HB 81

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1Flag Display Modifications
  2026 GENERAL SESSION
  STATE OF UTAH
  Chief Sponsor: Andrew Stoddard
  Senate Sponsor:
2
3   LONG TITLE
4   General Description:
5This bill reduces the scope of a restriction on the display of flags on government property to
6   a restriction on the display of flags on school property.
7   Highlighted Provisions:
8This bill:
9▸ reduces the scope of a restriction on the display of flags on government property to a
10   restriction on the display of flags on school property;
11▸ repeals provisions of the flag display restriction that do not apply to school property,
12   including duties of the state auditor regarding government entity compliance; and
13▸ makes technical and conforming changes.
14   Money Appropriated in this Bill:
15None
16   Other Special Clauses:
17None
18   Utah Code Sections Affected:
19   AMENDS:
2067-3-1, as last amended by Laws of Utah 2025, First Special Session, Chapter 17
21   RENUMBERS AND AMENDS:
2253G-7-211.5, (Renumbered from 63G-1-704, as last amended by Laws of Utah 2025,
23First Special Session, Chapter 17)
24
  H.B. 81
25   Be it enacted by the Legislature of the state of Utah:
26Section 1. Section 53G-7-211.5, which is renumbered from Section 63G-1-704 is renumbered
27   and amended to read:
28[63G-1-704] 53G-7-211.5 . Display of flags on school property -- Indemnification
29   -- Severability.
30   (1) As used in this section:
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31      (a) "Display" means, in regards to a flag, to place a flag in a prominent location on [
32government] school property where the flag is easily visible.
33      (b) "Flag" means a usually rectangular piece of fabric with a specific design that
34symbolizes a location, government entity, or cause.
35      [(c) "Government entity" means:]
36[(i) any local government entity, as defined in Section 63A-5b-901, including a
37school within the public education system; or]
38[(ii) any state agency, as defined in Section 63A-5b-901.]
39      [(d) "Government property" means any property under the ownership or control of a
40government entity.]
41      [(e) "LEA governing board" means the same as that term is defined in Section
4253E-1-102.]
43      (c) "School property" means any property under the ownership or control of a school or
44school district.
45  (2) Except as provided in Subsection (3), a [government entity] school district or school
46      within the public education system, or an employee of a school district or school within
47      the public education system acting within the employee's official duties, may not:
48      (a) display a flag in or on the grounds of [government] school property; or
49      (b) display an exempt flag described in Subsection (3) with alterations in color, symbols,
50or appearance.
51  (3) The prohibition described in Subsection (2) does not apply to the following flags:
52      (a) the official flag of the United States described in Title 4 U.S.C., Ch. 1, The Flag, and
53Executive Order 1959-10834, and in accordance with Section 53G-7-211;
54      (b) an official Utah state flag as described in Title 63G, Chapter 1, Part 5, State Flags;
55      (c) the current and official flag of another country, state, or political subdivision of
56another country or state;
57      (d) a flag that represents a city, municipality, county, or political subdivision of the state,
58as those terms are defined in Sections 10-1-104, 10-2-301, 17-60-101, and 17B-1-102;
59      (e) a flag that represents a branch, unit, or division of the United States military;
60      (f) the National League of Families POW/MIA flag as described in 36 U.S.C. Sec. 902;
61      (g) a flag that represents an Indian tribe as defined in federal law;
62      (h) an officially licensed flag of a college or university depicting only the colors, logos,
63and marks consistent with official college or university branding;
64      (i) a historic version of a flag described in Subsections (3)(a) and (b);
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65(j) an official public school flag;
66(k) an official flag of the United States Olympic Committee, United States Paralympic
67Committee, International Olympic Committee, or International Paralympic
68Committee;
69(l) an official flag of an olympiad or paralympiad that occurred or will occur within the
70state; or
71(m) a flag of an organization authorized to use a public school facility at the location and
72during the time in which the organization is authorized to use the public school
73facility.
74   [(4)(a) The state auditor shall:]
75[(i) establish a process to receive and investigate alleged violations of this section;]
76[(ii) provide notice to the relevant government entity of:]
77[(A) each alleged violation of this section involving the government entity;]
78[(B) each violation that the state auditor determines to be substantiated, including
79an opportunity to cure the violation not to exceed 30 calendar days;]
80[(iii) if a government entity, other than a school district or a school within the public
81education system, fails to cure a violation in accordance with Subsection
82(4)(a)(ii)(B), impose a fine of $500 per violation per day; and]
83[(iv) deposit fines described in Subsection (4)(a)(iii) into the General Fund.]
84[(b) A government entity may seek judicial review of a fine the state auditor imposes
85under this section to determine whether the imposition of the fine is clearly erroneous.]
86   [(5)] (4) Nothing in this section, for a local education agency, as defined in Section
8753E-1-102:
88(a) limits the authority of the agency related to student expression under applicable
89federal or state law; or
90(b) removes the agency's obligation to protect all students from discrimination.
91   [(6)] (5) [Regarding a school district or a school within the public education system, the] The
92attorney general shall defend and the state shall indemnify and hold harmless a person
93acting under color of state law to enforce this section for any claims or damages,
94including court costs and attorney fees, that:
95(a) arise as a result of this section; and
96(b) are not covered by the person's insurance policies or by any coverage agreement the
97State Risk Management Fund issues.
98   [(7)] (6) If any provision of this section or the application of any provision of this section to
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99      any person or circumstance is held invalid by a final decision of a court, the remainder
100      of this section shall be given effect without the invalidated provision or application.
101Section 2. Section 67-3-1 is amended to read:
10267-3-1 . Functions and duties.
103  (1)(a) The state auditor is the auditor of public accounts and is independent of any
104      executive or administrative officers of the state.
105      (b) The state auditor is not limited in the selection of personnel or in the determination
106of the reasonable and necessary expenses of the state auditor's office.
107  (2) The state auditor shall examine and certify annually in respect to each fiscal year,
108      financial statements showing:
109      (a) the condition of the state's finances;
110      (b) the revenues received or accrued;
111      (c) expenditures paid or accrued;
112      (d) the amount of unexpended or unencumbered balances of the appropriations to the
113agencies, departments, divisions, commissions, and institutions; and
114      (e) the cash balances of the funds in the custody of the state treasurer.
115  (3)(a) The state auditor shall:
116(i) audit each permanent fund, each special fund, the General Fund, and the accounts
117of any department of state government or any independent agency or public
118corporation as the law requires, as the auditor determines is necessary, or upon
119request of the governor or the Legislature;
120(ii) perform the audits in accordance with generally accepted auditing standards and
121other auditing procedures as promulgated by recognized authoritative bodies; and
122(iii) as the auditor determines is necessary, conduct the audits to determine:
123(A) honesty and integrity in fiscal affairs;
124(B) accuracy and reliability of financial statements;
125(C) effectiveness and adequacy of financial controls; and
126(D) compliance with the law.
127      (b) If any state entity receives federal funding, the state auditor shall ensure that the
128audit is performed in accordance with federal audit requirements.
129      (c)(i) The costs of the federal compliance portion of the audit may be paid from an
130appropriation to the state auditor from the General Fund.
131(ii) If an appropriation is not provided, or if the federal government does not
132specifically provide for payment of audit costs, the costs of the federal compliance
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133portions of the audit shall be allocated on the basis of the percentage that each
134state entity's federal funding bears to the total federal funds received by the state.
135(iii) The allocation shall be adjusted to reflect any reduced audit time required to
136audit funds passed through the state to local governments and to reflect any
137reduction in audit time obtained through the use of internal auditors working
138under the direction of the state auditor.
139   (4)(a) Except as provided in Subsection (4)(b), the state auditor shall, in addition to
140financial audits, and as the auditor determines is necessary, conduct performance and
141special purpose audits, examinations, and reviews of any entity that receives public
142funds, including a determination of any or all of the following:
143(i) the honesty and integrity of all the entity's fiscal affairs;
144(ii) whether the entity's administrators have faithfully complied with legislative intent;
145(iii) whether the entity's operations have been conducted in an efficient, effective, and
146cost-efficient manner;
147(iv) whether the entity's programs have been effective in accomplishing the intended
148objectives; and
149(v) whether the entity's management, control, and information systems are adequate,
150effective, and secure.
151(b) The auditor may not conduct performance and special purpose audits, examinations,
152and reviews of any entity that receives public funds if the entity:
153(i) has an elected auditor; and
154(ii) has, within the entity's last budget year, had the entity's financial statements or
155performance formally reviewed by another outside auditor.
156   (5) The state auditor:
157(a) shall administer any oath or affirmation necessary to the performance of the duties of
158the auditor's office; and
159(b) may:
160(i) subpoena witnesses and documents, whether electronic or otherwise; and
161(ii) examine into any matter that the auditor considers necessary.
162   (6) The state auditor may require all persons who have had the disposition or management
163of any property of this state or its political subdivisions to submit statements regarding
164the property at the time and in the form that the auditor requires.
165   (7) The state auditor shall:
166(a) except where otherwise provided by law, institute suits in Salt Lake County in
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167relation to the assessment, collection, and payment of revenues against:
168(i) persons who by any means have become entrusted with public money or property
169and have failed to pay over or deliver the money or property; and
170(ii) all debtors of the state;
171      (b) collect and pay into the state treasury all fees received by the state auditor;
172      (c) perform the duties of a member of all boards of which the state auditor is a member
173by the constitution or laws of the state, and any other duties that are prescribed by the
174constitution and by law;
175      (d) stop the payment of the salary of any state official or state employee who:
176(i) refuses to settle accounts or provide required statements about the custody and
177disposition of public funds or other state property;
178(ii) refuses, neglects, or ignores the instruction of the state auditor or any controlling
179board or department head with respect to the manner of keeping prescribed
180accounts or funds; or
181(iii) fails to correct any delinquencies, improper procedures, and errors brought to the
182official's or employee's attention;
183      (e) establish accounting systems, methods, and forms for public accounts in all taxing or
184fee-assessing units of the state in the interest of uniformity, efficiency, and economy;
185      (f) superintend the contractual auditing of all state accounts;
186      (g) subject to Subsection (8)(a), withhold state allocated funds or the disbursement of
187property taxes from a state or local taxing or fee-assessing unit, if necessary, to
188ensure that officials and employees in those taxing units comply with state laws and
189procedures in the budgeting, expenditures, and financial reporting of public funds;
190      (h) subject to Subsection (9), withhold the disbursement of tax money from any county,
191if necessary, to ensure that officials and employees in the county comply with
192Section 59-2-303.1; and
193      (i) withhold state allocated funds or the disbursement of property taxes from a local
194government entity or a limited purpose entity, as those terms are defined in Section
19567-1a-15 if the state auditor finds the withholding necessary to ensure that the entity
196registers and maintains the entity's registration with the lieutenant governor, in
197accordance with Section 67-1a-15.
198  (8)(a) Except as otherwise provided by law, the state auditor may not withhold funds
199      under Subsection (7)(g) until a state or local taxing or fee-assessing unit has received
200      formal written notice of noncompliance from the auditor and has been given 60 days
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201to make the specified corrections.
202(b) If, after receiving notice under Subsection (8)(a), a state or independent local
203fee-assessing unit that exclusively assesses fees has not made corrections to comply
204with state laws and procedures in the budgeting, expenditures, and financial reporting
205of public funds, the state auditor:
206(i) shall provide a recommended timeline for corrective actions;
207(ii) may prohibit the state or local fee-assessing unit from accessing money held by
208the state; and
209(iii) may prohibit a state or local fee-assessing unit from accessing money held in an
210account of a financial institution by filing an action in a court with jurisdiction
211under Title 78A, Judiciary and Judicial Administration, requesting an order of the
212court to prohibit a financial institution from providing the fee-assessing unit
213access to an account.
214(c) The state auditor shall remove a limitation on accessing funds under Subsection (8)(b)
215upon compliance with state laws and procedures in the budgeting, expenditures, and
216financial reporting of public funds.
217(d) If a local taxing or fee-assessing unit has not adopted a budget in compliance with
218state law, the state auditor:
219(i) shall provide notice to the taxing or fee-assessing unit of the unit's failure to
220comply;
221(ii) may prohibit the taxing or fee-assessing unit from accessing money held by the
222state; and
223(iii) may prohibit a taxing or fee-assessing unit from accessing money held in an
224account of a financial institution by:
225(A) contacting the taxing or fee-assessing unit's financial institution and
226requesting that the institution prohibit access to the account; or
227(B) filing an action in a court with jurisdiction under Title 78A, Judiciary and
228Judicial Administration, requesting an order of the court to prohibit a financial
229institution from providing the taxing or fee-assessing unit access to an account.
230(e) If the local taxing or fee-assessing unit adopts a budget in compliance with state law,
231the state auditor shall eliminate a limitation on accessing funds described in
232Subsection (8)(d).
233   (9) The state auditor may not withhold funds under Subsection (7)(h) until a county has
234received formal written notice of noncompliance from the auditor and has been given 60
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235      days to make the specified corrections.
236  (10)(a) The state auditor may not withhold funds under Subsection (7)(i) until the state
237      auditor receives a notice of non-registration, as that term is defined in Section
238      67-1a-15.
239      (b) If the state auditor receives a notice of non-registration, the state auditor may
240prohibit the local government entity or limited purpose entity, as those terms are
241defined in Section 67-1a-15, from accessing:
242(i) money held by the state; and
243(ii) money held in an account of a financial institution by:
244(A) contacting the entity's financial institution and requesting that the institution
245prohibit access to the account; or
246(B) filing an action in a court with jurisdiction under Title 78A, Judiciary and
247Judicial Administration, requesting an order of the court to prohibit a financial
248institution from providing the entity access to an account.
249      (c) The state auditor shall remove the prohibition on accessing funds described in
250Subsection (10)(b) if the state auditor received a notice of registration, as that term is
251defined in Section 67-1a-15, from the lieutenant governor.
252  (11) Notwithstanding Subsection (7)(g), (7)(h), (7)(i), (8)(b), (8)(d), or (10)(b), the state
253      auditor:
254      (a) shall authorize a disbursement by a local government entity or limited purpose entity,
255as those terms are defined in Section 67-1a-15, or a state or local taxing or
256fee-assessing unit if the disbursement is necessary to:
257(i) avoid a major disruption in the operations of the local government entity, limited
258purpose entity, or state or local taxing or fee-assessing unit; or
259(ii) meet debt service obligations; and
260      (b) may authorize a disbursement by a local government entity, limited purpose entity,
261or state or local taxing or fee-assessing unit as the state auditor determines is
262appropriate.
263  (12)(a) The state auditor may seek relief under the Utah Rules of Civil Procedure to take
264      temporary custody of public funds if an action is necessary to protect public funds
265      from being improperly diverted from their intended public purpose.
266      (b) If the state auditor seeks relief under Subsection (12)(a):
267(i) the state auditor is not required to exhaust the procedures in Subsection (7) or (8);
268and
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269(ii) the state treasurer may hold the public funds in accordance with Section 67-4-1 if
270a court orders the public funds to be protected from improper diversion from their
271public purpose.
272   (13) The state auditor shall:
273(a) establish audit guidelines and procedures for audits of local mental health and
274substance abuse authorities and their contract providers, conducted pursuant to Title
27517, Chapter 77, Local Health and Human Services, Title 26B, Chapter 5, Health Care
276- Substance Use and Mental Health, and Title 51, Chapter 2a, Accounting Reports
277from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act;
278and
279(b) ensure that those guidelines and procedures provide assurances to the state that:
280(i) state and federal funds appropriated to local mental health authorities are used for
281mental health purposes;
282(ii) a private provider under an annual or otherwise ongoing contract to provide
283comprehensive mental health programs or services for a local mental health
284authority is in compliance with state and local contract requirements and state and
285federal law;
286(iii) state and federal funds appropriated to local substance abuse authorities are used
287for substance abuse programs and services; and
288(iv) a private provider under an annual or otherwise ongoing contract to provide
289comprehensive substance abuse programs or services for a local substance abuse
290authority is in compliance with state and local contract requirements, and state and
291federal law.
292   (14)(a) The state auditor may, in accordance with the auditor's responsibilities for
293political subdivisions of the state as provided in Title 51, Chapter 2a, Accounting
294Reports from Political Subdivisions, Interlocal Organizations, and Other Local
295Entities Act, initiate audits or investigations of any political subdivision that are
296necessary to determine honesty and integrity in fiscal affairs, accuracy and reliability
297of financial statements, effectiveness, and adequacy of financial controls and
298compliance with the law.
299(b) If the state auditor receives notice under Subsection 11-41-104(7) from the
300Governor's Office of Economic Opportunity on or after July 1, 2024, the state auditor
301may initiate an audit or investigation of the public entity subject to the notice to
302determine compliance with Section 11-41-103.
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303  (15)(a) The state auditor may not audit work that the state auditor performed before
304      becoming state auditor.
305      (b) If the state auditor has previously been a responsible official in state government
306whose work has not yet been audited, the Legislature shall:
307(i) designate how that work shall be audited; and
308(ii) provide additional funding for those audits, if necessary.
309  (16) The state auditor shall:
310      (a) with the assistance, advice, and recommendations of an advisory committee
311appointed by the state auditor from among special district boards of trustees, officers,
312and employees and special service district boards, officers, and employees:
313(i) prepare a Uniform Accounting Manual for Special Districts that:
314(A) prescribes a uniform system of accounting and uniform budgeting and
315reporting procedures for special districts under Title 17B, Limited Purpose
316Local Government Entities - Special Districts, and special service districts
317under Title 17D, Chapter 1, Special Service District Act;
318(B) conforms with generally accepted accounting principles; and
319(C) prescribes reasonable exceptions and modifications for smaller districts to the
320uniform system of accounting, budgeting, and reporting;
321(ii) maintain the manual under this Subsection (16)(a) so that the manual continues to
322reflect generally accepted accounting principles;
323(iii) conduct a continuing review and modification of procedures in order to improve
324them;
325(iv) prepare and supply each district with suitable budget and reporting forms; and
326(v)(A) prepare instructional materials, conduct training programs, and render other
327services considered necessary to assist special districts and special service
328districts in implementing the uniform accounting, budgeting, and reporting
329procedures; and
330(B) ensure that any training described in Subsection (16)(a)(v)(A) complies with
331Title 63G, Chapter 22, State Training and Certification Requirements; and
332      (b) continually analyze and evaluate the accounting, budgeting, and reporting practices
333and experiences of specific special districts and special service districts selected by
334the state auditor and make the information available to all districts.
335  (17)(a) The following records in the custody or control of the state auditor are protected
336      records under Title 63G, Chapter 2, Government Records Access and Management
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337      Act:
338(i) records that would disclose information relating to allegations of personal
339misconduct, gross mismanagement, or illegal activity of a past or present
340governmental employee if the information or allegation cannot be corroborated by
341the state auditor through other documents or evidence, and the records relating to
342the allegation are not relied upon by the state auditor in preparing a final audit
343report;
344(ii) records and audit workpapers to the extent the workpapers would disclose the
345identity of an individual who during the course of an audit, communicated the
346existence of any waste of public funds, property, or manpower, or a violation or
347suspected violation of a law, rule, or regulation adopted under the laws of this
348state, a political subdivision of the state, or any recognized entity of the United
349States, if the information was disclosed on the condition that the identity of the
350individual be protected;
351(iii) before an audit is completed and the final audit report is released, records or
352drafts circulated to an individual who is not an employee or head of a
353governmental entity for the individual's response or information;
354(iv) records that would disclose an outline or part of any audit survey plans or audit
355program; and
356(v) requests for audits, if disclosure would risk circumvention of an audit.
357      (b) The provisions of Subsections (17)(a)(i), (ii), and (iii) do not prohibit the disclosure
358of records or information that relate to a violation of the law by a governmental entity
359or employee to a government prosecutor or peace officer.
360      (c) The provisions of this Subsection (17) do not limit the authority otherwise given to
361the state auditor to classify a document as public, private, controlled, or protected
362under Title 63G, Chapter 2, Government Records Access and Management Act.
363      (d)(i) As used in this Subsection (17)(d), "record dispute" means a dispute between
364the state auditor and the subject of an audit performed by the state auditor as to
365whether the state auditor may release a record, as defined in Section 63G-2-103,
366to the public that the state auditor gained access to in the course of the state
367auditor's audit but which the subject of the audit claims is not subject to disclosure
368under Title 63G, Chapter 2, Government Records Access and Management Act.
369(ii) The state auditor may submit a record dispute to the director of the Government
370Records Office, created in Section 63A-12-202, for a determination of whether the
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371state auditor may, in conjunction with the state auditor's release of an audit report,
372release to the public the record that is the subject of the record dispute.
373(iii) The state auditor or the subject of the audit may seek judicial review of the
374director's determination, described in Subsection (17)(d)(ii), as provided in
375Section 63G-2-404.
376  (18) If the state auditor conducts an audit of an entity that the state auditor has previously
377      audited and finds that the entity has not implemented a recommendation made by the
378      state auditor in a previous audit, the state auditor shall notify the Legislative
379      Management Committee through the Legislative Management Committee's Audit
380      Subcommittee that the entity has not implemented that recommendation.
381  (19) The state auditor shall, with the advice and consent of the Senate, appoint the state
382      privacy auditor described in Section 67-3-13.
383  (20) Except as provided in Subsection (21), the state auditor shall report, or ensure that
384      another government entity reports, on the financial, operational, and performance
385      metrics for the state system of higher education and the state system of public education,
386      including metrics in relation to students, programs, and schools within those systems.
387  (21)(a) Notwithstanding Subsection (20), the state auditor shall conduct regular audits of:
388(i) the scholarship granting organization for the Carson Smith Opportunity
389Scholarship Program, created in Section 53E-7-402;
390(ii) the State Board of Education for the Carson Smith Scholarship Program, created
391in Section 53F-4-302; and
392(iii) the scholarship program manager for the Utah Fits All Scholarship Program,
393created in Section 53F-6-402, including an analysis of the cost effectiveness of the
394program, taking into consideration the amount of the scholarship and the amount
395of state and local funds dedicated on a per-student basis within the traditional
396public education system.
397      (b) Nothing in this subsection limits or impairs the authority of the State Board of
398Education to administer the programs described in Subsection (21)(a).
399  (22) The state auditor shall, based on the information posted by the Office of Legislative
400      Research and General Counsel under Subsection 36-12-12.1(2), for each policy, track
401      and post the following information on the state auditor's website:
402      (a) the information posted under Subsections 36-12-12.1(2)(a) through (e);
403      (b) an indication regarding whether the policy is timely adopted, adopted late, or not
404adopted;
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405(c) an indication regarding whether the policy complies with the requirements
406established by law for the policy; and
407(d) a link to the policy.
408   (23)(a) A legislator may request that the state auditor conduct an inquiry to determine
409whether a government entity, government official, or government employee has
410complied with a legal obligation directly imposed, by statute, on the government
411entity, government official, or government employee.
412(b) The state auditor may, upon receiving a request under Subsection (23)(a), conduct
413the inquiry requested.
414(c) If the state auditor conducts the inquiry described in Subsection (23)(b), the state
415auditor shall post the results of the inquiry on the state auditor's website.
416(d) The state auditor may limit the inquiry described in this Subsection (23) to a simple
417determination, without conducting an audit, regarding whether the obligation was
418fulfilled.
419   (24) The state auditor shall:
420(a) ensure compliance with Title 63G, Chapter 31, Distinctions on the Basis of Sex, in
421accordance with Section 63G-31-401; and
422(b) report to the Legislative Management Committee, upon request, regarding the state
423auditor's actions under this Subsection (24).
424   (25) The state auditor shall report compliance with Sections 67-27-107, 67-27-108, and
42567-27-109 by:
426(a) establishing a process to receive and audit each alleged violation; and
427(b) reporting to the Legislative Management Committee, upon request, regarding the
428state auditor's findings and recommendations under this Subsection (25).
429   [(26) The state auditor shall ensure compliance with Section 63G-1-704 regarding the
430display of flags in or on government property.]
431   [(27)] (26)(a) On or before January 31 each year, the state auditor shall prepare a report
432that states, for each entity that holds public funds as defined in Section 51-7-3, the
433entity's total balance, as of the last day of the immediately preceding fiscal year, of
434cash, cash equivalents, and investments, as those terms are defined under the
435standards established by the Governmental Accounting Standards Board.
436(b) The state auditor shall make the report described in Subsection [(27)(a)] (26)(a)
437publicly available on a website that the state auditor maintains.
438Section 3. Effective Date.
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439  This bill takes effect on May 6, 2026.
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