Utah Code Title 17. Counties § 17-19a-401. County auditor investigative powers--Report of findings

(2) If the county auditor, after a complete investigation, finds that a book or account of a county office, officer, department, division, court, or entity is not kept in accordance to law, or that an office, officer, department, division, court, or entity has made an incorrect or improper financial report, the county auditor shall prepare a report of the auditor's findings and submit a copy of the report to the county executive.

(3) If a county auditor, after a complete investigation, finds that a justice court judge has not kept a book or account according to law, or that the justice court judge has made an incorrect or improper financial report, the auditor shall prepare a report of the auditor's findings and submit a copy of the report to the state court administrator, the county executive, and the county legislative body.