DD to Green

Preserved source reading copy
Subject: Re: Possible Audit Request
Date: Tue, 19 May 2026 19:22:21 +0000

Member Green,

Thank you for reaching out about this. I listened to the Committee discussion on this and it sounds like at this point, Davina will be bringing a timeline about what it would take do the things listed in the motion. A significant question is what is meant by "comprehensive review and audit". As you are aware, an internal audit provides an independent and objective review of an area in accordance with professional auditing standards.

To turn this into a formal request for an audit, the general process is to fill out the attached form. Once it is finalized, it would go to the Audit Committee who can discuss it and consider making a recommendation to the Board. Although this is the general process, it is not a process required by Board Bylaws or Board Policy. Rather, the requirement that must be met is in Board Policy 2006 and states:


  1.
The Audit Committee of the Board shall have all responsibilities and powers stated in Section 63I-5-301(3), except for the following, which are retained by the Board: d.  approving the internal audit plan, modifications to the plan, and the budget.

Thus, it is the board's role to approve audits that will be included on the audit plan, and recommendations for audits may come from a variety of sources. The Audit Plan currently has the following projects on it, so you could also consider proposing the priority of the audit based on risk (i.e., what number it should be on the list), in addition to making the request for an internal audit.


  1.
UPPAC (In-process)
  2.  USDB Consultation (no deliverables, assistance as requested)
  3.
USBE Advisory Committees (In-process)
  4.
Data Analysis Consultation (Not yet started)
  5.
Credit Recovery (Not yet started)
  6.
USBE Conferences, Memberships, and Travel (Not yet started)
  7.
USBE Work Time and Leave Analysis (Not yet started)

I went ahead and populated some basic information in the attached form as a draft based on what you provided; however, you are welcome to revise any and all information and add the additional details you mentioned you have. Please let me know if you have additional questions about the process or the form.

Best,


Debbie Davis, CPA

Chief Audit Executive|   Internal Audit Department|   Utah State Board of Education



________________________________
From: Emily Green <[contact redacted]>
Sent: Monday, May 18, 2026 5:26 PM
To: Debbie Davis <[contact redacted]>
Subject: Possible Audit Request

Dear Debbie,

We had our standards and assessment meeting today and worked on the Sensitive Materials model policy.  I presented the following motion and it passed, however, I am reaching out to you after further discussion to see if this is something that we could create into a formal audit? This is a broad motion and I have way more detail on what I feel we need to understand statewide and industry wide with the curation of books for libraries.  Could you help me understand how I might proceed?

Sincerely,

Emily

I move that the Standards and Assessment Committee direct staff to conduct a comprehensive review and audit of public school library material selection and acquisition practices in Utah, including funding sources, procurement procedures, vendor and publisher relationships, librarian qualifications and training, collection development standards, distributor influence, and the role of professional organizations in shaping library policies and purchasing decisions.


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