[972]*972MEMORANDUM DECISION
CHRISTIANSEN, Judge:
{1 Carbon County seeks review of the Workforce Appeals Board's (the Board) decision awarding unemployment insurance benefits to a former county employee, Wade L. Marinoni. We affirm.
T2 The Board's factual findings establish that Marinoni had been employed by Carbon County as an emergency medical technician (EMT) for eighteen years,. In August 2010, Marinoni transported a patient complaining of chest pains to Castleview Hospital. Later that same day, he received a call from Nurse Lex Black (the nurse) at Castleview Hospital requesting a STAT transport for the same patient to the Utah Valley Regional Medical Center in Provo. After discussing the requested transport with the nurse, Marinoni "did not believe this was an emergency situation." Instead of personally responding immediately to the hospital, Marinoni called two other on-call employees to take the transport. Thereafter, Carbon County terminated Marinoni "for not taking the call himself and thereby causing a delay in the ambulance reaching the hospital." At the time of Marinoni's termination, Carbon County did not have a written policy on handling such STAT calls and had not had formal training for some time.
13 The Board determined that Carbon County had not carried its burden to prove just cause for Marinont's termination because it failed to prove that his conduct was culpable, that he acted with knowledge of Carbon County's expectations, and that he was in control of the conduct that led to his termination. Therefore, the Board concluded that Marinoni was entitled to unemployment benefits. Carbon County appeals, challenging the Board's factual findings and legal determinations and arguing that it established that it justly terminated Marinoni, rendering him ineligible for unemployment benefits.
T4 An individual is not eligible to receive unemployment benefits if discharged from his or her employment for "just cause." See Utah Code Ann. § 85A-4-405(2)(a) (Supp. 2011); Utah Admin. Code R994-405-201. "[Nlot every legitimate cause for discharge justifies a denial of benefits." Utah Admin. Code R994-405-201. To establish that Mar-inoni was justly terminated from his employment, Carbon County had to prove that Marinoni's conduct in not responding immediately and personally to the requested transport involved each of the following elements: (1) culpability, (2) knowledge, and (38) control. See id. R994-405-202 (listing the elements required to prove just cause); id. R994-405-208 (establishing that the employer carries the burden to prove just cause); see also Autoliv ASP, Inc. v. Department of Workforce Servs., 2001 UT App 198, ¶ 17, 29 P.3d 7.
I. Carbon County Failed to Marshal the Evidence to Support the Factual Findings It Challenges on Appeal.
T5 On appeal, Carbon County challenges some of the Board's factual findings, but it has not properly marshaled the evidence that supports the challenged findings.1 See Utah R.App. P. 2(a)(9); Bhatia v. Department of Emp't Sec., 834 P.2d 574, 579 (Utah Ct.App.1992) (stating that a party challenging an agency's findings must "properly present the record, by marshaling all of the evidence supporting the findings and showing that, despite that evidence and all reasonable inferences that can be drawn therefrom, the findings are not supported by substantial evidence" (internal quotation marks omitted)). Instead, Carbon County reargues the facts that support its version of the events and challenges the credibility determinations made by the administrative law judge (ALJ) and the Board. See generally Friends of Maple Mountain, Inc. v. Mapleton City, 2010 UT 11, 112, 228 P.3d 1238 [973]*973("[A] recital of the challenged findings with an attempt to reargue the facts [does not fulfill the marshaling requirement]. This court does not retry the facts, it reviews them for clear error. Therefore, appellants must first present the evidence in a light most favorable to the trial court and not attempt to construe the evidence in a light favorable to their case. Then, appellants must explain why those findings contradict the clear weight of the evidence." (citations and internal quotation marks omitted)); Chen v. Stewart, 2004 UT 82, ¶ 78, 100 P.3d 1177 ("Appellants cannot merely present carefully selected facts and excerpts from the record in support of their position [when marshaling the evidence]. Nor can they simply restate or review evidence that points to an alternate finding or a finding contrary to the trial court's finding of fact." (citations omitted)); Bhatia, 834 P.2d at 579 (determining that the agency's findings were improperly marshaled when the party challenging the findings "emphasiz{ed] the evidence that supported his position, and left it to the court to sort out what evidence actually supported the findings" (internal quotation marks omitted)).
16 Because Carbon County failed to properly marshal, we normally would not review the whole record to determine if the Board's factual findings are supported by substantial evidence. Instead, we would simply accept "the Board's findings as conclusive" and assume that the evidence supports the Board's factual findings. See Bhatia, 834 P.2d at 579. However, because the dissent has addressed the merits of Carbon County's argument, we must review the whole record.
II. The Board Made No Findings that Marinoni Knew the Patient Was Having an Active Heart Attack.
T7 Carbon County argues that it established both culpability2 and knowledge3 to justify Marinoni's termination because he knew that the patient needing to be transported was having an active heart attack and knew that delaying medical treatment could cause substantial harm to the patient. However, Carbon County's reliance on these facts is misplaced. Carbon County has not indicated where the Board made these critical factual findings,. - Furthermore, Carbon County did not object to the lack of such findings in the Board's decision. See In re KF., 2009 UT 4, 1161-63, 201 P.3d 985 (requiring a party challenging the adequacy of the findings on appeal to preserve the issue in the trial court by bringing the lack of findings to the trial court's attention and stating that it is "wholly necessary for a party to challenge and thus afford the trial court an opportunity to correct the alleged error of inadequately detailed findings in order to provide for meaningful appellate review of the court's decision" (internal quotation marks omitted)). See generally Olsen v. Labor Comm'n, 2011 UT App 70, 126, 249 P.3d 586 (applying In re KF'.'s general preservation principles to an appeal from an agency's delayed decision).
1 8 Although the Board did not definitively determine whether Marinoni knew the patient needing to be transported was having an active heart attack, the Board did find that Marinoni "provided credible testimony" that he did not consider it an emergency situation, did not consider the nurse's call to be urgent, and did not consider the nurse's request to be for a STAT transport. Carbon County essentially challenges these factual determinations by the Board. In doing so, Carbon County does not properly marshal the evidence that supports the Board's findings but instead points only to the evidence that supports its contrary position. See Bha-tig, 884 P.2d at 579.
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[972]*972MEMORANDUM DECISION
CHRISTIANSEN, Judge:
{1 Carbon County seeks review of the Workforce Appeals Board's (the Board) decision awarding unemployment insurance benefits to a former county employee, Wade L. Marinoni. We affirm.
T2 The Board's factual findings establish that Marinoni had been employed by Carbon County as an emergency medical technician (EMT) for eighteen years,. In August 2010, Marinoni transported a patient complaining of chest pains to Castleview Hospital. Later that same day, he received a call from Nurse Lex Black (the nurse) at Castleview Hospital requesting a STAT transport for the same patient to the Utah Valley Regional Medical Center in Provo. After discussing the requested transport with the nurse, Marinoni "did not believe this was an emergency situation." Instead of personally responding immediately to the hospital, Marinoni called two other on-call employees to take the transport. Thereafter, Carbon County terminated Marinoni "for not taking the call himself and thereby causing a delay in the ambulance reaching the hospital." At the time of Marinoni's termination, Carbon County did not have a written policy on handling such STAT calls and had not had formal training for some time.
13 The Board determined that Carbon County had not carried its burden to prove just cause for Marinont's termination because it failed to prove that his conduct was culpable, that he acted with knowledge of Carbon County's expectations, and that he was in control of the conduct that led to his termination. Therefore, the Board concluded that Marinoni was entitled to unemployment benefits. Carbon County appeals, challenging the Board's factual findings and legal determinations and arguing that it established that it justly terminated Marinoni, rendering him ineligible for unemployment benefits.
T4 An individual is not eligible to receive unemployment benefits if discharged from his or her employment for "just cause." See Utah Code Ann. § 85A-4-405(2)(a) (Supp. 2011); Utah Admin. Code R994-405-201. "[Nlot every legitimate cause for discharge justifies a denial of benefits." Utah Admin. Code R994-405-201. To establish that Mar-inoni was justly terminated from his employment, Carbon County had to prove that Marinoni's conduct in not responding immediately and personally to the requested transport involved each of the following elements: (1) culpability, (2) knowledge, and (38) control. See id. R994-405-202 (listing the elements required to prove just cause); id. R994-405-208 (establishing that the employer carries the burden to prove just cause); see also Autoliv ASP, Inc. v. Department of Workforce Servs., 2001 UT App 198, ¶ 17, 29 P.3d 7.
I. Carbon County Failed to Marshal the Evidence to Support the Factual Findings It Challenges on Appeal.
T5 On appeal, Carbon County challenges some of the Board's factual findings, but it has not properly marshaled the evidence that supports the challenged findings.1 See Utah R.App. P. 2(a)(9); Bhatia v. Department of Emp't Sec., 834 P.2d 574, 579 (Utah Ct.App.1992) (stating that a party challenging an agency's findings must "properly present the record, by marshaling all of the evidence supporting the findings and showing that, despite that evidence and all reasonable inferences that can be drawn therefrom, the findings are not supported by substantial evidence" (internal quotation marks omitted)). Instead, Carbon County reargues the facts that support its version of the events and challenges the credibility determinations made by the administrative law judge (ALJ) and the Board. See generally Friends of Maple Mountain, Inc. v. Mapleton City, 2010 UT 11, 112, 228 P.3d 1238 [973]*973("[A] recital of the challenged findings with an attempt to reargue the facts [does not fulfill the marshaling requirement]. This court does not retry the facts, it reviews them for clear error. Therefore, appellants must first present the evidence in a light most favorable to the trial court and not attempt to construe the evidence in a light favorable to their case. Then, appellants must explain why those findings contradict the clear weight of the evidence." (citations and internal quotation marks omitted)); Chen v. Stewart, 2004 UT 82, ¶ 78, 100 P.3d 1177 ("Appellants cannot merely present carefully selected facts and excerpts from the record in support of their position [when marshaling the evidence]. Nor can they simply restate or review evidence that points to an alternate finding or a finding contrary to the trial court's finding of fact." (citations omitted)); Bhatia, 834 P.2d at 579 (determining that the agency's findings were improperly marshaled when the party challenging the findings "emphasiz{ed] the evidence that supported his position, and left it to the court to sort out what evidence actually supported the findings" (internal quotation marks omitted)).
16 Because Carbon County failed to properly marshal, we normally would not review the whole record to determine if the Board's factual findings are supported by substantial evidence. Instead, we would simply accept "the Board's findings as conclusive" and assume that the evidence supports the Board's factual findings. See Bhatia, 834 P.2d at 579. However, because the dissent has addressed the merits of Carbon County's argument, we must review the whole record.
II. The Board Made No Findings that Marinoni Knew the Patient Was Having an Active Heart Attack.
T7 Carbon County argues that it established both culpability2 and knowledge3 to justify Marinoni's termination because he knew that the patient needing to be transported was having an active heart attack and knew that delaying medical treatment could cause substantial harm to the patient. However, Carbon County's reliance on these facts is misplaced. Carbon County has not indicated where the Board made these critical factual findings,. - Furthermore, Carbon County did not object to the lack of such findings in the Board's decision. See In re KF., 2009 UT 4, 1161-63, 201 P.3d 985 (requiring a party challenging the adequacy of the findings on appeal to preserve the issue in the trial court by bringing the lack of findings to the trial court's attention and stating that it is "wholly necessary for a party to challenge and thus afford the trial court an opportunity to correct the alleged error of inadequately detailed findings in order to provide for meaningful appellate review of the court's decision" (internal quotation marks omitted)). See generally Olsen v. Labor Comm'n, 2011 UT App 70, 126, 249 P.3d 586 (applying In re KF'.'s general preservation principles to an appeal from an agency's delayed decision).
1 8 Although the Board did not definitively determine whether Marinoni knew the patient needing to be transported was having an active heart attack, the Board did find that Marinoni "provided credible testimony" that he did not consider it an emergency situation, did not consider the nurse's call to be urgent, and did not consider the nurse's request to be for a STAT transport. Carbon County essentially challenges these factual determinations by the Board. In doing so, Carbon County does not properly marshal the evidence that supports the Board's findings but instead points only to the evidence that supports its contrary position. See Bha-tig, 884 P.2d at 579.
T9 Even if Carbon County had marshaled the evidence, in seeking to overturn the Board's factual findings, Carbon [974]*974County bears a heavy burden. "[T]his court grants great deference to an agency's findings, and will uphold the agency action if the findings are 'supported by substantial evidence when viewed in light of the whole record before the court'" Department of Air Force v. Swider, 824 P.2d 448, 451 (Utah Ct.App.1991) (quoting Utah Code Ann. § 63-46b-16(4)(g) (1989) (current version at Utah Code Ann. § 68G-4-408(1), (M)(g) (2008) (granting this court jurisdiction and the authority to grant relief if "the ageney action is based upon a determination of fact, made or implied by the agency, that is not supported by substantial evidence when viewed in light of the whole record before the court"))). "Substantial evidence is more than a mere scintilla of evidence ... though something less than the weight of the evidence. Substantial evidence is such relevant evidence as a reasonable mind might accept as adequate to support a conclusion." Grace Drilling Co. v. Board of Review, 776 P.2d 63, 68 (Utah Ct.App.1989) (omission in original) (citations and internal quotation marks omitted). "In applying the substantial evidence test, we review the 'whole record' before the court, and consider both evidence that supports the Board's findings and evidence that fairly detracts from them." Swider, 824 P.2d at 451. In reviewing the facts, this court has stated,
It is not this court's place to "substitute its judgment as between two reasonably conflicting views, even though we may have come to a different conclusion had the case come before us for de novo review." Similarly, "[it is the province of the Board, not appellate courts, to resolve conflicting evidence, and where inconsistent inferences can be drawn from the same evidence, it is for the Board to draw the inferences."
EAGALA, Inc. v. Department of Workforce Servs., 2007 UT App 43, ¶ 16, 157 P.3d 334 (alteration in original) (quoting Grace Drilling Co., 776 P.2d at 68).
110 Initially, Marinoni's testimony before the ALJ acknowledged the veracity of a written statement from the nurse requesting the STAT transport4 and acknowledged that the nurse's statement indicated that the nurse told Marinoni that "[the patient was having an active MI with ongoing chest pain."5 In testifying about these state[975]*975ments, Marinoni stated that he received "[al lot of transports" from Castleview Hospital that involved "routine chest pain." He also testified that he did not consider the call urgent because the nurse did not convey any urgency in his voice or demeanor in requesting the transport. Instead, the nurse simply responded "OK" when Marinoni said that he would "work on finding someone" to transport the patient. Given Marinoni's testimony, "relevant evidence [that] a reasonable mind might accept as adequate" exists to support the Board's factual findings that Marinoni did not consider the nurse's request to be urgent or require a STAT transport. See Grace Drilling Co., 776 P.2d at 68.
{11 Importantly, because Carbon County had not given Marinoni clear direction about how to respond when a nurse made a STAT transport request, both the ALJ and the Board found credible Marinoni's assertion that he did not think the call was a STAT emergency requiring his immediate response. Such credibility determinations are squarely within the ALJ and Board's duties. See Drake v. Industrial Comm'n, 939 P.2d 177, 181 (Utah 1997) ("We give deference to the initial decision maker on questions of fact because it stands in a superior position from which to evaluate and weigh the evidence and assess the credibility and accuracy of witnesses' recollections."); cf. Valcarce v. Fitzgerald, 961 P.2d 305, 314 (Utah 1998) ("Trial courts are accorded wide latitude in determining factual matters. They are in the best position to assess the credibility of the witnesses and to gain a sense of the proceeding as a whole."). Given the ALJ and Board's credibility determinations, the substantial evidence that supported the Board's findings, and the "great deference" we give to the Board's findings, see Swider, 824 P.2d at 451, we uphold the Board's challenged factual determinations. - We now examine Carbon County's legal arguments in light of the Board's factual determinations.
III. The Board Applied the Correct Legal Standard and Reasonably Determined that Carbon County Failed to Establish Culpability.
112 "When we review an agency's application of the law to a particular set of facts," we "will review the agency's decision with only moderate deference." Autoliv ASP, Inc. v. Department of Workforce Servs., 2001 UT App 198, ¶ 16, 29 P.3d 7 (internal quotation marks omitted). "Thus, we will uphold [the Board's] decision so long as it is within the realm of reasonableness and rationality." Id. (alteration in original) (internal quotation marks omitted).
T 13 Carbon County argues that the Board applied the wrong legal standard in determining whether Marinoni's actions were culpable. The Board determined that Carbon County had not established culpability because it "did not prove that the conduct was so harmful that discharge was its only option." The Board reasoned that given Mari-noni's eighteen years of employment with no similar conduct and Marinoni's "testimony that he did not fully understand [Carbon County]'s policy requiring him to treat this as a STAT transport, a lesser form of discipline should have been sufficient to ensure against any future problems." The Board also determined that Marinoni
provided credible testimony that he did not believe this was a STAT emergency. That testimony is bolstered by the telephone [976]*976call with the hospital nurse. When [Mari-noni] told the nurse he would "work on finding someone" to do the transport, the nurse replied "OK." If this had truly been an emergency, it seems the nurse would have said something else.
114 To establish culpability,
[tlhe conduct causing the discharge must be so serious that continuing the employment relationship would jeopardize the employer's rightful interest. If the conduct was an isolated incident of poor judgment and there was no expectation it would be continued or repeated, potential harm may not be shown. The claimant's prior work record is an important factor in determining whether the conduct was an isolated incident or a good faith error in judgment. An employer might not be able to demonstrate that a single violation, even though harmful, would be repeated by a long-term employee with an established pattern of complying with the employer's rules. In this instance, depending on the seriousness of the conduct, it may not be necessary for the employer to discharge the claimant to avoid future harm.
Utah Admin. Code R994-405-202(1). As Carbon County recognized, the focus of the culpability analysis is "whether the discharge was necessary to avoid actual or potential harm to the employer's rightful interest." See Kehl v. Board of Review, 700 P.2d 1129, 1134 (Utah 1985); accord Fieeiki v. Department of Workforce Servs., 2005 UT App 398, ¶ 4, 122 P.3d 706 (mem.).
$15 Although Carbon County takes issue with the Board's statement that Carbon County "did not prove that the conduct was so harmful that discharge was the only option," when read in its entirety, the Board applied the correct legal standard in weighing Marinoni's past employment history with the seriousness of his actions in not immediately responding to a STAT call in accordance with Carbon County's unwritten policy. See Southeastern Utah Ass'n of Local Gov'ts v. Workforce Appeals Bd., 2007 UT App 20, ¶¶ 9, 11, 155 P.3d 932 (discussing how the Board weighed the seriousness of the employee's actions with her twenty years of discipline-free work history and affirming the Board's determination that the employee's actions were not culpable because "a strong form of discipline short of termination would have prevented future harm to the employer"); see also Mineral Res. Int'l Inc. v. Department of Workforce Servs., 2009 UT App 184U, para. 5, 2009 WL 1964982 (mem.) ("The Board ... reasonably concluded that because [the employee had not disclosed specific, confidential financial information, the potential harm from [the employee's conduct was not so great as to require discharge."); Bhatia v. Department of Emp't Sec., 834 P.2d 574, 577-79 & n. 3 (Utah Ct.App.1992) (affirming the Board's decision that the employee violated a universal standard of care when the employee was insubordinate by storming out of a busy restaurant and using vulgar language after his supervisor told the employee to return to work and his concerns would be addressed shortly and when this was not an "isolated incident of poor judgment" because during the employee's seven months of employment he had previously used vulgar language and argued with other employees and supervisors).
116 Given its credibility determinations, the Board's application of the unchallenged findings to the law was "within the realm of reasonableness and rationality" in determining that Carbon County did not prove that Marinoni's actions were culpable.6 [977]*977See Autoliv ASP, Inc. v. Department of Workforce Servs., 2001 UT App 198, ¶ 16, 29 P.3d 7 (internal quotation marks omitted).7 Thus, we affirm the Board's determination that Carbon County failed to establish the culpability element of just cause.
IV. The Board's Determination that Carbon County Failed to Establish Knowledge Is Also "Within the Realm of Reasonableness and Rationality."
117 To establish knowledge, Carbon County had to prove that it "provided a clear explanation of the expected behavior or a written policy" about responding to STAT calls from nurses.8 See id. ¶ 18; see also Utah Admin. Code R994-405-202(2). The Board determined that Carbon County failed to establish the knowledge element when it did not prove that Marinoni received either a clear explanation of the behavior expected of him in responding to STAT calls or a written policy regarding the employer's expectations. The Board's findings establish that Carbon County did not have a written policy of how to handle a STAT transport until after Mari-noni's termination and that conflicting testimony was given about when the last formal training on STAT transport procedures had occurred. The Board also found Marinont's testimony credible, specifically his testimony that he believed that a STAT request must [978]*978be verified by a doctor, that he made a judgment call because the STAT call did not come from a doctor and the nurse did not sound urgent, and "that he believed he was following [Carbon County's] policy and believed he had the authority and experience to determine whether the call from the nurse" should be treated as a STAT call. Based on these unchallenged findings, the Board rationally concluded that Carbon County failed to carry its burden to provide either a clear explanation of the expected behavior or a written policy.9 Thus, we affirm the Board's determination that Carbon County failed to establish the knowledge prong of just cause.
[¶ 8 In conclusion, we affirm the Board's determination that Marinoni is entitled to unemployment benefits because Carbon County failed to establish just cause.
{19 I CONCUR: JAMES Z. DAVIS, Judge.