(1)

1. (a) The Departments of Administrative Services, Agriculture, Commerce, Heritage and Arts, 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.
2. (b) The governor may, by executive order, require other state agencies to establish an internal audit program.

3. (c) An agency head may establish an internal audit program for the agency head's agency if the agency administers programs that:

   1. (i) might pose a high liability risk to the state; or
   2. (ii) are essential to the health, safety, and welfare of the citizens of Utah.

(2)

1. (a) The Office of the Court Administrator shall conduct various types of auditing procedures as determined by the Judicial Council, including auditing procedures for courts not of record.
2. (b) The Judicial Council may, by rule, require other judicial agencies to establish an internal audit program.

3. (c) An agency head within the judicial branch may establish an internal audit program for the agency head's agency if the agency administers programs that:

   1. (i) might pose a high liability risk to the state; or
   2. (ii) are essential to the health, safety, and welfare of the citizens of Utah.

(3)

1. (a) The University of Utah, Utah State University, Salt Lake Community College, Utah Valley University, and Weber State University shall conduct various types of auditing procedures as determined by the Board of Regents.
2. (b) The Board of Regents may issue policies requiring other higher education entities or programs to establish an internal audit program.

3. (c) An agency head within higher education may establish an internal audit program for the agency head's agency if the agency administers programs that:

   1. (i) might pose a high liability risk to the state; or
   2. (ii) are essential to the health, safety, and welfare of the citizens of Utah.