The Florida Legislature has implemented our prior report's recommendations to improve charter school management. Specifically, the Legislature doubled charter schools' annual funding rate, exempted charter schools from ad valorem taxes, and strengthened the oversight responsibility of charter school governing boards.
The department has also taken some steps to address our recommendations, but more action is needed to establish academic accountability for charter schools. School districts and the Department of Education still cannot demonstrate whether charter schools improve student performance.
The financial condition of charter schools has improved. Independent auditors reported that 82% of charter schools ended the 1999-00 fiscal year with a positive fund balance.

Steps Taken to Improve Charter School Financial Management and Performance Accountability; Additional Action Needed
Report 08-04 January 2008
Charter School Review Technical Report
Report 05-22 April 2005
Charter School Performance Comparable to Other Public Schools; Stronger Accountability Needed
Report 05-21 April 2005
Charter School Application Requirements Are Reasonable; Financial Management Problematic
Report 05-11 March 2005

Copies of this report in print or alternate accessible format may be obtained by email OPPAGA@oppaga.fl.gov, telephone (850) 488-0021, or mail 111 W. Madison St., Room 312 Tallahassee, FL 32399-1475.