Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-3-61 - ALABAMA ACCOUNTABILITY ACT - CREDITS FOR SCHOLARSHIP GRANTING ORGANIZATIONS
Section 810-3-61-.05 - Annual Report Of Scholarship Granting Organizations (SGOs)

1. The total number of scholarships awarded and funded.

2. The total dollar amount of scholarships awarded and funded.

3. The name of each qualifying school that received scholarship funding, the total amount of scholarship funds paid to each qualifying school, and the total number of scholarship recipients enrolled in each qualifying school.

4. The total number of eligible students zoned to attend a failing school who received educational scholarships from the SGO's.

5. The total number of first time scholarship recipients.

6. The total number of first time scholarship recipients who were continuously enrolled in a nonpublic school prior to receiving an educational scholarship from the SGO.

7. The total number of first time scholarship recipients who were continuously enrolled in a public school prior to receiving an educational scholarship from the SGO.

1. The name and address of the SGO.

2. The total number and total dollar amount of donations received the previous academic year. The actual individual donors and the amounts of their donations must be entered into the Department's system by the SGO as required by Rule 810-3-61-.04.

3. The total number and total dollar amount of educational scholarships awarded and funded the previous academic year.

4. The total number and total dollar amount of educational scholarships awarded and funded during the previous academic year to students qualifying for the federal free and reduced-price lunch program.

5. The percentage of first-time scholarship recipients during the year who were enrolled in public school for the entire previous academic school year.

6. The percentage of first-time scholarship recipients during the year who were enrolled in nonpublic school for the entire previous academic school year.

7. A schedule reporting the following information for each student awarded an educational scholarship from the SGO [This information will not be made public.]:

8. A statement as to whether the SGO has received complaints of discrimination, and if so, a description of the action taken.

9. A copy of the required annual Form 990.

10. A statement confirming the SGO's policies and procedures rather than the schools accepting the scholarship funds determines the scholarship recipient's eligibility and that priority is given to eligible students zoned to attend a failing school.

11. A statement confirming that none of the SGO's policies or procedures restricts a parent's educational choice in qualifying schools, for example, by limiting or prohibiting enrollment of eligible students in a qualifying school if those eligible students received educational scholarships from other SGOs.

12. A statement confirming that the SGO has provided by August 15 of each year achievement test results to the Department of Revenue and the independent research organization selected by the Department of Revenue to analyze the test results required in paragraph (c) below.

13. A copy of written verification received from each nonpublic school that receives educational scholarships from the SGO is in compliance with the Alabama Child Protection Act of 1999.

14. A copy of written verification received from each nonpublic school that receives educational scholarships from the SGO that they are in compliance with all health and safety laws or codes that otherwise apply to nonpublic schools, hold a valid occupancy permit if required by the municipality, are in compliance with nondiscrimination policies set forth in 42 USC 1981, and conduct criminal background checks on employees to exclude from employment any person not permitted by state law to work in a public school or who may pose a threat to the safety of the students.

15. The aggregate amount of scholarship funds unexpended as of the end of the year.

16. A reconciliation of unexpended scholarship funds as of the beginning of the academic year to the amount held as of the end of the calendar year, as follows:

17. A reconciliation of unexpended scholarship funds as of the beginning of the calendar year to the amount held as of the end of the academic year, as follows:

1. Results should be provided in such a way as to aggregate the data by age, grade level, gender, family income level, race and number of years a scholarship recipient.

2. The independent research organization selected to analyze the results of the tests are required to report the findings on learning gains of scholarship students to the Department of Revenue every other year with the first biennial report due by September 1, 2016. This report shall also be submitted to the Senate Education Policy Committee and the Chair of the House Education Policy Committee.