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Related Materials:

August 01, 2022

FY2021 FAR Technical Guide

  • pdf
  • 502 KB
March 21, 2021

FY2020 FAR Technical Guide

  • pdf
  • 361 KB
June 22, 2020

FY2019 FAR Technical Guide

  • pdf
  • 241 KB
August 01, 2022

FY2018 FAR Technical Guide

  • pdf
  • 247 KB
August 01, 2022

FY2017 FAR Technical Guide

  • pdf
  • 571 KB
August 01, 2022

FY2016 FAR Technical Guide

  • pdf
  • 250 KB

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Financial Analysis Report Technical Guide

The School Reform Act (SRA) requires that DC PCSB revoke the charter of any public charter school that (1) has engaged in a pattern of nonadherence to generally accepted accounting principles (GAAP); (2) has engaged in a pattern of fiscal mismanagement; and/or (3) is no longer economically viable. Further, each DC public charter school is required to conduct annually a thorough audit of its finances and operations. Schools must choose a third-party auditor from a list of auditors approved by DC PCSB, the Office of the Chief Financial Officer (OCFO), and the Office of the State Superintendent of Education (OSSE). DC PCSB, with support and counsel from OCFO and OSSE, analyzes and summarizes the information in these audits to produce the Financial Analysis Report (FAR), which presents consistent and transparent information about DC public charter schools’ finances and operations.

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