Current through Register Vol. 50, No. 9, September 20, 2024
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.
AUTHORITY NOTE:
Promulgated in accordance with
R.S.
17:6 and
R.S.
17:4025.
