The governing board and the board shall enter into a memorandum of understanding to better coordinate services and operations of the program. The memorandum of understanding must be adopted by rule and:
(1) establish performance measures for the program, including the number of participants who successfully complete the program;
(2) include a list of services the board will provide for the program; and
(3) require that an internal audit of the program be conducted at least once every three years to ensure the program is properly documenting and referring all noncompliance to the board.