17B-1-703. Special districts to submit audit reports.
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Effective 2/27/2023
17B-1-703. Special districts to submit audit reports.
(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.
Amended by Chapter 15 , 2023 General Session