Utah Courts
UCJA Rule 3-415 (Code of Judicial Administration)
UCJA Rule 3-415 (Code of Judicial Administration)
Rule 3-415. Auditing.
Intent:
To establish an internal audit program for the judiciary within the administrative office.
To examine and evaluate court operations by measuring and evaluating the effectiveness and proper application of programs.
Applicability:
This rule shall apply to all courts and the administrative office.
Statement of the Rule:
(1) Audit planning.
(1)(A) Audit planning schedule. The audit director shall annually prepare a plan of scheduled fiscal and performance audits for submission to and approval by the Council Management Committee.
(1)(B) Audit recommendations. The Board of Appellate Court Judges, the Board of District Court Judges, the Board of Juvenile Court Judges, and the Board of Justice Court Judges may provide the audit director recommendations to be included in the audit plan submitted to the Council Management Committee.
(1)(C) State court administrator authorization. The state court administrator may authorize a limited scope audit in the event of a reported theft, burglary, or other alleged criminal act or suspected loss of monies or property at a court location, or if a change occurs in the personnel responsible for fiduciary duties.
(1)(D) Amendment to the audit plan schedule. Any modification or change to the approved plan of scheduled audits shall require prior approval by the Council Management Committee. Requests for audits not included in the plan shall be submitted in writing to the Council Management Committee and identify the need for an unscheduled audit to be included in the plan.
(2) Authority. The auditors shall have the authority to conduct audits, consultations, and other engagements in accordance to generally accepted audit principles. The auditors shall be independent of the activities audited, and shall follow generally accepted accounting and performance audit principles for conducting internal audits. The auditors shall have full and unrestricted access to all records, documents, personnel and physical properties determined relevant to the performance of an audit. The auditor shall have the full cooperation and assistance of court personnel in the performance of an audit.
(3) Fiscal audits. Fiscal audits may consist of one or more of the following objectives:
(3)(A) to verify the accuracy and reliability of financial records;
(3)(B) to assess compliance with fiscal policies, procedures, and best practices;
(3)(C) to assess compliance with applicable laws and rules; and
(3)(D) to verify the appropriate protection of judicial assets.
(4) Performance audits. Performance auditing is an assessment that provides an objective evaluation about the performance of court operations. Court operations includes any program, activity, project, function, or policy that has an identifiable purpose or set of objectives. Performance audits may contain one or more the following objectives:
(4)(A) to assess the performance and management of court operations against objective criteria;
(4)(B) to determine how efficiently court operations manage resources;
(4)(C) to determine how effectively court operations accomplish goals and objectives;
(4)(D) to assess internal controls and compliance with laws, rules, policies, and best practices;
(4)(E) to provide information and recommendations to improve court operations.
(5) Audit process. An audit within the judicial branch may consist of a fiscal audit, a performance audit, or elements of both types of audits. When an audit is required or approved, the audit shall be conducted with prior notice.
(5)(A) An entrance conference shall be conducted between:
(5)(A)(1) Courts of record: the auditors, court executive, presiding judge, clerk of court, and state level administrator.
(5)(A)(2) Courts not of record: the auditors, justice court judge, and state level administrator. The presiding judge may also be invited to attend.
(5)(A)(3) Administrative offices: the auditors, state court administrator, deputy court administrator, and department director.
(5)(B) An exit conference shall be conducted at the conclusion of the audit. This conference shall include the same individuals attending the entrance conference for both courts of record, courts not of record, and administrative offices. At the exit conference, the auditors shall review the audit findings and recommendations and provide recognition for commendable court operations, when appropriate.
(5)(C) Audit results will be communicated to and approved by the Council Management Committee.
(6) Audit reports.
(6)(A) The audit director shall prepare a written report containing findings and recommendations as a result of the audit. A draft copy of the report shall be provided prior to the exit conference and presented to:
(6)(A)(1) Court of record: court executive, presiding judge, clerk of court, and state level administrator. An opportunity for written response or comment will be afforded the court executive and presiding judge, which will be incorporated into and become part of the final report.
(6)(A)(2) Courts not of record: the presiding judge, justice court judge, and state level administrator. If the court and local government are following Accounting Model 2, then a local government representative will receive a draft copy of the sections of the report that pertain to the local government, who receipt and deposit court collected funds. An opportunity for written response or comment will be afforded the justice court judge, and a local government representative if Accounting Model 2 is being followed, which will be incorporated into and become part of the final report.
(6)(A)(3) Administrative offices: state court administrator, deputy court administrator, and department director.
Written responses or comments to reports presented under paragraph (6)(A) shall be provided to the audit director within 30 days.
(6)(B)Copies of the final report shall be provided to:
(6)(B)(1) Courts of record: the Council Management Committee, appropriate Board of Judges, state court administrator, presiding judge, court executive, and state level administrator.
(6)(B)(2) Courts not of record: the Council Management Committee, state court administrator, presiding judge, justice court judge, state level administrator, and the Board of Justice Court Judges. A local government representative will receive the sections of the final report that pertain to the local government, if Accounting Model 2 is being followed.
(6)(B)(3) Administrative offices: the Council Management Committee, state court administrator, deputy court administrator, and department director.
(7) Follow-upreview.
(7)(A) Courts of record: Within 12 months of an audit, the audit director shall provide a Follow-up Review form, including only non-compliance audit findings, to the court executive and copy the court level administrator. The court executive will complete the Follow-up Review form reporting on progress made toward compliance and return a copy of the completed form within 30 days to the audit director and court level administrator, the presiding judge, and the appropriate board of judges.
(7)(B) Courts not of record: Within 12 months of an audit, the audit director shall provide a Follow-up Review form, including only non-compliance audit findings, to the justice court judge and a copy to the state level administrator. The justice court judge will complete the Follow-up Review form reporting on progress made toward compliance and return a copy of the completed form within 30 days to the audit director, the state level administrator, the presiding judge, and the Board of Justice Court Judges.
(7)(C) Administrative offices: Within 12 months of an audit, the audit director shall provide a Follow-up Review form, including only non-compliance audit findings, to the department director and a copy to the state court administrator. The department director will complete the Follow-up Review form reporting on the progress made toward compliance and return a copy of the completed form within 30 days to the audit director and the state court administrator.
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