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Ohio Department of Education’s and Selected Virtual Charter Schools’ Internal Controls Over Individualized Education Programs

Report Information

Date Issued
Report Number
A03S0006
What We Did

Our audit objective was to determine whether the Ohio Department of Education (Ohio Education) and selected Ohio local educational agencies (LEAs) have sufficient internal controls to ensure that individualized education programs (IEPs) are developed in accordance with Federal and State requirements for children with disabilities who attend virtual charter schools and that those students are provided with the services1 described in their IEPs.

What We Found

We determined that Ohio Education generally had sufficient internal controls to ensure that LEAs developed IEPs in accordance with Federal and State requirements for children with disabilities who attend virtual charter schools and that these students were provided with the services described in their IEPs. However, we found that Ohio Education could strengthen its monitoring process to ensure that LEAs also have written procedures on how they implemented the model policies for IEP development and how they provided and documented service delivery for students with disabilities, and by requiring sponsors to timely report significant compliance issues found during their LEA monitoring reviews.

What We Recommend

We made five recommendations, including that Ohio develop a method to ensure that LEAs have written procedures that describe their processes for ensuring that they follow IDEA requirements for developing IEPs and delivering services and ensure sponsors timely report any significant compliance issues identified during their monitoring of schools.

Management Challenge Area

Oversight and Monitoring—Grantees

Related Work Products