Terms Used In Utah Code 63I-5-302

• Agency head: means a cabinet officer, an elected official, an executive director, or a board or commission vested with responsibility to administer or make policy for a state agency. See Utah Code 63I-5-102
• Appointing authority: means :

  (a)	the governor, for state agencies other than the State Tax Commission;

  (b)	the Judicial Council, for judicial branch agencies;

  (c)	the Utah Board of Higher Education, for higher education entities;

  (d)	the State Board of Education, for entities administered by the State Board of Education; or

  (e)

  the four tax commissioners, for the State Tax Commission. See Utah Code 63I-5-102 Audit committee: means a standing committee composed of members who: (a)  are appointed by an appointing authority; (b)  (i)  do not have administrative responsibilities within the agency; and (ii)  are not an agency contractor or other service provider; and (c)  have the expertise to provide effective oversight of and advice about internal audit activities and services. See Utah Code 63I-5-102 Internal audit: means an independent appraisal activity established within a state agency as a control system to examine and evaluate the adequacy and effectiveness of other internal control systems within the agency. See Utah Code 63I-5-102 63I-5-302.  Agency head — Powers and duties.      If an agency has an internal audit program, and the agency’s appointing authority has not established an audit committee, the agency head shall assume the audit committee powers and duties described in Subsection 63I-5-301(3). Amended by Chapter 258, 2015 General Session   Previous section Next section    Part 3 Contents