59-1-206 - Appointment of staff -- Executive director -- Compensation -- Administrative secretary -- Internal audit unit -- Appeals office staff -- Division directors -- Criminal tax investigators.
59-1-206. Appointment of staff -- Executive director -- Compensation --Administrative secretary -- Internal audit unit -- Appeals office staff -- Division directors --Criminal tax investigators.
(1) The commission shall appoint the following persons who are qualified,knowledgeable, and experienced in matters relating to their respective positions, exempt underTitle 67, Chapter 19, Utah State Personnel Management Act, to serve at the pleasure of, and whoare directly accountable to, the commission:
(a) in consultation with the governor and with the consent of the Senate, an executivedirector;
(b) an administrative secretary;
(c) an internal audit unit; and
(d) an appeals staff.
(2) The governor shall establish the executive director's salary within the salary rangefixed by the Legislature in Title 67, Chapter 22, State Officer Compensation.
(3) Division directors shall be appointed by the executive director subject to the approvalof the commission. The division directors are exempt employees under Title 67, Chapter 19,Utah State Personnel Management Act.
(4) (a) The executive director may with the approval of the commission employadditional staff necessary to perform the duties and responsibilities of the commission. Theseemployees are subject to Title 67, Chapter 19, Utah State Personnel Management Act.
(b) (i) The executive director may under Subsection (4)(a) employ criminal taxinvestigators to help the commission carry out its duties and responsibilities regarding criminalprovisions of the state tax laws. The executive director may not employ more than eight criminaltax investigators at one time.
(ii) The executive director may designate investigators hired under this Subsection (4)(b)as special function officers, as defined in Section 53-13-105, to enforce the criminal provisionsof the state tax laws.
(iii) Notwithstanding Section 49-15-201, any special function officer designated underthis Subsection (4)(b) may not become or be designated as a member of the Public SafetyRetirement Systems.
(5) The internal audit unit shall provide the following:
(a) an examination to determine the honesty and integrity of fiscal affairs, the accuracyand reliability of financial statements and reports, and the adequacy and effectiveness of financialcontrols to properly record and safeguard the acquisition, custody, and use of public funds;
(b) an examination to determine whether commission administrators have faithfullyadhered to commission policies and legislative intent;
(c) an examination to determine whether the operations of the divisions and other unitsof the commission have been conducted in an efficient and effective manner;
(d) an examination to determine whether the programs administered by the divisions andother units of the commission have been effective in accomplishing intended objectives; and
(e) an examination to determine whether management control and information systemsare adequate and effective in assuring that commission programs are administered faithfully,efficiently, and effectively.
(6) The appeals office shall receive and hear appeals to the commission and shall conductthe hearings in compliance with formal written rules approved by the commission. The
commission has final review authority over the appeals.
Amended by Chapter 131, 2003 General Session