The State Board of Education on Wednesday approved an updated internal audit charter for the Mississippi Department of Education after debate about revised wording in the management hierarchy, board members said.
Board officials said the update aligns the charter with modern Global Internal Audit Standards and has been under way since last year. Board members said a decision last summer led them to seek an opinion from the state Attorney General on whether the internal auditor should report first to the State Superintendent or to the board. The Attorney General’s opinion said the internal auditor, a position currently held by Samantha Atkinson, would report to the board.
Board member Bill Jacobs said some language in the revised charter appears to conflict with that opinion. “And some of the language in here makes that a real question,” Jacobs said. He said his concern was the long-term independence of the internal auditor and proposed sending the charter back to a subcommittee to amend the reporting order so the State Superintendent is third in the management hierarchy. Jacobs noted the position also reports to the Office of Educational Accountability and said that slot has not been filled. “We have not filled that position and by state law we’re required to. I won’t go into that,” he said.
Board Chair Matt Miller disagreed with Jacobs’ interpretation and said the amended charter emphasizes the auditor’s independence while keeping MDE and board leadership informed when issues arise. “The focus of this is that the internal auditor has independence,” Miller said. He described dual reporting to the board and the superintendent as “vital” and said the board must be able to trust the auditor’s judgment.
The charter was approved by a majority vote, with Jacobs voting in opposition. Board members said the charter was formed in response to a 2017 State Auditor report that cited a “perceived lack of oversight” by the board that could potentially result in fraud, waste or abuse.
Jon Ross Myers is the executive editor and publisher of the Mississippi News Network, Mississippi's largest digital only media company. He can be reached at editor@tippahnews.com
