Section 63I-5-201 - Internal auditing programs - State agencies(1)(a) The departments of Government Operations, Agriculture, Commerce, Cultural and Community Engagement, Corrections, Workforce Services, Environmental Quality, Health, 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.(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.(5) Subject to Section 32B-2-302.5, the internal audit division of the Department of Alcoholic Beverage Services shall establish an internal audit program under the direction of the Alcoholic Beverage Services Commission.Amended by Chapter 447, 2022 General Session ,§ 107, eff. 7/1/2022.Amended by Chapter 1, 2021SP2 General Session ,§ 13, eff. 6/1/2022.Amended by Chapter 169, 2022 General Session ,§ 51, eff. 5/4/2022.Amended by Chapter 184, 2021 General Session ,§ 12, eff. 5/5/2021.Amended by Chapter 365, 2020 General Session ,§ 186, eff. 7/1/2020.Amended by Chapter 25, 2018 General Session ,§ 9, eff. 5/8/2018.Amended by Chapter 195, 2016 General Session ,§ 2, eff. 5/10/2016.Amended by Chapter 144, 2016 General Session ,§ 58, eff. 5/10/2016.Repealed and reenacted by Chapter 433, 2014 General Session ,§ 5, eff. 5/13/2014.Amended by Chapter 365, 2012 General Session ,§ 23, eff. 7/1/2012.Amended by Chapter 212, 2012 General Session ,§ 183, eff. 7/1/2012.Renumbered and Amended by Chapter 382, 2008 General Session