La. Admin. Code tit. 28 § CLIII-501

Current through Register Vol. 50, No. 11, November 20, 2024

Section CLIII-501 - Finance

A. The LDE shall allocate annually from funds appropriated or otherwise available for the program an amount per pupil to each participating school equal to the amount allocated per pupil as provided in the minimum foundation program formula, inclusive of the calculations of both the local and state per pupil allocations, to the local school system in which the scholarship recipient resides, considering all student characteristics.

B. For a participating school that charges tuition, if the maximum amount of tuition plus incidental or supplementary fees that are charged to non-scholarship students enrolled in such school and any costs incurred in administering the tests required pursuant to R.S. 17:4023 is less than the amount allocated per pupil to the local school system in which the student resides, then the amount allocated per pupil to the school shall be equal to the sum of

such maximum tuition amount, such incidental or supplementary fees charged to non-scholarship students, and such testing costs.

C. The maximum amount of tuition and fees to be paid for scholarship students including annual increases shall be determined as follows.

1. When tuition and fees for participating nonpublic schools are increased, payments for scholarship students shall be determined as follows:

a. if tuition and fees were at or above two-thirds of the MFP per pupil amount for the district in which the school is located, then the department shall not pay more than a 5 percent annual increase for participating scholarship students at the school; and

b. if tuition and fees were below two-thirds of the MFP per pupil amount for the district in which the school is located, then the department shall not pay more than two-thirds of the MFP per pupil amount for the district in which the school is located or a 5 percent annual increase for participating schools, whichever is higher;

c. once tuition and fees are equal to or greater than the MFP per pupil amount for the district in which the school is located, then the payment to the nonpublic school shall be no greater than the MFP per pupil for the district in which the school is located. The nonpublic school may continue to increase tuition and fees for privately-funded students.

D. Attendance of students in a participating school must be supported by appropriate documentation of daily attendance, either written or electronic, to include dates of absences.

E. The amount to be paid for a scholarship shall be divided into four equal payments to be made to each participating school in September, December, February, and May of each school year.

1. Payments shall be based on per pupil count dates as determined by the department. No refunds shall be made to the department or to the parent or legal guardian if the scholarship recipient withdraws from the program or is otherwise not enrolled prior to the next count date. The school in which the scholarship recipient is enrolled on the next count date shall receive the next payment.

2. The LDE shall annually set a timeline for the independent financial audit required by statute.

3. If the audit yields a finding regarding tuition and fees or attendance, payment adjustments will be made to the May payment.

F. If a participating nonpublic school charges a higher tuition for students receiving special education services and meets the criteria set forth below, the LDE shall allocate funds appropriated or otherwise available to the program an amount per pupil to each participating nonpublic school equal to a special education tuition amount based on the cost of providing special education services identified for that student to the participating nonpublic school. This amount shall be in addition to the participating nonpublic schools maximum scholarship payment, but the total of the payment and the special education tuition shall not exceed the amount that would be allocated for that student to the local school system if the student otherwise would be attending public school.

1. Only a participating non-public school meeting the criteria below shall be allowed to charge a higher tuition for scholarship recipients receiving special education services:

a. for at least two years, the participating non-public school has provided needed educational services to students with exceptionalities, as defined in R.S. 17:1942, excluding students deemed to be gifted or talented; and

b. the participating non-public school has provided needed services to students by teachers holding appropriate special education certification or other appropriate education and training as defined in Bulletin 1706; and

c. the participating non-public school provides services and instruction in accordance with a student's individual education plan and/or services plan.

G. A participating non-public school shall submit to the department an independent financial audit of the school conducted by a certified public accountant who has been approved by the legislative auditor.

1. Such audit shall be accompanied by the auditor's statement that the report is free of material misstatements and fairly presents the participating school's maximum tuition or actual cost of educating a student pursuant to R.S. 17:4016.

2. The audit shall be limited in scope to those records necessary for the department to make scholarship payments to the participating school and shall be submitted to the legislative auditor for review and investigation of any irregularities or audit findings.

3. The participating school shall account for all scholarship funds separately from other funds by maintaining funds in a separate account or by using accounting procedures that allow the legislative auditor to identify the separate funds. Such accounting shall allow for thorough auditing of the receipt and expenditure of state scholarship funds allocated through the LDE.

4. The participating school shall return to the state any funds that the legislative auditor determines were expended in a manner inconsistent with state law or program regulations.

5. The participating school shall pay the cost of such audit unless funds are appropriated by the legislature for such purpose, in which case the department shall pay the cost of such audit.

H. The department shall receive independent financial audits from participating nonpublic schools as required in §501. E

1. The department shall place any participating school that fails to comply with the audit provisions pursuant to R.S. 17:4022(3) on probation for a period of one year during which such school shall not be permitted to enroll additional scholarship recipients.

2. If such school is not in full compliance by the end of the one-year probationary period, the school shall be ineligible to participate in the program until such time as the department has determined that the school is in full compliance.

La. Admin. Code tit. 28, § CLIII-501

Promulgated by the Board of Elementary and Secondary Education, LR 38:3130 (December 2012), amended LR 40: 498 (March 2014), Amended LR 40:498 (March 2014), LR 40:2521 (12/1/2014).

AUTHORITY NOTE: Promulgated in accordance with R.S. 17:6 and R.S. 17:4025.