Key Benefits:
Publics concerned: central and decentralized departments of national education and higher education and research; State operators under these ministries.
Purpose: Establishment of an internal oversight and audit mechanism within the departments of national education and higher education and research.
Entry into force: the text comes into force on the day after its publication.
Notice: the decree, which falls within the framework established by the Decree No. 2011-775 of 28 June 2011 on internal audit in the administration, creates a departmental internal audit committee with ministers responsible for national education and higher education and research. This committee, with two special training courses, respectively for academic education and higher education and research, defines the audit policy of departments and ensures the quality of the internal control system for risk control. It approves the departmental audit program.
The decree also creates a joint internal control committee within the departments of national education and higher education and research. This committee sets out the guidelines for the deployment of internal control in central and decentralized services and follows the implementation of the internal control approach by operators, particularly in higher education institutions.
Finally, the decree creates, with the aforementioned ministers, a ministerial mission of internal audit. With the head of the general inspection of the administration of national education and research, she proposes the internal departmental audit program, ensures its implementation and ensures the dissemination of good practices within State operators within the scope of ministries.
References: This decree is available on the website Légifrance (http://www.legifrance.gouv.fr).
The Prime Minister,
On the report of the Minister of National Education, Youth and Associative Life and the Minister of Higher Education and Research,
Vu le Decree No. 87-389 of 15 June 1987 modified for the organization of central administration services;
Vu le Decree No. 2006-572 of 17 May 2006 Amending the organization of the central administration of the ministries of national education and higher education and research;
Vu le Decree No. 2011-775 of 28 June 2011 the internal audit in the administration;
Considering the advice of the Central Administrative Committee of the Ministries responsible for national education and higher education and research dated 9 February 2012,
Decrete:
I. ― It is established with ministers responsible for national education and higher education and research a departmental internal audit committee. It consists of a special training for school education and special training for higher education and research. These two courses can be held in plenary training for the examination of topics of common interest.
This committee defines the audit policy of the departments referred to in the first paragraph. It ensures the quality of the internal control system for the control of risks implemented within these departments and the dissemination of good practices within their operators. It approves the departmental audit program proposed by the internal audit ministerial mission referred to in Article 3. It monitors the actions decided after these audits.
II. Each of the special trainings mentioned in I includes:
1° The Secretary General of the Ministry;
2° Three Central Directors appointed by Minister's Order;
3° Head of the General Inspection Service of the Administration of National Education and Research;
4° The budgetary and departmental accounting controller;
5° Five persons appointed for three years by decision of the Minister, chosen because of their competence in the field of internal audit, in the public or private sector.
The Dean of the General Inspection of National Education is a member of the special training for school education.
The Chief of the Departmental Internal Audit Mission is associated with the work of the audit committee.
Central directors and heads of service attached to the Secretary General may, as appropriate, attend meetings of the committee.
The internal audit committee is chaired by ministers. Two vice-presidents are appointed by the ministers among the persons mentioned in 5° of II. Each of them chairs one of the special training courses.
III. ― The internal audit committee shall meet, at least once a year, on the convocation of a minister or, for special training, of the vice-president who chairs the corresponding training.
The agenda is sent at the same time as the convocation.
The committee may meet validly in plenary training if at least eleven members are present and in special training if at least seven members are present. Members may participate in meetings of the committee in plenary or special training by means of videoconferencing or electronic communication allowing their effective participation.
Committee members ensure respect for the confidentiality of the data they have access due to their participation in the work of the Committee.
The secretariat of the committee shall be provided by the general secretariat referred to in I of Article 1 of the decree of 17 May 2006 referred to above.
I. ― It is established within the departments responsible for national education and higher education and research a joint internal control committee for risk control.
This committee sets out the guidelines for the deployment of internal control in central and decentralized services. It also follows the implementation of the internal control approach by State operators, within the framework of their own organisation and management.
II. ∙ The committee referred to in I includes:
1° The Secretary General of Ministries, President;
2° Central directors of these departments;
3° An academy rector;
4° An academy general secretary.
A representative of the conference of university chairs is associated with the work of the committee when the committee considers matters relating to higher education institutions.
A representative of public institutions under the Minister for Research is associated with the work of the committee when the committee considers matters relating to these institutions.
The members mentioned in 2°, 3° and 4° above are appointed by decree of ministers responsible for national education and higher education and research.
I. ― It is established with the Ministers responsible for national education and higher education and research a departmental internal audit mission.
The mission is responsible for providing each minister with an analysis of the level of risk control and advice to improve it.
It controls the effectiveness of internal control devices. It proposes, on the basis of a risk-based analysis and, after consultation with the relevant central departments, the departmental internal audit program submitted for approval by the departmental internal audit committee. It ensures its implementation. It ensures the dissemination of good practices within State operators within the scope of ministries. It can issue recommendations and conduct audits.
II. ― The mission is placed with the head of the general inspection department of the administration of national education and research. It is headed by an inspector general of the administration of national education and research, appointed by a ministerial order, on the proposal of the head of the general inspection department of the administration of national education and research. The Head of Mission is a member of the Internal Audit Harmonization Committee scheduled to be heldArticle 2 of the Decree of 28 June 2011.
The mission gathers, for the exercise of its responsibilities, members of the inspection bodies and services of the departments responsible for national education and higher education and research, as well as officials responsible for internal audit missions within these departments. It can also join the competition of external experts.
The Minister of National Education, Youth and Associative Life and the Minister of Higher Education and Research are responsible, each with respect to him, for the execution of this decree, which will be published in the Official Journal of the French Republic.
Done on 24 April 2012.
François Fillon
By the Prime Minister:
Minister of National Education,
youth and associative life,
Luc Chatel
Minister of Higher Education
and research,
Laurent Wauquiez
