Charter Schools

The Office of the Auditor General (OAG) has statutory oversight responsibilities relating to the State of Rhode Island’s charter schools and proposed new independent charter schools. Oversight responsibilities include, but are not limited to, receipt and review of the annual audit, approval of audit extensions, receipt and review of the annual uniform chart of accounts (UCOA) agreed-upon procedures report, receipt and review of quarterly budget to actual reporting, and review of the financial plan for proposed new independent charter schools. Additionally, the OAG monitors and encourages timely financial reporting, fiscal stability, and compliance with reporting requirements, including state reporting requirements.

The OAG issues an annual report relating to charter school reporting: 

• Report of Statutory Compliance - Financial Reporting Requirements for Local Governmental Entities

For more information on the State’s Charter Schools, visit Rhode Island’s Department of Education website: Rhode Island's Charter Public Schools | RI Department of Education

Charter School Reporting Entities

Table of Contents

Filing Annual Audit Reports

• Procedures for Requesting an Extension of Time

Charter School Reporting

• Legal Requirements
• Procedures for Charter School Reporting

School Uniform Chart of Accounts (UCOA) – Agreed-Upon Procedures

• Legal Requirements
• UCOA Agreed-Upon Procedures

New Application Review - Independent Charter Schools

• Legal Requirements
• Procedures for New Application Review – Independent Charter Schools