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Independent audit finds process‑and‑documentation recommendations; no systemic self‑insurance failures reported
Summary
An independent audit of the Davis County School District’s self‑insurance program found documentation gaps and recommended procedures but did not identify systemic mismanagement. The audit committee recommended continuing current benchmarking and claims‑trend monitoring rather than commissioning a costly, full‑detail claim‑by‑claim review.
Tim Leffel, Davis County School District business administrator, briefed the board on Jan. 21 about the independent audit of the district’s self‑insurance program and the audit committee’s recommendations.
Leffel said the engagement began in summer and that auditor BDO experienced staffing turnover and difficulties obtaining proprietary discount data from insurers, which delayed reporting. He told the board that the audit’s findings…
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