(1)To be eligible to receive scholarship funds on behalf of a scholarship student as an eligible school, a private school with 150 or more enrolled students shall:
(1)(a) (1)(a)(i) contract with an independent licensed certified public accountant to conduct an agreed upon procedures engagement as the state board adopts, or obtain an audit and report that:
(1)(a)(i)(A) a licensed independent certified public accountant conducts in accordance with generally accepted auditing standards;
(1)(a)(i)(B) presents the financial statements in accordance with generally accepted accounting principles; and
(1)(a)(i)(C) audits financial statements from within the 12 months immediately preceding the audit; and
(1)(a)(ii) submit the audit report or report of the agreed upon procedure to the program manag
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(1) To be eligible to receive scholarship funds on behalf of a scholarship student as an eligible school, a private school with 150 or more enrolled students shall:
(1)(a) (1)(a)(i) contract with an independent licensed certified public accountant to conduct an agreed upon procedures engagement as the state board adopts, or obtain an audit and report that:
(1)(a)(i)(A) a licensed independent certified public accountant conducts in accordance with generally accepted auditing standards;
(1)(a)(i)(B) presents the financial statements in accordance with generally accepted accounting principles; and
(1)(a)(i)(C) audits financial statements from within the 12 months immediately preceding the audit; and
(1)(a)(ii) submit the audit report or report of the agreed upon procedure to the program manager when the private school applies to receive scholarship funds;
(1)(b) comply with the antidiscrimination provisions of 42 U.S.C. Sec. 2000d;
(1)(c) provide a written disclosure to the parent of each prospective scholarship student, before the student is enrolled, of:
(1)(c)(i) the education services that the school will provide to the scholarship student, including the cost of the provided services;
(1)(c)(ii) tuition costs;
(1)(c)(iii) additional fees the school will require a parent to pay during the school year; and
(1)(c)(iv) the skill or grade level of the curriculum in which the prospective scholarship student will participate; and
(1)(d) require the following individuals to submit to a nationwide, fingerprint-based criminal background check and ongoing monitoring, in accordance with Section 53G-11-402, as a condition for employment or appointment, as authorized by the Adam Walsh Child Protection and Safety Act of 2006, Pub. L. No. 109-248:
(1)(d)(i) an employee who does not hold:
(1)(d)(i)(A) a current Utah educator license issued by the state board under Title 53E, Chapter 6, Education Professional Licensure; or
(1)(d)(i)(B) if the private school is not physically located in Utah, a current educator license in the state where the private school is physically located; and
(1)(d)(ii) a contract employee.
(2) A private school described in Subsection (1) is not eligible to receive scholarship funds if:
(2)(a) the private school requires a scholarship student to sign a contract waiving the scholarship student's right to transfer to another qualifying provider during the school year;
(2)(b) the audit report described in Subsection (1)(a) contains a going concern explanatory paragraph; or
(2)(c) the report of the agreed upon procedures described in Subsection (1)(a) shows that the private school does not have adequate working capital to maintain operations for the first full year.
(3) To be eligible to receive scholarship funds on behalf of a scholarship student as an eligible school, a private school with fewer than 150 enrolled students shall:
(3)(a) provide to the program manager and financial administrator:
(3)(a)(i) a federal employer identification number;
(3)(a)(ii) the provider's address and contact information;
(3)(a)(iii) a description of each program or service the provider proposes to offer a scholarship student; and
(3)(a)(iv) any other information as required by the program manager or financial administrator; and
(3)(b) comply with the antidiscrimination provisions of 42 U.S.C. Sec. 2000d.
(4) A private school described in Subsection (3) is not eligible to receive scholarship funds if the private school requires a scholarship student to sign a contract waiving the student's rights to transfer to another qualifying provider during the school year.
(5) To be eligible to receive scholarship funds on behalf of a scholarship student as an eligible school, an LEA shall:
(5)(a) provide to the program manager and financial administrator:
(5)(a)(i) a federal employer identification number;
(5)(a)(ii) the LEA's address and contact information; and
(5)(a)(iii) the amount to be charged under the program, in correlation with the LEA's course and activity fee schedules, and a description of a class, program, or service the LEA provides to a scholarship student;
(5)(b) comply with the antidiscrimination provisions of 42 U.S.C. Sec. 2000d; and
(5)(c) ensure the provision of services to a scholarship student through which:
(5)(c)(i) the scholarship student does not enroll in the LEA; and
(5)(c)(ii) in accordance with Subsection 53F-2-302(2), the LEA does not receive WPU funding related to the student's participation with the LEA;
(5)(d) treat a scholarship student the same as the LEA would treat an enrolled student, including in:
(5)(d)(i) participation allowances;
(5)(d)(ii) audition rules;
(5)(d)(iii) athletic team participation;
(5)(d)(iv) extracurricular activities; and
(5)(d)(v) co-curricular activities;
(5)(e) not deny a scholarship student participation in any activity, team, or program simply because:
(5)(e)(i) the student is a scholarship student; or
(5)(e)(ii) of liability concerns specific to the student's scholarship status;
(5)(f) establish a transparent and fair fee structure for scholarship expenses offered by the LEA, including a fee schedule that:
(5)(f)(i) is based on actual costs of providing services;
(5)(f)(ii) is consistent with fees charged to enrolled students;
(5)(f)(iii) itemizes all charges and fees;
(5)(f)(iv) explains the basis for each fee; and
(5)(f)(v) is updated annually;
(5)(g) provide the same liability coverage to scholarship students as provided to enrolled students; and
(5)(h) in accordance with Subsection 53F-6-402(7), create and maintain a distinct identifier in the LEA's student information system that:
(5)(h)(i) clearly identifies a scholarship student; and
(5)(h)(ii) distinguishes the scholarship student from a student enrolled in the LEA.
(6) An LEA described in Subsection (5) is not eligible to receive scholarship funds if:
(6)(a) the LEA requires a public education system scholarship student to sign a contract waiving the student's rights to engage with another qualifying provider for a scholarship expense during the school year; or
(6)(b) the LEA refuses to offer services that do not require LEA enrollment to scholarship students under the program.
(7) Residential treatment facilities licensed by the state are not eligible to receive scholarship funds.
(8) A private school or LEA intending to receive scholarship funds shall:
(8)(a) (8)(a)(i) for a private school, submit an application to the program manager; or
(8)(a)(ii) for an LEA, submit a notice to the program manager containing the information described in Subsection (5)(a); and
(8)(b) agree to not refund, rebate, or share scholarship funds with scholarship students or scholarship student's parents in any manner except remittances or refunds processed through the financial administrator to a scholarship account in accordance with this part and procedures that the program manager establishes, and the payment schedule described in Section 53F-6-411.
(9) The program manager shall:
(9)(a) if the private school or LEA meets the eligibility requirements of this section, recognize the private school or LEA as an eligible school and, for a private school, approve the application; and
(9)(b) make available to the public a list of eligible schools approved under this section.
(10) A private school approved under this section that changes ownership shall:
(10)(a) cease operation as an eligible school until:
(10)(a)(i) the school submits a new application to the program manager; and
(10)(a)(ii) the program manager approves the new application; and
(10)(b) demonstrate that the private school continues to meet the eligibility requirements of this section.
(11) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the state board shall establish rules for an LEA to create and publish fee structures for scholarship students.