Utah Code § 53-19-204
§ 53-19-204. Audits.
(1) The commissioner or the commissioner's designee may conduct periodic audits of a private law enforcement agency to ensure compliance with the requirements of this chapter. (2) The legislative auditor general or the state auditor may conduct an audit of a private law enforcement agency. (3) A private law enforcement agency shall fully cooperate with an audit conducted under this section.