No. 39218 (Amendment): Section R277-116-1. Definitions

(Amendment)

DAR File No.: 39218
Filed: 03/16/2015 10:48:05 AM

RULE ANALYSIS

Purpose of the rule or reason for the change:

Section R277-116-1 is amended to update definitions so the definitions are consistent with Utah State Board of Education (Board) bylaws.

Summary of the rule or change:

The definitions are revised in Subsections R277-116-1(C) and (E) making the definitions consistent with the Board bylaws for appointment of the Board Audit Committee and the Internal Auditor.

State statutory or constitutional authorization for this rule:

• Subsection 53A-1-401(3)
• Subsection 53A-1-402(1)(e)

Anticipated cost or savings to:

the state budget:

The definitions in Section R277-116-1 are amended to provide consistency with the Board bylaws when appointing the Board Audit Committee and Internal Auditor. The amendments are procedural which likely will not result in a cost or savings to the state budget.

local governments:

The definitions in Section R277-116-1 are amended to provide consistency with the Board bylaws when appointing the Board Audit Committee and Internal Auditor. The amendments pertain to Board procedures which likely will not result in a cost or savings to local government.

small businesses:

The definitions in Section R277-116-1 are amended to provide consistency with the Board bylaws when appointing the Board Audit Committee and Internal Auditor. The amendments pertain to Board procedures which likely will not result in a cost or savings to small businesses.

persons other than small businesses, businesses, or local governmental entities:

The definitions in Section R277-116-1 are amended to provide consistency with the Board bylaws when appointing the Board Audit Committee and Internal Auditor. The amendments pertain to Board procedures which likely will not result in a cost or savings to persons other than small businesses, businesses, or local government entities.

Compliance costs for affected persons:

The definitions in Section R277-116-1 are amended to provide consistency with the Board bylaws when appointing the Board Audit Committee and Internal Auditor. The amendments pertain to Board procedures which likely will not result in any compliance costs for affected persons.

Comments by the department head on the fiscal impact the rule may have on businesses:

I have reviewed this rule and I believe that there is likely no fiscal impact on businesses.

Brad C. Smith, State Superintendent

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Education
Administration
250 E 500 S
SALT LAKE CITY, UT 84111-3272

Direct questions regarding this rule to:

• Brad Smith at the above address, by phone at 801-538-7510, by FAX at 801-538-7768, or by Internet E-mail at [e-mail]

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

05/01/2015

This rule may become effective on:

05/08/2015

Authorized by:

Brad Smith, State Superintendent of Public Instruction

RULE TEXT

R277. Education, Administration.

R277-116. Utah State Board of Education Internal Audit Procedure.

R277-116-1. Definitions.

A. "Appointing authority" means the Board.

B. "Audit" means internal reviews or analyses or a combination of both of Utah State Board of Education programs, activities and functions that may address one or more of the following objectives:

(1) to verify the accuracy and reliability of USOE or Board records;

(2) to assess compliance with management policies, plans, procedures, and regulations;

(3) to assess compliance with applicable laws, rules and regulations;

(4) to evaluate the efficient and effective use and protection of Board, state, or federal resources; or

(5) to verify the appropriate protection of USOE assets;

(6) to review and evaluate internal controls over LEA and USOE accounting systems, administrative systems, electronic data processing systems, and all other major systems necessary to ensure the fiscal and administrative accountability of LEAs and the USOE.

C. "Audit Committee" means a standing committee appointed by the Board Chair[which shall consist of all members of the Finance and Audit Committee. The Chair of the Audit Committee shall be either the Board Chair or Board Vice Chair].

D. "Board" means the Utah State Board of Education.

E. "Internal Auditor" means person or persons appointed by the [Superintendent with the consent of the Audit Committee and the full ]Board to direct the internal audit function for the Board and USOE.

F. "LEA," for purposes of this rule, means any local education agency under the supervision of the Board including any sub unit of school districts, Utah Schools for the Deaf and the Blind, and charter schools.

G. "Subrecipient," for purposes of this rule, means any entity awarded funds through a sub-award, contract, or designated to receive an appropriation for programs supervised by the Board.

H. "Superintendent" means the State Superintendent of Public Instruction, who is the Agency Head within the meaning of the Utah Internal Audit Act.

I. "Survey work" means an internal review of Board rules, statutes, federal requirements and a limited sample of an LEA's programs, activities or documentation that may give rise to or refute the need for a more comprehensive audit. The preliminary or limited information derived from survey work is a part of the ongoing audit process and may be provided as a draft to the Audit Committee, to the Board or to the Superintendent upon request.

J. "USOE" means the Utah State Office of Education.

K. "USOR" means the Utah State Office of Rehabilitation.

 

KEY: educational administration

Date of Enactment or Last Substantive Amendment: [February 7, 2014]2015

Notice of Continuation: December 16, 2013

Authorizing, and Implemented or Interpreted Law: Art X Sec 3; 53A-1-401(3); 53A-1-405; 53A-1-402(1)(e); 53A-17a-147(2); 63I-5-101 through 401

 

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