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Start by asking the school if the student should have a consequence when they fail to meet an IEP goal. Ex: If a student had to learn times tables and get 80% in 4 out of 5 trials, ask what should happen if they only get 80% in 3 out of 5 trials. Or if a reading goal was 75 CWM, what if they only do 71? In these cases, the consequence is nothing. (I'm in PA and they only allow for positive behavior support so you'd never see a consequence.) If your child has a goal of promptly transitioning, what should be the consequence if they fail at this goal? Ask them to write 'no consequence/no unexcused tardies when delayed transitioning results in being late for class' in the IEP. This goal should be treated like oner IEP goals where there are no consequences if the goal isn't met. I'd also look at what specially designed instruction the school is providing (prompts are accommodations - not SDI) with teaching your child how to promptly transition to a non-preferred activity. You might also need to change up the SDI if the current instruction isn't working.