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