Legislative auditor general -- Review of Utah System of Higher Education

(1) As used in this section: (a) "Board" means the Utah Board of Higher Education, created in Section 53H-1-203. (b) "Institution" means the same as that term is defined in Section 53H-1-101. (c) "Office" means the Office of the Legislative Auditor General created in Section 36-12-15. (d) "System" means the Utah System of Higher Education described in Section 53H-1-102. (2) As directed by the Legislative Audit Subcommittee, the office may: (a) review and monitor the system, board, and an institution; (b) identify areas where the system, board, and an institution can enhance performance, effectiveness, and efficiency, or otherwise meet responsibilities set forth for the system in statute; and (c) establish a list of high-risk programs, operations, and functions in the system that may require executive action, or have capacity for improved efficiency or effectiveness. (3) Upon request, the system, board, or an institution shall provide to the office information, materials, or resources in accordance with Subsection 36-12-15(8). (4) The legislative auditor general shall report findings to and regularly update the Legislative Audit Subcommittee and board.