If an agency has an internal audit program, and the agency's appointing authority has not established an audit committee, the agency head shall assume the audit committee powers and duties described in Subsection 63I-5-301(3).
Utah Code § 63I-5-302
If an agency has an internal audit program, and the agency's appointing authority has not established an audit committee, the agency head shall assume the audit committee powers and duties described in Subsection 63I-5-301(3).
Utah Code § 63I-5-302