Section V – Reporting

Pursuant to Idaho Statute §33-5205B, §33-5209A, §33-5209B, and §33-5209C

  1. Governing Documents
    1. No charter school may commence operations without a Performance Certificate executed within seventy-five (75) days of charter approval.
    2. A Performance Certificate will outline the terms and conditions under which a charter school is authorized to operate.
    3. All Performance Certificates will include Performance Framework that outlines the specific standards and outcomes the school must achieve in order to earn subsequent operational terms.
    4. The Performance Framework shall include indicators, measures, and metrics in the following categories:
      1. Academic achievement,
      2. Operational effectiveness,
      3. Financial health, and
      4. Board stewardship
  2. Annual Performance Reports
    1. Annual Performance Reports will be prepared by PCSC staff and shall include the following:
      1. The school’s status with regard to the terms of its Performance Certificate;
      2. The school’s performance outcomes as evaluated against its Performance Framework;
      3. The school’s status with regard to any renewal conditions included in its existing Performance Certificate, if applicable;
      4. Longitudinal data reflecting the school’s performance over the course of the previous three (3) operational years; and
      5. The school’s status with regard to any mission-specific goals, if such are included in its Performance Framework.
    2. Public charter schools may submit corrections and/or clarifications to the Annual Performance Report within thirty (30) days of issuance of the report.
    3. Corrections and/or clarifications must be submitted to the PCSC office in writing, and must include a cover sheet clearly identifying each correction or clarification and the supporting documentation.
    4. Annual Performance Reports will be published on the PCSC’s website no later than January 31st.
    5. PCSC staff will prepare and publish an annual report addressing the performance of all schools authorized by the PCSC. This report will be published on the PCSC’s website no later than January 31st.
  3. Required Reports
    1. Public charter schools authorized by the PCSC must submit the following reports annually by the following dates, or as requested:
      1. July 30th
        1. The school’s leadership update, noting any changes to board directors, administrative staff, or key operational staff. This report also requires confirmation of contact information and assurance that all compliance issues that occurred during the previous fiscal year were reported to the PCSC as required;
        2. The school’s board-approved annual budget for the current fiscal year (any subsequent amendments must be submitted within five (5) days of the change);
        3. The school’s projected enrollment by grade level on which the submitted annual budget is based;
        4. A projected cash flow report for the current fiscal year; and
        5. If applicable, any data necessary to evaluate the school’s performance against mission-specific goals that are included in the school’s Performance Framework.
      2. November 1st
        1. A board-approved independent fiscal audit report for the previous fiscal year.
      3. February 1st
        1. A balance sheet and a budget-to-actuals report as of the end of the second quarter of the fiscal year.
      4. A public charter school that did not meet standard on any financial measures of the most recently issued Annual Performance Report must also submit the following financial documentation:
        1. A balance sheet, due November 1st and May 1st to reflect the first and third quarters of the fiscal year, respectively; and
        2. A budget to actuals report, due November 1st and May 1st to reflect the first and third quarters of the fiscal year, respectively; and
        3. An updated cash flow report for the current fiscal year, due quarterly on November 1st, February 1st, and May 1st.
  4. Reporting Standards
    1. A public charter school shall be considered a governmental entity. As such, public charter schools shall follow and adhere to the standards established by the Government Accounting Standards Board (GASB).
    2. Budgets shall be completed on an accrual basis, with year-end balances including encumbrance. That is, revenue intended for use in one fiscal year may not be used to demonstrate fiscal stability by covering expenditures that should have been paid using revenue from the previous fiscal year.
    3. Cash flow projections shall be completed on a cash basis, showing actual cash amounts and projections with funds moving out at the appropriate, anticipated time.
  5. Required Documentation
    1. Public charter schools must submit copies of the following documents prior to operating and must notify the PCSC of any changes within five (5) days:
      1. Facility lease agreement, if instructional facilities are leased; and
      2. Certificate of occupancy for all instructional facilities; and
      3. Accreditation reports; and
      4. Board bylaws; and
      5. Contact information for each board member (including full name, phone number, address, email address, and resume).
    2. Public charter schools must notify the PCSC within five (5) days if the administration or the governing board becomes aware of any of the following circumstances:
      1. The school may have violated the terms of its Performance Certificate;
      2. The school may have violated an applicable laws, rules, or regulations;
      3. A lawsuit has been filed against the school;
      4. A complaint against an employee of the school has been filed with the Professional Standards Commission; or
      5. The school’s board passes a motion to relinquish its charter.
    3. A public charter school must provide copies of the following insurance binders to the PCSC prior to operating:
      1. Liability;
      2. Property loss;
      3. Worker’s compensation;
      4. Unemployment; and
      5. Health.
    4. Pursuant to IDAPA 08.03.01.300, a public charter school must provide the following documents to the PCSC prior to beginning operations in an initial or any subsequently acquired facility:
      1. Building inspection report from the Idaho Division of Building safety;
      2. Fire marshal report for the site; and
      3. Health district inspection certificate issued by the appropriate health district for the site.
    5. The PCSC or its staff may request additional reports on an as-needed basis for the purpose of fulfilling its duty to oversee the public charter school’s compliance with applicable laws, rules, and regulations, including the school’s Performance Certificate and Performance Framework.
  6. Authorizer Fee
    1. Authorizer fees shall be calculated pursuant to I.C. ⸹ 33-5208(8).
    2. PCSC staff will issue authorizer fee invoices no later than February 15th each year.
    3. Authorizer fees shall be due to the PCSC no later than March 15th each year.
    4. A public charter school may redirect up to 10% of the assessed fee to pay membership fees to an organization that provides technical assistance, training, and advocacy for Idaho public charter schools. Receipts must be remitted with payment as proof of purchase.
    5. A public charter school will be notified within thirty (30) days of the due date if payment is delinquent. In such a case, the amount due will be withheld from the next scheduled payment distribution until such time as the school remits payment in full, pursuant to IDAPA 08.02.04.102.