Utah Code § 17C-6-402
Audits -- County auditor reports.
(1) An agency shall comply with the same auditing requirements that are described in Sections 17C-1-604 and 17C-1-605 in regard to the regionally significant development zone. (2) The county auditor for a county in which a zone is created shall prepare an annual report in accordance with Section 17C-1-606, the same as if the zone were a project area.