Internal Audit

The Bureau of Internal Audit conducts internal audits designed to provide reasonable assurance regarding the achievement of objectives in the effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations. The duties of the Bureau of Internal Audit include:

• Evaluating the Department’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.
• Conducting objective and professional evaluations of Department activities to determine compliance with agency policies and procedures as well as applicable state and federal laws and regulations and to determine if goals and objectives are efficiently and effectively attained.
• Reporting evaluation results, including deficiencies and recommendations, to Department management and the Mississippi Board of Education.
• 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, and Federal agencies.
• Ensuring prompt resolution of audit deficiencies reported by external entities.
• Reviewing the audit report of each public school district, community college, and university receiving federal funding from the Department to ensure corrective action on audit deficiencies of federal programs is appropriate and timely.
• Assisting departmental staff and school district personnel in interpreting and applying program guidelines.
• Performing special projects in response to requests made by the Mississippi Board of Education, State Superintendent of Education, and the State Legislature.

As public servants, there is a responsibility to the citizens of this state to conduct business with integrity, honesty, and accountability.  Section 11 of the MDE Employee Policy and Procedures Manual  describes the ethical obligation of all MDE employees. The most important thing that can be done if there is a genuine concern about unethical, inappropriate, or illegal behavior is to speak up. To electronically report any suspected fraudulent activity, MDE employees may complete and submit the Fraud, Waste and Abuse form. The form will be directed to the Bureau of Internal Audit for review and investigation. NOTE: State law grants certain protections to whistleblowers, and any retaliation against employees who report suspected fraud, waste and abuse is strictly prohibited (Miss. Code Ann. § 25-9-173).

Suspected fraud, waste and abuse may be reported directly to the Office of the State Auditor through their website at http://www.osa.state.ms.us/. The electronic form is located at http://www.osa.ms.gov/fraud/.