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 entities it governs;

  (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) Section 53E-3-602, which allows the Board to approve auditing standards for school boards;

  (f) Section 53E-3-603, which makes the Board responsible for verifying audits of local school districts;

  (g) Subsection 53F-2-204(2), which directs the Board to assess the progress and effectiveness of all programs funded under the State System of Public Education; and

  (h) 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 Audit Director, Superintendent, and agency in the audit process; and

  (b) outline the Board's procedures for audits of agencies.