Strictly speaking, there are supposed to be more safeguards required to set up call forwarding, and it's supposed to take more than a working email address to push it through.
The parent, legal guardian or surrogate parent retains the right to refuse services and are provided other procedural safeguards under federal and state law.
The auditor must understand the recipients internal control system to determine if the recipient has proper safeguards that help manage federal assistance responsibly.