Utah Admin. Code R277-116-1 - Authority and Purpose

(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.

Notes

Utah Admin. Code R277-116-1

Amended by Utah State Bulletin Number 2015-11, effective 5/8/2015 Amended by Utah State Bulletin Number 2015-21, effective 10/8/2015 Amended by Utah State Bulletin Number 2016-23, effective 11/7/2016 Amended by Utah State Bulletin Number 2018-9, effective 4/9/2018 Amended by Utah State Bulletin Number 2021-04, effective 2/9/2021 Amended by Utah State Bulletin Number 2021-22, effective 11/8/2021