Utah Code § 10-6-104: Withholding of state money from cities not filing budget or complying with reporting or auditing requirements.

(1) The state auditor may withhold state money allocated to a city for its failure to file a copy of a formally adopted budget when required or its failure to comply substantially with the annual financial reporting or independent auditing requirements required under this chapter.

(2) Upon the city's compliance with the requirement, the state auditor shall distribute the money to the city.