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Audit Objective

Determine whether District officials effectively managed special education services by ensuring students received services in accordance with their individual education programs (IEPs) and that the District claimed all Medicaid reimbursements to which it was entitled.

Key Findings

• District officials did not ensure that students received all services in accordance with their IEPs. We reviewed IEPs for 28 students who received services in 2018-19. We found that these students did not receive 1,057 (39 percent) required physical therapy, speech therapy, occupational therapy and counseling sessions. Five students did not receive any required therapy and counseling services.
• Officials did not have procedures in place to reschedule missed sessions.
• The District was not reimbursed for 427 of 729 eligible services (59 percent) totaling $12,170.

Key Recommendations

• Establish procedures to ensure students receive services in accordance with their IEPs.
• Establish procedures to ensure therapists properly schedule student services.
• Establish procedures to ensure all documentation requirements are met to submit Medicaid claims.

District officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. Appendix C includes our comment on an issue that was raised in the District’s response letter.