Mississippi Administrative Code › Title 7 - Education K-12 › Part 3 - Board Policies › Chapter 1 - Accountability › Rule 7-3-1.3 - Bureaus of Internal Audit and Program Evaluation

Current through June 25, 2024
1. PURPOSE
The purpose of the Bureaus of Internal Audit and Program
				  Evaluation is to provide independent, objective evaluations, audits, and
				  consultative services to the State Board of Education and the MDE.
2. REPORTING
The Bureaus of Internal Audit and Program Evaluation report
				  to the Director of Educational Accountability. The Director of Educational
				  Accountability reports to the State Board of Education.
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.