Course Description

  • Who must complete it: All public governing body members
  • Time frame for completion: Yearly
  • Who provides it: Anyone the presiding officer deems appropriate 
  • Who tracks it: Presiding officer, in conjunction with records officer
  • Who enforces it: Office of the Attorney General and County Attorney
  • Statute: Utah Code 52-4-104

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


    • Welcome

    • Disclaimer

  • 2

    Video and Evaluation

    • Introduction to the Open and Public Meetings Act

    • OPMA Evaluation

  • 3


    • Feedback Survey