State audit office begins South Summit performance review, auditors call it a partnership focused on students

Darren Underwood, a deputy auditor with the Utah State Legislative Audit Office, told the South Summit School Board on Feb. 26 that the office has begun a performance audit of the district and intends to work closely with district staff during the review.

Underwood, who said he has been with the legislative auditors for about 32 years, described the office’s role as “not the financial auditors” but rather teams that “really dig into the performance and operations” of organizations that receive state funds. He said South Summit is the office’s ninth local education agency under review and that audits will prioritize student achievement as the primary rubric for evaluating operations.

The auditors said they aim for transparency and regular communication with district leadership but cautioned that draft findings are not typically discussed in public during an active audit. “We don’t talk about the findings in a public setting during the audit,” Underwood told trustees, adding that preliminary observations can be shared “one-on-one” with the superintendent and, in some cases, with one other board member so the audit is not prematurely treated as a public document.

Board members asked for broader context about statewide performance and how the audit’s recommendations are handled. Underwood said the office previously issued an audit on statewide testing trends and that final audit reports are presented to the legislature’s audit subcommittee; organizations are statutorily required to respond to recommendations within 180 days, with follow-ups at one year and up to three years as needed.

Superintendent Mann and board members framed the review as an opportunity for improvement. The superintendent said he had volunteered the district for the audit and described the relationship as collaborative. Underwood emphasized the partnership framing, saying the auditors seek to identify management and operational changes that can improve student outcomes.

Next steps: the audit team will complete an initial risk assessment, coordinate on data requests, and provide timeline updates to the superintendent and board as the work progresses. Final findings and formal recommendations will be released publicly through the legislature’s process.