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The Department of Education’s mission is to promote student achievement and preparation for global competitiveness

by fostering educational excellence and ensuring equal access.

UNITED STATES DEPARTMENT OF EDUCATION

OFFICE OF SPECIAL EDUCATION AND REHABILITATIVE SERVICES

THE ASSISTANT SECRETARY

MEMORANDUM

TO: Director, Office of Special Education Programs

Commissioner, Rehabilitative Services Agency

FROM: The Assistant Secretary for Special Education and 

Rehabilitative Services

SUBJECT: Redelegation of Authority for Resolving External Audits within the 

Delegated Programmatic Authorities

I. DELEGATION OF AUTHORITY

Under the authority vested in me by Delegation EA/EH/77, certified on June 3, 1999, 

and Redelegation EAR/EH/90, certified April 11, 2008 as amended by Redelegation 

EAR/EH/90-A, certified on February 2, 2010, from the Secretary of Education and 

applicable Department directive (ACSD-OFO-009), I redelegate to you, to anyone 

serving for you in an acting capacity, or to anyone delegated the authority to perform 

the functions and duties of your position in the event that there is a disqualification 

and/or recusal due to a conflict of interest or the appearance of a loss of impartiality in 

the position of the Assistant Secretary for Special Education and Rehabilitative 

Services (OSERS) (or the individual acting as, or delegated the authority to perform the 

functions and duties of such position) the following authority: 

For the Director, Office of Special Education Programs: 

OSERS’s responsibilities for resolving external audits under the Individuals 

with Disabilities Education Act (IDEA), 20 U.S.C. 1400 et seq., under the 

policy and procedures in the ACS Audit Resolution and Follow-Up 

Departmental Directive ACSD-OFO-009 (last approved on 2/28/2019). This 

authority includes resolving external audits for formula grant programs, 

including signing program determination letters issued in response to external 

audit findings and recommendations; and conducting additional audit follow-up 

responsibilities for external audits, including monitoring and implementing 

corrective actions and submitting requests for audit closure.
For the Commissioner, Rehabilitation Services Administration: 

OSERS’s responsibilities for resolving external audits under Title I of the 

Rehabilitation Act of 1973 as amended, 29 U.S.C. 720 et seq., under the policy 

and procedures in the ACS Audit Resolution and Follow-Up Departmental 

Directive ACSD-OFO-009 (last approved on 2/28/2019). This authority includes 

resolving external audits for the Vocational Rehabilitation Services formula 

grant program, including signing program determination letters issued in 

response to external audit findings and recommendations; and conducting 

additional audit follow-up responsibilities for external audits, including 

monitoring and implementing corrective actions and submitting requests for 

audit closure.

Unless otherwise noted in future delegations and redelegations of authority, 

amendments to the authorities redelegated herein are included in the scope of this 

redelegation.

II. RESERVATIONS

The provisions under the “Reservations” section in the original delegation and 

redelegations listed above apply to this redelegation. 

III. REDELEGATION

No further redelegation is authorized.

IV. CERTIFICATION AND EFFECTIVE DATE

This redelegation is effective upon certification by the Departmental Principal 

Delegations Control Officer. 

I hereby ratify actions within the scope of this redelegation taken by the addressee 

prior to the date of certification.

 Glenna L. Wright-Gallo 1/24/24 

 Glenna L. Wright-Gallo

Assistant Secretary for Special Education 

and Rehabilitative Services

OGC Concurrence: Kala Shah (Surprenant) 1/23/2024 

Delegations Control Number: EH/EHE/116

Delegations Control Officer: Jim Clemmens

Certification Date: 1/24/2024