DISD Office of The Inspector General Proposal

Charter Dallas Independent School District Office of the Inspector General
Preamble
The Dallas Independent School District shall establish an Office of the Inspector General that will report directly to the audit committee of the Board of the Trustees and will be responsible for (1) ensuring district-wide compliance with Federal and State and grant requirements, (2) managing all internal audit functions, and (3) overseeing an investigative Office of Professional Responsibility. Because the Dallas Independent School District is required to abide by a broad array of federal, state and local laws, and is dependent on funding from various governmental sources, it is critical that the internal audit, compliance and investigatory functions be centralized into an integrated, coordinated and robust function that will ensure accountability throughout the organization.
I.
Creation of the Office of the Inspector General

There is hereby created for the Dallas Independent School District (the Dallas ISD) an Office of the Inspector General (the OIG).
II.
Purpose
The purpose of the OIG is: 1. to provide for an independent and objective reporting mechanism regarding accounting, compliance and ethical violations directly to the Dallas ISD Board of Trustees (the Board); 2. to conduct and supervise audits, reviews and analyses relating to the internal controls, programs, operations, and contracts of Dallas ISD; 3. to detect, investigate, and prevent fraudulent, wasteful or unethical behavior by Dallas ISD employees or vendors doing business with the Dallas ISD; 4. to ensure compliance with applicable policies, procedures, Federal and State laws, and regulations and grants through ongoing and rigorous monitoring; 5. to conduct an annual enterprise-wide risk assessment;
6. to provide the Board and Dallas ISD management with independent analyses, evaluations, and appraisals of performance effectiveness, accuracy of information systems, economic and efficient utilization of resources, and adequacy of internal controls; and 7. to keep the Board and management informed of issues and deficiencies relating to compliance with applicable policies, procedures, Federal and State laws, regulations and grants, and the need and status of any appropriate corrective action.
III.
Appointment and Removal of the Inspector General

The Inspector General shall be recommended by the Boards audit committee (the Audit Committee) and appointed by the Board to serve a three year term, which may be extended for only one additional two year period. No additional extensions or renewals will be allowed. The terms of the Inspector Generals employment shall be described in an employment contract between the Inspector General and Dallas ISD. The Inspector Generals compensation shall be determined by the Audit Committee, and shall be reviewed annually. The Inspector General may be removed from his or her position prior to the end of their term only for cause, which term shall be defined in the Inspector Generals employment contract. The Board of Trustees may only consider the termination of the Inspector General prior to the expiration of his or her term upon a motion unanimously approved by the Audit Committee. Upon such motion, a vote by a majority of the Board shall be required to terminate the Inspector Generals employment.
IV.
Authority of the Inspector General

The Office of the Inspector General is authorized: 1. to have full, free, and prompt unrestricted access to all Dallas ISD employees, records, reports, audits, reviews, plans, projections, documents, files, contracts, memoranda, correspondence, data, or information on audio/video/computer tape/disk, or other materials of Dallas ISD; 2. to administer oaths or affirmations, take testimony and compel the production of such books, papers, records and documents as may be deemed relevant to any inquiry or investigation undertaken, including with respect to vendors doing business with the Dallas ISD;
3. to select, appoint, employ and terminate such officers and employees as may be necessary to carry out the functions, powers, and duties of the OIG; 4. to the extent and in such amounts as may be approved by the Board, pursuant to the rules, regulations, and applicable procurement policies, to enter into contracts and other arrangements for audits, investigations, studies, analyses, and other services with public agencies and with private persons to carry out the duties and responsibilities of the OIG; 5. to have direct and prompt access to any Dallas ISD Trustee, officer, employee, or contractor, as may be necessary to carry out the duties and responsibilities of the OIG; 6. to place employees of the Dallas ISD on unpaid leave, subject to approval by the Audit Committee and compliance with any applicable Board policy, if such employee fails to comply with a request for information within five business days of such request made in writing by the Office of the Inspector General; and 7. to make available to appropriate law enforcement officials information and evidence which relate to criminal acts that may be obtained in the course of OIG duties.
V.
Structure of the Office of the Inspector General

The Inspector General shall supervise all personnel within the OIG. All personnel employed in the OIG shall be non-contract employees and will serve on an at-will basis. The Inspector General shall have exclusive authority to determine compensation for all employees within the OIG, subject to necessary approvals under relevant Board policy, and shall be responsible for establishment of appropriate employee review procedures. The Inspector General shall directly supervise three Assistant Inspectors General (each an AIG) and the Counsel for the Inspector General. The AIGs shall be: 1. The AIG for Internal Audit; 2. The AIG for Investigations; and 3. The AIG for Compliance. The duties for each AIG and the Counsel for the Inspector General shall be detailed in a job description approved by the Inspector General.
VI.
Complaints by Employees and Reprisals
1. The Inspector General will have exclusive authority concerning the initiation of any investigation, audit, or compliance action concerning the Dallas ISD and its employees, including the Superintendent of Schools, unless overridden by unanimous vote of Audit Committee. 2. The Inspector General may receive and investigate complaints or information from any source, including any employee or contractor of Dallas ISD, concerning the possible existence of an activity constituting a violation of law, rules or regulations, or mismanagement, gross waste of funds, abuse of authority, or a substantial and specific danger to the public health and safety. 3. Any employee who in good faith complains or discloses information to the Inspector General shall benefit from any protections or benefits described in Dallas ISDs retaliation policy.
VII.
Duties and Responsibilities of the Inspector General

1. In addition to the responsibilities listed in Section IV, it shall be the responsibility of the Inspector General: a. to provide policy direction for, and to conduct, supervise, and coordinate, audits, reviews, and investigations relating to the internal controls, accounting and compliance functions, and employee activities, programs and operations of Dallas ISD; and b. to report expeditiously to, and to coordinate with, the Dallas ISD General Counsels office, Texas Attorney General, United States Attorney or other appropriate prosecutive and investigative agencies, including Dallas ISD Police, whenever the Inspector General has reasonable grounds to believe there has been a violation of criminal law. 2. The OIG shall design and implement annual compliance training programs. 3. In carrying out the duties and responsibilities of the OIG, the Inspector General shall: a. comply with the standards set forth in the Government Auditing Standards promulgated by the Comptroller General of the United States; b. report monthly to the Audit Committee on matters within the authority of the Office of the Inspector General;
c. report immediately to the President of the Board, or the Audit Committee if the complaint concerns the President of the Board, on any matter of noncompliance by a Board member; d. present to the Audit Committee all relevant information necessary for the Board to fully evaluate the performance of the Superintendent of Schools with respect to issues monitored by the OIG; e. present to the Superintendent of Schools all relevant information necessary for the Superintendent of Schools to evaluate the performance of any employees under the Superintendents direct or indirect supervision with respect to issues monitored by the OIG; f. notify the Superintendent of any request to the Audit Committee for sanctions under IV(6) concurrently with such request; g. recommend sanctions, in addition to those granted in Section IV(6) of this Charter, to the Superintendent of Schools for any employees under the Superintendents direct or indirect supervision with respect to issues monitored by the OIG, and provide a follow-up report to the Audit Committee on actions taken; h. make policy recommendations directly to the Audit Committee that concern issues monitored by the OIG; and i. establish such other standards or guidelines as are considered necessary.
VIII. Qualifications
The Inspector General shall have knowledge and experience in the following areas: a. b. c. d. Accounting, auditing and internal controls; Investigative techniques; Compliance and risk management; and Management of a professional staff.
IX.
Budget of the Office of the Inspector General

The budget for the OIG is to be solely determined by the Board, on recommendation from the Audit Committee, in consultation with annual
recommendations from the Inspector General, and where appropriate shall include sources of funds other than general operating funds.
X.
Relationship to Board of Trustees and Audit Committee

The Inspector General shall report to the Audit Committee. The Inspector General shall present an annual work plan for the Audit Committees review and approval. The Inspector General shall apprise the Audit Committee members of audits and investigations in progress monthly and seek their approvals and recommendations as appropriate. The Inspector General shall keep the Audit Committee fully and currently informed concerning reports of fraud and other serious problems, abuses, and deficiencies related to the administration of programs and operations. The Inspector General may communicate directly with members of the Audit Committee and/or the Board President regarding any issue that requires the immediate attention of the Audit Committee or the Board, whether they are informative in nature or requiring direction or approval. When it is appropriate to discuss matters in closed session, the Inspector General may schedule such matters for closed session discussion with the Audit Committee or the Board. The Board shall schedule time as needed to hear concerns and recommendations of the Inspector General and responses of Dallas ISD management. The Inspector General shall submit an annual report to the Board on the first anniversary of its establishment and annually thereafter summarizing the activities of the office during the preceding fiscal year. The Audit Committee shall evaluate the Inspector Generals performance on an annual basis. The evaluation shall be based on goals, strategies and performance measures established and communicated to the Inspector General by the Audit Committee.
XI.
Relationship to Dallas ISD Management

Dallas ISD management is responsible for the day-to-day management of Dallas ISD programs, which includes establishing and maintaining effective controls to ensure that appropriate goals and objectives are met, resources are safeguarded, laws, regulations and policies are followed, and reliable data are
obtained, maintained and fairly disclosed. The OIG is responsible, along with the Dallas ISDs external auditors, for reviewing and testing the Dallas ISDs internal control system, as well as compliance by Dallas ISD and its employees and vendors with all relevant policies, regulations, laws and contracts. The Board expects and encourages the OIG to be an independent voice that expresses its views without censorship by Dallas ISD management. The OIG is expected to develop its own annual priorities for approval by the Audit Committee, identify problems with Dallas ISD or with its vendors, and where appropriate recommend solutions. The Board recognizes that the OIG and Dallas ISD management may not always agree regarding the OIGs priorities, analyses, or recommendations. While fully supporting the independence of the OIG, the Board also believes Dallas ISD management and the OIG are parts of a single organization with a common purpose of improving education and using Dallas ISDs resources wisely. The OIG and Dallas ISD management are expected to meet regularly, discuss priorities, share information and ideas, and seek agreement where possible so that the OIGs work can contribute most effectively to the Dallas ISDs primary objectives.

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DISD Office of The Inspector General Proposal

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Charter Dallas Independent School District Office of the Inspector General

Creation of the Office of the Inspector General

Appointment and Removal of the Inspector General

Authority of the Inspector General

Structure of the Office of the Inspector General

Complaints by Employees and Reprisals

Duties and Responsibilities of the Inspector General

Budget of the Office of the Inspector General

Relationship to Board of Trustees and Audit Committee

Relationship to Dallas ISD Management

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