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.
FY15 Audit and CSEOYFR Memo
Massachusetts Charter School Audit Guide - Effective FY15
Memo to Auditors Regarding Massachusetts Audit Guide
Audit Sample Reporting Package Single Charter Discrete Component Unit
Audit Sample Reporting Package Single Charter W-A133 9-5a
Audit Sample Reporting Package Network A-133 and CU 9-5
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)