Legislative Auditor General - Resources

Resources are included on this page that will be useful to board members and management in providing excellent service to the citizens whom we serve.  From time-to-time, additional items will be added to enhance and strengthen the function of Special (independent) Districts and Special Service Districts.  Please submit comments regarding additional resources that you feel would be of assistance as you govern the affairs of your district.


Office of the Legislative Auditor General

In May of 2023, the Office of the Legislative Auditor General issues a new resource, entitled

 "The Best Practice Handbook, A Practical Guide to Excellence For Utah Government"

This tool is an excellent resource for districts.  We invite all to use the information contained in the handbook, and to adopt best practices in the governance, management and operation of your district.

Previous Resources from the Legislative Auditor General

One 15 years ago, the Legislative Auditor General received a request from the Legislative Audit Committee to review through past legislative audits to see if there were some issues that appeared to repeat themselves in various government entities.  After conducting the review, it was found that there are at least four problem area that  appear, individually or collectively, in many government entities, whether the entities are a state agency, or whether the entity is a county, city, town, local district, special service district, school district or other government entity.


The four areas of concern are:

1- Lack of Acceptable Governance.

2- Inadequate Policies or Procedures

3- Ineffective Standards or Performance Measures

4- Insufficient Reporting Data


In the prepared response to the Legislative Audit Committee, the Auditor General presented several recommendations that boards and management should do to overcome the deficiencies that frequently exist.  Those recommendations are as follows.


Lack of Acceptable Governance

The board should...

1- Establish a vision and a mission

2- Ensure harmony between the mission and the functions established in statute

3- Establish desired outcomes

4- Establish policies and procedures

5- Avoid micro management 

6- Review overall district performance


Inadequate Policies and Procedures

1- Establish clear written policies and procedures

2- Periodically review to ensure compliance with state law and harmony with the mission of the entity

3- Insure that policies and procedures are understood and implemented


Ineffective Standards or Performance Measures

1- Establish effective standards and performance measures

2- Periodically review to ensure effectiveness of standards and performance measures


Insufficient Reporting Data

1- Evaluate available data

2- Expand data gathering or data-system capacity if necessary

3- Structure data so as to effectively communicate the entities effectiveness in achieving standards and performance measures.



Subsequently, the Office of The Legislative Auditor General has generated a booklet entitled Best Practices for Good Management.  This brief booklet provides excellent guidance as well as a number of resources that can be used in improving the internal structure and function of districts.  Please click on the highlighted title, Best Practices for Good Management, to access this useful resource.