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Audit guide 4 Charter School Audit Guide The Audit Guide provides detailed information on the ?nancial reporting and audit requirements of charter schools July Massachusetts Department of Elementary and Secondary Education Pleasant Street Malden MA - Phon

Charter School Audit Guide The Audit Guide provides detailed information on the ?nancial reporting and audit requirements of charter schools July Massachusetts Department of Elementary and Secondary Education Pleasant Street Malden MA - Phone - - TTY N E T Relay - - www doe mass edu CThis document was prepared by the Massachusetts Department of Elementary and Secondary Education Mitchell D Chester Ed D Commissioner The Massachusetts Department of Elementary and Secondary Education an a ?rmative action employer is committed to ensuring that all of its programs and facilities are accessible to all members of the public We do not discriminate on the basis of age color disability national origin race religion sex or sexual orientation Inquiries regarding the Department ? s compliance with Title IX and other civil rights laws may be directed to the Human Resources Director Pleasant St Malden MA - - ? Massachusetts Department of Elementary and Secondary Education Permission is hereby granted to copy any or all parts of this document for non-commercial educational purposes Please credit the ??Massachusetts Department of Elementary and Secondary Education ? This document printed on recycled paper Massachusetts Department of Elementary and Secondary Education Pleasant Street Malden MA - Phone - - TTY N E T Relay - - www doe mass edu CTable of Contents Section Page Introduction ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? Contracting the Audit ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? Filing Requirements - Who Must File ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? Audit Objective ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? Federal Single Audit ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? Accounting Policies - Financial Reporting Entity ? ? ? ? ? ? ? ? ? ? Financial Statement Considerations - Comparative Financial Statements ? Reporting Package ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? Charter School End of Year Financial Report ? ? ? ? ? ? ? ? ? ? ? ? Areas of Compliance ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? APPENDIX A Reporting Package- With OMB A- and a Component Unit ? APPENDIX B Board Acceptance Letter ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? APPENDIX C Excess Carryover Calculation ? ? ? ? ? ? ? ? ? ? ? ? APPENDIX D Massachusetts Charter School Law M G L c ? ? ? ? ?