Utah Code Ann. § 20A-4-106
(2) After the ballots are stored under Subsection (1), the ballots may not be examined by anyone, except as follows:
(b) an auditor conducting an audit described in Section 36-12-15.2 may examine the ballots:
(i) if the audit uncovers evidence that raises a substantial doubt regarding the accuracy of the results of an election, the auditor may examine the ballots until the later of:
(c) the lieutenant governor may examine the ballots:
(i) until the later of:
Amended by Chapter 6, 2025 Special Session 1