WEBSTER CENTRAL SCHOOL DISTRICT INTERNAL AUDIT Internal Audit Report and Examination of the Individualized Education Program 2022 ‐ 2023
March 16, 2023 Brian Freeman, Assistant Superintendent for Business Webster Central School District 119 South Avenue Webster, New York 14580 Dear Audit Committee Members: Bonadio & Co., LLP was engaged by the Webster Central School District (the District) to fulfill the requirements of the Internal Audit Function in accordance with the provisions of the 2005 Public School District Accountability Act. We have been contracted by the District to conduct internal audit testing, which this year includes an evaluation of the policies and procedures in place regarding the District’s process for creating Individualized Education Programs (IEPs). The results of our testing, which are included in this report, have been communicated to the District Administration. This report is intended solely for the information and use of the District Administration, the Audit Committee, the District, and other applicable employees within the District and is not intended to be and should not be used by anyone other than those specified parties. We would like to acknowledge the cooperation extended to us during our examination by the employees of the Webster Central School District. If you have any questions concerning this report, please feel free to contact us at any time. Very truly yours, BONADIO & CO., LLP
Randy Shepard, CPA Partner 171 Sully ’s Trail Pittsford, New York 14534 p (585) 381-1000 f (585) 381-3131
www.bonadio.com
1 ALBANY • BUFFALO • DALLAS • EAST AURORA • NEW YORK CITY • ROCHESTER • RUTLAND, VT • SYRACUSE • UTICA
EXECUTIVE SUMMARY Purpose and Scope Internal Controls Testing The procedures performed examined the effectiveness of the internal control environment surrounding the Individualized Educational Plan (IEP) processes. We were not engaged to perform an audit of this area and therefore, we express no opinions on the procedures or operations of the controls. Internal Control Assessment We believe that, based on the work performed, the District’s internal controls covering the Individualized Education Program process is designed adequately. Confidentiality This report is confidential and should be distributed only to those with a need to know and who are authorized to access the information; the District Board of Education, the Superintendent or the District Assistant Superintendent for Administration and Bonadio & Co., LLP, the Internal Auditors, must approve the release of this report to anyone outside the District.
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INTERNAL AUDIT TESTING 1. General B&Co. interviewed Catherine Lesio (Director of Committee on Special Education), Marjorie Marble (Director of Student Services), Andre Maillet (Director of Student Services), and Emma Chomyn (Director of Student Services) regarding the various policies and procedures in place at the Student Services department relating to the Individualized Education Program (IEP) process. 2. Understanding of the Design of the Internal Control Environment We reviewed existing documented policies and procedures for various functions of the District.
We reviewed various documents, which were obtained to gain an understanding of the District’s processes.
3. Assessing the Operating Effectiveness of the Internal Control Environment We assessed the adequacy of the design of existing policies and procedures through performance of initial reviews of current reports, management letters, recent audit results and determined susceptibility to various risks and vulnerabilities. 4. Procedures and Testing We selected a sample of twenty‐five (25) students who are receiving special education services and ensured that the District had an IEP on file for those students and that the following steps were followed related to the IEP: o There was a referral for special education services. o The student’s eligibility for special education services was determined. o An IEP meeting was scheduled. o The initial IEP was developed. o The District provided special education and related services to that student. o The District is monitoring the student’s progress. o The District is reviewing the student’s IEP and performing re‐evaluations if needed.
In addition to the steps outlined above we also ensured the District obtained written consent from parent/guardians prior to the initial evaluation and re‐evaluation. And once the student was determined to be eligible for special services, the District obtained signed consent for initial provision of special education services from the parents/guardians.
We reviewed the District's current process associated with the creation of an IEP.
5. Results Observation During our procedures, we did not note any circumstances wherein the documentation requested above was not available or consent was not given. All requested documentation was provided and satisfied the procedures outlined above. Additionally, the U.S. Department of Education has published guidance associated with the IEP process. Within that guidance, there are 10 steps that present the basic process a District should follow in creating an IEP. We’ve compared those steps to the District’s process and have determined that the District has included these steps in their current process. 3