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of the Commonwealth of Pennsylvania

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    Charter schools do not charge students tuition – they receive the majority of funding from their students' resident school districts. The amount a charter school receives is based upon a statutory funding formula, which requires tuition rates for both nonspecial and special education students.

    For more information on charter school funding, review Section 1725-A of the Pennsylvania Public School Code.

    Also, review a court decision summary that provides context on funding/payments for kindergarten students enrolled in charter schools.

    Pursuant to Section 1725-A(a)(5) of the Pennsylvania Public School Code, a charter school may ask Pennsylvania's Secretary of Education to redirect a school district's subsidy when the school district fails to pay the charter school for educating resident students. This request must be prepared and submitted in the format required by PDE. Beginning in February 2022, the Consolidated Financial Reporting System (CFRS) is the required platform to be used for a subsidy redirection request.

    Subsidy Redirection Process Presentation (PDF)

    Instructions for Submitting Subsidy Redirection Request to PDE 

    CFRS-CSR Charter School User Manual (PDF)

    CFRS-CSR School District User Manual (PDF)

    Template Specifications for CFRS-CSR Upload (Excel)

    CFRS-CSR Templates:
    Student List (invoice), Student List (Reconciliation), Tuition Rates, Direct Payments (Excel) new

    CS Subsidy Redirection Checklist (Excel) updated

    Timeline for Submission of Redirection Requests (Excel)

    Charter school tuition rates, also known as Selected Expenditures per Average Daily Membership, are calculated using form PDE-363, Funding for Charter Schools. The form is based on the applicable school year:

    The following documents contain charter school tuition rates:

    Beginning in February 2022, the following documents can no longer be used to submit redirection requests to PDE.

    Audits

    As part of the 2024-25 enacted state budget, School Code section 1716-A was amended to require an annual audit of each charter school entity’s operations. The requirements of the local audit, as set forth in the statute, are detailed in the below guidance document. Note that engagements must be performed by an independent accountant. In collaboration with the Pennsylvania Institute of Certified Public Accountants (PICPA), PDE has created these Agreed-Upon Procedures for charter schools and their independent local accountants based on the amendments to section 1716-A.

    This document must be provided to both your charter school’s audit committee and independent accountant to ensure adherence to the statute.   

    Agreed-Upon Procedure Guidance (PDF) 

    Questions on the contents of this document or the requirements of section 1716-A can be sent to PDE at both ra-CFRS@pa.gov and ra-CharterSchools@pa.gov.

    Resources

    Find forms, deadlines, instructions, and other important information to help you prepare and submit the required annual General Fund Budget on our General Fund Budget Reporting page.

    Need help or technical assistance? Email ra-CSFunding@pa.gov.