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fostering educational excellence and ensuring equal access.

UNITED STATES DEPARTMENT OF EDUCATION

OFFICE OF SPECIAL EDUCATION AND REHABILITATIVE SERVICES

August 27, 2018

Honorable Jeffrey C. Riley

Commissioner

Massachusetts Department of 

Elementary and Secondary Education 

75 Pleasant Street

Malden, Massachusetts 02148

Dear Commissioner Riley:

The purpose of this correspondence is to provide a summary of the fiscal monitoring and support 

activities conducted by the Office of Special Education Programs (OSEP) for the Massachusetts 

Department of Elementary and Secondary Education (ESE) during May 8 and 9, 2017.1 In 2016, 

OSEP began providing differentiated monitoring and support (DMS) to States as part of its 

Results Driven Accountability (RDA) framework. Under RDA, OSEP made a shift from 

monitoring based solely on compliance to monitoring and support focused on both compliance 

and improving results for students with disabilities. OSEP differentiates its approach for each 

State based on the State’s unique strengths, progress, challenges, and needs. 

With the DMS process, OSEP conducts an organizational assessment (OA) of risk factors to 

identify States’ progress in meeting performance standards and compliance with the legal 

requirements of the Individuals with Disabilities Education Act (IDEA), the Education 

Department General Administrative Regulations and the Uniform Administrative Requirements, 

Cost Principles, and Audit Requirements for Federal Awards. OSEP uses the information from 

the OA and an Engagement Decision Tree to make designations of universal, targeted, or 

intensive monitoring and support (DMS) for the fiscal year. The 2016 DMS areas were: 

1) results; 2) compliance; 3) dispute resolution (Special Focus Area); and 4) fiscal. 

On April 26, 2016, OSEP sent Mr. Russell Johnston, ESE’s Senior Associate Commissioner, the 

DMS notice for Massachusetts. That notice provided a designation of universal, targeted, or 

intensive engagement in each of four areas: results, compliance, dispute resolution, and fiscal. 

The information in the notice was based on Federal Fiscal Year (FFY) 2014 data in the four 

areas, along with information about the factors contributing to elevated needs, the support your 

State has accessed, your State’s capacity to improve results and compliance, and additional 

contextual information. We have attached a copy of the DMS notice for your convenience.

 

1 OSEP also conducted monitoring in the area of dispute resolution during the week of May 8, 2017. The results of 

that monitoring activity was issued under separate cover and issued on February 2, 2018. 
Scope of OSEP’s Fiscal Monitoring

OSEP’s Fiscal Monitoring that occurred in 2017 examined two areas: Local Education Agency 

(LEA) Allocations and Subrecipient Monitoring during FFY 2016 (2016-2017). For this 

monitoring OSEP reviewed information from FFYs 2014, 2015, and 2016, including Statesubmitted documentation and other available information; audits conducted under the Uniform 

Guidance and those conducted through the Office of the Inspector General (OIG). OSEP 

conducted both onsite and telephone interviews with State staff. 

There are three enclosures with this letter. Enclosure A entitled, the OSEP Fiscal Monitoring 

Instrument, identifies any noncompliance identified during the visit, the IDEA requirements and 

specific instructions, and any corrective actions the State must take to address the 

noncompliance. Enclosure B entitled, Correction of LEA Allocation Finding Identified in FFY 

2015, addresses the ESE’s correction of noncompliance identified in OSEP’s fiscal monitoring 

letter dated May 13, 2016. Lastly, Enclosure C, entitled Additional Fiscal Issues, identifies 

additional noncompliance that was identified outside of OSEP’s onsite monitoring activities, as 

well as corrective actions the State must take to address the identified noncompliance. 

OSEP appreciates the State’s efforts and cooperation in addressing the noncompliance identified 

in this letter and recognizes that the State has already made significant progress in resolving 

these matters. OSEP also appreciates your State’s efforts to improve results for children with 

disabilities in Massachusetts. If you have any questions, please contact Dwight Thomas, your 

OSEP State Lead at 202-245-6238. 

Sincerely,

/s/

Ruth E. Ryder

Acting Director

Office of Special Education Programs 

cc: State Director of Special Education

Enclosure