Committee to Oversee the Charter School Audit List (COSAL)
Overview
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.