3. RESPONSIBILITIES
The Bureaus of Internal Audit and Program Evaluation are
responsible for carrying out the internal audit and internal program evaluation
functions of the Department as follows:
Bureau of Internal Audit:
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
and the State Board of Education.
d. Serving as the liaison between external
audit and oversight entities such as the Office of the State Auditor, Joint
Legislative Committee on Performance Evaluation and Expenditure Review, Ethics
Commission, CPA firms, and other 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 that covers no more than two years to the
Internal Accountability Subcommittee for approval.
i. Performing special projects in response to
requests received from the State Board of Education, State Superintendent of
Education, and the State Legislature.
Bureau of Program Evaluation:
a. Developing Program Evaluation Plan based
upon State Board of Education priorities and discussions with State Board
members, the State Superintendent and Chiefs regarding program goals and
objectives, program requirements and program risks.
b. Submitting Program Evaluation Plan that
covers no more than two years to the Internal Accountability Subcommittee for
approval.
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 and the Internal
Accountability Subcommittee.
e.
Performing special projects in response to requests received from the State
Board of Education, State Superintendent of Education, and the State
Legislature.
f. Performing
follow-up reviews on the implementation of any recommendations outlined in the
evaluation report.
4.
AUTHORITY
The Bureaus of Internal Audit and Program Evaluation shall
have unrestricted access to all MDE records, personnel, and physical properties
relevant to the performance of evaluations, audits, and consultative services.
The Bureaus will have full and free access to the Internal Accountability
Subcommittee.
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.
