Finding 1181832 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-20

AI Summary

  • Core Issue: The District failed to keep necessary documentation for removing students from the high school graduation cohort, violating federal requirements.
  • Impacted Requirements: Documentation must confirm student transfers or other valid reasons for cohort removal, which was not consistently maintained for 6 out of 25 reviewed cases.
  • Recommended Follow-Up: Enhance procedures and training to ensure proper documentation is obtained before making cohort adjustments, ensuring compliance with federal guidelines.

Finding Text

FINDING - The District did not always maintain required documentation to support adjustments to the high school cohort graduation rate. CRITERIA - Title 20, Section 7801(25), United States Code, requires that the District 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 enrolls in a program leading to a general equivalency diploma, or other alternative educational program that does not issue or provide credit toward issuance or 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 program requires documentation of such transfer from the receiving school or program in which the student enrolled. A student who was enrolled in a high school, but for whom there is no confirmation of the student having transferred out, shall remain in the adjusted cohort. CONDITION - To determine whether the District maintained appropriate documentation to support adjustments to the 4-year cohort and related high school cohort graduation rate, we requested District records to support the removal of 25 students selected from the 4,073 students removed from the 2024-25 fiscal year cohort graduation rate. Our review disclosed that District records did not comply with the Federal documentation requirements for the removal of 6 students from the cohort. While the District withdrawal forms for the 6 students typically indicated the students’ intention 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 November 2025, school personnel obtained and provided to us confirmations that 4 of the 6 students enrolled in educational programs that would culminate in the award of a regular high school diploma. CAUSE - District personnel indicated that they were unaware of the Federal requirements to obtain and maintain documentation from the receiving school to confirm a student's enrollment and remove the student from the District's cohort count. EFFECT - While the noncompliance did not have a direct impact on funding, without the required 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 requirements. DISTRICT RESPONSE - Miami-Dade County Public Schools (M-DCPS) adheres to Section 1003.23, Florida Statutes, as it pertains to withdrawal of all students enrolled in the District. Based on the DOE's Comprehensive Management Information System Automated Student Attendance Recordkeeping System Handbook: A withdrawal is official when one or more of the following occurs: 1. A parent or legal guardian notifies the school that the child is permanently leaving the school to enroll in another school or in home education. 2. A request for the student's school record is received from a public or private school, in- or out-of-state, in which the student is enrolled or plans to enroll. 3. The student has died. 4. The student transferred to a prison or juvenile facility. The following withdrawal procedures are in place for scenarios where a student needs to be removed from the cohort due to emigration: 1. The registering parent notifies the school, in person, that the student is withdrawing because of having to leave the country. 2. The registrar validates the individual requesting to withdraw the student is the registering parent/legal guardian. 3. The registrar goes to the Student Information screen and inputs Code W3B under the transaction code, and inputs in the School Location line, FLOR or out of Florida identifier. 4. The registrar complete the Notice of Withdrawal/Transfer screen in DSIS by inputting the New School Name, New School Address, (City, State, Country), and phone numbers in addition to the out of Florida identifier (FLOR). 5. The registrar prints the Notice of Withdrawal/Transfer screen and the registering parent signs and dates the document. 6. The registrar provides the registering parent with a copy of the signed Notice of Withdrawal/Transfer screen and keeps a copy of the documentation in the student's cumulative folder (CUM). Upon further review, the District examined the Every Student Succeeds Act High School Graduation Rate Non-Regulatory Guidance. The guidance indicates that for students who leave the country, documentation of withdrawal may include the parent's signed confirmation indicating the student is departing the United States. The District's current procedure requiring a parent or guardian signature on the PF15 aligns with this guidance and reflects the parent's formal acknowledgement that the student is leaving the country and no longer enrolled in the District. The District's withdrawal procedures strictly adhere to the Florida Department of Education (FDOE) Automated Student Attendance Recordkeeping System Handbook. Per State protocol, a withdrawal is deemed official when a parent or legal guardian notifies the school that the child is leaving to enroll in another school. M-DCPS considers the parent's signed acknowledgment at the point of withdrawal as official documentation of a change in status, rather than a mere statement of "intent". While the District followed established State recordkeeping protocols, we recognize the Auditor General's emphasis on the additional evidentiary requirements found in Title 20, Section 7801(25), United States Codes. To address the variance between State and Federal requirements, the District will consult with the Florida Department of Education to seek clarification and work toward reconciling State withdrawal codes with Federal graduation cohort documentation standards.

Corrective Action Plan

PLANNED CORRECTIVE ACTION: Miami-Dade County Public Schools (M-DCPS) adheres to Section 1003.23, Florida Statutes, as it pertains to withdrawal of all students enrolled in the District. Based on the DOE's Comprehensive Management Information System Automated Student Attendance Recordkeeping System Handbook: A withdrawal is official when one or more of the following occurs: 1. A parent or legal guardian notifies the school that the child is permanently leaving the school to enroll in another school or in home education. 2. A request for the student's school record is received from a public or private school, in- or out-of-state, in which the student is enrolled or plans to enroll. 3. The student has died. 4. The student transferred to a prison or juvenile facility. The following withdrawal procedures are in place for scenarios where a student needs to be removed from the cohort due to emigration: 1. The registering parent notifies the school, in person, that the student is withdrawing because of having to leave the country. 2. The registrar validates the individual requesting to withdraw the student is the registering parent/legal guardian. 3. The registrar goes to the Student Information screen and inputs Code W3B under the transaction code, and inputs in the School Location line, FLOR or out of Florida identifier. 4. The registrar complete the Notice of Withdrawal/Transfer screen in DSIS by inputting the New School Name, New School Address, (City, State, Country), and phone numbers in addition to the out of Florida identifier (FLOR). 5. The registrar prints the Notice of Withdrawal/Transfer screen and the registering parent signs and dates the document. 6. The registrar provides the registering parent with a copy of the signed Notice of Withdrawal/Transfer screen and keeps a copy of the documentation in the student's cumulative folder (CUM). Upon further review, the District examined the Every Student Succeeds Act High School Graduation Rate Non-Regulatory Guidance. The guidance indicates that for students who leave the country, documentation of withdrawal may include the parent's signed confirmation indicating the student is departing the United States. The District's current procedure requiring a parent or guardian signature on the PF15 aligns with this guidance and reflects the parent's formal acknowledgement that the student is leaving the country and no longer enrolled in the District. The District's withdrawal procedures strictly adhere to the Florida Department of Education (FDOE) Automated Student Attendance Recordkeeping System Handbook. Per State protocol, a withdrawal is deemed official when a parent or legal guardian notifies the school that the child is leaving to enroll in another school. M-DCPS considers the parent's signed acknowledgment at the point of withdrawal as official documentation of a change in status, rather than a mere statement of "intent". While the District followed established State recordkeeping protocols, we recognize the Auditor General's emphasis on the additional evidentiary requirements found in Title 20, Section 7801(25), United States Codes. To address the variance between State and Federal requirements, the District will consult with the Florida Department of Education to seek clarification and work toward reconciling State withdrawal codes with Federal graduation cohort documentation standards. ANTICIPATED COMPLETION DATE: 03/04/2027 RESPONSIBLE CONTACT PERSON: Ana M. Gutierrez

Categories

Subrecipient Monitoring HUD Housing Programs

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $140.90M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $135.47M
84.027 SPECIAL EDUCATION GRANTS TO STATES $103.46M
10.553 SCHOOL BREAKFAST PROGRAM $28.26M
10.558 CHILD AND ADULT CARE FOOD PROGRAM $18.01M
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $15.84M
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $15.81M
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $12.42M
66.045 CLEAN SCHOOL BUS PROGRAM $9.68M
84.165 MAGNET SCHOOLS ASSISTANCE $6.28M
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $5.99M
84.063 FEDERAL PELL GRANT PROGRAM $5.92M
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $5.46M
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $4.54M
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $3.15M
84.184 SCHOOL SAFELY NATIONAL ACTIVITIES $2.87M
84.425 EDUCATION STABILIZATION FUND $2.45M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $2.33M
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $2.12M
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $2.04M
12.U01 ARMY JUNIOR RESERVE OFFICERS TRAINING CORPS $2.03M
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $1.79M
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $1.77M
84.282 CHARTER SCHOOLS $1.40M
84.047 TRIO UPWARD BOUND $892,160
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $854,471
84.215 INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS $800,000
84.411 EDUCATION INNOVATION AND RESEARCH (FORMERLY INVESTING IN INNOVATION (I3) FUND) $370,449
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $271,000
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $252,627
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $247,940
93.493 CONGRESSIONAL DIRECTIVES $233,242
84.336 TEACHER QUALITY PARTNERSHIP GRANTS $220,290
20.112 AVIATION MAINTENANCE TECHNICAL WORKFORCE GRANT PROGRAM $199,216
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $194,517
97.010 CITIZENSHIP EDUCATION AND TRAINING $158,287
81.U01 RENEW AMERICA'S SCHOOLS PRIZE $129,739
84.041 IMPACT AID $121,007
17.280 WIOA DISLOCATED WORKER NATIONAL RESERVE DEMONSTRATION GRANTS $114,105
16.839 STOP SCHOOL VIOLENCE $107,821
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $93,098
84.374 TEACHER AND SCHOOL LEADER INCENTIVE GRANTS (FORMERLY THE TEACHER INCENTIVE FUND) $57,235
84.423 SUPPORTING EFFECTIVE EDUCATOR DEVELOPMENT PROGRAM $40,105
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $39,137
93.U01 NATIONAL INSTITUTE FOR OCCUPATIONAL SAFETY AND HEALTH $35,912
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $34,442
45.024 PROMOTION OF THE ARTS GRANTS TO ORGANIZATIONS AND INDIVIDUALS $32,141
10.575 FARM TO SCHOOL GRANT PROGRAM $17,415
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $16,824
93.600 HEAD START $16,000