Section 11.45(7)(b), Florida Statutes, requires the Auditor General to review, in consultation with the Florida Board of Accountancy, all district school board, charter school, and charter technical career center financial audit reports prepared by independent certified public accountants (CPAs) and filed pursuant to Section 218.39, Florida Statutes. This report was prepared to present the results of the review of district school board, charter school, and charter technical career center audit reports prepared by independent CPAs for the fiscal year ended June 30, 2023.

Pursuant to Section 11.45(7)(f), Florida Statutes, have directed that this report be prepared to present a summary of significant findings and financial trends identified during the review of charter school and charter technical career center audit reports prepared by independent certified public accountants for the fiscal year ended June 30, 2023.

DRC has committed to reduce its emissions effectively, efficiently, and equitably from deforestation and degradation (REDD+). The country experiences complex relationships between drivers, agents, and institutions of deforestation nationally. The REDD+ policy arena is influenced by both governmental and non-governmental actors whose number have increased in the policy arena over the years; however, weak coordination among these actors remains an issue. Since 2009, the DRC has announced several reforms relating to land tenure, land-use planning and agricultural policy, to create an institutional environment that motivates the implementation of REDD+ in the DRC. By 2019, none of these reforms had materialized, due to both political changes and a lack of finance, capacity, and political will. Between 2013 and 2019, little progress has been made on REDD+ in the DRC, as a result of conflicting interests among actors both at national and decentralized levels; information asymmetry; elite capture and corruption; and the pre- and post-election situation. To date, the effectiveness of REDD+ activities in the DRC remain unclear, due to the absence of rigorous impact assessment. However, efforts can be observed on the field where there is increased number of participants to forest policy process compared to REDD+ early years; and several ongoing projects are testing policy options within and across levels. If these efforts are sustained, they can contribute in putting in place conditions to achieve REDD+ objectives.

Looks at a variety of education reforms and innovations over the past one hundred years to find the best approach to teaching.