{"data":{"id":"us-ut/utah-code-53g-7-401","jurisdiction":"us-ut","citation":"Utah Code § 53G-7-401","heading":"Definitions.","body":"As used in this part:\n(1) \"Audit committee\" means a standing committee:\n(a) appointed by the local school board or charter school governing board with the following number of members as applicable to the local school board or charter school governing board:\n(i) for a board of a local education agency that consists of seven or more members, three members of that board; or\n(ii) for a board of a local education agency that consists of six or fewer members, two members of that board; and\n(b) composed of people who are not administrators or employees of the local education agency.\n(2) \"Audit director\" means the person who directs the internal audit program.\n(3) \"Audit plan\" means a prioritized list of audits to be performed by an internal audit program within a specified period of time.\n(4) \"Internal audit\" means an independent appraisal activity established within a local education agency as a control system to examine and evaluate the adequacy and effectiveness of other internal control systems within the local education agency.\n(5) \"Internal audit program\" means an audit function that:\n(a) is conducted by a local school board or charter school governing board independent of the local education agency offices or other operations;\n(b) objectively evaluates the effectiveness of the local education agency governance, risk management, internal controls, and the efficiency of operations; and\n(c) is conducted in accordance with the current:\n(i) International Standards for the Professional Practice of Internal Auditing; or\n(ii) The Government Auditing Standards, issued by the Comptroller General of the United States.\n(6) \"Local education agency\" means a school district or charter school.","path":["Title 53G Public Education System -- Local Administration","Chapter 53G-7 Public School General Requirements","Part 53G-7-4 Internal Audits"],"source_url":"https://le.utah.gov/xcode/Title53G/Chapter7/53G-7-S401.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"5618d443e771b49a72529305412a0f83012dedc06b525e9cb9d6d77ede5120e4","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-53g-7-309","next":"us-ut/utah-code-53g-7-402"},"notice":"GroundRules: Original legal text. Not legal advice."}