Letter Report on the Provision of Assistive Technology Devices by the Department of Education

AUDIT REPORT IN BRIEF

LETTER REPORT IN BRIEF

The audit objective was to determine whether DOE provided AT devices to students as called for in their Individualized Education Programs (IEPs).

Certain control weaknesses severely limited auditors’ ability to meet the audit objective. Due to the absence of a reliable population of all students authorized to receive AT devices, auditors could not be reasonably assured that DOE provided AT devices to all students approved to receive them.

Based on the preliminary tests conducted in four public schools, the audit found that the fundamental information recorded in school records differs from the information recorded in DOE’s Child Assistance Program (CAP) database, which is DOE’s computerized system of record. According to CAP, there were a total of 48 students with approved AT devices in the four schools. However, in eight instances (17 percent), the audit found inconsistencies between school records and CAP. Moreover, the audit found the reverse situation with an additional 24 students who were listed on their IEPs or other official DOE records as authorized to receive AT devices but were not identified in CAP as needing them. Auditors also attempted to conduct a test at a private school. At this school as well, the audit found conflicting information between authorized AT services on CAP and the information recorded in school records. As such, the information within CAP could not be used as a reliable source for identifying the population or selecting a sample for our testing purposes.

DOE officials have acknowledged on several occasions that CAP is outdated and inaccurate.During auditors’ visits to the schools, the administrators who are responsible for entering the students’ IEP data also stated that CAP data is inaccurate. In addition, DOE does not currently maintain a central filing system for IEPs. Instead, each individual school principal is responsible for maintaining students’ IEPs and for ensuring that students receive and use the devices authorized on their IEPs. Accordingly, auditors could not attest that the students in the population provided by DOE represented the full population of students who were approved to receive AT devices.

This audit was closed and a Letter Report issued because auditors could not be reasonably assured that DOE provided them with a complete listing of all AT devices provided to students who were approved to receive the devices.

This issue was brought to the attention of DOE officials so that controls could be improved to ensure that DOE provides AT devices to those students’ approved for the devices.