Legislation Details

File #: 24-531   
Type: Report Status: Presented
In control: Board of Trustees
On agenda: 10/23/2024 Final action: 10/23/2024
Title: 2024 Fraud Risk Assessment
Attachments: 1. UTA 2024 Fraud Risk Assessment, 2. Fraud Risk Assessment Submission Confirmation

TO:                

Board of Trustees

THROUGH:  

Jay Fox, Executive Director

FROM:          

Mike Hurst, Director Internal Audit

PRESENTER(S):

Viola Miller, Chief Financial Officer

 

Mike Hurst, Director Internal Audit

 

TITLE:                                                                                                                                                                         

title

2024 Fraud Risk Assessment

end

 

AGENDA ITEM TYPE:                                                                                                                        

Report

RECOMMENDATION:                                                                                                                       

Informational report                      

BACKGROUND:                                                                                                                                 

The Office of the State Auditor (Utah) requires government agencies to annually complete a fraud risk assessment. The assessment is self-administered by the agency and assesses the existence and strength of policies and controls that are key to reducing the risk of fraud. The completed assessment is submitted to The Office of the State Auditor and is to be presented to the agency’s governing body.

DISCUSSION:                                                                                                                                      

The 2024 Fraud Risk Assessment was completed jointly by the Finance and Internal Audit departments. Mike Hurst, Director Internal Audit, submitted the report to the Office of the State Auditor and received confirmation that it was received. The results of the assessment will be shared with the Board of Trustees.

ALTERNATIVES:                                                                                                                                    

Not applicable

FISCAL IMPACT:                                                                                                                                

Not applicable

ATTACHMENTS:                                                                                                                                

UTA Fraud Risk Assessment 2024 signed

Fraud Risk Assessment Submission Confirmation