R277-733-11. Adult Education Records and Audits

  (1) An LEA shall maintain official records regarding an eligible adult education student in accordance with state retention schedules SD17-25 and SD 17-32.

  (2) An eligible provider shall maintain records for each student to validate student outcomes annually in accordance with the Utah Adult Education Policies and Procedures Guide.

  (3) To ensure valid and accurate student data, all programs accepting state or federal adult education funds, or both, shall enter and maintain required student data in the UTopia data system.

  (4) An eligible provider shall annually retain an independent auditor to:

  (a) audit student accounting records;

  (b) verify UTopia data entries; and

  (c) validate the cash controls over collection of student fees.

  (5) An auditor retained pursuant to Subsection (4) shall submit a written report by September 15 annually to:

  (a) the eligible provider's governing board or board of trustees;

  (b) the Superintendent; and

  (c) the local adult education program director, if appropriate.

  (6) In the event of an audit finding of non-compliance with state or federal law, regulation, or policy, a program shall prepare and submit to the Superintendent a written corrective action plan for each audit finding by October 15 annually.

  (7) The Superintendent shall monitor and assist a program in the resolution of a corrective action plan.

  (8) The Superintendent may recommend that the Board terminate a program's state or federal funding for failure to resolve audit findings in accordance with R277-114.

  (9) Independent audit reporting dates, forms, and procedures are available in the state of Utah Legal Compliance Audit Guide provided to an eligible provider by the Superintendent in cooperation with the State Auditor's Office and published under the heading of APPC-5.

  (10) The Superintendent may review for cause an eligible provider's records and practices for compliance with the law and this rule.