The Internal Audit Department’s mission is Analyzing Education Independently and Objectively for Utah.
WhY (Internal Audit's Vision): To ensure stakeholders can have trust and confidence in the governance and management of the public education system, which seeks to ensure each and every student can maximize knowledge and skill opportunities that will lead them to productive and meaningful lives.
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 USBE has the authority to audit entities governed by or provided resources by the USBE, including:
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 USBE and reports directly to the USBE Audit Committee.
Critical Internal Audit functions include:
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 firstname.lastname@example.org.
Local Education Agency (LEA) Audit:
Use of Funds:
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 email@example.com or (801) 538-7813.
Audit Plan and Calendar
Internal Audit maintains a list of audits prioritized (approved) by the Utah State Board of Education (USBE). Audits are scheduled based on available resources and upon consideration of staff skillsets and potential conflicts.
What are we working on?
Internal Audit Whitepapers
Want to know more about Internal Audit?:
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.
The Internal Audit Department acts as the external audit liaison for the USBE, so we interact with other agencies that audit the USBE (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.
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.
USBE Utah Schools Directory
Includes District and Charter Schools
The USBE and the Internal Audit Department are committed to protecting individuals who report fraud, waste or abuse. 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.
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 firstname.lastname@example.org
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
250 East 500 South
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:
After a preliminary analysis, your request may then be incorporated into the USBE risk management process for assignment and mitigation, or priority as an audit.
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 conducts separate investigations to consider non-financial concerns.