32B-2-302. Exempt from Division of Finance -- Application of procurement -- External audits.
(1) The laws that govern the Division of Finance are not applicable to the department in the purchase and sale of an alcoholic product. The department is exempt from, for the purchase of an alcoholic product. The department is subject to, for any purchase other than for an alcoholic product. Title 63G, Chapter 6a, Utah Procurement Code Title 63G, Chapter 6a, Utah Procurement Code
(2) The state auditor shall: annually perform a financial audit of the department's accounts; and determine the scope and focus of the financial audit in an open meeting of the commission before the audit commences.
(3) Every two years, beginning for fiscal year 2013-14, the state auditor shall conduct an audit of the department's: management operations, best practices, and efficiency; and ethics and statutory compliance.
(4) In addition to complying with Subsectionsand, the state auditor may engage in an activity related to the department or commission allowed underor. (2) (3) Title 67, Chapter 3, Auditor
(5) The state auditor shall forward an audit report issued under Subsectionorto the following by no later than 30 days after the day on which the audit report is made: (2) (3) the governor; the Legislative Management Committee; the director; and the legislative auditor general.