The Department of Education has taken steps recommended in our 2003 report to provide additional training to district-level Exceptional Student Education directors on proper implementation of the program's funding matrix. The department has also taken steps to improve its documentation and data reporting requirements.
However, the department has not fully implemented our recommendation to create a stronger accountability system for the funding matrix. For example, while the department has made changes to its matrix review form, it has not changed its monitoring process. A stronger monitoring process is important because 31% of the matrix documents reviewed by the department contained errors and in 95% of these cases the districts were required to repay funds to the state. We continue to recommend that the department strengthen its accountability system by more systematically reviewing district classifications of children for exceptional student services.

Students with Developmental Disabilities Have Limited Postsecondary Options; A New Institution Would Expand Choices but Require Additional State Funding
Report 11-08 February 2011
Early Steps Has Revised Reimbursement Rates But Needs to Assess Impact of Expanded Outreach on Child Participation
Report 08-44 July 2008
Exceptional Student Education Population Grows Dramatically; More Accountability and Better Training Needed to Implement Funding Matrix
Report 03-40 July 2003

Copies of this report in print or alternate accessible format may be obtained by email OPPAGA@oppaga.fl.gov, telephone (850) 488-0021, or mail 111 W. Madison St., Room 312 Tallahassee, FL 32399-1475.