Plan

    • Internal Audit Plan Video

    • Internal Audit Plan Evaluation

  • 10

    Fraud Risk Assessment Overview

    • Fraud Risk Assessment Overview Video

    • Fraud Risk Assessment Overview Evaluation

  • 11


    • Feedback Survey