Utah Administrative Code
Topic - Education
Title R277 - Administration
Rule R277-116 - Audit Procedure
Section R277-116-2 - Definitions
Current through Bulletin 2024-06, March 15, 2024
(1) "Audit client" means an agency or an education entity.
(2) "Audit committee" means the same as that term is defined in Subsection 63I-5-102(5).
(3) "Audit plan" means a prioritized list of audits with associated resource requirements to be performed by the audit program that is reviewed, approved, and adopted at least annually by the Board.
(4) "Audit program" means the department that provides internal audit services for the Board that is directed by the Chief Audit Executive.
(5) "Chief Audit Executive" means the person who directs the audit program of the Board or the Chief Audit Executive's designee.
(6) "Draft audit report" means an unfinalized audit report compiled by the Chief Audit Executive that is classified as protected under Subsection 63G-2-305(10).
(7) "Education entity" means the same as that term is defined in Section 53E-3-401.
(8) "Final audit report" means a draft audit report, accepted by the audit committee and the Board, that is generally classified as public under Subsection 63G-2-301(3)(q).
(9) "Improper payment" means:
(10) "Local administrator" means the superintendent or director of an audit client.
(11)