Definitions.

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  • (1) "Audit committee" means a standing committee:
    • (a) appointed by the local school board or charter school governing board with the following number of members as applicable to the local school board or charter school governing board:
      • (i) for a board of a local education agency that consists of seven or more members, three members of that board; or
      • (ii) for a board of a local education agency that consists of six or fewer members, two members of that board; and
    • (b) composed of people who are not administrators or employees of the local education agency.
  • (2) "Audit director" means the person who directs the internal audit program.
  • (3) "Audit plan" means a prioritized list of audits to be performed by an internal audit program within a specified period of time.
  • (4) "Internal audit" means an independent appraisal activity established within a local education agency as a control system to examine and evaluate the adequacy and effectiveness of other internal control systems within the local education agency.
  • (5) "Internal audit program" means an audit function that:
    • (a) is conducted by a local school board or charter school governing board independent of the local education agency offices or other operations;
    • (b) objectively evaluates the effectiveness of the local education agency governance, risk management, internal controls, and the efficiency of operations; and
    • (c) is conducted in accordance with the current:
      • (i) International Standards for the Professional Practice of Internal Auditing; or
      • (ii) The Government Auditing Standards, issued by the Comptroller General of the United States.
  • (6) "Local education agency" means a school district or charter school.




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