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 :
       (4)(a) the governor, for state agencies other than the State Tax Commission;
       (4)(b) the Judicial Council, for judicial branch agencies;
       (4)(c) the Utah Board of Higher Education, for higher education entities;
       (4)(d) the State Board of Education, for entities administered by the State Board of Education; or
       (4)(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:
       (5)(a) are appointed by an appointing authority;
       (5)(b)

            (5)(b)(i) do not have administrative responsibilities within the agency; and

            (5)(b)(ii) are not an agency contractor or other service provider; and
       (5)(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:
       (9)(a) is conducted by an agency, division, bureau, or office, independent of the agency, division, bureau, or office operations;
       (9)(b) objectively evaluates the effectiveness of agency, division, bureau, or office governance, risk management, internal controls, and the efficiency of operations; and
       (9)(c) is conducted in accordance with the current:

            (9)(c)(i) International Standards for the Professional Practice of Internal Auditing; or

            (9)(c)(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 :
       (24)(a) an individual;
       (24)(b) an association;
       (24)(c) an institution;
       (24)(d) a corporation;
       (24)(e) a company;
       (24)(f) a trust;
       (24)(g) a limited liability company;
       (24)(h) a partnership;
       (24)(i) a political subdivision;
       (24)(j) a government office, department, division, bureau, or other body of government; and
       (24)(k) any other organization or entity. See 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 :
            (11)(a)(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
            (11)(a)(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