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. (1) funds have been improperly accounted or budgeted for in order to avoid the limitations imposed by this chapter;
2. (2) funds have been improperly exempted from the limitations as provided in this chapter;
3. (3) general government functions have been improperly financed by user or service charges; or
4. (4) the limitations imposed by this chapter have been exceeded.

Renumbered and Amended by Chapter 382, 2008 General Session