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POLICY STATEMENT

The Ministry of Education conducts compliance audits.

RATIONALE

Compliance audits are conducted annually to ensure the accuracy and appropriateness of the student and school data reported to the Ministry of Education by school districts. This data is used for statistical, research and funding purposes.

LEGISLATION/ REGULATIONS

See Ministerial Order M152/89, the School and Student Data Collection Order.

Under the authority of the School Act, Section 81:

81 A board must prepare and submit to the minister reports and statements in the form, with the information and at the time required by the minister.

Under the authority of the School Act, Section 168(2) (t):

168 (2) The minister may make orders for the purpose of carrying out any of the minister's powers, duties or functions under this Act and, without restriction, may make orders…(t) that the minister otherwise considers advisable to effectively administer this Act or regulations.

Under the authority of the School Act, Section 117(1) (b):

117 (1) On the recommendation of the minister, the minister of finance may withhold or reduce a grant payable to a board under this Act, other than a debt service grant, if …(b) the board has not conducted its affairs in accordance with this Act and the regulations and the orders of the minister.

POLICY

Ministry staff and contracted auditors assigned to compliance audits are authorized to have access to all school district records and are entitled to receive from any school district staff information and explanations necessary for the performance of their compliance audit duties.

School districts must provide the information requested in the Compliance Audit Process Programs or checklists that are forwarded to districts in advance of the audit fieldwork.

The Funding and Compliance Unit of the Resource Management Division will calculate the funding adjustments associated with any enrolment adjustments identified through the compliance audits. Any funding adjustments approved by the Deputy Minister shall be recovered.

PROCEDURES

School districts must comply with the Form 1701: Student Data Collection Completion Instructions for Public Schools and Form 1601: School Data Collection Forms Completion Instructions for Public Schools when submitting student and school data to the Ministry.