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Wednesday, July 21, 2010

Auditor General Completes Audit on "RAP" tax

Utah Office of Legislative Auditor General completes Audit on "RAP" Tax

During the past several months, the Office of Legislative Auditor General reviewed all the counties and municipalities that had implemented the 1/10th of 1% sales tax for botanical, cultural, and zoological organizations and recreational facilities. As part of this process, the ZAP program met with the auditors and provided applications and evaluations as requested. Some ZAP recipients were also contacted directly by the Office of Legislative Auditor General for additional information.

The audit has been completed and was presented today at the Audit Subcommittee of the Legislative Management Committee Meeting. The members of the Subcommittee (President Michael Waddoups (Chair), Speaker David Clark (Co-chair), Senator Patricia Jones and Representative David Litvack) voted to refer the audit to two interim committees: Government Operations and Tax and Revenue.

The full audit report entitled “Report Number 2010-07, July 2010, A Review of the Use and Accountability of RAP Tax Funds Statewide” can be viewed or downloaded from the following website.


The Salt Lake County ZAP program provided the Legislative Auditor General with a response to the draft document and our response is included as an addendum to the audit. Salt Lake County will follow the progress of this report as it moves through the committee process. Upon review of the report, the Government Operations & Tax and Revenue Committees may recommend revisions to the Statute that governs these funds (Utah Code 59-12-701 through 59-12-705 & 59-12-1401 through 59-12-1403).

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