- Prior to its approval, concerns were voiced over the revised wording in the current management hierarchy with the State Superintendent and Board of Education.
After some debate, an updated charter concerning internal audits by the Mississippi Department of Education was approved by the State Board of Education on Wednesday.
Updating the charter to modern Global Internal Audit Standards has been underway since last year, with discussion last summer determining the Board would seek an Attorney General’s opinion on who the internal auditor would report to first, whether it was to be the State Superintendent or the Board of Education.
That opinion stated that the internal auditor, a position currently filled by Samantha Atkinson, would report to the Board. However, Board member Bill Jacobs said the wording used in the updated charter seems to conflict with that opinion.
“And some of the language in here makes that a real question,” Jacobs said.
He made it clear that his concern was not with current State Superintendent Dr. Lance Evans, but for future MDE leaders and Board members.
“Throughout the charter it talks about the importance of independence, and that’s my main concern, is independence of Sam and Sam’s office,” Jacobs said referring to Atkinson. “She needs to be able to act independently without any interference with management.”
He argued that by listing the State Superintendent as first in line in the management hierarchy it undermines the auditor’s independence.
Jacobs proposed to send the charter back to the appropriate subcommittee for an amendment that puts the State Superintendent third in line. Other than the Board and State Superintendent, that position also reports to the Office of Educational Accountability.
“We have not filled that position and by state law we’re required to. I won’t go into that,” Jacobs added.
During his explanation, Jacobs noted that the charter was formed in response to a 2017 State Auditor report that cited a “perceived lack of oversight” by the Board of Education which could potentially result in fraud, waste or abuse.
Board Chair Matt Miller disagreed with Jacobs’ reading of the charter, saying that the amended charter does put an emphasis on independence. He said it was formed with the same aim of ensuring future MDE and Board leadership are kept in the loop if issues arise.
“The focus of this is that the internal auditor has independence,” Miller said. “The dual reporting requirement to the Board and to the Superintendent is vital. The biggest thing that we have to understand and appreciate is that whoever we put in the position of internal auditor we have to trust her or his judgement.”
He added that whoever occupies the positions of internal auditor and State Superintendent, when there is an issue, the Board should be made aware.
“We have to trust that that internal auditor has the objectivity and discretion that she or he is going to report either to the chair or the head of the subcommittee,” Miller said, adding that trust should work both ways. “If there is an issue with that department we cannot fix it without the Superintendent’s help, period. That has to happen.”
A vote to pass the updated charter received majority approval, with Jacobs voting in opposition.
Jeremy Pittari
