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.). If a portion of the meeting was closed to the public, determine UCA ALL 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 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. Ensure that the entity provided the required notice for its original and UCA ALL (except final budget adoption hearing by reviewing the certified copy of the charter notice. schools) thru 108 Cities: Municipalities, counties, and districts 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 will be 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 required to publish notice. Determine if the governing regularly holds meetings” UCA ALL “work before its regularly scheduled board meetings. If so, select two meetings and determine that notice and minutes requirements in step 2 were met if a quorum was present. CONCLUSION (adequacy of the controls, significant deficiencies/material Performed by Workpaper weaknesses, and management letter comments): and Date Index TREASURER’S BOND
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 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 thru 108 Cities: , , Districts: thru 607, 609 Counties: , , LEAs: thru Interlocals: 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, and districts 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 will be 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. UCA ALL Determine if the governing regularly holds “work meetings” before its regularly scheduled board meetings. If so, select two meetings and determine that notice and minutes requirements in step 2 were met if a quorum was present. CONCLUSION (adequacy of the controls, significant deficiencies/material weaknesses, and management letter comments): Performed by and Date Workpaper Index TREASURER’S BOND
Chapter-1-NEW.-Audit-Procedures-to-be-Performed-Annually.docx