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 FY2021
FY2021 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
FY2021 Audit and CSEOYFR Instructions Memo
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 17, 2021
Massachusetts Department of Elementary and Secondary Education
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