UCA C, M Review the entity’s project to verify that the advertising 72-6-108 requirements were followed. NOTE: The advertisement for bids on B&C roads shall be published in a newspaper of general circulation in the county in which such work is to be performed at least once a week for three consecutive weeks, or if there is no such newspaper, then after Specific posting such notice for at least twenty days in at least five public Requirements UCA places in the county. Sealed bids shall be received by the 63G-Ga-406 governing officials and opened at the time and place designated in and 1402 the advertisement, and the contract awarded (provided that the governing officials shall have the right to reject any and all bids and provided that the person, firm, or corporation to whom any such contract is awarded) shall be subject to all provisions of the Utah Procurement Code (UCA 63G-6a). UCA C, M Review contractor payments and verify that any withholdings from 72-6-108(6) the payments have been deposited in an interest bearing account and that the interest accrues to the benefit of the contractors. Governing of C, M If the local authority is allowing its Class B and C road funds to Class B&C accumulate until such time as sufficient funds are available for more Road Fund extensive road projects, verify that the funds have been invested in Guide government offerings or time certificates of deposit for interest earning purposes and that the interest has been credited to the entity’s B&C road fund account. UCA C Verify that Class B road funds are not being used to reimburse the 17-16-18 General Fund for the cost of county officers during the current year or for previous years. CONCLUSION (adequacy of the controls, significant deficiencies/material Performed by Workpaper weaknesses, and management letter comments): and Date Index
UCA 72-6-108 Specific Requirements UCA 63G-Ga-406 and 1402 C, M Review the entity’s project to verify that the advertising requirements were followed. NOTE: The advertisement for bids on B&C roads shall be published in a newspaper of general circulation in the county in which such work is to be performed at least once a week for three consecutive weeks, or if there is no such newspaper, then after posting such notice for at least twenty days in at least five public places in the county. Sealed bids shall be received by the governing officials and opened at the time and place designated in the advertisement, and the contract awarded (provided that the governing officials shall have the right to reject any and all bids and provided that the person, firm, or corporation to whom any such contract is awarded) shall be subject to all provisions of the Utah Procurement Code (UCA 63G-6a). UCA 72-6-108(6) C, M Review contractor payments and verify that any withholdings from the payments have been deposited in an interest bearing account and that the interest accrues to the benefit of the contractors. Governing of Class B&C Road Fund Guide C, M If the local authority is allowing its Class B and C road funds to accumulate until such time as sufficient funds are available for more extensive road projects, verify that the funds have been invested in government offerings or time certificates of deposit for interest earning purposes and that the interest has been credited to the entity’s B&C road fund account. UCA 17-16-18 C Verify that Class B road funds are not being used to reimburse the General Fund for the cost of county officers during the current year or for previous years. CONCLUSION (adequacy of the controls, significant deficiencies/material weaknesses, and management letter comments): Performed by and Date Workpaper Index
Chapter-4-Other-Grants.docx