See Suggested Audit Procedures ALL Select a sample of newly hired employees from the payroll register and determine that eligible employees were immediately and accurately enrolled in the Utah Retirement Systems unless the employee qualifies to be exempt from retirement coverage. Eligibility rules vary by retirement system: Tier 1 Public Employees Noncontributory Retirement System () Tier 1 Public Employees Contributory Retirement System () Tier 1 Public Safety Noncontributory Retirement System () Tier 1 Public Safety Contributory Retirement System () Tier 1 Firefighters Retirement System () Tier 2 Public Employees Contributory Retirement System () Tier 2 Public Safety and Firefighter Contributory Retirement System () ALL Select a sample of employees on leave of absence and determine that the employer maintained accurate records relating to leave of absence and notified the retirement office of the beginning and ending dates of leave. CONCLUSION (adequacy of the controls, significant deficiencies/material weaknesses, and management letter comments): Performed by and Date Workpaper Index RESTRICTED TAXES AND RELATED REVENUES Legal Ref. Appli- cable to: * AUDIT PROCEDURES Performed by and Date Workpaper Index ALL Determine the type and amount of restricted taxes and other related revenue (i.e. Liquor Tax Distribution, B&C Road Funding, State Driver’s Training Tax) received by the entity. See Chapter 1 Appendix 3 for a listing of possible restricted tax and other related restricted revenue. ALL If the of all restricted taxes and other related revenue is significant to the entity (greater than 1/3 of the performance materiality from the financial statement audit), perform the following:
UCA C, M, and LEAs Determine that within three days of the meeting minutes being approved, the minutes were posted to the Utah Public Notice Website. (Exception: Charter schools are required only to make the meeting minutes available to the public within three days of being approved.). UCA ALL If a portion of the meeting was closed to the public, determine that 1) before the meeting was closed, the reason for holding the closed meeting was documented in the meeting minutes and a roll call vote was 2) the reason for closing the meeting was permitted under UCA 52-4-205, and 3) an audio recording of the closed meeting was made, or in the case of meetings closed to discuss issues noted in UCA 52-4-205(1)(a)(i)(f) or (2), the presiding person had executed a sworn statement that the sole purpose of the closed meeting was to discuss those issues. UCA thru 108 Cities: , , Districts: thru 607, 609 Counties: , , LEAs: thru Interlocals: ALL (except charter schools) Ensure that the entity provided the required notice for its original and final budget adoption hearing by reviewing the certified copy of the notice. Municipalities, counties, and districts are required to provide a 7day notice. LEAs (except charter schools) are required to provide a 10-day notice. NOTE on charter schools: UCA 53A-1a-511(4)(e) exempts Charter Schools from UCA 53A-19-102 which requires LEA’s to prepare and notice a budget. Effective May 10, 2016, while charter Schools will be required to prepare a budget in accordance with UCA 53A-19-102 (per SB239 in the 2016 Legislative general session), they are still not required to publish notice. UCA ALL Determine if the governing regularly holds “work meetings” before its regularly scheduled board meetings. If so, select two meetings and determine that notice and minutes requirements in step 2 were met if a quorum was present. CONCLUSION (adequacy of the controls, significant deficiencies/material weaknesses, and management letter comments): Performed by and Date Workpaper Index TREASURER’S BOND