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Mission and Vision: AEIOU and Y (Why)
The Internal Audit Department's mission is Analyzing Education Independently and Objectively for Utahns.
WhY: To support the Board's strategic vision and mission.
Overview
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 audit@schools.utah.gov.
Audit Reports
Recent Internal Audit Reports
Data Reliability - Assessment Data (22-01-A)
External Audit Reports
Audit Reports
Utah State Legislature Office of the Legislative Auditor General
Search Local and State Government Reports
State of Utah Office of the State Auditor
If you are interested in a report not currently listed, please contact Internal Audit at audit@schools.utah.gov or (801) 538-7813.
Resources and Policy
Resources
Audit Plan
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
Internal Audit: Auditing or Monitoring?
Assurance Services: What are they and why are they important?
Policy
Internal Audits
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.
External Audit
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.
Trainings
Module 1: Local Education Agency (LEA) Governing Board Member
Module 1 Script - Board Members
Module 1 LEA Governing Board Member Training
YouTube
Module 2: LEA Audit Committee Members
Module 2 Script - LEA Audit Committee Training
Module 2 LEA Audit Committee Members Training
YouTube
Module 3: LEA Audit Committee (10,000+ Enrollment)
Module 3 Script - LEA Audit Committees (10,000+ Enrollment)
Module 3 LEA Audit Committee Members Over 10,000 Students Training
YouTube
Reference Materials
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?
Emergency Concerns:
- SafeUT Crisis Hotline (833) 372-3388 (safeut.org)
- Local Law Enforcement
- Division of Child and Family Services (855) 323-3237 (dcfs.utah.gov)
Non-emergency Concerns:
Please be aware that public education is governed both at the state and local levels (see additional information below), so it is important to try and identify who has authority in the area where you have a question or a concern. Concerns may include non-compliance with regulations, policies or rules; fraud, waste, abuse or unethical behavior; and misuse of assets, funds, or resources. The document below 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.
Governance of Public Education
The Utah State Board of Education’s (USBE’s) governance of public education is of the public education system as a whole and is not necessarily hierarchical, meaning “[t]he state board may not govern, manage, or operate school districts, institutions, and programs, unless granted that authority by statute” (see Utah Code 53E-3-401(3)). Governance includes, but is not limited to, educator licensing and misconduct establishing core standards, special education dispute resolution, distribution of appropriated funds to LEAs and other entities, providing technical assistance, and monitoring financial and program performance.
Local Education Agency (LEA) Boards (i.e., school district and charter schools) governance
is specific to the district or charter and the board is responsible for “control and
management” (see 53G-4-402(17)(a)). Governance includes, but is not limited to, authority
and control over all human resource functions, ensuring the schools they operate comply
with all federal and state rules and regulations, addressing parental and stakeholder
concerns, establishing student conduct and discipline policies, and selecting instructional
materials meeting core standards.
Reporting a Concern
Start Local: As applicable, contact the teacher, principal/school director, district or charter administration, or district or charter governing boards.
If your concern is not a local concern or not resolved locally, and you would like to report the concern please contact the Internal Audit Department in one of the following ways:
- Fill out the Report a Concern Form (hosted by Qualtrics) by clicking the button below:
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 audit@schools.utah.gov. (For security purposes, size and content restrictions may apply.)
- 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 audit@schools.utah.gov.
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.
Please be aware that we are required to refer concerns related to alleged child abuse/neglect to DCFS or law enforcement (see Utah Code 80-2-602 (1)); and concerns related to violations of R277-217 Educator Standards, or Utah law, to UPPAC and the related LEA (see R277-211-2(5)(a)).
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.
Language Assistance
You may, free of charge, request language assistance services for the Public Education Hotline by e-mailing us at audit@schools.utah.gov.
Internal Audit Department
Debbie Davis
Certified Public Accountant (CPA)
Chief Audit Executive
Phone: (801) 538-7639
Cell: (801) 860-0273 | E-mail
Kevin John
Certified Fraud Examiner (CFE)
Deputy Audit Executive
Phone: (801) 538-7703 | E-mail
Samuel D. Allan
Certified Internal Auditor (CIA)
Supervising Education Auditor
Phone: (801) 538-7527 | E-mail
Lynsey Stock
Advanced Education Auditor
Phone: (801) 538-7984 | E-mail
Charity Goodfellow
Advanced Education Auditor
Phone: (801) 538-7717 | E-mail
Matthew Lorz, Esq.
Advanced Education Auditor
Phone: (801) 538-7824 | E-mail
Mike Kersey
Staff Education Auditor
Phone: (801) 538-7708 | E-mail