The objective of the audit presented in this report was to evaluate the Office of Special Education Programs' (OSEP) implementation of its differentiated monitoring and support component under the results driven accountability initiative. The audit covered differentiated monitoring and support (DMS) that OSEP conducted under Part B of the Individuals with Disabilities Education Act (IDEA). For the fiscal year that was audited, DMS was OSEP's process for assessing five areas in a State's implementation of IDEA or other requirements, and providing monitoring or support to the State based on that assessment. OSEP's documentation for planning and conducting two of the five areas of DMS for 12 States was reviewed. For six States, the review focused on the results area, which is the DMS area that covers State efforts to improve outcomes for children with disabilities. For the other six States, the review focused on the compliance area, which is the DMS area that covers State compliance with IDEA's program requirements. The audit covered the DMS that OSEP conducted from October 1, 2016, through September 30, 2017, referred to as fiscal year (FY) 2017 in this report.