No. 31573 (Amendment): R277-116-1. USOE Internal Audit Procedure

DAR File No.: 31573
Filed: 06/16/2008, 03:26
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

This rule is amended to provide for updated language within the definitions section of the rule.

Summary of the rule or change:

The changes remove Utah State Board for Applied Technology Education from the definition of Board and update the revision date of the Government Auditing Standards publication.

State statutory or constitutional authorization for this rule:

Subsection 53A-1-401(3)

This rule or change incorporates by reference the following material:

Government Auditing Standards, Comptroller General of the United States, July 2007 (GAO-07-731G)

Anticipated cost or savings to:

the state budget:

There are no anticipated costs or savings to the state budget. The changes merely update outdated language.

local governments:

There are no anticipated costs or savings to local government. The changes merely update outdated language.

small businesses and persons other than businesses:

There are no anticipated costs or savings to small businesses AND persons other than businesses. The changes merely update outdated language.

Compliance costs for affected persons:

There are no compliance costs for affected persons. The changes merely update outdated language.

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

I have reviewed this rule and I see no fiscal impact on businesses. Patti Harrington, State Superintendent of Public Instruction

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:

Kathy Akin at the above address, by phone at 801-538-7830, 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:

07/31/2008

This rule may become effective on:

08/07/2008

Authorized by:

Carol Lear, Director, School Law and Legislation

RULE TEXT

R277. Education, Administration.

R277-116. USOE Internal Audit Procedure.

R277-116-1. Definitions.

A. "Audit" means performance audits, including economy and efficiency audits and program audits or financial-related audits as outlined in GOVERNMENT AUDITING STANDARDS, Comptroller General of the United States, [1988]July 2007 (GAO-07-731G) revision which is hereby incorporated by reference, and available from the USOE Internal Auditor and at the Utah Attorney General's Office.

[E]B. "Audit Committee" means the audit committee of the Board composed of the Chairman, Vice Chairman and three Standing Committee Chairs of the Board given the responsibility to determine the relative importance of audit requests, receive reports from the internal auditor, and release audit reports to Board members and other interested parties.

[B]C. "Board" means the [15 member elected ]Utah State Board of Education[/Utah State Board for Applied Technology Education].

D. "Internal Auditor" means the Board's Internal Auditor who is direct staff, has a personal and confidential relationship to the Board, and who is appointed by the Board for the purpose of conducting performance audits, including economy and efficiency audits and program audits or financial-related audits as outlined in GOVERNMENT AUDITING STANDARDS. The Internal Auditor may conduct other auditing assignments as directed by the Board. The Internal Auditor cooperates and coordinates with the Audit Committee. The Internal Auditor's performance is evaluated by the Board or a committee of Board members.

[G]E. "LEA" means any local education agency under the supervision of the Board including local school districts, regional service centers, area technology centers and vocational programs.

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

[C]G. "Yellow Book Standards" means the auditing standards outlined in the GOVERNMENT AUDITING STANDARDS (complete citation above).

 

KEY: educational administration

Date of Enactment or Last Substantive Amendment: [June 17, 1998]2008

Notice of Continuation: September 6, 2007

Authorizing, and Implemented or Interpreted Law: Art X Sec 3; 53A-1-401(3); 53A-1-401(4); 53A-1-405; 53A-1-402(1)(f); 53A-17a-147(2)