DAR File No. 30623

Auditor, Administration

R123-5

Audit Requirements for Audits of Political Subdivisions and Nonprofit Organizations

FIVE-YEAR NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

DAR File No.: 30623
Filed: 10/26/2007, 10:07
Received by: NL

NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:

This rule is required under Section 51-2a-301, which requires the state auditor to "adopt guidelines, qualifications criteria, and procurement procedures for use in the procurement of audit services for all entities that are required by Section 51-2a-201 to cause an accounting report to be made."

Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:

No written comments have been received.

Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:

Statute requires this rule and there has been no opposition. Therefore, this rule should be continued.

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Auditor
Administration
Room E310 EAST BUILDING
420 N STATE ST
SALT LAKE CITY UT 84114-2310

Direct questions regarding this rule to:

Betsy Ross at the above address, by phone at 801-538-1355, by FAX at 801-538-1383, or by Internet E-mail at betsyross@utah.gov

Authorized by:

Betsy Ross, Director