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Arizona State Board for Charter Schools
To improve public education in Arizona by sponsoring charter schools that provide quality educational choices
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Annual Audits

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Audit Guidelines and Documents

A.R.S. 15-183(E)(6) and 15-914 require all charter schools to have an annual audit. In accordance with administrative rule, the Board issues audit guidelines that provide general guidance on charter school audit requirements. At the same time the Board issues its audit guidelines, the Board also releases its compliance questionnaires. Below please find the most current versions of the Board’s audit guidelines and compliance questionnaires.

In consideration of COVID-19's impact on school operations and the Governor's recent Executive Orders regarding the reopening of schools for the 2020-2021 school year, on August 10, 2020, the Board voted to extend the fiscal year 2020 audit submission deadline from November 15, 2020 to December 11, 2020.

PDF icon View 2020 Audit Guidelines Memorandum
Microsoft Office document icon View 2020 Legal Compliance Questionnaire
Microsoft Office document icon View 2020 Procurement Compliance Questionnaire
Microsoft Office document icon View 2020 USFRCS Compliance Questionnaire

List of Audit Firms

The audit firm selected to conduct the charter holder’s annual audit must meet the mandatory audit firm qualifications specified in the Board’s audit guidelines. The document below includes a list of audit firms that conducted charter school audits in the most recently completed audit cycle. Please note charter holders are not required to select an audit firm from the list found below to conduct their annual audits and this list is not an endorsement by the Board of these particular audit firms. Audit quality should be researched independently.

 Download

Policy and Guidance

This section includes policies and guidance issued by the Board related to the annual audits.

View Financial Performance Framework resources

 View July 27, 2011 Memorandum: "No" and "N/A" Answers in the Compliance Questionnaires
 View Audit & Compliance Questionnaire Follow-up Matrix Policy Statement

Board & Staff Information

  • Board & Staff Members
  • Meeting Dates & Materials
  • Charter Holder and Charter School Information
  • Statutes, Rules & Policies

Charter School Operators

  • Performance Expectations
  • Amendment Request Instructions
  • Additional Transparency
  • Replication/Transfer Applications
  • Forms/Templates
  • Interval Reviews & Renewal
  • Fingerprinting
  • Statutes, Rules & Policies
  • Annual Audit
  • Additional Resources

Helpful Links

  • ASBCS Online: Charter Holder and Charter School Information
  • Arizona Department of Education
  • Arizona State Board of Education
  • Arizona Charter Schools Association
  • Arizona Corporation Commission
  • National Association of Charter School Authorizers
  • U.S. Department of Education

Resources for Schools

  • ADE Calendar of Events and Training
  • A-F Letter Grades
  • Arizona Department of Public Safety-FCC FAQ
  • Arizona Department of Health Services – School Resources
  • Budget and Annual Financial Report (AFR) Forms
  • Charter Account Analysts (ADE School Finance)
  • Data Collection & Budget Due Dates (ADE School Finance)
  • Head Lice Management
  • Postsecondary Degree Verification (National Student Clearinghouse)
  • School Accreditation (AdvancED)
  • State Fire Marshal (Facility Inspections)
  • Teacher Certification

News and Events

Notice of Rulemaking Docket Opening
Letter from the American Civil Liberties Union of Arizona
ASBCS Newsletter
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Arizona State Board for Charter Schools
P.O. Box 18328
Phoenix, AZ 85005
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Phone: 602-364-3080
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