- (1) "Internal control system" means the actions the Superintendent develops and establishes through policies, procedures, and rule to mitigate risks to achieving the Board's objectives to acceptable levels.
- (2) "Monitor" means activities established by the Superintendent to monitor the internal control system, LEA compliance, and evaluate the results.
(3) "Provision" means a public education requirement or set of requirements in:
- (a) federal law;
- (b) state law;
- (c) administrative rule; or
- (d) board rule.
- (3) "Recipient" means an LEA, school, or subrecipient.
- (4) "Risk" means the possibility that an event will occur and adversely affect or prevent the achievement of, and compliance with, a provision.
- (5) "Risk Assessment" means the systematic process of identifying, analyzing, and responding to internal and external risks related to a provision.
KEY: monitoring, corrective action, oversight
Date of Last Change: February 9, 2026
Notice of Continuation: August 15, 2024
Authorizing, and Implemented or Interpreted Law: Art X Sec 3; 53E-3-401(4); 53E-3-401(8); 53E-3-301; 53F-1-104; 63G-7-301