Subject: Thoughts on SB93 S1
Date: Thu Mar 13 14:17:45 MDT 2014
Yesterday SB93 S1 was significantly amended, including amendments that make the bill:
1. Applicable only to districts of enrollment of 10,000 students or more
2. Applicable to charter schools, but they are, of course, below the threshold currently
Our local boards of education, their superintendents and business administrators appreciate House members and the sponsors for addressing those two key concerns. Thank you!
The bill will now require internal auditing functions for these districts (per 2012-13 enrollment data):
Alpine, Box Elder, Cache, Canyons, Davis, Granite, Jordan, Nebo, Ogden, Provo, Salt Lake City, Tooele, Washington, and Weber. The fiscal note on the bill estimates a cost per school district of up to $65,000 annually for internal audit services.
Additionally, please know that school districts already audit in many ways:
1. Many already have a functioning audit committee that is, in part, usefully comprised of at least one elementary and one secondary principal who are at the implementation level and can spot areas of weakness in the schools more readily than, perhaps, others.
2. Districts have regular internal audits by the USOE and by district administrators whose jobs rely on ensuring fidelity and legality in all financial activities.
3. Districts have annual independent financial audits, as required by law.
4. Districts readily submit to ongoing legislative audits and to other state and federal audits.
We ask you to consider these points as you deliberate over SB93 S1.
Dr. Patti Harrington
Utah School Superintendents Association
860 E. 9085 South
Sandy, UT 84094