Terms Used In Utah Code > Title 63I > Chapter 5 > Part 1 - General Provisions

• 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 Appraisal: A determination of property value. 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 Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name. 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 Internal audit program: means an audit function that: (a)  is conducted by an agency, division, bureau, or office, independent of the agency, division, bureau, or office operations; (b)  objectively evaluates the effectiveness of agency, division, bureau, or office governance, risk management, internal controls, and the efficiency of operations; and (c)  is conducted in accordance with the current: (i)  International Standards for the Professional Practice of Internal Auditing; or (ii)  The Government Auditing Standards, issued by the Comptroller General of the United States. See Utah Code 63I-5-102 Oversight: Committee review of the activities of a Federal agency or program. Person: means :Utah Code 68-3-12.5 State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5 State agency: means : (i)  each department, commission, board, council, agency, institution, officer, corporation, fund, division, office, committee, authority, laboratory, library, unit, bureau, panel, or other administrative unit of the state; or (ii)  each state public education entity. See Utah Code 63I-5-102 United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5