Utah Code § 63J-3-301: State auditor's responsibilities with respect to the limitation -- Correction of deficiencies.

The state auditor shall notify the state through the appropriate officer or officers of necessary corrective action if upon audit or examination of the results of an independent audit or a budget document of the state, the state auditor determines that:

(1) funds have been improperly accounted or budgeted for in order to avoid the limitations imposed by this chapter;

(2) funds have been improperly exempted from the limitations as provided in this chapter;

(3) general government functions have been improperly financed by user or service charges; or

(4) the limitations imposed by this chapter have been exceeded.