Media coverage provides sobering lessons about what happens when government oversight lacks true independence. Look to Minnesota, where a catastrophic failure of oversight allowed an estimated $9 billion to be stolen from the state’s social services system. The “Feeding Our Future” scam alone siphoned at least $250 million in taxpayer funds that should have been used to feed hungry children.
This is not an isolated incident. A similar pattern emerges across the country when the independence of auditors is threatened or nonexistent. In Mississippi, weak oversight enabled the diversion of $77 million in federal welfare funds to the wealthy and well-connected — money intended to help the most vulnerable — because their state auditor’s office was stonewalled. In Maryland, auditors were denied critical information about how billions in pandemic relief funds were spent.
These cases differ in geography and circumstance, but they share a common cause: oversight that was blocked. When auditors are financially and operationally dependent, risks go unchallenged, uncomfortable questions remain unasked and the public ultimately bears the cost — sometimes in dollars, sometimes in their health and safety.
That is precisely why the Office of the Utah State Auditor exists.
Utah’s citizens entrust public officials with taxpayer dollars and expect them to be managed lawfully, efficiently and transparently. As Utah’s statewide elected auditor, my constitutional role is to independently verify that this public trust is being honored. Independence is not a best practice or a technical footnote to the work of the Office of the Utah State Auditor; it is the foundation upon which meaningful oversight depends.
Why independence matters
Auditor independence is a core principle of the accounting and auditing profession. Professional standards are unequivocal: Auditors must be independent in both fact and appearance. This requirement exists for a simple reason — without independence, an audit opinion loses its credibility and its value. These standards are not mere suggestions; they are protection against the very scandals we’ve seen in other states.
In government auditing, independence is especially critical. Government audits evaluate how taxpayer dollars are collected, allocated, safeguarded and reported. Taxpayers, elected officials, regulators and bondholders all rely on professional audit reports to make informed decisions about budgets, compliance, policy and oversight. Independence provides assurance that financial information and compliance conclusions are free from bias or political influence and express professional opinions regarding whether financial statements are accurate, comply with accounting standards and are presented fairly.
Independence also protects objectivity. The Utah State Auditor must be able to exercise professional judgment without fear of retaliation, pressure or obligation to the entities being audited. When auditors are dependent on resources, permissions or even access to those they audit, objectivity weakens and risks can remain hidden.
The cost when independence is lost
When auditor independence is compromised, the consequences are real and measurable. In Oklahoma, $29 million in COVID-19 relief funds were mishandled because basic verification steps weren’t followed. In New Mexico, a county couldn’t account for $2.7 million. These aren’t accounting errors; they are a direct loss to the taxpayer, a symptom of a system where oversight is either missing or ignored. Our office has found this in Utah, including millions at the Department of Health and Human Services related to Medicaid; millions misused by iMpact Utah when oversight was absent; poor accounting practices and theft at the Division of Alcoholic Beverage Services; and mismanagement by the Office of Recovery Services impacting some of the state’s most vulnerable, children.
Compounding this problem is a worrying trend where independence is actively undermined. The resistance faced by auditors is not an anomaly; it is a deliberate attempt by some in power to evade accountability. When auditors are denied access to information, they cannot do their jobs. Public confidence erodes and trust in government diminishes.
Independence is essential
From the staggering fraud in Minnesota to the stonewalling in Mississippi to issues we’ve found in Utah, current events provide a clear lesson: When an auditor’s independence is compromised, the public loses. Accountability dissolves, transparency vanishes and public trust is shattered. As Utah’s statewide independently elected Auditor, my responsibility is to the people of Utah. Protecting that independence is not optional. It is the cornerstone of effective oversight and the promise of responsible governance I intend to keep.