The public funds going to charter schools are very transparent. A special division of DPI, the Office of Charter Schools (OCS), is dedicated to charter oversight, as is the Charter Schools Advisory Board. Charters must adhere to a lengthy charter contract with the state. They cannot even access their state dollars directly, but instead must provide documentation before their bills are paid by the state. There are surprise visits by OCS consultants, an annual audit by a CPA firm, and the Financial Performance Framework Guide designed specifically for charter schools. They are subject to host of laws, and state and federal agencies.