Bureaus of Internal Audit and Program Evaluation

Bureaus of Internal Audit and Program Evaluation 1. PURPOSE The purpose of the Bureaus of Internal Audit (BIA) and Program Evaluation is to provide independent, objective evaluations, audits, and consultative services to the SBE and the MDE. 2. RESPONSIBILITIES The BIA and Program Evaluation are responsible for carrying out the internal audit and internal program evaluation functions of the MDE as follows: BIA: a. Evaluating the MDE’s system of internal controls to provide reasonable assurance to management that internal controls are adequate and effective, professional standards of business conduct are observed, and assets are properly accounted for and safeguarded. b. Conducting objective and professional internal audits of MDE activities to determine compliance with agency policies and procedures as well as applicable state and federal laws and regulations and determine if goals and objectives are efficiently and effectively attained. c. Reporting internal audit results, including deficiencies and recommendations, to MDE management, the SBE and its Internal Accountability Subcommittee. d. Serving as the liaison between external audit and oversight entities such as the Office of the State Auditor, CPA firms, and other applicable state and federal agencies. e. Ensuring prompt resolution of audit deficiencies reported by external entities. f. Reviewing the Single Audit Reports of public school districts, charter schools, community colleges, Institutions of Higher Learning (IHLs), and other public/non-public entities that receive federal funding directly from MDE and expend a certain amount in federal awards during the entity’s fiscal year (as prescribed by 2 C.F.R. § 200.501) to ensure corrective action on audit deficiencies of federal programs is appropriate and timely. g. Conducting risk assessments to facilitate audit planning. h. Submitting risk-based Internal Audit Plan annually to the Internal Accountability Subcommittee for review and recommendation to the SBE. i. Performing special projects in response to requests received from the SBE, State Superintendent of Education, and the State Legislature. Bureau of Program Evaluation: a. Developing a Program Evaluation Plan based upon SBE’s priorities and discussions with SBE members, the State Superintendent, and members of the Executive Leadership Team regarding program goals and objectives, program requirements and program risks. b. Submitting a Program Evaluation Plan that covers no more than two years to the Internal Accountability Subcommittee for review and recommendation to the SBE. c. Conducting objective and professional evaluations of MDE activities to determine if goals and objectives are efficiently and effectively attained. d. Reporting program evaluation results, including deficiencies and recommendations, to MDE management, the SBE, and the Internal Accountability Subcommittee. e. Performing special projects in response to requests received from the SBE State Superintendent of Education, and the State Legislature. f. Performing follow-up reviews on the implementation of any recommendations outlined in the evaluation report. 3. AUTHORITY Program Evaluation and the BIA shall have access to all functions, data, records, information, physical property, and personnel pertinent to its performance evaluations, consultative services, or internal audit responsibilities relevant to its work, in accordance with Miss. Code Ann. § $25-65-9, and applicable laws. Additionally, the Director of Internal Audit or the Director of Program Evaluations may meet directly with the Subcommittee or full SBE, including in executive session when approved by the State Superintendent or SBE Chair, to discuss matters affecting any audit or evaluation independence, significant risk, or issues of concern within their purview. For independence purposes, staff in the Bureaus of Internal Audit and Program Evaluation have no authority or responsibility for MDE activities which are audited or evaluated. Further, the Bureaus do not have the authority to require implementation of any recommendations; that authority remains with management.