Accounting and Auditing
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 FY18 (Current)
Audit Sample Reporting Packages
Single Charter Discrete Component Unit
Single Charter-Uniform Guidance-No Discrete Component Unit
Network-Uniform Guidance-Discrete Component Unit
Massachusetts Charter School Audit Guide — Effective FY19
Massachusetts Charter School Recommended Fiscal Policies and Procedures Guide – June 2015
Provides 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 (6/15/04)