Utah § 32B-2-302 Exempt from Division of Finance -- Application of procurement -- External audits.

Utah Statutes

§ 32B-2-302 — Exempt from Division of Finance -- Application of procurement -- External audits.

Utah § 32B-2-302

Title 32BAlcoholic Beverage Control Act

Ch. 32B-2Alcoholic Beverage Services Administration Act

Part 32B-2-3Fiscal Matters

This text of Utah § 32B-2-302 (Exempt from Division of Finance -- Application of procurement -- External audits.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 32B-2-302 (2026).

Text

(1)(1)(a) The laws that govern the Division of Finance are not applicable to the department in the purchase and sale of an alcoholic product.

(1)(b) The department is exempt from Title 63G, Chapter 6a, Utah Procurement Code, for the purchase of an alcoholic product. The department is subject to Title 63G, Chapter 6a, Utah Procurement Code, for any purchase other than for an alcoholic product.

(2)The state auditor shall:

(2)(a) annually perform a financial audit of the department's accounts; and

(2)(b) 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:

(3)(a) management operations, best practices, and ef

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(1) (1)(a) The laws that govern the Division of Finance are not applicable to the department in the purchase and sale of an alcoholic product.
(1)(b) The department is exempt from Title 63G, Chapter 6a, Utah Procurement Code, for the purchase of an alcoholic product. The department is subject to Title 63G, Chapter 6a, Utah Procurement Code, for any purchase other than for an alcoholic product.
(2) The state auditor shall:

(2)(a) annually perform a financial audit of the department's accounts; and
(2)(b) 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:

(3)(a) management operations, best practices, and efficiency; and
(3)(b) ethics and statutory compliance.
(4) In addition to complying with Subsections (2) and (3), the state auditor may engage in an activity related to the department or commission allowed under Utah Constitution, Article VII, Section 15 or Title 67, Chapter 3, Auditor.
(5) The state auditor shall forward an audit report issued under Subsection (2) or (3) to the following by no later than 30 days after the day on which the audit report is made:

(5)(a) the governor;
(5)(b) the Legislative Management Committee;
(5)(c) the director; and
(5)(d) the legislative auditor general.