Code of Massachusetts Regulations
603 CMR - DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION
Title 603 CMR 52.00 - Commonwealth of Massachusetts Virtual Schools
Section 52.08 - Reporting Requirements and Ongoing Review
Current through Register 1531, September 27, 2024
(1) Annual Report. A Commonwealth of Massachusetts virtual school shall submit to the Board and make available to every district, parent or guardian of its enrolled students, and to every parent or guardian who expresses interest in enrolling in that Commonwealth of Massachusetts virtual school, an annual report. Each school shall make the annual report available on its website. The annual report shall be completed on or before January 1st for the preceding school year. The annual report shall include the following information:
(2) Accountability Reviews. The Department may send evaluation teams to visit each Commonwealth of Massachusetts virtual school on an annual or as-needed basis to corroborate and augment the information provided in the annual report. The Department may conduct other accountability reviews as necessary. Accountability review teams will gather any other evidence relevant to the virtual school's performance. The written reports from these reviews shall become part of the Commonwealth of Massachusetts virtual school's record, along with any written comments that the school wishes to submit.
(3) Financial Audits. In accordance with M.G.L. c. 71, § 94, every Commonwealth of Massachusetts virtual school shall have an independent audit conducted of its accounts, consistent with generally accepted government auditing standards and any guidelines issued by the Department. Audits shall be filed annually on or before January 1st with the Department and the Office of the State Auditor.
(4) End of Year Financial Report. Every Commonwealth of Massachusetts virtual school shall submit an end of year financial report based on audited financial figures in accordance with guidelines issued by the Department.
(5) Pre-enrollment Report. A Commonwealth of Massachusetts virtual school shall file a pre-enrollment report annually with the Department in accordance with established deadlines. Pre-enrollment reports must include the virtual school's projected total enrollment for the subsequent academic year and the projected number of students, by grade, selected for admission from each sending district for the subsequent academic year.
(6) Enrollment Claim Forms. Each Commonwealth of Massachusetts virtual school shall submit reports of actual enrollment as of October 1st and March 1st. The reports shall be filed in accordance with guidelines and deadlines established by the Department.
(7) Compliance. Every Commonwealth of Massachusetts virtual school shall submit written documentation related to compliance with building, health, safety, and insurance requirements and confirming that all such inspections and approvals are current. This does not apply to a residence or location where a student may be completing schoolwork outside of a facility owned or leased by or for the virtual schoo
(8) Investigations. Every Commonwealth of Massachusetts virtual school shall notify the Department in writing of all significant matters within two business days. Significant matters include, but are not limited to, all communications made or received by or on behalf of the school with any government audit, investigative, or law enforcement agency.
(9) Notification of New Circumstances. The virtual school shall notify the Department in writing immediately of any change in circumstances that may have a significant impact on a virtual school's ability to fulfill its goals or mission as stated in its certificate. These include, but are not limited to:
(10) Additional Information and Reports. Every Commonwealth of Massachusetts virtual school shall submit all additional information, data, and reports required by the Department.
(11) Signatory Authorization. All information supplied to the Board, the Commissioner, or the Department by the Commonwealth of Massachusetts virtual school shall be signed by an individual given signatory authority. All such information is submitted under penalty of perjury.