Internal Audit

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 (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:

participating in risk management,
preparing an annual prioritized audit plan,
performing performance, financial, and/or compliance audits,
acting as the external audit liaison, and
maintaining the Public Education 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 Reports

2022

Data Reliability - Assessment Data (22-01-A)

Data Reliability - Graduation and Student Data (22-01-B)

Licensing (22-02)

2021

Educational Service Providers (21-02)

ProStart (21-01)

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 (OSA)

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.

Audit Plan

Projected Internal Audit Project Calendar

Internal Audit Info Docs

Internal Audit: Auditing or Monitoring?

Internal Control Systems

Assurance Services: What are they and why are they important?

Assurance Services Summary

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:

External Audit Info Doc

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

Public Education Hotline

Report a Concern

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

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

For concerns regarding Special Education and/or Alleged Educator Misconduct consider the following resources:

Dispute Resolution
Utah State Board of Education Special Education Student and Parent Rights
Reporting Educator Misconduct/Arrests
Utah State Board of Education Policy, Law and Professional Practices Utah Professional Practices Advisory Commission (UPPAC)

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 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.
E-mail us at audit@schools.utah.gov
Call the dedicated phone number (801) 538-7813 (if we do not answer, please leave a message and we will return your call within 72 hours)
Mail a concern to:
- Utah State Board of Education
  Internal Audit Department
  Attention: Debbie Davis
  PO Box 144200
  Salt Lake City, Utah 84114-4200
Visit us at:
- Internal Audit Department
  250 East 500 South
  Salt Lake City, Utah 84111-3204

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 analysis).
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?

Yes

Complainant would like a response?

Yes

Contact Type

Parent

Student

Public Education Employee

Other

Date

Name

Phone

E-mail

School Name (please include District, if applicable)

Who is the person(s) the complaint is against? Who is the person's supervisor? (Please provide name, position, district or school, and phone number. Also, supervisor's name, position, and phone number).

Please describe your complaint or the activity you are reporting in detail. Include places, dates, times and frequency of the event. Also, how do you know about the improper action? Did you see it occur?

Are there any other persons who might provide information or who witnessed the event? If so, what are their names, positions, and their contact information? Has this activity been reported to anyone else? (If reported, please include who it was reported to, the date it was reported and attach any relevant documentation below.)

Is there evidence that can be examined or documentation that can be reviewed? (Please provide any documentation you have.) Did you see documentation indicating the event occurred?:

Do you know the source of funding involved or what specific law or state regulation has been violated?

Supporting Documentation File 1:

Supporting Documentation File 2:

Supporting Documentation File 3:

Supporting Documentation File 4:

Supporting Documentation File 5:

Trainings

Translation Assistance

For a translation of this page in your language, visit Google Translate. You may select your language from the drop down menu at the top/left of your screen. Also, you may, free of charge, request language assistance services for the Public Education Hotline by e-mailing us at audit@schools.utah.gov.