Utah Statutes
§ 53E-3-602 — Auditors appointed -- Auditing standards.
Utah·Title 53E Public Education System -- State Administration·Ch. 53E-3 State Board of Education Organization, Powers, and Duties·Part 53E-3-6 Audits
(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.
(2)The standards must include financial accounting for both revenue and expenditures, and student accounting.
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Legislative History
Amended by Chapter 186, 2019 General Session
Nearby Sections
15
§ 53E-1-101
Title.§ 53E-1-102
Public education code definitions.§ 53E-1-103
Title 53E definitions.§ 53E-1-202.1
Report to the Public Education Appropriations Subcommittee on the Carson Smith Opportunity Scholarship Program.§ 53E-1-203
State Superintendent's Annual Report.§ 53E-1-205
Reporting impact analysis.§ 53E-10-101
Title.§ 53E-10-201
Definitions.§ 53E-10-202
State board to supervise.§ 53E-10-203
Director of adult education.