63I-5-102 - Definitions.
63I-5-102. Definitions.
As used in this chapter:
(1) "Agency head" means a cabinet officer, an elected official, an executive director, or aboard or commission vested with responsibility to administer or make policy for a state agency.
(2) "Agency internal audit director" or "audit director" means the person appointed by theagency head, with the approval of the audit committee if one has been established, to direct theinternal audit function for the state agency.
(3) "Appointing authority" means:
(a) the governor, for state agencies;
(b) the Judicial Council, for judicial branch agencies;
(c) the Board of Regents, for higher education entities; and
(d) the State Board of Education, for the State Office of Education.
(4) "Audit committee" means a standing committee whose members are appointed by anappointing authority:
(a) from members of the agency governing board; and
(b) from individuals who do not have administrative responsibilities within the agencywho have the expertise to provide effective oversight of and advice about internal audit activitiesand services.
(5) "Audit plan" means a list of audits to be performed by the internal audit organizationwithin a specified period of time.
(6) "Agency governing board" is any board or commission that has policy making andoversight responsibility over the agency, including the authority to appoint and remove theagency director.
(7) "Higher education entity" means the board of regents, the institutional councils ofeach higher education institution, and each higher education institution.
(8) "Internal audit" means an independent appraisal activity established within a stateagency as a control system to examine and evaluate the adequacy and effectiveness of othercontrol systems within the agency.
(9) "Judicial branch agency" means each administrative entity of the judicial branch.
(10) (a) "State agency" means:
(i) each department, commission, board, council, agency, institution, officer, corporation,fund, division, office, committee, authority, laboratory, library, unit, bureau, panel, or otheradministrative unit of the state; and
(ii) each state public education entity.
(b) "State agency" does not mean:
(i) a legislative branch agency;
(ii) an independent agency;
(iii) a county, municipality, school district, local district, or special service district; or
(iv) any administrative subdivision of a county, municipality, school district, localdistrict, or special service district.
Renumbered and Amended by Chapter 382, 2008 General Session