The audit objective for this report was to determine whether the Ohio Department of Education (Ohio Education) and selected Ohio local educational agencies (LEAs) have sufficient internal controls to ensure that individualized education programs (IEPs) are developed in accordance with Federal and State requirements for children with disabilities who attend virtual charter schools and that those students are provided with the services described in their IEPs. The audit period was July 1, 2017, through June 30, 2018. This audit is focused on services provided to students attending virtual charter schools during an audit period that preceded the COVID-19 pandemic. It addresses issues and requirements intended to ensure that special education and related services are provided in accordance with Part B of the Individuals with Disabilities Education Act (IDEA) to students with disabilities in a virtual learning environment. 2 of 14 virtual charter schools in Ohio were selected, Tri-Rivers Educational Computer Association Digital Academy (TRECA) and Ohio Virtual Academy (Ohio Virtual), to include as a part of the audit. The scope was limited to services identified in IEPs that were provided to students with disabilities during the audit period. To accomplish the objective, relevant Federal and State laws, regulations, and guidance, and assessed Ohio Education's and selected virtual charter schools' internal controls over IEP development and service delivery were reviewed. A stratified random sample of 50 student files at each virtual charter school to assess whether they developed IEPs in accordance with Federal and State requirements and provided students with the services described in their IEPs were also reviewed.