Finding Text
REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.027X ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.173A ? SPECIAL EDUCATION ? PRESCHOOL GRANTS U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBERS: H027A210007, H027X210007, H173A210003 QUESTIONED COSTS N/A CONDITION The following errors were noted during the review of 40 special education student files: 1. For 5 of 40 files tested, the Individualized education program (IEP) was not completed timely. The IEPs were between 1 and 54 days late. 2. For 3 of 40 files tested, the primary disability category was not properly reported. A prior or secondary eligibility category was used rather than the current primary eligibility category. 3. Although the District has established internal control processes and procedures to ensure student files include required documentation, the performance of these control activities was not documented for 1 of 40 provider files tested. All children were provided appropriate services timely and the errors had no effect on funding amounts. CRITERIA In accordance with 34 CFR 300.323 (c)(1), a meeting to develop an IEP for a child is conducted within 30 days of a determination that the child needs special education and related services. In accordance with 34 CFR 300.324 (b) Review and revision of IEPs ? (1) General, each public agency must ensure that, subject to paragraphs (b)(2) and (b)(3) of this section, the IEP Team ? (i) Reviews the child's IEP periodically, but not less than annually, to determine whether the annual goals for the child are being achieved. In accordance with 2 CFR 200.61, internal controls means a process, implemented by a non-Federal entity, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: (a) Effectiveness and efficiency of operations; (b) Reliability of reporting for internal and external use; and(c) Compliance with applicable laws and regulations. EFFECT Federal program requirements were not complied with. IEP and reevaluations were not completed timely. CAUSE Although the internal controls were adequately designed, there were deficiencies in the execution of the controls. RECOMMENDATION AND BENEFIT A process should be developed to ensure that IEPs are completed timely and disability categories are properly reported. Additionally, control activities to ensure provider student files include required documentation should be documented. This will help ensure that federal program requirements are complied with and IEPs and reevaluations are completed timely. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.