Calculating and Reporting Graduation Rates in Alabama

Our audit found that the Alabama State Department of Education’s (Alabama) system of internal control did not provide reasonable assurance that reported graduation rates were accurate and complete for the time period covered by our audit (school year 2013–2014). In addition, we found that Alabama misreported Adjusted Cohort Graduation Rate (ACGR) data to the Department because the former State superintendent decided to continue including students who earned an alternative diploma as graduates in the ACGR despite being advised by the Department that those students could not be included.