Utah Code § 53H-8-307
Legislative audit.
(1) Subject to prioritization of the Audit Subcommittee, the Office of the Legislative Auditor General established under Section 36-12-15 shall in any fiscal year: (a) conduct an audit of money appropriated for performance funding; and (b) prepare and submit a written report for an audit described in this section in accordance with Section 36-12-15. (2) An audit described in this section shall include: (a) an evaluation of the implementation of performance funding; and (b) the use of performance funding.