I learned about it years ago, when I was in the trenches as a parent of a special ed kid that was in the local public school system. Paperwork was the trump card against truth and reality. Over the years, I learned the importance of fabrication, alteration, obfuscation and simply "lost" paperwork.
Someone who purports to be a remedial teacher restates what I bitch and moan about. What really sucks is that there are plenty of naive parents who still deal with the system from a trusting position. And there are still plenty of school employees that don't blow the whistle or ring the bell.
Florida & Tampa Bay schools blog - The Gradebook:
"If it looks good on paper, then all is well. Doesn't matter that children are never given direct services that actually meet their needs. Heck, just make it look good on paper so we don't get sanctioned and lose funding."
Even an elephant knows this.