R277-116-4. Superintendent Authority and Responsibilities

  The Superintendent shall:

  (1) provide resources necessary to conduct the audit program including adequate funds, staff, tools, and space to support the audit program;

  (2) facilitate communications with those charged with governance, management, and staff as requested by the Audit Director or the audit committee to ensure the access necessary to perform an audit;

  (3) ensure access to all personnel, records, data, and other agency information that the Audit Director or staff consider necessary to carry out their assigned duties;

  (4) notify the Audit Director of external audits of entities governed by the Board;

  (5) notify the agency that the Audit Director shall be the liaison for an external audit;

  (6) support the audit program as otherwise requested by the audit committee or Audit Director; and

  (7) facilitate appropriate action by the Board on issues identified in audits by:

  (a) sending the final management response letter and form to the governing board and local administrator of an audited agency in response to the final audit report;

  (b) following up on final management response forms sent to the governing board and local administrator of an audited agency in accordance with timelines outlined in the management response letter, as monitored by the Audit Director, to ensure either:

  (i) the audited agency took appropriate action;

  (ii) the audited agency's lack of action is acceptable; or

  (iii) implementation of a corrective action plan in accordance with R277-114; and

  (c) sending the closure letter to the governing board and local administrator of an audited agency when the Board accepts the audited agency's management response.