Utah Admin. Code R277-116-2 - Definitions

(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:

(a) a payment that should not have been made or that was made in an incorrect amount under statutory, contractual, administrative, or other legally applicable requirements;

(b) an overpayment or underpayment to an eligible recipient;

(c) a payment to an ineligible recipient;

(d) a payment for an ineligible good or service;

(e) a payment for a good or service not received; or

(f) a payment that cannot be appropriately classified through an audit or review as a result of insufficient documentation.

(10) "Local administrator" means the superintendent or director of an audit client.

(11)

(a) "Questioned cost" means a cost that is questioned by the auditor because of an audit finding:

(i) which resulted from a violation or possible violation of a statute, regulation, or the terms and conditions of an award;

(ii) where the costs, at the time of the audit, are not supported by adequate documentation; or

(iii) where the costs incurred appear unreasonable and do not reflect the actions a prudent person would take in the circumstances.

(b) A "questioned cost" is not an improper payment unless confirmed to be improper by the Board.

Notes

Utah Admin. Code R277-116-2

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