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.

WhY (Internal Audit's Vision): To ensure the achievement of the Board's strategic mission.

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 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:

  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.

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.

Resources and Policy

Resources

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 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?:

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 Utah State Board of Education, so we interact with other agencies that audit the Utah State Board of Education (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:

Note: These PDF forms work best if opened in Adobe® Acrobat. You can download a copy at Adobe.

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 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 Utah State Board of Education.

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 below will help you identify options when you have a concern; many times, the best option is to Start Local.

Utah Public Education: Where Should I Start?

Utah State Board of Education Utah Schools Directory
Includes District and Charter Schools

Protection for Individuals Reporting Concerns?

The Utah State Board of Education 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 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 a Concern 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
PO Box 144200
Salt Lake City, Utah 84114-4200

5. 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.

Internal Audit will conduct a preliminary analysis to determine the individual or entity with oversight responsibility of the area(s) of concern at the state and/or local level. As necessary, we will refer the concern to that individual or entity for further review and necessary action, which may include a request for prioritization of an audit.

Report a Concern Form

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