All Roll Calls
Yes: 185 • No: 9
UtahS.B. 1542025 General SessionSenateWALLET
Legislative Audit Amendments
Sponsored By: Brady Brammer (Republican)
Signed by Governor
EducationHigher EducationLegislative OperationsLegislative OrganizationState Tax CommissionRevenue and TaxationLegislative Staff Offices
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 4 benefits, 0 costs, 1 mixed.
Audited agencies must report corrective steps
Beginning May 7, 2025, auditors must identify the responsible chief officer and attach the entity's signed response plan. The officer must submit the plan before the audit report reaches the Legislative Audit Subcommittee. Progress updates are due within 180 days after referral to a legislative committee, then at least twice yearly during implementation. Alternative actions must address the recommendation; auditors may end updates after reporting full implementation. For entities directly controlled by the governor or lieutenant governor, auditors may coordinate with that office to name another person.
Utah auditors gain stronger investigation tools
Beginning May 7, 2025, entities subject to legislative audits must provide requested records, electronic data, staff, recordings, and resources. The state-law requirement applies despite conflicting laws and removes the prior exception for conflicts with federal law. Auditors can subpoena banks and other entities during public-fund investigations involving fraud, waste, abuse, or suspected wrongdoing. Covered individuals sharing tax information under legislative audit authority are exempt from specified disclosure penalties. These include a class A misdemeanor, dismissal, and a five-year ban from public office.
Utah colleges face closer legislative review
Beginning May 7, 2025, legislative auditors can review Utah's higher education system when directed by the Legislative Audit Subcommittee. Reviews cover the system, its board, and its institutions. Auditors can identify ways to improve performance and efficiency and list high-risk programs, operations, and functions. The system, board, and institutions must provide requested information and resources. Auditors must report findings and regularly update the subcommittee and board.
Federal privacy limits govern tax sharing
Beginning May 7, 2025, Utah tax officials and covered county, city, and town officials must follow federal disclosure limits. They cannot share information from state tax returns when federal law prohibits disclosure. This rule protects tax information; it does not change tax bills.
Audit privacy protections limit public access
Beginning May 7, 2025, audited entities can share protected legal materials without losing privilege protections in other proceedings. Privileged items and supplemental information given to auditors are excluded from Utah's public-records law. Entities withholding requested materials must explain their privilege claims in writing without revealing protected contents. An arbitrator reviews disputed claims privately; materials found unprotected must be provided immediately. Arbitration costs are generally split, but an entity acting in bad faith pays the full cost.
Sponsors & Cosponsors
Sponsor
Brady Brammer
Republican • Senate
Cosponsors
Jordan D. Teuscher
Republican • House
Roll Call Votes
House vote • 3/7/2025
House/ circled
Yes: 0 • No: 0
Senate vote • 3/7/2025
Senate/ concurs with House amendment
Yes: 20 • No: 5
House vote • 3/7/2025
House/ passed 3rd reading
Yes: 75 • No: 0
House vote • 3/7/2025
House/ substituted
Yes: 0 • No: 0
House vote • 3/7/2025
House/ uncircled
Yes: 0 • No: 0
House vote • 3/3/2025
House Comm - Favorable Recommendation
Yes: 10 • No: 3
House vote • 3/3/2025
House Comm - Amendment Recommendation
Yes: 12 • No: 1
Senate vote • 2/24/2025
Senate/ passed 3rd reading
Yes: 26 • No: 0
Senate vote • 2/21/2025
Senate/ floor amendment
Yes: 0 • No: 0
Senate vote • 2/21/2025
Senate/ passed 2nd reading
Yes: 24 • No: 0
Senate vote • 2/18/2025
Senate Comm - Amendment Recommendation
Yes: 6 • No: 0
Senate vote • 2/18/2025
Senate Comm - Substitute Recommendation
Yes: 6 • No: 0
Senate vote • 2/18/2025
Senate Comm - Favorable Recommendation
Yes: 6 • No: 0
House vote • Unknown
House/ substituted
Yes: 0 • No: 0
House vote • Unknown
House/ uncircled
Yes: 0 • No: 0
Senate vote • Unknown
Senate/ floor amendment
Yes: 0 • No: 0
House vote • Unknown
House/ circled
Yes: 0 • No: 0
Actions Timeline
Governor Signed
3/25/2025Senate/ to Governor
3/14/2025SenateSenate/ received enrolled bill from Printing
3/14/2025SenateSenate/ enrolled bill to Printing
3/12/2025SenateEnrolled Bill Returned to House or Senate
3/12/2025Draft of Enrolled Bill Prepared
3/11/2025Bill Received from Senate for Enrolling
3/11/2025Senate/ signed by President/ sent for enrolling
3/8/2025SenateSenate/ received from House
3/8/2025SenateHouse/ to Senate
3/7/2025HouseHouse/ signed by Speaker/ returned to Senate
3/7/2025HouseHouse/ received from Senate
3/7/2025HouseSenate/ to House
3/7/2025SenateSenate/ concurs with House amendment
3/7/2025SenateSenate/ placed on Concurrence Calendar
3/7/2025SenateSenate/ received from House
3/7/2025SenateHouse/ to Senate
3/7/2025HouseHouse/ passed 3rd reading
3/7/2025HouseHouse/ substituted
3/7/2025HouseHouse/ uncircled
3/7/2025HouseHouse/ circled
3/7/2025HouseHouse/ 3rd reading
3/7/2025HouseHouse/ Rules to 3rd Reading Calendar
3/5/2025HouseHouse/ 3rd Reading Calendar to Rules
3/4/2025HouseHouse/ 2nd reading
3/4/2025House
Bill Text
Enrolled
3/12/2025
Substitute #2
3/7/2025
Substitute #3
3/7/2025
Amended 3/4/2025 09:03:206
3/4/2025
Amended 2/21/2025 15:02:339
2/21/2025
Amended 2/18/2025 11:02:568
2/18/2025
Substitute #1
2/13/2025
Introduced
1/22/2025