Welcome to Internal Audit

Mission and Vision: AEIOU and Y (Why)

The Internal Audit Department’s mission is Analyzing Education Independently and Objectively for Utah.

WhY: To ensure stakeholders can have trust and confidence in the governance and management of the public education system, which seeks to ensure each and every student can maximize knowledge and skill opportunities that will lead them to productive and meaningful lives.

Overview

Authority and Independence

Utah State Legislature Utah Code Title 63I-5-201(4): Internal Auditing Programs, State Agencies directs the Utah State Board of Education (USBE) to establish an internal audit program. The Internal Audit Department of USBE has the authority to audit entities governed by or provided resources by the USBE, including:

  • Utah State Board of Education (USBE)
  • Utah Schools for the Deaf and Blind (USDB)
  • State Charter School Board (SCSB)
  • Sub-recipients (entities sub-awarded funds by the above organizations)

The Internal Audit Department follows professional internal auditing standards. These standards are included in the Internal Audit Department’s Policies and Procedures Manual, which is available upon request. Internal Audit is independent from daily operations of the USBE and reports directly to the USBE Audit Committee.

Internal Audit Responsibilities

Critical Internal Audit functions include:

  1. participating in risk management,
  2. preparing an annual prioritized audit plan,
  3. performing performance, financial, and/or compliance audits,
  4. acting as the external audit liaison, and
  5. maintaining a hotline for stakeholders of public education to report concerns.

How Are We Doing?

The Internal Audit Department is committed to performance management and continuous improvement. You can help us identify specific areas or processes that are working well or that are opportunities for improvement. Please send your suggestions to audit@schools.utah.gov.

Public Record Reports

Internal Audit Reports

Internal Audit maintains two full years of past audit reports on the website, if you are interested in a report not currently listed, please contact Internal Audit at audit@schools.utah.gov or (801) 538-7813.

External Audit Reports

Office of the Legislative Auditor General
Utah State Legislature

State of Utah State Auditor

Resources and Policy

Resources

Audit Plan and Calendar

Internal Audit maintains a list of audits prioritized (approved) by the Utah State Board of Education (USBE). Audits are scheduled based on available resources and upon consideration of staff skillsets and potential conflicts. 

What are we working on?

Audit Plan

Projected Internal Audit Project Calendar

Internal Audit Whitepapers

Want to know more about Internal Audit? See the documents below:

  • Auditing or Monitoring (coming soon)
  • Corrective Action (coming soon)
  • Hotlines (coming soon)
  • Internal Audit (coming soon)

Policy

Internal Audits

The Internal Audit Department Policies and Procedures Manual is available upon request.

Also see the Utah Office of Administrative Rules R277-116: Audit Procedure for additional information.

External Audit

The Internal Audit Department acts as the external audit liaison for the USBE, so we interact with other agencies that audit the USBE (e.g., the Office of the State Auditor, Office of the Legislative Auditor General, United States Department of Education). The policies and procedures outlined below are internal forms that help us fulfill this function and report back to the Audit Committee:

Hotline

Any organization receiving taxpayer dollars through federal or state appropriations, grants, contracts, or sub-awards, is trusted to safeguard those funds and ensure they are used in compliance with the regulations and intent of the awarding party. The hotline is maintained by the Internal Audit Department of the Utah State Board of Education (USBE) and it is a venue for citizens, educators, employees, and other stakeholders to request audits or report concerns related to any of the agencies governed by or provided resources by USBE.

If you would like to request an audit or review of a program, function, account, internal control, compliance requirement, report, etc., or if you would like to report misuse of assets, funds or resources, non-compliance with regulations, policies or rules, fraud, waste, abuse or unethical behavior, please consider contacting your local school district or charter school board and/or administration (see links below) as some concerns are under the jurisdiction of, or best handled at, the local level or contact the Internal Audit Department as outlined below.

USBE Utah Schools Directory
Includes District and Charter Schools

The USBE and the Internal Audit Department are committed to protecting individuals who report fraud, waste or abuse. As requested, and to the extent allowed by law, we maintain the confidentiality of anyone providing information. Utah law prohibits discharging, threatening, or otherwise bringing a personal action against an employee who reports a violation of law or waste of public funds, property, or manpower unless the employee knows the report is malicious, false, or frivolous. Please see the Utah State Legislature Title 63G-2-305: Protected Records Government Records Access and Management Act (GRAMA) concerning protected information, including information for audit purposes, and Title 67-21: Utah Protection of Public Employees Act concerning the whistleblower protections.

Requesting an Audit or Reporting a Concern

If you would like to request an audit or review of a program, function, account, internal control, compliance requirement, report, etc., or if you would like to report misuse of assets, funds or resources, non-compliance with regulations, policies or rules, fraud, waste, abuse or unethical behavior, please contact the Internal Audit Department in one of the following ways:

1. Fill out the Report Fraud, Waste, or Abuse Form.

2. E-mail us at audit@schools.utah.gov

3. Call our dedicated hotline at (801) 538-7813, or

4. Mail a concern to:

Utah State Board of Education
Internal Audit Department
Attention: Debbie Davis
250 East 500 South
PO Box 144200
Salt Lake City, Utah 84114-4200

6. Visit the Internal Audit Department Offices, 250 East 500 South, Salt Lake City, Utah.

To expedite a preliminary analysis of reported items and requests, when you report a concern please provide as much information and documentation as possible. This could include:

  • Your name, e-mail, and phone number (requests or reports may be anonymous, but we request this information to be able to contact you with further questions that may arise as part of the audit or investigation).
  • A detailed description of the request or allegation, including any laws, regulations, policies, etc. that are relevant, and if applicable, the source of the funds involved (e.g. federal, state, other)
  • The name of the individual(s), program, funding, etc. involved
  • The location where the action(s) occurred
  • The date the action(s) or concern occurred
  • Additional information such as: other witnesses, supporting documents, evidence, etc.

After a preliminary analysis, your request may then be incorporated into the USBE risk management process for assignment and mitigation, or priority as an audit.

Referrals

Be aware that there are many different entities (state and local) that may have jurisdiction over an item or issue that is reported and as part of the preliminary analysis we will determine if a different entity is a better place to resolve the request or complaint. For example, the USBE Special Education Services has a separate investigations to consider non-financial concerns.

Report Fraud, Waste, or Abuse Form

Complaint to remain anonymous?
Complainant would like a response?
Contact Type