(1) Every third year beginning 2018, an audit of USTAR shall be made as described in this section.
(2) (a) As approved by the Legislative Audit Subcommittee, the audit shall be conducted by: (i) the legislative auditor; or (ii) an independent auditor engaged by the legislative auditor. (b) An independent auditor used under Subsection (2)(a)(ii) may not have a direct financial conflict of interest with USTAR.
(a) As approved by the Legislative Audit Subcommittee, the audit shall be conducted by: (i) the legislative auditor; or (ii) an independent auditor engaged by the legislative auditor.
(i) the legislative auditor; or
(ii) an independent auditor engaged by the legislative auditor.
(b) An independent auditor used under Subsection (2)(a)(ii) may not have a direct financial conflict of interest with USTAR.
(3) USTAR shall pay the costs associated with the audit.
(4) The audit shall: (a) include a verification of the accuracy of the information required to be included in the annual report described in Section 63M-2-802; and (b) be completed by December 1 of the year the report is required under Subsection (1).
(a) include a verification of the accuracy of the information required to be included in the annual report described in Section 63M-2-802; and
(b) be completed by December 1 of the year the report is required under Subsection (1).
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