Board sends audit-code questions to legislators after OLAG review and debate

The board divided an audit-committee request into three separate legislative asks and then considered the first: amendments to the LEA Internal Audit Act. Debbie Davis, the board's chief audit executive, summarized the OLAG findings and argued that clarification is needed so local boards understand reporting lines and independence requirements. "It says an internal audit program means an audit function that is conducted by a local school board or charter school governing board independent of the local education agency offices or other operations," Davis said, emphasizing that boards must appoint or contract in ways that preserve independence.

Members debated fiscal and practical consequences. Vice Chair Bollinger and several members expressed concern that a code change requiring a chief audit executive could impose new recurring costs on large LEAs; Davis countered that many LEAs may already be noncompliant and that clarifying language could mirror provisions in the Utah Internal Audit Act. The substitute motion — directing staff to work with legislators to clarify sections of 53G-7 (401(5), 402(2) and (3)) and to consider the Utah Internal Audit Act in light of the OLAG best-practices handbook — passed 14–1. Member Real explained his dissent as a general objection to seeking more legislative involvement on this item.