Audit Plan
- Audit Overview
- Audit Committee
- 2022-23 Audit Plan
- 2021-22 Audit Plan
- 2020-21 Audit Plan
- 2019-20 Audit Activities
- 2018-19 Audit Activities
- 2017-18 Audit Activities
- 2016-17 Audit Activities
Audit Overview
Board of Education
Internal Audit Plan
For Performance and Compliances Audits
Description:
The Davis School District Internal Audit provides performance and compliance audit services to the School Board. Financial audit services are provided by DSD's external auditors and by the DSD's Director of Internal Audit who reports to the Superintendent.
Objectives and Responsibilities:
The overall objective of the DSD Internal Audit is to assist the DSD administration and the School Board in the effective discharge of their responsibilities by providing them with objective analyses, appraisals, recommendations, and pertinent audit comments concerning the following activities:
- Reviewing and appraising the soundness, adequacy, and application of operating controls.
- Promoting an effective system of internal controls at a reasonable cost.
- Recommending operating improvements.
- Determining whether a department or program is achieving its mission, goals, and objectives in an effective manner.
- Assessing compliance with internal policies and procedures as well as local, state, and federal laws; and
- Providing sufficient follow-up on audit findings to determine the degree of implementation of audit recommendations.
Standards of Practice
The DSD Internal Audit follows Government Auditing Standards.
Reporting Responsibilities
The School Board voted to retain BDO, an outside auditing firm, to fulfill Utah Code 53G-7-402(3). The firm reports directly to the Audit Committee and through the Audit Committee to the School Board. The Audit Committee consists of three members of the School Board.
Allegations of Fraud, Waste, and Abuse
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 tips submitted 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. For more information go to the hotline webpage.
Audit Committee
Board of Education Internal Audit Committee
Liz Mumford
Audit Committee Chair
Board Member
emumford@dsdmail.net
John Robison
Board President
jrobison@dsdmail.net
Gordon Eckersley
Board Member
geckersley@dsdmail.net
2022-23 Audit Plan
This audit plan includes a list of performance, compliance, or financial audits projected for the period of July 1, 2022, to June 30, 2023, under the oversight of the Davis School District Board of Education. This plan is independent of any audits conducted by federal or state entities and is distinct from financial investigations or analyses conducted internally by the district administration.
Prioritized Audit Plan
Description: The Board of Education has contracted with the firm BDO to perform work as an independent auditor. The firm shall complete two audits this fiscal year with scopes under the supervision of the audit committee. Completed audits will be reported to the full Board of Education in an open meeting.
1. Purchasing Department: The audit will demonstrate District compliance with policy, laws, and regulations regarding vendor lists, requests for proposals, and contracts. It will determine the effectiveness of documentation, approval, and controls in the department.
2. Self-Insured Medical Program: The audit will check compliance with laws and regulations for self-insured organizations.
Follow-up on Previous Audits
Description: The purpose of performing follow-up is to determine that corrective actions have been put into place to address audit recommendations. The audit committee may direct BDO to determine whether agreed-upon actions have been implemented in a timely manner and operations continue to have an adequate control structure in place.
Process Improvement Opportunities
Description: The audit committee may note patterns from the quarterly hotline report and field audit requests from board members and district administration. Such patterns or requests may identify additional audits to increase the efficiency of district programs or to evaluate compliance with current district policies and procedures or state rules and codes.
Any changes to the adopted audit plan shall be recommended by the committee and approved by the full board.
2021-22 Audit Plan
This audit plan includes a list of performance, compliance and financial audits projected for the period of July 1, 2021 to June 30, 2022, with the oversight by the Davis School District Board of Education. The plan is independent of any audits conducted by federal or state entities and distinct from financial investigations or analysis conducted internally by the district administration.
Prioritized Audit Plan based on Risk Assessment
Description: The Board of Education has contracted with the firm BDO (formerly known as Piercy, Bowler, Taylor & Kern) to perform work as an independent auditor. The firm shall complete two audits this year with scopes under the supervision of the audit committee. The audits selected for this plan are from the prioritized list generated in a comprehensive risk assessment performed in 2020 and from recommendations of the audit committee. Completed audits will be reported to the full Board of Education in open meeting.
1. Implementation of USBE fee rules
2. Budgeting Process of Davis School District
Follow-up on Previous Audits
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. The audit committee may direct BDO 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: The audit committee may note patterns from the quarterly hotline report and field audit requests from board members, district administration or employees. Such patterns or requests may identify additional audits to increase the efficiency of district programs or to evaluate compliance with current district policies and procedures or State of Utah regulations.
Any changes to the adopted audit plan shall be recommended by the committee and approved by the full board.
2020-21 Audit Plan
This audit plan includes a list of performance, compliance and financial audits projected for the period of July 1, 2020 to June 30, 2021 with the oversight by the Davis School District Board of Education. The plan is independent of any audits conducted by federal or state entities and distinct from financial investigations or analysis conducted internally by the district administration.
Prioritized Audit Plan based on Risk Assessment
Description: The Board of Education contracted with the firm Piercy, Bowler, Taylor & Kern: Certified Public Accountants to perform work as an independent auditor. PBTK used Generally Accepted Audit Standards in early 2020 to complete a district-wide risk assessment with input from a diverse group of district and school administrators, employees and board members. The following list of potential audit topics is prioritized based on the assessment results. The firm shall complete 3-4 audits each year, in this order, with scopes under the supervision of the audit committee. Completed audits will be reported to the full Board of Education in open meeting.
- Information Technology
- Organizational Efficiency and Effectiveness
- Human Resources
- Special Education
- Budgeting Process
- Teaching & Learning Programs
- Construction, Maintenance, and Custodial
- Federal Programs
- Fleet Operations
Follow-up on Previous Audits
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. The audit committee may direct PBTK 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: The audit committee may note patterns from the quarterly hotline report and field audit requests from board members, district administration or employees. Such patterns or requests may identify additional audits to increase the efficiency of district programs or to evaluate compliance with current district policies and procedures or State of Utah regulations. Any changes to the prioritized audit plan shall be recommended by the committee and approved by the full board.
2019-20 Audit Activities
Fiscal Year 2020 Audit Activities
This audit plan includes performance and compliance audit activities for the period of July 1, 2019 to June 30, 2020.
Board Adoption of an Independent Audit Firm
Description: After significant discussion about potential audit approaches, the Davis School District Board of Education voted to proceed with a contracted audit firm to fulfill Utah Code 53G-7-402(3). The Board retained Piercy, Bowler, Taylor & Kern, an independent local CPA company with experience in school districts, through the state-approved RFP process. PBTK reports directly to the Audit Committee and through the Audit Committee to the School Board. The Audit Committee consists of three members of the School Board.
Comprehensive Risk Analysis
Description: The Institute of Internal Auditors’ Professional Standards requires an internal audit plan to be risk-focused. PBTK commenced their work in 2020 with a comprehensive risk assessment; 14 broad potential risk areas were determined and employees and the board were interviewed and surveyed. The auditor complied, analyzed and shared in the aggregate, the results of the survey with the audit committee and board to inform the internal audit program. Internal audit focus is on operations, process, and performance measures, rather than on purely financial or compliance considerations.
Follow-up on Previous Audits
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: The audit committee may note patterns from the quarterly hotline report and field audit requests from board members, district administration or employees. Such patterns or requests may identify additional audits to increase the efficiency of district programs or to evaluate compliance with current district policies and procedures or State of Utah regulations. Any changes to the prioritized audit plan shall be recommended by the committee and approved by the full board.
2018-19 Audit Activities
Fiscal Year 2019 Audit Activities
This audit plan includes an unordered list performance and compliance audit activities for the period of July 1, 2018 to June 30, 2019.
Boundary Variance Procedures
Description: Davis School District provides enrollment options that meet the diverse needs and interests of District students. One such option is policy on Open Enrollment and Boundary Variances. This audit will determine whether the district is following its procedure for granting boundary variance requests.
Dual Immersion Funding
Description: To evaluate the funding for Chinese, French, and Spanish immersion programs using non-immersion programs as a baseline.
Human Resources
Description: To evaluate how applicants progress through the District application process and whether the process is in compliance with District policies and procedures as well as state and federal laws and regulations. This audit will focus on the process at the district level rather than the individual hiring decisions made by a department or school.
Student Privacy with Third Party Applications
Description: To determine whether the District is in compliance with policy, laws, and regulations regarding student privacy with the use of applications from third party vendors.
Purchase Orders
Description: This audit will concentrate on the policies and procedures over purchase orders. It will evaluate district practice against state and district policies, guidelines, and laws. It will also determine the existence and effectiveness of documentation, approval, oversight and reconciliation.
Follow-up on Previous Audits
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.
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.
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.
2017-18 Audit Activities
Fiscal Year 2018 Audit Activities
This audit plan includes performance and compliance audit activities in Fiscal Year 2018 for the period of July 1, 2017 to June 30, 2018.
Credit Card Procedures
Description:
This audit is a carryover from FY2017 and will concentrate on the adequacy of the controls over maintenance of appropriate documentation, approval, oversight, and reconciliation; and compliance with DSD policies and regulations.
Internal Control Framework
Description:
This audit will identify the processes and procedures in each district department that is designed to provide reasonable assurance regarding the achievement of department objectives relating to finances, operations, reporting and compliance. The audit will also evaluate the adequacy and effectiveness of those processes and procedures. This will be a multi-year audit with FY2018 activities focusing on the accounting, accounts payable, purchasing, and warehouse departments.
Employee Travel
Description:
This audit will concentrate on the adequacy of controls regarding employee travel. It will evaluate district practice against state and district policies, guidelines, and laws. It will also determine the existence and effectiveness of documentation, approval, oversight and reconciliation.
District Math Program
Description:
This audit will be broken down into two different parts. The first part will determine whether or not the continued development and use of the district math program is cost effective. The second part will evaluate the effectiveness of the program. It will also assess the use of district materials in achieving goals for student growth in math. It will determine the extent the program is being supplemented with external resources.
Follow-up on Previous Audits
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.
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.
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.
2016-17 Audit Activities
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.