Text of UT HB 81 (2026)

12-23 14:29 H.B. 81 1 Flag Display Modifications 2026 GENERAL SESSION STATE OF UTAH Chief Sponsor: Andrew Stoddard Senate Sponsor: 2 3 LONG TITLE 4 General Description: 5 This bill reduces the scope of a restriction on the display of flags on government property to 6 a restriction on the display of flags on school property. 7 Highlighted Provisions: 8 This bill: 9 ▸ reduces the scope of a restriction on the display of flags on government property to a 10 restriction on the display of flags on school property; 11 ▸ repeals provisions of the flag display restriction that do not apply to school property, 12 including duties of the state auditor regarding government entity compliance; and 13 ▸ makes technical and conforming changes. 14 Money Appropriated in this Bill: 15 None 16 Other Special Clauses: 17 None 18 Utah Code Sections Affected: 19 AMENDS: 20 67-3-1, as last amended by Laws of Utah 2025, First Special Session, Chapter 17 21 RENUMBERS AND AMENDS: 22 53G-7-211.5, (Renumbered from 63G-1-704, as last amended by Laws of Utah 2025, 23 First Special Session, Chapter 17) 24 25 Be it enacted by the Legislature of the state of Utah: 26 Section 1. Section 53G-7-211.5, which is renumbered from Section 63G-1-704 is renumbered 27 and amended to read: 28 [63G-1-704] 53G-7-211.5 . Display of flags on school property -- Indemnification 29 -- Severability. 30 (1) As used in this section: H.B. 81 H.B. 81 12-23 14:29 31 (a) "Display" means, in regards to a flag, to place a flag in a prominent location on [ 32 government] school property where the flag is easily visible. 33 (b) "Flag" means a usually rectangular piece of fabric with a specific design that 34 symbolizes a location, government entity, or cause. 35 [(c) "Government entity" means:] 36 [(i) any local government entity, as defined in Section 63A-5b-901, including a 37 school within the public education system; or] 38 [(ii) any state agency, as defined in Section 63A-5b-901.] 39 [(d) "Government property" means any property under the ownership or control of a 40 government entity.] 41 [(e) "LEA governing board" means the same as that term is defined in Section 42 53E-1-102.] 43 (c) "School property" means any property under the ownership or control of a school or 44 school district. 45 (2) Except as provided in Subsection (3), a [government entity] school district or school 46 within the public education system, or an employee of a school district or school within 47 the public education system acting within the employee's official duties, may not: 48 (a) display a flag in or on the grounds of [government] school property; or 49 (b) display an exempt flag described in Subsection (3) with alterations in color, symbols, 50 or appearance. 51 (3) The prohibition described in Subsection (2) does not apply to the following flags: 52 (a) the official flag of the United States described in Title 4 U.S.C., Ch. 1, The Flag, and 53 Executive Order 1959-10834, and in accordance with Section 53G-7-211; 54 (b) an official Utah state flag as described in Title 63G, Chapter 1, Part 5, State Flags; 55 (c) the current and official flag of another country, state, or political subdivision of 56 another country or state; 57 (d) a flag that represents a city, municipality, county, or political subdivision of the state, 58 as those terms are defined in Sections 10-1-104, 10-2-301, 17-60-101, and 17B-1-102; 59 (e) a flag that represents a branch, unit, or division of the United States military; 60 (f) the National League of Families POW/MIA flag as described in 36 U.S.C. Sec. 902; 61 (g) a flag that represents an Indian tribe as defined in federal law; 62 (h) an officially licensed flag of a college or university depicting only the colors, logos, 63 and marks consistent with official college or university branding; 64 (i) a historic version of a flag described in Subsections (3)(a) and (b); - 2 - 12-23 14:29 H.B. 81 65 (j) an official public school flag; 66 (k) an official flag of the United States Olympic Committee, United States Paralympic 67 Committee, International Olympic Committee, or International Paralympic 68 Committee; 69 (l) an official flag of an olympiad or paralympiad that occurred or will occur within the 70 state; or 71 (m) a flag of an organization authorized to use a public school facility at the location and 72 during the time in which the organization is authorized to use the public school 73 facility. 74 [(4)(a) The state auditor shall:] 75 [(i) establish a process to receive and investigate alleged violations of this section;] 76 [(ii) provide notice to the relevant government entity of:] 77 [(A) each alleged violation of this section involving the government entity;] 78 [(B) each violation that the state auditor determines to be substantiated, including 79 an opportunity to cure the violation not to exceed 30 calendar days;] 80 [(iii) if a government entity, other than a school district or a school within the public 81 education system, fails to cure a violation in accordance with Subsection 82 (4)(a)(ii)(B), impose a fine of $500 per violation per day; and] 83 [(iv) deposit fines described in Subsection (4)(a)(iii) into the General Fund.] 84 [(b) A government entity may seek judicial review of a fine the state auditor imposes 85 under this section to determine whether the imposition of the fine is clearly erroneous.] 86 [(5)] (4) Nothing in this section, for a local education agency, as defined in Section 87 53E-1-102: 88 (a) limits the authority of the agency related to student expression under applicable 89 federal or state law; or 90 (b) removes the agency's obligation to protect all students from discrimination. 91 [(6)] (5) [Regarding a school district or a school within the public education system, the] The 92 attorney general shall defend and the state shall indemnify and hold harmless a person 93 acting under color of state law to enforce this section for any claims or damages, 94 including court costs and attorney fees, that: 95 (a) arise as a result of this section; and 96 (b) are not covered by the person's insurance policies or by any coverage agreement the 97 State Risk Management Fund issues. 98 [(7)] (6) If any provision of this section or the application of any provision of this section to - 3 - H.B. 81 12-23 14:29 99 any person or circumstance is held invalid by a final decision of a court, the remainder 100 of this section shall be given effect without the invalidated provision or application. 101 Section 2. Section 67-3-1 is amended to read: 102 67-3-1 . Functions and duties. 103 (1)(a) The state auditor is the auditor of public accounts and is independent of any 104 executive or administrative officers of the state. 105 (b) The state auditor is not limited in the selection of personnel or in the determination 106 of the reasonable and necessary expenses of the state auditor's office. 107 (2) The state auditor shall examine and certify annually in respect to each fiscal year, 108 financial statements showing: 109 (a) the condition of the state's finances; 110 (b) the revenues received or accrued; 111 (c) expenditures paid or accrued; 112 (d) the amount of unexpended or unencumbered balances of the appropriations to the 113 agencies, departments, divisions, commissions, and institutions; and 114 (e) the cash balances of the funds in the custody of the state treasurer. 115 (3)(a) The state auditor shall: 116 (i) audit each permanent fund, each special fund, the General Fund, and the accounts 117 of any department of state government or any independent agency or public 118 corporation as the law requires, as the auditor determines is necessary, or upon 119 request of the governor or the Legislature; 120 (ii) perform the audits in accordance with generally accepted auditing standards and 121 other auditing procedures as promulgated by recognized authoritative bodies; and 122 (iii) as the auditor determines is necessary, conduct the audits to determine: 123 (A) honesty and integrity in fiscal affairs; 124 (B) accuracy and reliability of financial statements; 125 (C) effectiveness and adequacy of financial controls; and 126 (D) compliance with the law. 127 (b) If any state entity receives federal funding, the state auditor shall ensure that the 128 audit is performed in accordance with federal audit requirements. 129 (c)(i) The costs of the federal compliance portion of the audit may be paid from an 130 appropriation to the state auditor from the General Fund. 131 (ii) If an appropriation is not provided, or if the federal government does not 132 specifically provide for payment of audit costs, the costs of the federal compliance - 4 - 12-23 14:29 H.B. 81 133 portions of the audit shall be allocated on the basis of the percentage that each 134 state entity's federal funding bears to the total federal funds received by the state. 135 (iii) The allocation shall be adjusted to reflect any reduced audit time required to 136 audit funds passed through the state to local governments and to reflect any 137 reduction in audit time obtained through the use of internal auditors working 138 under the direction of the state auditor. 139 (4)(a) Except as provided in Subsection (4)(b), the state auditor shall, in addition to 140 financial audits, and as the auditor determines is necessary, conduct performance and 141 special purpose audits, examinations, and reviews of any entity that receives public 142 funds, including a determination of any or all of the following: 143 (i) the honesty and integrity of all the entity's fiscal affairs; 144 (ii) whether the entity's administrators have faithfully complied with legislative intent; 145 (iii) whether the entity's operations have been conducted in an efficient, effective, and 146 cost-efficient manner; 147 (iv) whether the entity's programs have been effective in accomplishing the intended 148 objectives; and 149 (v) whether the entity's management, control, and information systems are adequate, 150 effective, and secure. 151 (b) The auditor may not conduct performance and special purpose audits, examinations, 152 and reviews of any entity that receives public funds if the entity: 153 (i) has an elected auditor; and 154 (ii) has, within the entity's last budget year, had the entity's financial statements or 155 performance formally reviewed by another outside auditor. 156 (5) The state auditor: 157 (a) shall administer any oath or affirmation necessary to the performance of the duties of 158 the auditor's office; and 159 (b) may: 160 (i) subpoena witnesses and documents, whether electronic or otherwise; and 161 (ii) examine into any matter that the auditor considers necessary. 162 (6) The state auditor may require all persons who have had the disposition or management 163 of any property of this state or its political subdivisions to submit statements regarding 164 the property at the time and in the form that the auditor requires. 165 (7) The state auditor shall: 166 (a) except where otherwise provided by law, institute suits in Salt Lake County in - 5 - H.B. 81 12-23 14:29 167 relation to the assessment, collection, and payment of revenues against: 168 (i) persons who by any means have become entrusted with public money or property 169 and have failed to pay over or deliver the money or property; and 170 (ii) all debtors of the state; 171 (b) collect and pay into the state treasury all fees received by the state auditor; 172 (c) perform the duties of a member of all boards of which the state auditor is a member 173 by the constitution or laws of the state, and any other duties that are prescribed by the 174 constitution and by law; 175 (d) stop the payment of the salary of any state official or state employee who: 176 (i) refuses to settle accounts or provide required statements about the custody and 177 disposition of public funds or other state property; 178 (ii) refuses, neglects, or ignores the instruction of the state auditor or any controlling 179 board or department head with respect to the manner of keeping prescribed 180 accounts or funds; or 181 (iii) fails to correct any delinquencies, improper procedures, and errors brought to the 182 official's or employee's attention; 183 (e) establish accounting systems, methods, and forms for public accounts in all taxing or 184 fee-assessing units of the state in the interest of uniformity, efficiency, and economy; 185 (f) superintend the contractual auditing of all state accounts; 186 (g) subject to Subsection (8)(a), withhold state allocated funds or the disbursement of 187 property taxes from a state or local taxing or fee-assessing unit, if necessary, to 188 ensure that officials and employees in those taxing units comply with state laws and 189 procedures in the budgeting, expenditures, and financial reporting of public funds; 190 (h) subject to Subsection (9), withhold the disbursement of tax money from any county, 191 if necessary, to ensure that officials and employees in the county comply with 192 Section 59-2-303.1; and 193 (i) withhold state allocated funds or the disbursement of property taxes from a local 194 government entity or a limited purpose entity, as those terms are defined in Section 195 67-1a-15 if the state auditor finds the withholding necessary to ensure that the entity 196 registers and maintains the entity's registration with the lieutenant governor, in 197 accordance with Section 67-1a-15. 198 (8)(a) Except as otherwise provided by law, the state auditor may not withhold funds 199 under Subsection (7)(g) until a state or local taxing or fee-assessing unit has received 200 formal written notice of noncompliance from the auditor and has been given 60 days - 6 - 12-23 14:29 H.B. 81 201 to make the specified corrections. 202 (b) If, after receiving notice under Subsection (8)(a), a state or independent local 203 fee-assessing unit that exclusively assesses fees has not made corrections to comply 204 with state laws and procedures in the budgeting, expenditures, and financial reporting 205 of public funds, the state auditor: 206 (i) shall provide a recommended timeline for corrective actions; 207 (ii) may prohibit the state or local fee-assessing unit from accessing money held by 208 the state; and 209 (iii) may prohibit a state or local fee-assessing unit from accessing money held in an 210 account of a financial institution by filing an action in a court with jurisdiction 211 under Title 78A, Judiciary and Judicial Administration, requesting an order of the 212 court to prohibit a financial institution from providing the fee-assessing unit 213 access to an account. 214 (c) The state auditor shall remove a limitation on accessing funds under Subsection (8)(b) 215 upon compliance with state laws and procedures in the budgeting, expenditures, and 216 financial reporting of public funds. 217 (d) If a local taxing or fee-assessing unit has not adopted a budget in compliance with 218 state law, the state auditor: 219 (i) shall provide notice to the taxing or fee-assessing unit of the unit's failure to 220 comply; 221 (ii) may prohibit the taxing or fee-assessing unit from accessing money held by the 222 state; and 223 (iii) may prohibit a taxing or fee-assessing unit from accessing money held in an 224 account of a financial institution by: 225 (A) contacting the taxing or fee-assessing unit's financial institution and 226 requesting that the institution prohibit access to the account; or 227 (B) filing an action in a court with jurisdiction under Title 78A, Judiciary and 228 Judicial Administration, requesting an order of the court to prohibit a financial 229 institution from providing the taxing or fee-assessing unit access to an account. 230 (e) If the local taxing or fee-assessing unit adopts a budget in compliance with state law, 231 the state auditor shall eliminate a limitation on accessing funds described in 232 Subsection (8)(d). 233 (9) The state auditor may not withhold funds under Subsection (7)(h) until a county has 234 received formal written notice of noncompliance from the auditor and has been given 60 - 7 - H.B. 81 12-23 14:29 235 days to make the specified corrections. 236 (10)(a) The state auditor may not withhold funds under Subsection (7)(i) until the state 237 auditor receives a notice of non-registration, as that term is defined in Section 238 67-1a-15. 239 (b) If the state auditor receives a notice of non-registration, the state auditor may 240 prohibit the local government entity or limited purpose entity, as those terms are 241 defined in Section 67-1a-15, from accessing: 242 (i) money held by the state; and 243 (ii) money held in an account of a financial institution by: 244 (A) contacting the entity's financial institution and requesting that the institution 245 prohibit access to the account; or 246 (B) filing an action in a court with jurisdiction under Title 78A, Judiciary and 247 Judicial Administration, requesting an order of the court to prohibit a financial 248 institution from providing the entity access to an account. 249 (c) The state auditor shall remove the prohibition on accessing funds described in 250 Subsection (10)(b) if the state auditor received a notice of registration, as that term is 251 defined in Section 67-1a-15, from the lieutenant governor. 252 (11) Notwithstanding Subsection (7)(g), (7)(h), (7)(i), (8)(b), (8)(d), or (10)(b), the state 253 auditor: 254 (a) shall authorize a disbursement by a local government entity or limited purpose entity, 255 as those terms are defined in Section 67-1a-15, or a state or local taxing or 256 fee-assessing unit if the disbursement is necessary to: 257 (i) avoid a major disruption in the operations of the local government entity, limited 258 purpose entity, or state or local taxing or fee-assessing unit; or 259 (ii) meet debt service obligations; and 260 (b) may authorize a disbursement by a local government entity, limited purpose entity, 261 or state or local taxing or fee-assessing unit as the state auditor determines is 262 appropriate. 263 (12)(a) The state auditor may seek relief under the Utah Rules of Civil Procedure to take 264 temporary custody of public funds if an action is necessary to protect public funds 265 from being improperly diverted from their intended public purpose. 266 (b) If the state auditor seeks relief under Subsection (12)(a): 267 (i) the state auditor is not required to exhaust the procedures in Subsection (7) or (8); 268 and - 8 - 12-23 14:29 H.B. 81 269 (ii) the state treasurer may hold the public funds in accordance with Section 67-4-1 if 270 a court orders the public funds to be protected from improper diversion from their 271 public purpose. 272 (13) The state auditor shall: 273 (a) establish audit guidelines and procedures for audits of local mental health and 274 substance abuse authorities and their contract providers, conducted pursuant to Title 275 17, Chapter 77, Local Health and Human Services, Title 26B, Chapter 5, Health Care 276 - Substance Use and Mental Health, and Title 51, Chapter 2a, Accounting Reports 277 from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act; 278 and 279 (b) ensure that those guidelines and procedures provide assurances to the state that: 280 (i) state and federal funds appropriated to local mental health authorities are used for 281 mental health purposes; 282 (ii) a private provider under an annual or otherwise ongoing contract to provide 283 comprehensive mental health programs or services for a local mental health 284 authority is in compliance with state and local contract requirements and state and 285 federal law; 286 (iii) state and federal funds appropriated to local substance abuse authorities are used 287 for substance abuse programs and services; and 288 (iv) a private provider under an annual or otherwise ongoing contract to provide 289 comprehensive substance abuse programs or services for a local substance abuse 290 authority is in compliance with state and local contract requirements, and state and 291 federal law. 292 (14)(a) The state auditor may, in accordance with the auditor's responsibilities for 293 political subdivisions of the state as provided in Title 51, Chapter 2a, Accounting 294 Reports from Political Subdivisions, Interlocal Organizations, and Other Local 295 Entities Act, initiate audits or investigations of any political subdivision that are 296 necessary to determine honesty and integrity in fiscal affairs, accuracy and reliability 297 of financial statements, effectiveness, and adequacy of financial controls and 298 compliance with the law. 299 (b) If the state auditor receives notice under Subsection 11-41-104(7) from the 300 Governor's Office of Economic Opportunity on or after July 1, 2024, the state auditor 301 may initiate an audit or investigation of the public entity subject to the notice to 302 determine compliance with Section 11-41-103. - 9 - H.B. 81 12-23 14:29 303 (15)(a) The state auditor may not audit work that the state auditor performed before 304 becoming state auditor. 305 (b) If the state auditor has previously been a responsible official in state government 306 whose work has not yet been audited, the Legislature shall: 307 (i) designate how that work shall be audited; and 308 (ii) provide additional funding for those audits, if necessary. 309 (16) The state auditor shall: 310 (a) with the assistance, advice, and recommendations of an advisory committee 311 appointed by the state auditor from among special district boards of trustees, officers, 312 and employees and special service district boards, officers, and employees: 313 (i) prepare a Uniform Accounting Manual for Special Districts that: 314 (A) prescribes a uniform system of accounting and uniform budgeting and 315 reporting procedures for special districts under Title 17B, Limited Purpose 316 Local Government Entities - Special Districts, and special service districts 317 under Title 17D, Chapter 1, Special Service District Act; 318 (B) conforms with generally accepted accounting principles; and 319 (C) prescribes reasonable exceptions and modifications for smaller districts to the 320 uniform system of accounting, budgeting, and reporting; 321 (ii) maintain the manual under this Subsection (16)(a) so that the manual continues to 322 reflect generally accepted accounting principles; 323 (iii) conduct a continuing review and modification of procedures in order to improve 324 them; 325 (iv) prepare and supply each district with suitable budget and reporting forms; and 326 (v)(A) prepare instructional materials, conduct training programs, and render other 327 services considered necessary to assist special districts and special service 328 districts in implementing the uniform accounting, budgeting, and reporting 329 procedures; and 330 (B) ensure that any training described in Subsection (16)(a)(v)(A) complies with 331 Title 63G, Chapter 22, State Training and Certification Requirements; and 332 (b) continually analyze and evaluate the accounting, budgeting, and reporting practices 333 and experiences of specific special districts and special service districts selected by 334 the state auditor and make the information available to all districts. 335 (17)(a) The following records in the custody or control of the state auditor are protected 336 records under Title 63G, Chapter 2, Government Records Access and Management - 10 - 12-23 14:29 H.B. 81 337 Act: 338 (i) records that would disclose information relating to allegations of personal 339 misconduct, gross mismanagement, or illegal activity of a past or present 340 governmental employee if the information or allegation cannot be corroborated by 341 the state auditor through other documents or evidence, and the records relating to 342 the allegation are not relied upon by the state auditor in preparing a final audit 343 report; 344 (ii) records and audit workpapers to the extent the workpapers would disclose the 345 identity of an individual who during the course of an audit, communicated the 346 existence of any waste of public funds, property, or manpower, or a violation or 347 suspected violation of a law, rule, or regulation adopted under the laws of this 348 state, a political subdivision of the state, or any recognized entity of the United 349 States, if the information was disclosed on the condition that the identity of the 350 individual be protected; 351 (iii) before an audit is completed and the final audit report is released, records or 352 drafts circulated to an individual who is not an employee or head of a 353 governmental entity for the individual's response or information; 354 (iv) records that would disclose an outline or part of any audit survey plans or audit 355 program; and 356 (v) requests for audits, if disclosure would risk circumvention of an audit. 357 (b) The provisions of Subsections (17)(a)(i), (ii), and (iii) do not prohibit the disclosure 358 of records or information that relate to a violation of the law by a governmental entity 359 or employee to a government prosecutor or peace officer. 360 (c) The provisions of this Subsection (17) do not limit the authority otherwise given to 361 the state auditor to classify a document as public, private, controlled, or protected 362 under Title 63G, Chapter 2, Government Records Access and Management Act. 363 (d)(i) As used in this Subsection (17)(d), "record dispute" means a dispute between 364 the state auditor and the subject of an audit performed by the state auditor as to 365 whether the state auditor may release a record, as defined in Section 63G-2-103, 366 to the public that the state auditor gained access to in the course of the state 367 auditor's audit but which the subject of the audit claims is not subject to disclosure 368 under Title 63G, Chapter 2, Government Records Access and Management Act. 369 (ii) The state auditor may submit a record dispute to the director of the Government 370 Records Office, created in Section 63A-12-202, for a determination of whether the - 11 - H.B. 81 12-23 14:29 371 state auditor may, in conjunction with the state auditor's release of an audit report, 372 release to the public the record that is the subject of the record dispute. 373 (iii) The state auditor or the subject of the audit may seek judicial review of the 374 director's determination, described in Subsection (17)(d)(ii), as provided in 375 Section 63G-2-404. 376 (18) If the state auditor conducts an audit of an entity that the state auditor has previously 377 audited and finds that the entity has not implemented a recommendation made by the 378 state auditor in a previous audit, the state auditor shall notify the Legislative 379 Management Committee through the Legislative Management Committee's Audit 380 Subcommittee that the entity has not implemented that recommendation. 381 (19) The state auditor shall, with the advice and consent of the Senate, appoint the state 382 privacy auditor described in Section 67-3-13. 383 (20) Except as provided in Subsection (21), the state auditor shall report, or ensure that 384 another government entity reports, on the financial, operational, and performance 385 metrics for the state system of higher education and the state system of public education, 386 including metrics in relation to students, programs, and schools within those systems. 387 (21)(a) Notwithstanding Subsection (20), the state auditor shall conduct regular audits of: 388 (i) the scholarship granting organization for the Carson Smith Opportunity 389 Scholarship Program, created in Section 53E-7-402; 390 (ii) the State Board of Education for the Carson Smith Scholarship Program, created 391 in Section 53F-4-302; and 392 (iii) the scholarship program manager for the Utah Fits All Scholarship Program, 393 created in Section 53F-6-402, including an analysis of the cost effectiveness of the 394 program, taking into consideration the amount of the scholarship and the amount 395 of state and local funds dedicated on a per-student basis within the traditional 396 public education system. 397 (b) Nothing in this subsection limits or impairs the authority of the State Board of 398 Education to administer the programs described in Subsection (21)(a). 399 (22) The state auditor shall, based on the information posted by the Office of Legislative 400 Research and General Counsel under Subsection 36-12-12.1(2), for each policy, track 401 and post the following information on the state auditor's website: 402 (a) the information posted under Subsections 36-12-12.1(2)(a) through (e); 403 (b) an indication regarding whether the policy is timely adopted, adopted late, or not 404 adopted; - 12 - 12-23 14:29 H.B. 81 405 (c) an indication regarding whether the policy complies with the requirements 406 established by law for the policy; and 407 (d) a link to the policy. 408 (23)(a) A legislator may request that the state auditor conduct an inquiry to determine 409 whether a government entity, government official, or government employee has 410 complied with a legal obligation directly imposed, by statute, on the government 411 entity, government official, or government employee. 412 (b) The state auditor may, upon receiving a request under Subsection (23)(a), conduct 413 the inquiry requested. 414 (c) If the state auditor conducts the inquiry described in Subsection (23)(b), the state 415 auditor shall post the results of the inquiry on the state auditor's website. 416 (d) The state auditor may limit the inquiry described in this Subsection (23) to a simple 417 determination, without conducting an audit, regarding whether the obligation was 418 fulfilled. 419 (24) The state auditor shall: 420 (a) ensure compliance with Title 63G, Chapter 31, Distinctions on the Basis of Sex, in 421 accordance with Section 63G-31-401; and 422 (b) report to the Legislative Management Committee, upon request, regarding the state 423 auditor's actions under this Subsection (24). 424 (25) The state auditor shall report compliance with Sections 67-27-107, 67-27-108, and 425 67-27-109 by: 426 (a) establishing a process to receive and audit each alleged violation; and 427 (b) reporting to the Legislative Management Committee, upon request, regarding the 428 state auditor's findings and recommendations under this Subsection (25). 429 [(26) The state auditor shall ensure compliance with Section 63G-1-704 regarding the 430 display of flags in or on government property.] 431 [(27)] (26)(a) On or before January 31 each year, the state auditor shall prepare a report 432 that states, for each entity that holds public funds as defined in Section 51-7-3, the 433 entity's total balance, as of the last day of the immediately preceding fiscal year, of 434 cash, cash equivalents, and investments, as those terms are defined under the 435 standards established by the Governmental Accounting Standards Board. 436 (b) The state auditor shall make the report described in Subsection [(27)(a)] (26)(a) 437 publicly available on a website that the state auditor maintains. 438 Section 3. Effective Date. - 13 - H.B. 81 12-23 14:29 439 This bill takes effect on May 6, 2026. - 14 -