Utah Code § 67-4a-1007
Report to person whose records were examined.
At the conclusion of an examination under Section 67-4a-1002, unless waived in writing by the person being examined, the administrator shall provide to the person whose records were examined a report that specifies: (1) the work performed; (2) the property types reviewed; (3) the methodology of any estimation technique, extrapolation, or statistical sampling used in conducting the examination; (4) each calculation showing the value of property determined to be due; and (5) the findings of the person conducting the examination.