1. (1)

   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:

      1. (i) each of its constituent entities that has in writing requested a copy; and
      2. (ii) each of its customer agencies that has in writing requested a copy.

   2. (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:

      1. (i) each of its constituent entities; and
      2. (ii) each of its customer agencies that has in writing requested a copy.
2. (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. (3) At the meeting, the special district board shall:

   1. (a) answer any questions about the audit report; and
   2. (b) discuss their plans to implement suggestions made by the auditor.

Amended by Chapter 15, 2023 General Session