Policy BAB- Board Legal Status:Fiscal Responsibilities (PDF)
Issue Date: September 15, 2021
Updated: November 17, 2022
Approval of Fiscal Policies and Procedures
The Board shall approve written fiscal policies and procedures as required by State Board of Education rule. (See Policy CAG.)
Utah Admin. Rules R277-113-6(1)(a) (November 8, 2021)
Oversight of District Internal Control System
The Board shall ensure, considering guidance in “Standards for Internal Control in the Federal Government,” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission, that District administration establishes, documents, and maintains an effective internal control system for the District.
Utah Admin. Rules R277-113-6(1)(b) (November 8, 2021)
Review of Financial Matters
The Board shall develop a process to regularly discuss and review District (1) budget and financial reporting practices, (2) financial statements and annual financial and program reports, (3) financial position, (4) expenditure of restricted funds to ensure District administration is complying with applicable laws, regulations and award terms and conditions, and (5) systems and software applications for compliance with financial and student privacy laws.
Utah Admin. Rules R277-113-6(1)(c) (November 8, 2021)
Audit Review
The Board shall receive the results of required annual audits from the external auditor as required by Utah Admin. Rules R123-5-5.
Utah Admin. Rules R123-5-5 (November 1, 2017)
Utah Admin. Rules R277-113-6(1)(d) (November 8, 2021)
Procurement and Contract Oversight
The Board shall oversee procurement processes, including reviewing the scope and objectives of District contracts or subawards with entities that provide business or educational services to the District and receiving reports regarding the compliance and performance of entities with contracts or subawards with the District. The Board shall also ensure that the procurement process for the District’s external auditor complies with Utah Admin. Rules R123-5-4. The Board shall also ensure that District administration implements sufficient internal controls over the functions of entities with contracts or subawards to perform services on behalf of the District.
Utah Admin. Rules R277-113-6(1)(e), (f), (g) (November 8, 2021)
Board Hotline
It is the policy of the Board of Education of Juab School District to be accountable to education stakeholders and strive to ensure public trust and confidence that district resources are appropriately managed and safeguarded.
The Juab School District Hotline, in coordination with the Utah State Board of Education Internal Audit Department, provides an avenue for education stakeholders (e.g., citizens, employees, contractors) to report:
- Suspected financial improprieties or violations of (i) laws or applicable regulations
- Waste or misuse of district funds or resources
- Gross mismanagement
- Abuse of authority
- Unethical conduct
- Constructive suggestions for improving the district regarding financial-related matters, internal controls, or compliance.
The Hotline coordinates the efforts of existing resources and public education governance structures to ensure efficient and effective consideration of concerns, while mitigating potential duplication of efforts.
Utah Code § 67-21-3; 63G-2-305
Fraud, Waste, Abuse Hotline Complaint Procedures:
Complaints may be submitted through any of the following avenues:
Email:
Phone: 801-538-7813 – this is a dedicated line just for hotlines.
US Mail: Director of Internal Audit
Utah State Board of Education
PO Box 144200
250 East 500 South
Salt Lake City, Utah 84114-4200
In-Person: by visiting the offices of the Internal Audit Department at the Utah State Board of Education (see address above).
Direct Webpage submission: Report Fraud, Waste, or Abuse Form tab at
https://schools.utah.gov/internalaudit
Consider including the following information with your concerns:
- description of the suspected violation(s).
- the name of the employee(s) involved.
- the school, division, and location where the action occurred.
- the date(s) the action occurred.
- any other details that may be important for the investigation – other witnesses, evidence, documents, dollar amounts, time period, etc.
- specific law or regulation that has been violated if known.
- your name, address, email, and phone number, although personally identifiable information is not required (i.e., you may report anonymously). if you elect to provide personally identifiable information, you may still choose to keep your information confidential (see confidentiality below).
Whistleblower Protection
Utah Code § 67-21-3 prohibits public employers from taking adverse action against their employees for reporting government waste or violations of law in good faith, to the appropriate authorities. A school district employee is presumed to have communicated in good faith if they have given written notice or otherwise formally communicated the conduct to a governing or management body or audit office as outlined in Utah Code § 67-21-3(1)(b)(iv) and (vi). Whistleblower protections do not apply to anonymous complaints.
Confidentiality
The identity of the complainant is considered protected information under the Utah Government Records Access and Management Act (GRAMA) and will be kept confidential if requested by the complainant and to the extent allowed by law. (See Utah Code §63G-2-305). Complaints may be submitted anonymously to the Hotline; however, it is preferable that the complainant provide their name and contact information to allow for follow-up questions.