R277-116-2. Definitions

  (1) "Agency" means:

  (a) an entity governed by the Board;

  (b) an LEA; or

  (c) a sub-recipient.

  (2) "Audit committee" means a standing committee of members appointed by the Board in accordance with Board bylaws.

  (3) "Audit Director" means the person who:

  (a) directs the audit program of the Board in accordance with Title 63I, Chapter 5, the Utah Internal Audit Act and Board policies;

  (b) is appointed by and reports to the audit committee; and

  (c) is independent of the agencies subject to Board audit.

  (4) "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.

  (5) "Audit program" means a department that provides internal audit services for the Board that is directed by the Audit Director.

  (6) "Draft audit report" means a draft audit report compiled by the Audit Director that is classified as protected under Title 63G, Chapter 2, Part 3, Section 305, Protected records.

  (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 that is approved by the audit committee and the Board as a final audit report that is classified as public under Title 63G, Chapter 2, Part 3, Section 301, Public records.

  (9) "Local administrator" means the district superintendent or charter school director.

  (10) "Sub-recipient" means any entity that receives funds from an entity governed by the Board.