Utah Administrative Code
Topic - Education
Title R277 - Administration
Rule R277-116 - Audit Procedure
Section R277-116-1 - Authority and Purpose
Universal Citation: UT Admin Code R 277-116-1
Current through Bulletin 2024-06, March 15, 2024
(1) This rule is authorized by:
(a) Utah
Constitution Article X, Section 3, which vests general control and supervision
of public education in the Board;
(b) Subsection
63I-5-201(4)
which requires the Board to direct the establishment of an internal audit
department for programs administered by the Board;
(c) Subsection
53E-3-401(4),
which allows the Board to make rules to execute the Boards duties and
responsibilities under the Utah Constitution and state law;
(d) Subsection
53E-3-501(1)(e),
which directs the Board to develop rules and minimum standards regarding school
productivity and cost effectiveness measures, school budget formats, and
financial, statistical, and student accounting requirements for the local
school districts;
(e) Subsection
53F-2-204(2),
which directs the Board to assess the progress and effectiveness of any
programs funded under the State System of Public Education; and
(f) Subsection
53E-3-401(9),
which gives the Board authority to audit the use of state funds by an education
entity that receives state funds as a distribution from the Board.
(2) The purpose of this rule is to:
(a) outline the role of the Chief Audit
Executive and audit client in the audit process; and
(b) outline the Board's procedures for audits
of audit clients.
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