Utah Admin. Code R698-4-8 - Audit Procedures

(1) This rule does not apply to audits conducted by the legislative auditor general or the state auditor. The legislative auditor general and the state auditor shall conduct any audit of a private law enforcement agency in accordance with statutes, rules, and policies applicable to audits conducted by those authorities.

(2) The commissioner or the commissioner's designee may conduct an audit of a private law enforcement agency pursuant to Section 53-19-204.

(3) The commissioner or the commissioner's designee shall provide written notice of the audit to the chief of the private law enforcement agency, which shall identify:

(a) the intended scope of the audit;

(b) the anticipated timeframe for the audit;

(c) whether the audit will involve interviews or the production of records or other written information.

(4) The commissioner or the commissioner's designee shall schedule an opening conference with the private law enforcement agency, which may be conducted in person at the private law enforcement agency's location or by virtual means.

(5) A private law enforcement agency shall provide information as requested by the commissioner or the commissioner's designee in connection with an audit in accordance with Section R698-4-5.

(6) The commissioner or the commissioner's designee may conduct interviews during an audit after giving written notice to the private law enforcement agency of the individuals to be interviewed and the topics to be addressed no less than seven days before the date of the interview.

(a) The commissioner or the commissioner's designee may obtain information during audit interviews related to the private law enforcement agency to ensure compliance with the requirements of Title 53, Chapter 19, Certification of Private Law Enforcement Agency.

(b) If audit interviews are recorded by audio or video means, a copy of each recording shall be provided to the private law enforcement agency before the audit is concluded.

(7) After conducting an audit, the commissioner or the commissioner's designee shall submit a preliminary draft audit report directly to the chief of the private law enforcement agency and hold an exit conference with the private law enforcement agency to discuss the preliminary draft audit report.

(8) Within 20 days of the exit conference, the private law enforcement agency shall;

(a) provide a written response or comment on the preliminary draft audit report to the commissioner or the commissioner's designee; or

(b) submit a request for an extension to submit a written response or comment with a justification for the request and the amount of time requested.

(9) After receipt of a written response or comment on the preliminary draft audit report from the private law enforcement agency, the commissioner or the commissioner's designee shall:

(a) incorporate the private law enforcement agency's written response or comment into the draft audit report;

(b) prepare any concluding comments; and

(c) issue the final audit report at the conclusion of the audit.

(10) Within ten days of the issuance of the final audit report, a copy of the final audit report shall be provided to the chief of the audited private law enforcement agency.

(11) Any public release of a final audit report shall comply with conditions specified by state, federal, and other laws and regulations and governing the protection of personally identifiable information.

Notes

Utah Admin. Code R698-4-8

Adopted by Utah State Bulletin Number 2022-01, effective 12/27/2021