(A) The department shall adopt procedures to inform students and their parents annually of their eligibility for the program. (B) The department shall adopt procedures to annually inform scholarship students and their parents of the approved education service providers. (C) The department shall provide to parents of a scholarship student written instructions for the allowable uses of an account and the responsibilities of parents and the duties of the department. (D) The department may declare that a student is ineligible for continuation in the program due to substantial misuse of their account funds. (E) The department may conduct or contract for the auditing of accounts, and shall, at a minimum, conduct random audits of education service providers, education trust fund, and scholarship accounts on an annual basis. (F) The department may refer cases of substantial misuse of funds to law enforcement agencies for investigation. (G) The department shall maintain a record of the number of applications received annually for the program, the number of students accepted into the program each fiscal year, and the number of students not accepted into the program each fiscal year with a corresponding explanation as to why the student was not accepted into the program. The department shall compile this information and provide a report on the previous fiscal year to the General Assembly by December thirty-first of each year. Editor's Note 2023 Act No. 8, SECTION 3, provides as follows: "SECTION 3. This act takes effect thirty days after approval by the Governor, provided that upon approval of this act by the Governor, the Department of Education shall begin undertaking and executing responsibilities incidental to the implementation of this act so that the provisions of this act may be fully implemented thirty days after approval by the Governor." 2025 Act No. 11, SECTION 16, provides as follows: "SECTION 16. This act takes effect upon approval by the Governor. Current eligible participants may continue receiving benefits under the Education Scholarship Trust Fund, until the end of the 2024-2025 School Year." Effect of Amendment 2025 Act No. 11, SECTION 8, in (D), substituted "student" for "parent"; in (E), inserted ", education trust fund,"; deleted former (G), relating to program administration contracts with qualified organizations, and redesignated former (H) as (G); and in (G), twice inserted "fiscal" preceding "year" in the first sentence and inserted "on the previous fiscal year" in the second sentence.
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