Section R277-113-4 - LEA Audit Responsibilities(1) The presiding officer of an LEA governing board shall ensure that the members of the governing board and audit committee are provided with training on the requirements of Title 53G, Chapter 7, Part 4, Internal Audits, and this Section R277-113-4 as part of the member on-boarding process.(2) The training described in Subsection (1) shall:(a) comply with Title 63G, Chapter 22, State Training and Certification Requirements; and(b) use the online training and informational materials provided by the Superintendent in accordance with Subsection R277-113-3(3).(3) An LEA governing board shall:(a) designate board members to serve on an audit committee, consistent with Subsection 53G-7-401(1); and(b) maintain the following information on the LEA's website: (i) names of the governing board members who serve on the audit committee; and(ii) if required by Subsection 53G-7-402(2); (A) the name and contact information of the internal audit director; and(B) a copy of the LEA's annual audit plan.(4) An LEA audit committee shall: (a) ensure the LEA obtains all audits, agreed-upon procedures, engagements, and financial reports required by Section 51-2a-201 and Subsection 53G-5-404(4);(b) provide an independent forum for internal auditors, internal audit contractors, and other regulatory bodies to report findings of fraud, waste, abuse, non-compliance, or control weaknesses, particularly if LEA administration is involved;(c) ensure that corrective action on findings, concerns, issues and exceptions reported by independent external auditors, internal auditors, or other regulatory bodies are resolved in a timely manner by LEA administration;(d) present, as appropriate, information and reports from the audit committee's meetings to the LEA board; and(e) receive, as appropriate, reports of reviews, monitoring, or investigations conducted by LEA administration and ensure appropriate corrective action is taken in a timely manner.(5) With regards to engagements completed by an independent external auditor, an LEA audit committee shall: (a) manage the audit procurement and quality process in compliance with Title 63G, Chapter 6a, State Procurement Code and Rule R123-5;(b) ensure that the independent external auditor has access to directly communicate with the audit committee;(c) review disagreements between independent external auditors and LEA administration;(d) consider LEA responses to audits or agreed-upon procedures; and(e) determine the scope and objectives of other non-audit services, as necessary.(6) An LEA audit committee shall if required by Section 53G-7-402: (a) establish an internal audit program that provides internal audit services for the programs administered by the LEA;(b) advise the LEA board in the appointment of an audit director or in contracting for internal audit services in accordance with Subsection 53G-7-402(3);(c) conduct or advise the LEA board in an annual evaluation of the internal audit director or contractors providing internal audit services;(d) prioritize the internal audit plan based on risk;(e) receive regular updates on the internal audit plan and internal audit project progress; and(f) receive final internal audit reports from internal auditors or contractors providing internal audit services.Utah Admin. Code R277-113-4
Amended by Utah State Bulletin Number 2014-21, effective 10/9/2014Amended by Utah State Bulletin Number 2017-5, effective 2/7/2017Amended by Utah State Bulletin Number 2018-14, effective 6/22/2018Amended by Utah State Bulletin Number 2020-17, effective 8/12/2020Amended by Utah State Bulletin Number 2020-23, effective 11/10/2020Amended by Utah State Bulletin Number 2021-22, effective 11/8/2021Amended by Utah State Bulletin Number 2023-24, effective 12/11/2023Amended by Utah State Bulletin Number 2024-16, effective 8/7/2024