Terms used in this chapter mean:

1. (1) "Board," the State Board of Internal Control;
2. (2) "Code of conduct," a set of ethical principles and guidelines that constitutes appropriate behavior within a state agency;
3. (3) "Internal control," a process that integrates the plans, activities, policies, attitudes, procedures, systems, resources, and efforts of a state agency and that is designed to provide reasonable assurance that the state agency will achieve its objectives and missions and to detect and prevent financial malfeasance;
4. (4) "Internal control officer," the individual designated by each state agency to oversee the implementation, monitoring, and reporting of internal control systems in accordance with the board's guidelines and standards;
5. (5) "Pass-through grant," a grant awarded by a federal entity to a state agency and transferred or passed to a sub-recipient by the state;
6. (6) "State agency," any constitutional officer, the Board of Regents, and any department, division, bureau, board, commission, committee, authority, or agency under the authority of the Governor;
7. (7) "Sub-recipient," an entity that expends a pass-through grant.

Source: SL 2016, ch 16 , § 1, eff. Mar. 16, 2016; SL 2025, ch 12 , § 1.