Utah Code 53E-3-602. Auditors appointed — Auditing standards
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(1) Procedures utilized by auditors employed by local school boards shall meet or exceed generally accepted auditing standards approved by the state board and the state auditor.
Terms Used In Utah Code 53E-3-602
- 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 board: means the State Board of Education. See Utah Code 53E-1-102
(2) The standards must include financial accounting for both revenue and expenditures, and student accounting.