Utah Administrative Code

The Utah Administrative Code is the body of all effective administrative rules as compiled and organized by the Division of Administrative Rules (see Subsection 63G-3-102(5); see also Sections 63G-3-701 and 702).

NOTE: For a list of rules that have been made effective since October 1, 2019, please see the codification segue page.

NOTE TO RULEFILING AGENCIES: Use the RTF version for submitting rule changes.

R123. Auditor, Administration.

Rule R123-3. State Auditor Adjudicative Proceedings.

As in effect on October 1, 2019

Table of Contents

R123-3-1. Definitions.

A. The terms used in this rule are defined in Section 63G-4-103, U.C.A.

B. Agency means the Utah State Auditor's Office.

R123-3-2. Designation.

A. The agency designates all agency action subject to the scope and applicability of the Utah Administrative Procedures Act, Utah Code Ann. Section 63G-4-102 et seq. as informal proceedings.

R123-3-3. Adjudicative Proceedings.

A. The following categories of proceedings are hereby designated as informal proceedings under Utah Administrative Procedures Act, Utah Code Annotated Section 63G-4-202:

1. All agency actions with respect to local government accounting, budgeting and financial reporting procedures.

2. All agency actions with respect to audits or special projects performed by the agency or audits under their jurisdiction.

B. Procedures for all categories of informal adjudicative proceedings shall comply with applicable provisions of U.C.A 63G-4-203.

1. No response need be filed to the notice of agency action or request for agency action.

2. The agency shall hold a hearing only if a hearing is required by statute, or is permitted by statute and a request for hearing is made within ten working days after receipt of the notice of agency action or request for agency action, otherwise, at the discretion of the State Auditor no hearing will be held.

3. Only the parties named in the notice of agency action or request for agency action will be permitted to testify, present evidence, and comment on the issues.

4. A hearing will not be held before ten working days after notice of the hearing has been given.

5. No discovery, either compulsory or voluntary, will be permitted except that all parties to the action shall have access to information contained in the agency's files and investigatory information and materials not restricted by law.

6. Intervention is prohibited unless a federal statute or rule requires that a state permit intervention.

7. Any hearing held under this rule is open to all parties.

8. Within thirty days after the close of any hearing held under this rule, or after the failure of a party to request a hearing, the agency shall issue a written decision and the reasons for the decision, notice of any right of judicial review available to the parties and the time limits for filing an appeal to the appropriate District Court.

9. The State Auditor's decision shall be based on the facts in the agency file and if a hearing is held, the facts based on evidence presented at the hearing.

10. The agency shall notify the parties of the agency's order by promptly mailing copy thereof to each at the address indicated in the file.

11. All hearings recorded, shall be at the agency's expense. Any party, at his own expense, may have a reporter approved by the agency prepare a transcript from the agency's record of the hearing.

12. Nothing in this section restricts or precludes any investigative right or power given to the agency by another statute.


administrative procedures, appellate procedures, auditing

Date of Enactment or Last Substantive Amendment


Notice of Continuation

June 7, 2017

Authorizing, Implemented, or Interpreted Law


Additional Information


For questions regarding the content or application of rules under Title R123, please contact the promulgating agency (Auditor, Administration). A list of agencies with links to their homepages is available at http://www.utah.gov/government/agencylist.html or from http://www.rules.utah.gov/contact/agencycontacts.htm.