Office of the Legislative Auditor General Authority
Utah Constitution: Article VI sec. 33
The legislative auditor shall have authority to
conduct audits of any funds, functions, and
accounts in any branch, department, agency or
political subdivision of the state and...shall report to
and be answerable only to the Legislature.
Utah Code 36-12-15
(4)(b)(i)
The office shall: conduct comprehensive and special purpose audits, examinations, and reviews of any entity that receives public funds;
(6)(a)
notwithstanding any other provisions of law, obtain access to all records...of any entity that receives public funds necessary to the scope
of its duties; and if necessary, issue a subpoena to obtain access...
Government Records Access Management Act
Utah Code 63G-2-206
(1)(c)
A governmental entity may provide a record that is private, controlled, or protected to another governmental entity...if the requesting entity
is authorized by state statute to conduct an audit and the record is needed for that purpose...
(6)(c)
An entity receiving a record ... is subject to the same restrictions on disclosure of the record as the originating entity.
Utah Code 63G-2-204(2)
(a)
In response to a request for a record, a governmental entity may not provide a record that it has received ... as a shared record.
(b)
[In that event] the governmental entity shall:
deny the records request; and
inform the person making the request of the identity of the governmental entity from which the shared record was received.
