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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)
Data Reliability - Graduation and Student Data (22-01-B)
Educational Service Providers (21-02)
APA's Use of State Special Education Funds (20-02)
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
LEA Audit Committees
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
Reference Sheet - Links to Education Laws and Rule
Public Education Hotline
LEA Training Materials
R277-123: Process for Reporting Violations of Statute and Board Rule
Required Training: COMING SOON!
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.
Where Should I Start?
Emergency Concerns
- Local Law Enforcement - Immediate threats or emergencies should be reported to local law enforcement or call 911.
- SafeUT Crisis Hotline - This is a 24/7 crisis hotline designed to provide immediate
support for mental health issues and to report tips about potential threats or other
concerns.
- (833) 372-3388
- safeut.org
- Division of Child and Family Services (DCFS)/Child Protective Services (CPS) - Allegations of alleged abuse or neglect involving a child should immediately be
reported to DCFS/CPS or local law enforcement.
- (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; in most cases 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 compliance with all federal and state rules and regulations,
- Addressing parental and stakeholder concerns,
- Establishing student conduct and discipline policies,
- Managing day-to-day operations, 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 - Send an email to audit@schools.utah.gov. (For security purposes, size and content restrictions may apply.)
- 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 or as soon as possible depending on hotline volume).
- Mail a concern to:
Utah State Board of Education
Internal Audit Department
Attention: Debbie Davis
PO Box 144200
Salt Lake City, Utah 84114-4200
Using the Report a Concern Form or sending an email directly to the audit@schools.utah.gov email is the most efficient way for the Internal Audit Department to review your concerns. To ensure a timely review please provide as much information and documentation as possible, including:
- 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, and
- individuals the concerns have already been reported to, along with any responses.
- The location and date where the concern occurred
- Additional information (e.g., emails, text messages, recordings, documents, other witnesses)
For each concern received, the Internal Audit Department conducts a high-level screening under R277-123 to consider the individual or entity best situated to review the concern and take necessary action. Because education is governed at the federal, state, and local level, the Internal Audit Department then makes appropriate referrals or provides potential resources depending on the nature of the concerns and authority or jurisdiction of those involved. Often times, this includes a referral to the local education agency given Utah law favors local control and governance.
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).
Confidentiality Preference
The Internal Audit Department will accommodate preferences for confidentiality to the extent permitted by law. However, please note that the IAD is required to report applicable allegations to:
- DCFS/CPS or law enforcement (see Utah Code 80-2-602(1)),
- Utah Professional Practices Advisory Commission and local leadership of the applicable school district or charter school (see R277-211-2(5)(a)), and
- State board members (R277-123).
If you have specific questions about whistleblower protections or other privacy concerns,
you should consult with legal counsel.
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
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
Alexis Puffer
Staff Education Auditor
Phone: (801) 538-7527 | E-mail