Select and obtain the agenda and meeting minutes for two public meetings held during the year under audit and perform the following: ALL Determine that the entity gave proper notice of the meeting at UCA least 24 hours before each meeting by posting the notice on the Utah Public Notice Website. Determine that the agenda was reasonably specific to enable lay UCA ALL persons to understand the topics to be discussed. Determine that the public body did not take any final actions on UCA ALL a topic in the meeting unless the topic was listed under an agenda item. Determine that within three days of the meeting minutes being UCA C, M, and LEAs approved, the minutes were posted to the Utah Public Notice Website. (Exception: Charter schools are required only to make the meeting minutes available to the public within three days of being approved.). UCA ALL If a portion of the meeting was closed to the public, determine that 1) before the meeting was closed, the reason for holding the closed meeting was documented in the meeting minutes and a roll call vote was taken, 2) the reason for closing the meeting was permitted under UCA 52-4-205, and 3) an audio recording of the closed meeting was made, or in the case of meetings closed to discuss issues noted in UCA 52-4-205(1)(a)(i)(f) or (2), the presiding person had executed a sworn statement that the sole purpose of the closed meeting was to discuss those issues. UCA ALL Ensure that the entity provided the required notice for its original and (except Towns: final budget adoption hearing by reviewing the certified copy of the charter notice. schools) thru 108 Cities: , Municipalities, counties, districts, interlocal entities, and , Governmental Nonprofits are required to provide a 7day notice. Districts: LEAs (except charter schools) are required to provide a 10-day notice. thru 607, 609 Counties: , NOTE on charter schools: UCA 53A-1a-511(4)(e) exempts Charter , Schools from UCA 53A-19-102 which requires LEA’s to prepare and LEAs: notice a budget. Effective May 10, 2016, while charter Schools are thru required to prepare a budget in accordance with UCA 53A-19-102 (per Interlocals & SB239 in the 2016 Legislative general session), they are still not GvtNPOs: required to publish notice.
Select and obtain the agenda and meeting minutes for two public meetings held during the year under audit and perform the following: UCA ALL Determine that the entity gave proper notice of the meeting at least 24 hours before each meeting by posting the notice on the Utah Public Notice Website. UCA ALL Determine that the agenda was reasonably specific to enable lay persons to understand the topics to be discussed. UCA ALL Determine that the public body did not take any final actions on a topic in the meeting unless the topic was listed under an agenda item. UCA C, M, and LEAs Determine that within three days of the meeting minutes being approved, the minutes were posted to the Utah Public Notice Website. (Exception: Charter schools are required only to make the meeting minutes available to the public within three days of being approved.). UCA ALL If a portion of the meeting was closed to the public, determine that 1) before the meeting was closed, the reason for holding the closed meeting was documented in the meeting minutes and a roll call vote was taken, 2) the reason for closing the meeting was permitted under UCA 52-4-205, and 3) an audio recording of the closed meeting was made, or in the case of meetings closed to discuss issues noted in UCA 52-4-205(1)(a)(i)(f) or (2), the presiding person had executed a sworn statement that the sole purpose of the closed meeting was to discuss those issues. UCA Towns: thru 108 Cities: , , Districts: thru 607, 609 Counties: , , LEAs: thru Interlocals & GvtNPOs: ALL (except charter schools) Ensure that the entity provided the required notice for its original and final budget adoption hearing by reviewing the certified copy of the notice. Municipalities, counties, districts, interlocal entities, and Governmental Nonprofits are required to provide a 7day notice. LEAs (except charter schools) are required to provide a 10-day notice. NOTE on charter schools: UCA 53A-1a-511(4)(e) exempts Charter Schools from UCA 53A-19-102 which requires LEA’s to prepare and notice a budget. Effective May 10, 2016, while charter Schools are required to prepare a budget in accordance with UCA 53A-19-102 (per SB239 in the 2016 Legislative general session), they are still not required to publish notice.
Chapter-1.-Audit-Procedures-to-be-Performed-Annually.docx