AI-generated summary, not yet reviewed by Better Utah staff. Please consult the bill text.

Utah counties that collect hotel taxes (transient room tax) and tourism-related taxes must file annual spending reports showing they're using the money as required by law, and currently the Office of the Legislative Fiscal Analyst reviews these reports alone before the state auditor can act separately if problems are found. This bill would instead require the state auditor and the fiscal analyst to jointly review each county's report and reach a consensus on whether the spending complies with legal requirements, and it would give the state auditor explicit authority to audit county expenditures as part of that review. If the two offices agree that a county's report fails to show compliant spending, the bill clarifies that the state auditor may then block that county from accessing its tourism tax revenue until the issue is resolved.