(1) To be eligible to enroll a scholarship student, a private school shall: (a) have a physical location in Utah where the scholarship students attend classes and have direct contact with the school's teachers; (b) (i) (A) obtain an audit and report from a licensed independent certified public accountant that conforms with the following requirements: (I) the audit shall be performed in accordance with generally accepted auditing standards; (II) the financial statements shall be presented in accordance with generally accepted accounting principles; and (III) the audited financial statements shall be as of a period within the last 12 months; or (B) contract with an independent licensed certified public accountant to conduct an Agreed Upon Procedures engagement, as adopted by the state board; and (ii) submit the audit report or report of the agreed upon procedure to the state board when the private school applies to accept scholarship students; (c) comply with the antidiscrimination provisions of 42 U.S.C. Sec. 2000d; (d) meet state and local health and safety laws and codes; (e) provide a written disclosure to the parent of each prospective student, before the student is enrolled of: (i) the special education services that will be provided to the student, including the cost of those services; (ii) tuition costs; (iii) additional fees a parent will be required to pay during the school year; and (iv) the skill or grade level of the curriculum that the student will be participating in; (f) (i) administer an annual assessment of each scholarship student's academic progress; (ii) report the results of the assessment described in Subsection (1)(f)(i) to the student's parent; and (iii) make the results available to the assessment team evaluating the student pursuant to Subsection 53F-4-302(6); (g) employ or contract with teachers who: (i) hold baccalaureate or higher degrees; (ii) have at least three years of teaching experience in public or private schools; or (iii) have the necessary special skills, knowledge, or expertise that qualifies them to provide instruction: (A) in the subjects taught; and (B) to the special needs students taught; (h) maintain documentation demonstrating that teachers at the private school meet the qualifications described in Subsection (1)(g); (i) 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 : (i) an employee who does not hold a current Utah educator license issued by the state board under Title 53E, Chapter 6, Education Professional Licensure; (ii) a contract employee; and (iii) a volunteer who is given significant unsupervised access to a student in connection with the volunteer's assignment; and (j) provide to parents the relevant credentials of the teachers who will be teaching their students.

(a) have a physical location in Utah where the scholarship students attend classes and have direct contact with the school's teachers;

(b) (i) (A) obtain an audit and report from a licensed independent certified public accountant that conforms with the following requirements: (I) the audit shall be performed in accordance with generally accepted auditing standards; (II) the financial statements shall be presented in accordance with generally accepted accounting principles; and (III) the audited financial statements shall be as of a period within the last 12 months; or (B) contract with an independent licensed certified public accountant to conduct an Agreed Upon Procedures engagement, as adopted by the state board; and (ii) submit the audit report or report of the agreed upon procedure to the state board when the private school applies to accept scholarship students;

(i) (A) obtain an audit and report from a licensed independent certified public accountant that conforms with the following requirements: (I) the audit shall be performed in accordance with generally accepted auditing standards; (II) the financial statements shall be presented in accordance with generally accepted accounting principles; and (III) the audited financial statements shall be as of a period within the last 12 months; or (B) contract with an independent licensed certified public accountant to conduct an Agreed Upon Procedures engagement, as adopted by the state board; and

(A) obtain an audit and report from a licensed independent certified public accountant that conforms with the following requirements: (I) the audit shall be performed in accordance with generally accepted auditing standards; (II) the financial statements shall be presented in accordance with generally accepted accounting principles; and (III) the audited financial statements shall be as of a period within the last 12 months; or

(I) the audit shall be performed in accordance with generally accepted auditing standards;

(II) the financial statements shall be presented in accordance with generally accepted accounting principles; and

(III) the audited financial statements shall be as of a period within the last 12 months; or

(B) contract with an independent licensed certified public accountant to conduct an Agreed Upon Procedures engagement, as adopted by the state board; and

(ii) submit the audit report or report of the agreed upon procedure to the state board when the private school applies to accept scholarship students;

(c) comply with the antidiscrimination provisions of 42 U.S.C. Sec. 2000d;

(d) meet state and local health and safety laws and codes;

(e) provide a written disclosure to the parent of each prospective student, before the student is enrolled of: (i) the special education services that will be provided to the student, including the cost of those services; (ii) tuition costs; (iii) additional fees a parent will be required to pay during the school year; and (iv) the skill or grade level of the curriculum that the student will be participating in;

(i) the special education services that will be provided to the student, including the cost of those services;

(ii) tuition costs;

(iii) additional fees a parent will be required to pay during the school year; and

(iv) the skill or grade level of the curriculum that the student will be participating in;

(f) (i) administer an annual assessment of each scholarship student's academic progress; (ii) report the results of the assessment described in Subsection (1)(f)(i) to the student's parent; and (iii) make the results available to the assessment team evaluating the student pursuant to Subsection 53F-4-302(6);

(i) administer an annual assessment of each scholarship student's academic progress;

(ii) report the results of the assessment described in Subsection (1)(f)(i) to the student's parent; and

(iii) make the results available to the assessment team evaluating the student pursuant to Subsection 53F-4-302(6);

(g) employ or contract with teachers who: (i) hold baccalaureate or higher degrees; (ii) have at least three years of teaching experience in public or private schools; or (iii) have the necessary special skills, knowledge, or expertise that qualifies them to provide instruction: (A) in the subjects taught; and (B) to the special needs students taught;

(i) hold baccalaureate or higher degrees;

(ii) have at least three years of teaching experience in public or private schools; or

(iii) have the necessary special skills, knowledge, or expertise that qualifies them to provide instruction: (A) in the subjects taught; and (B) to the special needs students taught;

(A) in the subjects taught; and

(B) to the special needs students taught;

(h) maintain documentation demonstrating that teachers at the private school meet the qualifications described in Subsection (1)(g);

(i) 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 : (i) an employee who does not hold a current Utah educator license issued by the state board under Title 53E, Chapter 6, Education Professional Licensure; (ii) a contract employee; and (iii) a volunteer who is given significant unsupervised access to a student in connection with the volunteer's assignment; and

(i) an employee who does not hold a current Utah educator license issued by the state board under Title 53E, Chapter 6, Education Professional Licensure;

(ii) a contract employee; and

(iii) a volunteer who is given significant unsupervised access to a student in connection with the volunteer's assignment; and

(j) provide to parents the relevant credentials of the teachers who will be teaching their students.

(2) A private school is not eligible to enroll scholarship students if: (a) the private school requires a student to sign a contract waiving the student's rights to transfer to another eligible private school during the school year; (b) the audit report submitted under Subsection (1)(b) contains a going concern explanatory paragraph; or (c) the report of the agreed upon procedure submitted under Subsection (1)(b) shows that the private school does not have adequate working capital to maintain operations for the first full year, as determined under Subsection (1)(b).

(a) the private school requires a student to sign a contract waiving the student's rights to transfer to another eligible private school during the school year;

(b) the audit report submitted under Subsection (1)(b) contains a going concern explanatory paragraph; or

(c) the report of the agreed upon procedure submitted under Subsection (1)(b) shows that the private school does not have adequate working capital to maintain operations for the first full year, as determined under Subsection (1)(b).

(3) A home school is not eligible to enroll scholarship students.

(4) Residential treatment facilities licensed by the state are not eligible to enroll scholarship students.

(5) A private school intending to enroll scholarship students shall submit an application to the state board by May 1 of the school year preceding the school year in which it intends to enroll scholarship students.

(6) The state board shall: (a) approve a private school's application to enroll scholarship students, if the private school meets the eligibility requirements of this section; and (b) make available to the public a list of the eligible private schools.

(a) approve a private school's application to enroll scholarship students, if the private school meets the eligibility requirements of this section; and

(b) make available to the public a list of the eligible private schools.

(7) An approved eligible private school that changes ownership shall submit a new application to the state board and demonstrate that it continues to meet the eligibility requirements of this section.