RAP funding called inconsistent

SALT LAKE CITY — A legislative audit released Tuesday recommends that lawmakers consider making changes to Utah code regarding how tax money for Utah's Zoo, Arts, Parks and Recreation fund is spent and accounted for.

The Office of the Legislative Auditor General's report, embargoed until 1:30 p.m. Tuesday, didn't discover any misuse of funds or serious problems. However, auditors say they discovered the governing statute contains elements that are "inconsistent and unclear."

The audit refers to the Zoo, Arts, Parks and Recreation fund as "RAP tax," although various counties and cities sometimes refer to it as ZAP, PAR and RAMP.

The audit recommends the Legislature address code concerns through a review and clarification of both the county and city RAP portions of the Utah code.

"Some RAP-funded programs and projects appeared to be inconsistent with current statutory requirements; however, the majority seemed reasonable," the audit states.

Auditors found the accounting transparency of RAP funding varies among and within counties and cities. There was no missing money, however.

Auditors pinpointed items that could use some consistency. For example, a county RAP tax is levied for 10 years, while a city RAP is eight years. Further, counties can use RAP for recreational operating expenses, while cities can't.

Go to www.le.state.ut.us/audit/ad_2010dl.htm to view the audit report.

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