Internal Audit Division
Organizational Structure
The Internal Audit Division at the DAS is organized in two separate and unique units, both reporting to the Internal Audit Director: The School Construction Audit Unit (SCU), and the Internal Audit Unit (IAU).
The School Construction Audit Unit has the responsibility to review and/or audit each of the school construction grants when they are transferred from the Office of Grants Administration (OGA) within the DAS to the SCU. This work is completed per Chapter 173 of the Connecticut General Statutes (CGS), which provides the authority under which school construction grants are covered. These grants are reviewed and/or audited seeking to ensure that all grant funds were expended in accordance with all applicable statutes, regulations, or any other specific grant requirements.
The scope of work for the Internal Audit Unit is to determine whether the organization’s (DAS) network of enterprise risk management, control (including reporting and disclosure controls), and governance processes, as designed and represented by leadership, are adequate and functioning in a manner to ensure:
▪Risks are appropriately identified and managed.
▪Interaction with the various government agencies and governance bodies occurs as necessary.
▪Significant financial, managerial, and operating information is current, accurate, complete, reliable, and timely.
▪Employees’ actions are in compliance with policies, standards, procedures, union agreements, laws, and regulations.
▪Resources are acquired economically, used efficiently, and are adequately protected.
▪Programs, plans, and objectives are achieved.
▪Quality and continuous improvement are fostered in the agency’s control processes.
▪Significant legislative or regulatory issues impacting the agency are recognized and are addressed appropriately.
Lastly, there is a “whistleblower” function for those inside or outside of the Agency that may wish to submit a complaint or concern pertaining to fraud, waste, abuse, misuse of public funds/property, or ethical lapses. These issues will be reported directly to the Internal Audit Director anonymously, or with contact information. The goal being if a complaint is deemed to have merit or is unsubstantiated/uncorroborated. If a complaint is found to have merit after investigation, it will then be forwarded to the Commissioner’s Office for action. If a complaint is found to be unsubstantiated/uncorroborated after investigation, the issue will be closed with a follow-up (if not anonymous) to the referring party. State employees or other concerned individuals should always feel free to contact us! All information is held discretely and the more information that can be provided, the more accurate and timely the investigation.
