Committee to Oversee the Charter School Audit List (COSAL)
Governing bodies of charter schools and/or university schools for profoundly gifted pupils must annually audit their respective charter schools and/or university schools; these audits must be performed by a certified public accountant from a list developed by the Committee to Oversee the Charter School Audit List (COSAL). The Department then reviews the annual audit of each charter school and university school for profoundly gifted students, which must be conducted in accordance with the standards outlined in the Charter School Audit Guide.
2023 Request for Qualifications
If you are interested in being added to the list of eligible certified public accountants to conduct charter school and/or university school for profoundly gifted pupil audits, you must participate in the Request for Qualification (RFQ) process. For fiscal year (FY) 2023, the RFQ submission deadline is January 13, 2023.
- FYE 2023 Charter School Approved Auditors List
- Nevada Charter School Audit Guide
- Government Auditing Standards
- Frequently Asked Questions
- COSAL Regulations