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.
Massachusetts Charter School Audit Guide — Effective FY2026
Audit Reference Guide (coming soon)
Template for Appendix C: Additional Required Information
Recommended Charter Audit Summary Page
CHAMP Audit: Submitting Audit Package
Single Charter Discrete Component Unit
Single Charter-Uniform Guidance-No Discrete Component Unit
Network-Uniform Guidance-Discrete Component Unit
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: June 5, 2026