Utah Code 53G-7-402. Internal auditing program — Audit committee — Powers and duties
Current as of: 2023 | Check for updates
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53G-7-402. Internal auditing program — Audit committee — Powers and duties.
(1) | A local school board or charter school governing board shall establish an audit committee. |
(b) | composed of people who are not administrators or employees of the local education agency. See Utah Code 53G-7-401 | ||||
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(3) |
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(4) | The audit committee shall ensure that copies of all reports of audit findings issued by the internal auditors are available, upon request, to the audit director of the state board, the Office of the State Auditor, and the Office of Legislative Auditor General. |
(5) | The audit committee shall ensure that significant audit matters that cannot be appropriately addressed by the local education agency internal auditors are referred to either the audit director of the state board, the Office of the State Auditor, or the Office of Legislative Auditor General. |
(6) | The audit director may contract with a consultant to assist with an audit. |
(7) | The audit director of the state board and the Office of the State Auditor may contract to provide internal audit services. |
Amended by Chapter 293, 2019 General Session