Massachusetts charter schools are required to keep an accurate account of all of their financial activities. Guidance, requirements, and reviews related to charter school accounting and auditing are provided below.
Overview and Instructions for the FY23 Charter School Audit
Massachusetts Charter School Audit Guide — Effective FY2023
FY2023 Audit Reference Guide
Recommended Charter Audit Summary Page
Single Charter Discrete Component Unit
Single Charter-Uniform Guidance-No Discrete Component Unit
Network-Uniform Guidance-Discrete Component Unit
Uniform Guidance DESE CARES Act Funding
Massachusetts Charter School Recommended Fiscal Policies and Procedures Guide — June 2015Provides recommendations for charter schools to reference when developing the internal controls of their organization.
State Auditor's Report on Establishing Standardized Accounting and Reporting Methods for Massachusetts's Charter Schools Pursuant to Chapter 46 of the Acts of 1997 (6/15/2004)
Last Updated: September 11, 2023
Massachusetts Department of Elementary and Secondary Education
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