The School Board of Miami-Dade County
Bylaws & Policies
Unless a specific policy has been amended and the date the policy was revised is noted at the bottom of that policy, the Bylaws and Policies of the Miami-Dade County Public Schools were adopted on May 11, 2011 and were in effect beginning July 1, 2011.
 

6111 - INTERNAL CONTROLS

The Superintendent shall establish and maintain effective internal controls over Federal, State, and local awards that provide reasonable assurance that the District is managing all awards in compliance with applicable Federal, State, and local statutes, laws, regulations, and the terms and conditions of the awards. The process will provide reasonable assurance that the following objectives will be achieved:

 A.effectiveness and efficiency of operations;

 B.reliability of reporting for internal and external use; and

 C.compliance with applicable laws and regulations.

The internal controls must provide reasonable assurance that transactions are properly recorded and accounted for in order to permit the preparation of reliable financial statements and reports; maintain accountability over assets; and demonstrate compliance with Federal, State, and local statutes, laws, regulations, and the terms and conditions of the awards. The internal controls must also provide reasonable assurance that these transactions are executed in compliance with Federal, State, and local statutes, laws, regulations, and the terms and conditions of the award that could have a direct and material effect on an award, as well as any other Federal, State, and local statutes, laws and regulations that are identified in the compliance supplement. Finally, the Districtís internal controls must provide reasonable assurance that all Federal, State, and local funds, property, and other assets are safeguarded against loss from unauthorized use or disposition.

The District shall:

 A.comply with Federal, State, and local statutes, laws, regulations, and the terms and conditions of the awards;

 B.monitor its compliance with statutes, laws, regulations, and the terms and conditions of the award;

 C.take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings; and

 D.take reasonable measures to safeguard protected "personally identifiable information" (PII) and other information the awarding agency or pass-through entity designated as sensitive or the District considers sensitive consistent with applicable Federal, State, local, and tribal laws and District policies regarding privacy and obligations of confidentiality.
  PII is "information that can be used to distinguish or trace an individualís identity, either alone or when combined with other personal or identifying information that is linked or linkable to a specific individual. However, PII is not anchored to any single category of information or technology. Rather, it requires a case-by-case assessment of the specific risk that an individual can be identified". See 2 C.F.R. 200.79.

2 C.F.R. 200.61-61, 200.79, 200.303

Adopted 10/5/16

© Neola 2016