Utah Code Title 36. Legislature § 36-12-15.1. Systemic performance audits

(a) an entity in the executive branch that receives an ongoing line item appropriation in an appropriations act; and

(b) any local education agency, as defined in Section 53E-1-102, that receives public funds.

(2)(a) Each year, subject to the availability of work capacity and the discretion of the Audit Subcommittee created in Section 36-12-8, the Office of the Legislative Auditor General may, in addition to other audits performed by the office, perform a systemic performance audit of:

(b) An audit performed under Subsection (2)(a) shall, as is appropriate for each individual audit:

(c) In conducting an audit of an institution of higher education under Subsection (2)(a)(iii), the Office of the Legislator Auditor General shall, in addition to the subjects of evaluation described in Subsection (2)(b), review the institution's admissions practices for:

(d) After releasing an audit report under Subsection (2)(a), the Audit Subcommittee shall make the audit report available to:

(e) The Office of the Legislative Auditor General shall:

(a) review the audit report required by this section and any relevant audits; and

(b) consider the entity's request for an increase in its base budget in light of the entity's prior history of savings and efficiencies as evidenced by the audit report required by this section.