Utah Code § 67-4a-1007

Report to person whose records were examined
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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.

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