The objective of this inspection was to determine what steps the Office of Special Education and Rehabilitative Services (OSERS) has taken to implement its final regulations on significant disproportionality in special education. The inspection found that OSERS provided general guidance and technical assistance for State educational agencies (SEAs), to assist them in implementing significant disproportionality regulatory requirements. In addition, OSERS also performed ongoing monitoring of SEAs' compliance with Individuals with Disabilities Education Act requirements and program results. However, OSERS had not performed a risk assessment to determine if the change in the regulation affects the control activities that it has established for monitoring significant disproportionality, particularly regarding data reliability. The OIG made two recommendations for OSERS: (1) assess the risks associated with the quality of data reported by SEAs and local educational agencies on significant disproportionality; and (2) design and implement control activities as appropriate to mitigate against any identified risks and ensure that reported data are accurate and complete.