About the State Auditor's Office
Utah's State Auditor
State Auditor,
Auston Johnson, CPA
State Auditor since July 1995, Auston Johnson was re-elected for a four-year term starting January 1, 2009. He has been with the State Auditor's Office since 1976.
Auston is a member of the Utah Association of Certified Public Accountants and was named Outstanding CPA in Business and Management in 2002. He is also a member of the American Institute of Certified Public Accountants where he served on the Auditing Standards Board (ASB).
Prior to serving on the ASB, Auston was a member of the task force that wrote the AICPA's State and Local Government Audit and Accounting Guide. He has also served in an advisory role to the Comptroller General of the United States in establishing Government Audit Standards. He currently serves as chair of the Yellow Book Advisory Council to the Comptroller General of the United States.
Auston is active in the National State Auditor's Association and served as President from January 2005 to June 2006. Since 1994, he has been a member of the School of Accountancy Advisory Council at Utah State University.
Auston is a veteran, having served in the U.S. Navy from 1969 to 1973. He graduated Cum Laude with a degree in accounting from Utah State University.
Former State Auditors
There have been 21 State Auditors in Utah. One Auditor served two non-consecutive terms and one served three non-consecutive terms. Click here to see their names and the years they served.
Organization
Financial Audit
The Financial Audit Division is responsible for auditing all State departments, agencies and colleges and universities. Both State funds and federal grants are audited. These audits are conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the Single Audit Act to determine the reliability of financial statements, the effectiveness and adequacy of internal controls, and the degree of compliance with legal and contractual requirements.
Special Projects
Special Projects are special request audits, reviews, or other engagements. The audits include internal control reviews, legal compliance and financial related audits, and fraud investigations.
Local Government
The Local Government Division ensures uniform accounting, budgeting, and financial reporting by Utah's local governments. This is done by providing consultation, budget forms, and uniform accounting guidelines and services for counties, municipalities, school districts, and local districts.
The Division reviews independent audits of all units of local government for compliance with reporting standards and conformity with generally accepted accounting principles and State law. The Division also presents training to local government officials and to CPA’s conducting governmental audits.
Utah Law and State Auditor Authority
State Statute
The Utah State Auditor’s Office audits state funds by authority of the Utah Constitution and the Utah Code. The State Auditor does not audit individual tax returns, however, tax returns may be reviewed during the audit of the Utah State Tax Commission.
Utah Constitution
Article VII...The State Auditor shall "perform financial post audits of public accounts" (Section 15) and "hold office for four years beginning on the first Monday of January next after their election" (Section 1). The State Auditor "shall be 25 years of age or older at the time of election." No person is eligible for the Office of the State Auditor "unless at the time of election that person is a qualified voter and has been a resident citizen of the state for five years next preceding the election" (Section 3).
Utah Code
Title 67 Chapter 367-3-1(1) "The state auditor shall be the auditor of public accounts and as such shall be independent of any executive or administrative officers of the state." 67-3-1(2)(b)(i) The state auditor shall "audit each permanent fund, each special fund, the General Fund, and the accounts of any department of state government or any independent agency or public corporation on a regular basis as the auditor shall determine necessary or upon request of the governor or the Legislature. These audits are to be performed in accordance with generally accepted auditing standards and other auditing procedures as promulgated by recognized authoritative bodies. The audits shall be conducted to determine honesty and integrity in fiscal affairs, accuracy and reliability of financial statements, effectiveness and adequacy of financial controls, and compliance with the law, as the auditor shall determine necessary."