6.__State and local requirements.__The charter school shall meet all applicable state and local health, safety and civil rights requirements.

7.__No discrimination.__The charter school may not discriminate on the basis of color, sex, income level, proficiency in the English language or physical ability.

8.__Finances.__A charter school may conform to the uniform financial accounting and reporting standards and processes that govern school administrative units generally. The governing entity, not the director or chief financial officer, of the charter school shall contract for an annual financial audit by a certified public accountant in accordance with generally accepted accounting principles.__The audit must examine the validity and integrity of data reported to the State for revenue purposes including average daily attendance and enrollment and internal controls of the charter school.

§2416.__The charter agreement

Major issues involving the operation of the school must be considered and addressed in advance of the opening of the charter school and written into the charter agreement, which must be signed by the head of the school and the chartering authority.

1.__Special Education.__Before a charter is granted, a charter school must have in place a policy to comply with the policies adopted by the state board and with federal regulations relating to the education of children with special needs.__The manner in which the charter school delivers those services may be innovative and integrated into its provision of services for all students.

2.__Written agreement on issues.__The head of the charter school and the chartering authority shall establish a written agreement on the following issues and incorporate the agreement into the charter: