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

Report Information

Date Issued
Report Number
A02T0004
What We Did

Our audit objective was to determine whether the Pennsylvania Department of Education (PA Education) and selected Pennsylvania local educational agencies (LEAs) had sufficient internal controls to ensure that individualized education programs (IEP) were 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 services described in their IEPs.

What We Found

PA 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, one school we reviewed did not have sufficient internal controls. Specifically, it did not have sufficient written procedures for IEP development and for documenting the delivery of services for students with disabilities.

What We Recommend

We made two recommendations: (1) that PA Education 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 (2) the PA Education ensure that the school identified in our audit develops written procedures that detail how it develops IEPs and documents the delivery of services described in the IEP for students with disabilities.

Management Challenge Area

Oversight and Monitoring—Grantees

Related Work Products