Now’s Your Chance to Meme at John’s Expense!

We’ve had so much fun lately creating memes to promote John Dougall for Utah State Auditor. Now we want to include YOU in on the fun! Create a meme that supports/promotes John “Frugal” Dougall for Utah Auditor. Funny or serious, almost anything goes! (No memes that are inflammatory or degrading)

The winner will receive a FREE Frugal Dougall T-shirt (size L) and the great privilege of being displayed on John’s Page as Meme Contest Winner. To enter, create your meme, save it to jpg and email it to utahwastebuster@gmail.com. Images will be posted on John Dougall for Auditor’s Page as deemed appropriate and up to the discretion of the Committee to Elect John Dougall on May 16, 2012.

All entries must be submitted by May 15, midnight MST. Voting will start on May 16 and end on May 22, midnight MST. Winners will be picked by number of “likes” to your meme, so be sure share and get all your friends to come and vote once the memes are posted!

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From one State Delegate to Another: John Dougall for State Auditor

To all State Delegates:

I read with interest the comments on the State Auditors race, especially those of my good friend, Val Oveson on “Why We Need a CPA.”

I was troubled by some of his comments. That concern led me to speak to the State’s bond counsel about the worry of having a non-CPA serve as the State Auditor. I am not a bond attorney so I felt it was important to fact check some of the statements of Mr. Oveson:

Oveson’s Claim Response
The State could lose its AAA bond rating, resulting in increased bonding costs for the State and all the local governments in the State. This appears to be an overstatement. According to bond counsel, there are a number of other more important factors to determining a bond rating. There is no indication that having a non-CPA head up this office would have any negative impact on the bond rating. If a non-CPA were elected, he would simply be required to have CPAs certify the financial statements to be accepted by the market.
The State could lose its prestigious status as one of the financially best managed states. The State will only lose its status if it discontinued being well managed. This is primarily a function of the legislature and the executive branch, not that of the Auditor. Frankly, the missed items of recent date in the audit process are more important than having the State Auditor’s office supervised by a constitutional officer who is an MBA with finance and accounting experience.
It would be difficult to attract qualified CPAs and maintain the exceptional reputation that the State Auditor’s office enjoys today. There appears to be no connection to who is the supervisor and constitutional officer and the reputation of the office. Performance is more important to attracting qualified CPAs to the State Auditor’s office.
The costs to the State would increase because of the duplication of having to hire a CPA to supervise the work of the office and sign the audit reports. There are already some 30 CPAs in the office of the State Auditor. There would not be a duplication of work. The audit teams would continue in place with the review processes required by generally accepted accounting standards.

The State Auditor acts under the authority of the Utah Constitution, Article VII, Section 15, sections (1) and (3), which read: “(1) The State Auditor shall perform financial post audits of Public Accounts except as otherwise provided by this Constitution” and “(3) Each [the State Auditor and the State Treasurer] shall perform other duties as provided by statute.” The Auditor is also acting under the authority of Utah Code Section 63-7-1, which outlines the State Auditor’s duties, including the issuance and oversight of reports (See subsections (3) and (4) in particular).

Finally, Article VII, Section 3, Subsection (3) of the Utah Constitution sets the requirements for the State Auditor, and merely requires that the Auditor be 25 years of age or older at the time of election. It contains no requirement that the state Auditor have a CPA certification. The only other requirement is a residential one (that the Auditor be a qualified voter and resident of the State for 5 years (see section (4)). There is no statutory requirement that the State Auditor be a CPA.

It is clear that state law does not require CPA certification for the State Auditor, nor does state law expect or require the State Auditor to be a CPA. Other financial reporting standards, such as GASB’s generally accepted accounting principles, might require a person with a CPA or other certification to sign off on or participate in the preparation of a report. In such a circumstance, a non-CPA State Auditor could simply have a person who has the required certification co-sign the report. As noted above, the majority of the State Auditor’s staff members have CPA and/or other certifications. I don’t see that adding a CPA as a signor on a document has any conflict with the existing legal authority granted to the State by the Utah Constitution or by statute. In addition, I don’t think any preference or requirement that may exist for a CPA to be involved in an audit process or report could legally be construed to require that the State Auditor be a CPA—the law simply doesn’t require that.

Senator John L. Valentine, J.D.

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John’s UTGOP Convention Speech

John delivered the following remarks at the UTGOP Convention on April 21, 2012.

My name is John Dougall and I’m humbled to stand before you as a candidate for State Auditor. Yes, it’s that race that you’re all been waiting for.

I believe that the best hope for our future and for our families are those core conservative principles, we share, of fiscal discipline, limited government — and more and more, a focus on performance and accountability.

Utahns detest waste and corruption in government. They expect efficient and effective government, not rigid or reckless bureaucracies.

With rampant mismanagement at the Department of Alcoholic Beverage Control, payment and billing errors and data breaches within the Medicaid program, and financial scandals in our schools and local governments. I believe Utahns expect better. You deserve better.

If we want to continue to be known as “the best managed state in America”, the office of the State Auditor must break out from its comfortable rut to embrace its expanded responsibilities for the 21st century.

My opponent and I simply have a different vision, a different attitude, a different passion, and a different skill set. If we want different results, we are going to have to elect different people with the long-term vision and the tenacity to achieve them.

You’ve heard that I’m not a CPA. That’s true. I’m not. I’m an MBA. I hire and lead CPAs. And that’s the job of the State Auditor. The job demands an individual with the ability to bridge diverse skills to protect taxpayers and assist policymakers.

As a legislator for 10 years, your elected representatives knew that I would ask the hard questions and challenge the status quo. I’m not afraid to tackle difficult issues

They knew I would be vigilant in helping craft the state’s $13 billion budget and protecting its triple-A bond rating. There’s a reason I’m nicknamed Frugal Dougall, always looking to protect the taxpayer.

Utah needs an Auditor with the political will, passion, vision, and knowledge to deal with tough fiscal and performance issues. That person is me. How will I operate the State Auditor’s office? Lean and mean with no apologies, driving efficiencies and accountability throughout government.

There’s a saying that you can pretend to care but you can’t pretend to show up. During this campaign, I’ve been showing up, crisscrossing the State of Utah visiting with delegates from Logan to St George; from Tooele to Blanding; and up and down the Wasatch Front. You, the delegates have told me about the burden taxes place on you, your families, and your businesses; how you expect government to protect, not squander, your hard-earned tax dollars.

As your Auditor, I will fight to protect your taxes from waste and abuse.

I’m John Dougall, your next State Auditor.

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Ricky Hatch Convention Nomination Speech

The following remarks were delivered by Ricky Hatch at the UTGOP Convention on April 21, 2012.

I’m Ricky Hatch, Weber County Clerk/Auditor. Although I have been a CPA for 17 years and worked as an auditor in Los Angeles and Europe, I certainly don’t know everything about auditing. But that’s OK, because the CPAs on my team provide the expertise I don’t have.

It’s the same thing with Rep. Dougall – although he is a savvy businessman and skilled lawmaker, he’ll ALSO have CPAs on his team to provide additional expertise.

The acronym CPA can mean a lot of things.

As State Auditor, Rep. Dougall will Champion Persistent Accountability. He has a history of Cutting Pork-filled Appropriations. He is endorsed by every CPA and tax attorney in the legislature. And we know he will instill Continuous Performance Audits in government.

All acronyms aside, and with all seriousness, John Dougall will make a great State Auditor. I second the nomination of a true Champion of Public Assurance, John Dougall.

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Michael Waddoups & Becky Lockhart Convention Nomination Speech

The following remarks were delivered by Michael Waddoups & Becky Lockhart at the UTGOP Convention on April 21, 2012.

Waddoups: I’m Senate President Michael Waddoups

Lockhart: And I’m Speaker of the House Becky Lockhart

Waddoups: Many in the Legislature want to see the State Auditor’s office step up to its constitutional and statutory duties, serving as the watchdog of taxpayer funds.

We would like to see the office being proactive in conducting compliance audits, implementing performance audits, and briefing policymakers and the public to its audit findings.

A fully functioning State Auditor’s office would provide the independent oversight that both the Legislature and the Governor’s office desire.

Rep Dougall understands this intent and has the ability and vision to accomplish it.

His skills in accounting and finance have been invaluable in the fight to make government more efficient.

Lockhart: Some have claimed that you must be a CPA to be the State Auditor. That simply isn’t so.

Legislators have debated whether to require the state and county auditors to be CPAs. That concept was rejected. It would have excluded many highly talented and capable individuals.

Also, the notion that a constitutional office should be controlled by a private, special interest group is quite troubling.

I have watched Rep Dougall disrupt entrenched bureaucracies to bring greater accountability. I have witnessed his efforts to defend the state’s AAA bond rating. Everyone knows that it’s the legislative budget chairs, like Rep Dougall, who have the greatest impact on protecting that rating.

John Dougall has the knowledge of the budget and the leadership talent needed to provide the critical oversight of public funds. He will instill government accountability that the legislature expects and the public deserves.

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Jonathan Johnson Convention Nomination Speech

The following remarks were delivered by Jonathan Johnson at the UTGOP Convention on April 21, 2012.

My name is Jonathan Johnson and I am the president of Overstock.com. Overstock is a $1.1 billion Utah-born and -based company with over 1,300 employees. We love Utah. We love its family-friendly lifestyle and its scenic outdoors. We also love Utah’s fiscal responsibility and want to see state and local government become even more efficient and effective by identifying and eliminating government waste through improved performance monitoring. I know John shares that vision of Utah. It is my pleasure to nominate John Dougall for State Auditor.

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Upcoming Events

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What Does the State Auditor Do?

What is the State Auditor supposed to do?

Many citizens aren’t familiar with the role of State Auditor. Below is a summary of the key duties and responsibilities of Utah’s State Auditor.

The State Auditor is a constitutional officer of the state and is independent of any executive or administrative officers of the state.

The State Auditor is required by the Utah Constitution to perform financial audits of state public accounts. The State Auditor performs these audits to determine:

  • the honesty and integrity in financial affairs,
  • the accuracy and reliability of financial statements,
  • the effectiveness and adequacy of financial controls, and
  • compliance with the law.

Because of these duties, the State Auditor is able to annually certify the condition of the state’s finances, the amounts of revenues and expenditures of the state, and determine the amount of unexpended funds for state agencies.

In addition to financial audits, the State Auditor is authorized to conduct performance and special purpose audits in order to determine:

  • whether administrators faithfully complied with legislative intent,
  • operations were conducted in an efficient, effective, and cost-efficient manner, and
  • programs have been effective in accomplishing the intended objectives.

The State Auditor also has the power to suspend any disbursement of public funds if the disbursement is contrary to law. Because of these constitutional and statutory duties, the State Auditor is the “watch dog” to make sure that the public monies are accounted for and properly used.

For more details, please see the following links to the UT Constitution and UT code.

Constitution: Article VII, Section 15.

Statute: Title 67, Chapter 3 Auditor

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Rep. John Dougall running for state auditor

Citing a need for improved financial oversight and a focus on performance audits, Rep. John Dougall, R-Highland, announced Thursday he is running for State Auditor.

Current audits are missing significant issues in Utah’s many departments and its nearly $13 billion budget.

“Unfortunately, too often these audits have not identified serious financial issues, such as within the DABC or the Medicaid program,” Dougall said.

The office of the State Auditor has also focused very little on performance audits, a critical tool to ensure that taxpayer funds are not only being used legally, but in the most efficient way possible.

John has a long history as a 10-year lawmaker of cracking down on bloated government programs and questioning heavily-funded agencies that could be doing more with less. He is a champion of transparent government and has served as the chairman of the ethics committee in the House of Representatives.

For more information about John, his credentials, and why his election as State Auditor is critical to Utah, visit his website at jdougall.com

What others are saying about John:

“John Dougall will be a conscientious steward for the taxpayers. His commitment to fiscally conservative and smaller government and his careful attention to detail make him the ideal person to audit how the government spends our tax dollars and monitoring how government performs.”
– Jonathan Johnson, President, Overstock.com

“No one is more qualified or ready to be the State Auditor. John knows how state government works and is willing to hold it accountable at all levels–a rare skill set!”
– Rep. David Butterfield, R-Logan

“As a legislator, John has been a tremendous source of support to American Fork City. He has kept a watchful eye on American Fork’s issues, and has a knack of stepping in with a helpful word at the right time. I have found him to be a reliable source of insight. He has always made time to listen, and has always been prompt in his response. A consistent voice for low taxes, fiscal accountability, and government transparency, John is a natural fit for the office of State Auditor.”
– Heidi Rodeback, American Fork City Council

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