For purpose of this chapter, the following words and phrases have the meanings given under this section:
AGREED UPON PROCEDURES: An engagement by an independent certified public accountant that follows procedures set forth by the office of the Utah state auditor that does not provide assurance on the reliability of the financial information generated by the county entity.
BOARD MEMBER: An individual elected or appointed to serve on the board of directors, board of trustees, administrative control board, or other governing board of a county entity.
FINANCIAL SURVEY: Information regarding assets, liabilities, revenues, and expenses, compiled on forms and in a process created by the office of the Utah state auditor, usually created by an appropriate employee or officer of the county entity who may receive assistance from the state auditor, a certified public accountant, or another qualified individual. This includes either the large or small financial survey.
INDEPENDENT AUDIT: An examination completed by an independent certified public accountant in accordance with industry standards for financial reporting that provides reasonable assurance that the financial statements of the county entity are fairly presented.
LIMITED PURPOSE LOCAL GOVERNMENT ENTITY OR COUNTY ENTITY: A political subdivision of the state of Utah located entirely within Kane County, created under the authority and jurisdiction of Kane County and currently governed under Utah code titles 17B and/or 17D. This does not include entities that are created solely by a municipal corporation located in Kane County or created by some other means other than the jurisdiction and authority of Kane County. These county entities often have in their title or are referred to as a local district, special service district or County improvement district among other statutory titles.
SELF-EVALUATION FORM: A form created by the Office of the Utah State Auditor completed and certified by a member of the Governing Board of the County entity that assists the Governing Board with internal assessment to determine if reasonable safeguards for compliance and proper fiscal management are in place and working. (Ord. O-2016-14, 12-12-2016)