As in effect on May 1, 2008
A. "Audit" means performance audits, including economy and efficiency audits and program audits or financial-related audits as outlined in GOVERNMENT AUDITING STANDARDS, Comptroller General of the United States, 1988 revision which is hereby incorporated by reference, and available from the USOE Internal Auditor and at the Utah Attorney General's Office.
B. "Board" means the 15 member elected Utah State Board of Education/Utah State Board for Applied Technology Education.
C. "Yellow Book Standards" means the auditing standards outlined in the GOVERNMENT AUDITING STANDARDS (complete citation above).
D. "Internal Auditor" means the Board's Internal Auditor who is direct staff, has a personal and confidential relationship to the Board, and who is appointed by the Board for the purpose of conducting performance audits, including economy and efficiency audits and program audits or financial-related audits as outlined in GOVERNMENT AUDITING STANDARDS. The Internal Auditor may conduct other auditing assignments as directed by the Board. The Internal Auditor cooperates and coordinates with the Audit Committee. The Internal Auditor's performance is evaluated by the Board or a committee of Board members.
E. "Audit Committee" means the audit committee of the Board composed of the Chairman, Vice Chairman and three Standing Committee Chairs of the Board given the responsibility to determine the relative importance of audit requests, receive reports from the internal auditor, and release audit reports to Board members and other interested parties.
F. "USOE" means the Utah State Office of Education.
G. "LEA" means any local education agency under the supervision of the Board including local school districts, regional service centers, area technology centers and vocational programs.
A. This rule is authorized by Utah Constitution Article X, Section 3 which vests general control and supervision of public education in the Board, Section 53A-1-401(3) which allows the Board to adopt rules in accordance with its responsibilities, Section 53A-1-401(4) which directs the Board to adopt rules to promote quality, efficiency and productivity and to eliminate unnecessary duplication in the public education system, Section 53A-1-405 which makes the Board responsible for verifying audits of local school districts, Section 53A-1-402(1)(f) which directs the Board to develop rules and minimum standards regarding cost effectiveness measures, school budget formats and financial accounting requirements for the local school districts and by Section 53A-17a-147(2) which directs the Board to assess the progress and effectiveness of local school districts and programs funded under the Minimum School Program and report its findings to the Legislature.
B. The purpose of this rule is to outline the Board's criteria and procedures for internal audits of programs under its supervision.
The Audit Committee shall:
A. determine the priority for audits to be performed based on recommendations from the Internal Auditor, Audit Committee requests or correspondence, other Board member requests, or USOE staff recommendations;
B. distribute drafts or preliminary versions of audits only to other Board members, as requested, or auditees. Internal audits that have not been reviewed in final form by the Audit Committee and the auditee are drafts and, as such, are not public records;
C. determine the distribution of audit findings in any or all stages or reports to other Board members as well as to other interested parties;
D. review the findings and recommendations of the Internal Auditor and make recommendations for action on the findings to the Board.
A. The Internal Auditor reports directly to and is responsible solely to the Board, in cooperation with the Audit Committee.
B. The Internal Auditor shall conduct audits as may be recommended by the Audit Committee, and as directed by the Board, including economy and efficiency audits, program audits, and financial-related audits of any program, function, LEA, or division under the Board's supervision, or as otherwise directed by the Board.
C. The Internal Auditor shall have access to all records, personnel, and physical materials relevant and necessary to conduct audits of all programs and agencies supervised by the Board.
D. The Internal Auditor shall notify the Audit Committee and the Board in a timely manner of any irregularity or serious deficiency discovered in the audit process.
E. The Internal Auditor shall submit a written report to the Audit Committee and the Board of each authorized audit within a reasonable time after completion of the audit.
F. The Internal Auditor shall review, upon the Board's direction, the implementation of recommendations or alternative actions taken as a result of an audit.
A. An audit conducted by the Internal Auditor may include any or all of the following:
(1) an examination of any Board-supervised program or entity records or financial books to determine the accuracy and completeness of fiscal affairs, the accuracy and reliability of financial statements and reports, and the adequacy and effectiveness of financial controls to properly and professionally record the acquisition, custody, and use of public funds;
(2) an examination to determine whether program or entity administrators and staff have adhered to state law and Board rules;
(3) an examination to determine if operations of a program or entity have been accomplished lawfully and efficiently; and
(4) an examination to determine whether management control and information systems are adequate to guarantee compliance with the law and Board rules.
educational administration
June 17, 1998
September 6, 2007
Art X Sec 3; 53A-1-401(3); 53A-1-401(4); 53A-1-405; 53A-1-402(1)(f); 53A-17a-147(2)
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