Welcome to Internal Audit

Internal auditing is an independent, objective, assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, internal control, and governance processes.

Overview

Authority and Independence

The Utah State Board of Education (USBE) is required by the Utah State Legislature Title 63I-5-201(4) to direct the establishment of an internal audit program. The Internal Audit Department of USBE was established by the Utah Office of Administrative Rules Rule R277-116 and has the authority to audit all agencies governed by or provided resources by 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 is required to follow professional internal auditing standards and those standards require the internal audit function to be independent of management; therefore, the Internal Audit Department will not make management decisions or participate in daily operations other than to consult as approved by the USBE Audit Committee.

Internal Audit Responsibilities

Internal Audit responsibilities are outlined in the Utah Code and Administrative Rule noted above as well as the Internal Audit Policy and Procedure Manual (available upon request) and Internal Audit Department Charter. These responsibilities include participating in an annual risk assessment; preparing an annual prioritized audit plan that is approved by the USBE Audit Committee; performing performance, financial and/or compliance audits; and reporting audit results. The Internal Audit Department also maintains a hotline and investigates any allegations reported.

Reporting Structure

The Internal Audit Section reports directly to the USBE Audit Committee. Draft reports, which are considered confidential, protected documents, will be provided to USBE and the Superintendent’s office, or appropriate management personnel, for a response. The response and any other feedback will be reviewed and incorporated, as appropriate, into the final report; Auditor Concluding Remarks may also be added for clarity. The final report is then presented to the USBE Audit Committee, who recommends, if appropriate, that the full Board release the report to the public.

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.

School Districts
Utah School Boards Association (USBA)

Charter Schools
USBE Charter Schools

USBE and the Internal Audit Department are committed to protect individuals who report fraud, waste or abuse. We maintain the confidentiality of all complainants as required by law. 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 Government Records Access and Management Act 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. Fax a concern to (801) 538-7768, Attention: Debbie Davis

5. 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 Internal Audit Department risk assessment and audit plan process for approval by the Audit Committee.

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.

Public Record 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.

Report Fraud, Waste, or Abuse Form

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Complainant would like a response?
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