Utah Code § 17B-1-703: Special districts to submit audit reports.

(1)

(a) Except as provided in Subsection (1)(b), within 30 days after it is presented to the board, the board of each special district with an annual budget of $50,000 or more shall send a copy of any audit report to:

(i) each of its constituent entities that has in writing requested a copy; and

(ii) each of its customer agencies that has in writing requested a copy.

(b) Within 30 days after it is presented to the board, the board of a large public transit district as defined in Section 17B-2a-802 shall send a copy of its annual audit report to:

(i) each of its constituent entities; and

(ii) each of its customer agencies that has in writing requested a copy.

(2) Each constituent entity and each customer agency that received the audit report shall review the audit report submitted by the district and, if necessary, request a meeting with the district board to discuss the audit report.

(3) At the meeting, the special district board shall:

(a) answer any questions about the audit report; and

(b) discuss their plans to implement suggestions made by the auditor.