§ 9-1-513 — School finance audits and management studies

(a) In addition to other duties prescribed under this
article, the director of the department of audit shall establish
a school finance section within the department to carry out
duties prescribed by this section.
(b) The school finance section within the department
established under subsection (a) of this section shall:
(i) Conduct periodic audits of each school district
pertaining to data required to be submitted to the department of
education under law and by rule and regulation of the state
superintendent of public instruction for purposes of
implementing and operating the "school finance system" as
defined under W.S. 21-2-203(a). Audits under this paragraph
shall include audits of systems supporting data collection and
shall be performed on each school district at least once within
each three (3) year period;
(ii) Conduct management studies of school districts
including program evaluations and performance audits, on issues
identified by the advisory committee to the department of
education, as established under W.S. 21-2-203(d);
(iii) Conduct compliance and effectiveness and
efficiency audits of the state department of education with
respect to data used in the school finance system,
implementation and computations under the school finance system
and the allocation of funds to school districts through the
school finance system;
(iv) Report findings and recommendations to the
department of education resulting from audits and studies
conducted on school districts pursuant to this subsection,
including recommendations for remedies to identified problems
and issues and including the identification and quantification
of amounts involved in audit report and study findings;
(v) In addition to paragraph (b)(iv) of this section,
provide a written report of each audit or study to the school
district for which the audit or report was conducted;
(vi) Maintain a written report of each audit and
study conducted under this section;
(vii) Establish a process to ensure school districts
and the department of education address and resolve any problems
identified within audit and report findings and recommendations
and establish the determination of the materiality levels for
findings;
(viii) Provide an annual report to the legislature on
audits and studies conducted by the department under this
section and on district and department of education efforts to
resolve identified problems within the audits and reports.
Reports under this paragraph shall include written responses by
the districts and the department of education submitted in
accordance with subsection (c) of this section;
(ix) As a part of the requirements under paragraph
(i) of this subsection, conduct periodic audits of career and
technical education information and computations submitted by
districts as necessary for implementation of W.S. 21-13-
309(m)(v)(D) and include audit findings in the report to the
department of education required under paragraph (iv) of this
subsection and the report to the legislature required under
paragraph (viii) of this subsection.
(c) School districts and the department of education shall
provide access to all data and other information and shall
cooperate with the school finance section as necessary to
implement this section and to conduct audits and reports
required under this section. In addition, each district shall
within thirty (30) days following receipt of a copy of the audit
or report, file a written response to each audit or report
conducted on that district with the department. The state
superintendent shall on behalf of the department of education
and within thirty (30) days following receipt of a report or
audit on the department, file a written response to the report
with the department of audit.
(d) The director or his designee shall participate in the
advisory committee to the department of education, as required
under W.S. 21-2-203(d).