Utah Code § 53E-7-408

Eligible private schools
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(1) To be eligible to receive scholarship funds on behalf of a scholarship student as an eligible
school, a private school shall:
(a) have a physical location in the state where the scholarship students attend classes and have
direct contact with the school's teachers;
(b)
(i) contract with an independent licensed certified public accountant to conduct an Agreed
Upon Procedures engagement as adopted by the state board, or obtain an audit and report
from a licensed independent certified public accountant that conforms with the following
requirements:
(A) the audit shall be performed in accordance with generally accepted auditing standards;
(B) the financial statements shall be presented in accordance with generally accepted
accounting principles; and
(C) the audited financial statements shall be as of a period within the last 12 months; 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 funds;
(c) comply with the antidiscrimination provisions of 42 U.S.C. 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 scholarship 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 in which the prospective student will participate;
(f)
(i) administer an annual assessment of each scholarship student's academic progress; and
(ii) report the results of the assessment described in Subsection (1)(f)(i) to the scholarship
student's parent;
(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 skills, knowledge, or expertise that qualifies the teacher to provide
instruction:
(A) in the subject or 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 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 the parent of a scholarship student the relevant credentials of the teachers who will
be teaching the scholarship student.
(2) A private school described in Subsection (1) is not eligible to receive scholarship funds if:
(a) the private school requires a student to sign a contract waiving the student's rights to transfer
to another qualifying school during the school year;
(b) the audit report submitted under Subsection (1)(b) contains a going concern explanatory
paragraph;
(c) the report of the agreed upon procedures 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); or
(d) the private school charges a scholarship student more in tuition or fees than another student
based solely upon the scholarship student being a scholarship recipient under this part.
(3) Residential treatment facilities licensed by the state are not eligible to enroll scholarship
students.
(4) A private school intending to enroll scholarship students and receive scholarship funds shall:
(a) submit an application to the state board; and
(b) agree to not refund, rebate, or share scholarship funds with a scholarship student or
scholarship student's parent in any manner except for remittances or refunds processed
through the scholarship granting organization to a scholarship account in accordance with this
part and procedures that the scholarship granting organization establishes.
(5) 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) publish on the state board's website, a list of private schools approved under this section.
(6) A private school approved under this section that changes ownership shall cease operation as
an eligible school until the private school:
(a) submit a new application to the state board; and
(b) demonstrates that the private school continues to meet the eligibility requirements of this
section.

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