Utah Code § 63I-5-201 Internal auditing programs -- State agencies.
63I-5-201. Internal auditing programs -- State agencies.
(1)
(a) The departments of Government Operations, Agriculture, Alcoholic Beverage Services, Commerce, Cultural and Community Engagement, Corrections, Workforce Services, Environmental Quality, Health and Human Services, Natural Resources, Public Safety, and Transportation, and the State Tax Commission shall conduct various types of auditing procedures as determined by the agency head or governor.
(b) The governor may, by executive order, require a state agency not described in Subsection (1)(a) to establish an internal audit program.
(c) The governor shall ensure that each state agency that reports to the governor has adequate internal audit coverage.
(2)
(a) The Administrative Office of the Courts shall establish an internal audit program under the direction of the Judicial Council, including auditing procedures for courts not of record.
(b) The Judicial Council may, by rule, require other judicial agencies to establish an internal audit program.
(3)
(a) Utah Tech University, the University of Utah, Utah State University, Salt Lake Community College, Southern Utah University, Utah Valley University, Weber State University, and Snow College shall establish an internal audit program under the direction of the Utah Board of Higher Education.
(b) The Utah Board of Higher Education may issue policies requiring other higher education entities or programs to establish an internal audit program.
(c) The board of trustees of each institution of higher education described in this Subsection (3) shall:
(i) serve as the audit committee for the institution; or
(ii) establish a subcommittee of the board of trustees to serve as the audit committee for the institution.
(4) The State Board of Education shall establish an internal audit program that provides internal audit services for each program administered by the State Board of Education.
Amended by Chapter 39, 2026 General Session