2016-141 Audit Scope and Objectives
Oversight and Monitoring of Charter Schools
The audit by the California State Auditor will provide independently developed and verified information related to the oversight and monitoring of Assurance Learning Academy, Los Angeles County Online High School, and Acacia Elementary Charter School, and will include, but not be limited to, the following:
- Review and evaluate the laws, rules, and regulations significant to the audit objectives.
- Determine whether the chartering school districts that are authorizing multiple charters are adhering to the limitations for authorizing charter schools outside their geographical boundaries.
- Determine whether the chartering school districts' authorizing processes for charter schools located outside their geographic boundaries meet legal requirements and are rigorous enough to ensure the likely success of the charter schools they authorize. Compare those processes to the authorizing processes of other chartering school districts with charter schools located within the district and determine the reasons for any significant differences.
- Assess the chartering school districts' oversight and monitoring of the financial information for charter schools they authorize that are located outside their respective district's geographic boundaries and compare those processes to the oversight and monitoring performed by the school districts when the charter schools are located within the authorizing district.
- Assess the adequacy of the academic oversight performed by the chartering school districts for the charter schools located outside of their geographic boundaries and, to the extent possible, compare the academic oversight performed with that of charter schools operating within the boundaries of the chartering school districts.
- For the Assurance Learning Academy, Los Angeles County Online High School, and Acacia Elementary Charter School, perform the following:
- Determine whether the selected charter schools are financially stable and are meeting accepted financial norms and state requirements.
- Assess whether the selected charter schools' three-year financial projections meet the requirements of their respective County Office of Education.
- Determine the academic results of the selected charter schools and compare them to county averages and similar non-charter public schools.
- Determine whether the financial oversight fees of the chartering school districts exceed the limits set by state law for charter schools located outside the authorizing school districts' geographic boundaries.
- Review and assess any other issues that are significant to the audit.
California State Auditor's Office