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The Charter School Audit Guide (the Guide) was developed to provide assistance to auditors of charter schools authorized by the New York State Education
Department (“NYSED”) as well as for any charter school receiving Charter School Program (“CSP”) funds. This Guide will be effective beginning with the 2013-2014 audits of charter schools. Please take the time to review the contents of the Guide and, most importantly, to share the document with your independent auditor.