Fiscal Year 2017 Audit Activities
High School Fees
Description: The purpose of this audit is to determine whether fees charged at the high schools comply with the approved district fee schedule and state law.
Credit Card Procedures
Description: This audit will concentrate on the adequacy of the controls over maintenance of appropriate documentation, approval, oversight, and reconciliation; and compliance with DSD policies and regulations.
High School Graduation Rates
Description: This audit will explore how high school graduation rates are calculated and determine how students are utilizing the different alternative class formats (i.e. online classes).
Follow-up on SCC Webpages
Description: The purpose of performing follow-up on audit recommendations is to determine that corrective actions have been put into place to address audit observations. Internal Audit will perform steps necessary to determine that agreed upon actions have been implemented in a timely manner and whether operations continue to have an adequate control structure in place.
Process Improvement Opportunities
Description: Requests from the Board of Education, district management, or employees to identify opportunities to increase economy and efficiency of district programs or to evaluate compliance with current district policies and procedures or State of Utah regulations.
Allegations of Fraud, Waste, and Abuse (Hotline)
Description: Upon notification or discovery of suspected fraud, Internal Audit will oversee and coordinate actions taken in following up on the suspected fraud. Fraud related cases may be the result of calls to the hotline, employee and management reports of suspicious activities, and fraud identified during audits. Incidents reported directly to Internal Audit through the hotline or employee calls are initially reviewed by Internal Audit to determine the course of action.