(1) Account Holders
shall agree to use the funds deposited in the IEA for any, or any combination
of, the following expenses:
(a) Tuition or
fees at a Participating School;
(b)
Textbooks required by a Participating School;
(c) Tutoring Services provided by an
individual tutor who meets the requirements set by the Department or a tutoring
organization accredited by one (1) of the following: any accreditation division
of Cognia (the North Central Association Commission on Accreditation and School
Improvement (NCA CASI), the Northwest Accreditation Commission (NWAC), and the
Southern Association of Colleges and Schools Council on Accreditation and
School Improvement (SACS CASI)), the Middle States Association of Colleges and
Schools (MSA), the New England Association of Schools and Colleges (NEASC), the
Western Association of Schools and Colleges (WASC), or the Council on
Occupational Education (COE);
(d)
Payment for purchase of curriculum, defined as instructional educational
materials for an academic course of study for a particular content area,
including any supplemental materials required by the curriculum;
(e) Fees for transportation paid to a
Fee-for-Service Transportation Provider. Transportation fees can only be used
for transportation to schools and educational providers (including tutors and
therapists);
(f) Tuition or fees
for a Non-public Online Learning Program or Course that meets the requirements
set by the Department;
(g) Fees for
nationally standardized norm-referenced achievement tests, Advanced Placement
examinations, or any examinations related to college or university
admission;
(h) Contributions to a
Coverdell education savings account established under
26 U.S.C. §
530 for the benefit of the Participating
Student;
(i) Educational Therapies
or services, including copays or coinsurance, for Participating
Students;
(j) Services provided
under a contract with a public school, including individual classes and
extracurricular programs;
(k)
Tuition or fees at an Eligible Postsecondary Institution;
(l) Textbooks required for courses at an
Eligible Postsecondary Institution;
(m) Fees for the management of the IEA by
private financial management firms;
(n) Computer Hardware and Other Technological
Devices approved by the Department or a licensed treating physician, if the
computer hardware is used for the student's educational needs and is a required
device for communication or physical access to instruction due to the adverse
impact of the disability for which the student qualifies to receive an IEA or
allows a student to access instruction or instructional content; or
(o) Contributions to an Achieving a Better
Life Experience (ABLE) account in accordance with the ABLE Act, compiled in
T.C.A. Title 71, Chapter 4, Part 8, for the benefit of a Participating Student;
provided, that the funds are used only for the student's education expenses
subject to the rules established by the ABLE Program and that the student meets
the qualifications to participate in the ABLE Program pursuant to the ABLE Act,
and § 529A of the Internal Revenue Code of 1986 (26 U.S.C. §
529A), as amended, and all rules,
regulations, notices, and interpretations released by the United States
Department of Treasury, including the Internal Revenue Service
(IRS).
(2) Account
Holders shall obtain pre-approval for Educational Therapies, Computer Hardware
and Other Technological Devices, Tutoring Services, and any other expenses
identified by the Department. If pre-approval is not obtained, the expense
shall be deemed an unapproved expenditure. An Account Holder may request
pre-approval by completing and submitting the Department's pre-approval form.
For computer hardware and technological devices, a licensed treating physician
may also submit the pre-approval form.
(3) After the initial payment to the IEA, the
Account Holder shall submit expense reports and receipts for all IEA funds
expended in accordance with the procedures set by the Department before the
next IEA payment is disbursed.
(4)
In accordance with the procedures of the Department, the Department may
immediately and permanently remove any Participating Student from eligibility
for an IEA if the Account Holder fails to comply with the terms of the IEA
Agreement or applicable laws, rules or procedures, or misspends funds. The
Account Holder may appeal the Department's decision pursuant to the appeal
procedures outlined in this Chapter.
(5) If the Department determines that IEA
funds have been misspent, the Department shall notify the Account Holder, and
the Account Holder shall repay the misspent amount in the manner and within the
timeframe set by the Department. The Department is authorized to freeze,
suspend, and/or withdraw funding directly from the student's IEA for reasons
including, but not limited to, fraud, misuse of funds, Account Holder failure
to comply with the terms of the state laws, rules, procedures, or the
Agreement, if the student returns to the LEA, or if funds were deposited into
the account in error. The Account Holder may appeal the Department's decision
pursuant to the appeal procedures outlined in this Chapter.
