Welcome to Internal Audit
Mission and Vision: AEIOU and Y (Why)
The Internal Audit Department's mission is Analyzing Education Independently and Objectively for Utahns.
Authority and Independence
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 the Utah State Board of Education has the authority to audit entities governed by or provided resources by the Utah State Board of Education, including:
- Utah State Board of Education
- 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 Utah State Board of Education and reports directly to the Utah State Board of Education Audit Committee.
Internal Audit Responsibilities
Critical Internal Audit functions include:
- Considering risk to prepare and implement a risk-based audit plan,
- Performing compliance, financial-related, and performance audits,
- Acting as the external audit liaison,
- Performing consultations and providing technical assistance, and
- Maintaining the Public Education Hotline
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 email@example.com.
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 firstname.lastname@example.org or (801) 538-7813.
Resources and Policy
Audit Plan and Calendar
Internal Audit maintains a list of audits prioritized (approved) by the Utah State Board of Education. Audits are scheduled based on available resources and upon consideration of staff skill sets and potential conflicts.
Internal Audit Info Docs
The Internal Audit Department Policies and Procedures Manual is available upon request.
Also see the Utah State Board of Education Administrative Rules R277-116: Audit Procedure for additional information.
The Internal Audit Department acts as the external audit liaison for the Utah State Board of Education. As such we interact with other agencies that audit the Utah State Board of Education (for example, the Office of the State Auditor, Office of the Legislative Auditor General, United States Department of Education). The info doc below includes procedures that help us fulfill this function and report back to the Audit Committee:
Note: These PDF documents work best if opened in Adobe® Acrobat. You can download a copy at Adobe.
Module 1: Local Education Agency (LEA) Governing Board Member
Module 2: LEA Audit Committee Members
Module 3: LEA Audit Committee (10,000+ Enrollment)
Public Education Hotline
The Public Education 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 report concerns related to any of the agencies governed by or provided resources by the USBE. You can expect a response within 3 business days.
Where Should I Start?
Public Education is governed both at the state and local levels, so it is important
to try and identify who has authority in the area where you have a question or a concern.
The document to the right will help you identify options when you have a concern;
many times, the best option is to Start Local.
Utah Schools Directory Includes public (district and charter) and private schools.
For concerns regarding Special Education and/or Alleged Educator Misconduct consider the following USBE resources:
- Dispute Resolution
Special Education Services - Student and Parent Rights
- Reporting Educator Misconduct/Arrests
Policy, Law, and Professional Practices - Utah Professional Practices Advisory Commission (UPPAC)
Protection for Individuals Reporting Concerns?
The USBE and the Internal Audit Department are committed to protecting individuals who report concerns. 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.
Reporting a Concern
If you would like to report a concern (e.g., 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:
- Fill out the Report a Concern Form (hosted by Qualtrics) by clicking on the button
Report a Concern Form
- Call the dedicated phone number (801) 538-7813 (if we do not answer, please leave a message and we will return your call within 3 business days).
- Send an email to email@example.com.
- Mail a concern to:
Utah State Board of Education
Internal Audit Department
Attention: Debbie Davis
PO Box 144200
Salt Lake City, Utah 84114-4200
- Schedule an appointment to share your concern in person by emailing firstname.lastname@example.org.
To expedite a preliminary analysis of reported items, when you report a concern please provide as much information and documentation as possible. This could include:
- Your name, e-mail, and phone number (reports of concerns may be anonymous to the extent allowed by law)
- A detailed description of the concern, including any relevant laws, regulations, policies, programs, etc., and if applicable, the source of the funds involved (e.g. federal, state, other)
- The names and titles of the individuals involved with the concern
- The location and date where the concern occurred
- Additional information such as: other witnesses, supporting documents, evidence, etc.
For each concern received the Internal Audit Department will conduct a preliminary analysis as directed by R277-123. The analysis includes consideration of relevant laws and rules, and entities with authority to review the concern and take necessary action. This means a concern may be referred to one or more entity; if referred, consideration of the concern will be according to the policies and procedures of that entity.
You may, free of charge, request language assistance services for the Public Education Hotline by e-mailing us at email@example.com.
Internal Audit Department
Certified Public Accountant (CPA)
Chief Audit Executive
Phone: (801) 538-7639
Cell: (801) 860-0273 | E-mail
Certified Fraud Examiner (CFE)
Deputy Audit Executive
Phone: (801) 538-7703 | E-mail
Samuel D. Allan
Certified Internal Auditor (CIA)
Phone: (801) 538-7527 | E-mail
Phone: (801) 538-7984 | E-mail
Phone: (801) 538-7717 | E-mail
Phone: (801) 538-7708 | E-mail
Matthew Lorz, Esq.
Phone: (801) 538-7824 | E-mail