Audit 375735

FINDING - The District did not always maintain required documentation to support the adjustments to the high school cohort graduation rate. CRITERIA - Title 20, Section 7801(25), United States Code, requires the District to maintain appropriate documentation to support the removal of a student’s count from the 4-year cohort (defined as a group of students on the same schedule to graduate) used to calculate the high school cohort graduation rate. To remove a student’s count from the cohort, the District must require documentation, or obtain documentation from the Florida Department of Education, to confirm that the student transferred from the District, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. Additionally, a student who is retained in grade or who is enrolled in a program leading to a general equivalency diploma, or other alternative educational program that does not issue or provide credit toward the issuance of a regular high school diploma, shall not be considered transferred out and shall remain in the adjusted cohort. The confirmation of a student’s transfer to another school or educational program requires documentation of such transfer from the receiving school or program in which the student enrolled. CONDITION - To determine whether the District maintained appropriate documentation to support the removal of the 992 students from the 2024-25 fiscal year cohort graduation rate, we requested District records to support 40 selected students who were removed from the cohort. Our review disclosed that District records did not comply with the Federal documentation requirements for the removal of 8 of the 40 students from the cohort. While the withdrawal forms for the 8 students typically indicated student intentions at the time of withdrawal, District records did not demonstrate that the students eventually enrolled in another school or program. Subsequent to our request in September 2025, school personnel obtained and provided to us confirmations that 4 of the 8 students enrolled in educational programs that would culminate in the award of a regular high school diploma. CAUSE - District personnel indicated that the documentation deficiencies occurred because school personnel did not give sufficient attention to ensure compliance with Federal requirement. In addition, monitoring procedures were not performed to ensure that appropriate records were maintained and that all students removed from the cohort were removed for reasons allowed by Federal regulations. EFFECT - While the noncompliance did not have a direct impact on funding, without appropriate documentation supporting adjustments to the 4-year cohort and related graduation rate calculation, the District cannot demonstrate that the calculation was accurate, limiting the usefulness of the graduation rate as an academic indicator. RECOMMENDATION - The District should enhance procedures to ensure that required documentation supporting adjustments to the 4-year cohort and related graduation rate calculation is obtained before adjustments are made. Such enhancements should include appropriate training and monitoring to ensure that the required documentation is maintained and supports that all students removed from the cohort graduation rate were removed for the reasons allowed by Federal regulations. DISTRICT RESPONSE - The District is taking steps to strengthen reporting accuracy. We are introducing a new tool to help schools track missing information when students are removed from a graduation cohort. All withdrawals will require a completed form uploaded to the student's record, and additional fields will be added to track withdrawal codes. Staff will also receive training on these changes to ensure proper implementation and monitoring steps will be developed accordingly.