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When it is time for your annual independent audit of the 2020-21 school year, will you be prepared?

 In response to the COVID-19 pandemic, the legislature adopted SB 98 in June of 2020. SB 98 radically changed the conditions of apportionment of school funding for all charter schools other than non-classroom-based charter schools to account for distance learning. SB 98’s requirements of distance learning included weekly engagement records, daily live interaction, minimum instructional minutes, and tiered re-engagement strategies in response to absences. On February 22, 2021, the Education Audit Appeals Panel adopted a set of emergency regulations (found in the 2020-21 Supplemental Audit Guide) which amend the  K-12 Audit Guide. As emergency regulations, these took effect on March 1, 2021, and address the legislative changes that impacted the conditions of apportionment of school funding for the 2020-21 audit year.

This presentation will walk through the 2020-21 Supplemental Audit Guide requirements specifically as applied to classroom-based and non-classroom-based charter schools.    We will discuss the difference in the manner in which both types of charter schools are treated in the Supplemental Audit Guide and how that treatment differs from school districts as well.  Attendees should leave this webinar armed to complete their own internal audits in advance of their 2020-21 independent audit.


April 14, 2021


10:00-11:15 AM




Jerry Simmons

Lisa A. Corr, ESQ.

Champions of Outstanding Choices in Public Education for All Children