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(1) Notwithstanding any other provision of law, a project entity is a political subdivision that:
(a) pursuant to Utah Constitution, Article VI, Section 33, is subject to the authority of the legislative auditor to conduct audits of any funds, functions, and accounts in any political subdivision of this state; and
(b) is subject to the requirement to provide the Office of the Legislative Auditor General with all records, documents, and reports necessary for the legislative auditor general or the office to fulfill the duties described in Subsection (1)(a).
(2) Subsection (1) takes precedence over Section 36-12-15.