; (J) agrees to comply with the same Federal audit requirements as do other Bureau-funded schools, unless such Federal audit requirements are waived by the Bureau of Indian Education; (K) meets all applicable Federal health and safety requirements; (L) operates in accordance with Federal law; (M) has a written performance contract with the Bureau of Indian Education that includes a description of how student performance will be measured in charter schools pursuant to assessments that are required of other schools and pursuant to any other assessments mutually agreeable to the Bureau of Indian Education, tribe(s) served, and the charter school; and (N) may serve students in early childhood education programs. (2) Developer The term developer means an individual or group of individuals (including a public, private, or tribal nonprofit organization), which may include teachers, administrators and other school staff, parents, or other members of the local community in which a charter school project will be carried out. 5. GAO study Not later than 3 years after the date of enactment of this Act, the Comptroller General of the United States shall— (1) conduct a review of the implementation of the programs established by this Act during the preceding 3-year period, including any factors impacting increased participation in education savings account programs established pursuant to the amendments made by this Act; (2) submit a report describing the results of the review under paragraph (1) to— (A) the Committee on Indian Affairs of the Senate; and (B) the Subcommittee on Indian, Insular and Alaska Native Affairs of the Committee on Natural Resources of the House of Representatives