A Performance Audit of USOR's Budget and Governance


Book Description

This report found that the Utah State Office of Rehabilitation (USOR) mismanaged its budget through weak budget practices leading to a $4.9 million deficit in 2014, a need for a $6.3 million state supplemental appropriation in 2015, a $5 to 6 million penalty from the federal government, and reduced future spending abilities. Weak governance oversight by the Utah State Board of Education and the Utah State Office of Education prolonged and worsened these problems. Auditors believe that USOR's mission would be better governed within another state agency, with the Department of Workforce Services (DWS) showing the most overlap of purpose. Finally, the use of the Visually Impaired Trust Fund to cover vocational rehabilitation expenses was imprudent. The current State Superintendent, Utah State Board of Education, and USOR are currently working to address these issues.