This manual provides information on the accountability reports prepared by Miami-Dade Community College for use on federal, state, and local levels. First, an overview is presented of the purposes of the Placement and Follow-Up (P&F) system, uses of the data, and the tasks involved in P&F reporting. The bulk of the manual explains the following data collection activities: (1) program enrollments and completions; (2) pre-program admittance enrollments; (3) supplemental, special needs, and apprenticeship course enrollments; (4) developmental and community instructional service enrollments; (5) the feedback system, which combines information from the community colleges, the State University System, and the Florida Department of Labor and Employment Security to produce reports on the status of community college graduates; (6) survey of former students; and (7) other activities, such as surveys of campus nurses and handicap coordinators to obtain handicapped data, maintenance of job placement logs, surveys of graduation applicants, surveys of program managers, and employer surveys. The next sections provide explanations of the processing of collected data, preliminary checks of data accuracy and integrity, steps taken after the creation of a master file tape, and master file and work file creation. The final sections focus on the preparation of the student P&F report, on employer follow-up, and discuss issues and subsidiary procedures that impinge upon the P&F system. (RO)