Florida Senate - 2015                        COMMITTEE AMENDMENT
       Bill No. PCS (104334) for SB 602
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/26/2015           .                                

       The Committee on Appropriations (Gaetz) recommended the
    1         Senate Amendment (with title amendment)
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Paragraph (k) of subsection (2) of section
    6  11.45, Florida Statutes, is amended to read:
    7         11.45 Definitions; duties; authorities; reports; rules.—
    8         (2) DUTIES.—The Auditor General shall:
    9         (k) Annually conduct operational audits of the accounts and
   10  records of educational fiscal intermediaries issued a contract
   11  under s. 1002.384 and eligible nonprofit scholarship-funding
   12  organizations receiving eligible contributions under s.
   13  1002.395, including any contracts for services with related
   14  entities, to determine compliance with the respective sections
   15  provisions of that section. An audit of an educational fiscal
   16  intermediary must include, but not be limited to, a
   17  determination of the educational fiscal intermediary’s
   18  compliance with s. 1002.384(3)(d). An audit of an eligible
   19  nonprofit scholarship-funding organization must Such audits
   20  shall include, but not be limited to, a determination of the
   21  eligible nonprofit scholarship-funding organization’s compliance
   22  with s. 1002.395(6)(j). The Auditor General shall provide its
   23  report on the results of the audits to the Governor, the
   24  President of the Senate, the Speaker of the House of
   25  Representatives, the Chief Financial Officer, and the
   26  Legislative Auditing Committee, within 30 days of completion of
   27  the audit.
   29  The Auditor General shall perform his or her duties
   30  independently but under the general policies established by the
   31  Legislative Auditing Committee. This subsection does not limit
   32  the Auditor General’s discretionary authority to conduct other
   33  audits or engagements of governmental entities as authorized in
   34  subsection (3).
   35         Section 2. Section 1002.384, Florida Statutes, is created
   36  to read:
   37         1002.384 Educational fiscal intermediaries.—
   38         (1) DEFINITIONS.—As used in this section, the term:
   39         (a) “Educational fiscal intermediary” or “EFI” includes,
   40  but is not limited to, a school district direct-support
   41  organization; a state university; or an independent college or
   42  university that is eligible to participate in the William L.
   43  Boyd, IV, Florida Resident Access Grant Program, located and
   44  chartered in this state, is not for profit, and is accredited by
   45  the Commission on Colleges of the Southern Association of
   46  Colleges and Schools; or a charitable organization that is:
   47         1. Exempt from federal income tax under s. 501(c)(3) of the
   48  Internal Revenue Code;
   49         2. A Florida entity formed under chapter 607, chapter 608,
   50  or chapter 617 whose principal office is located in this state;
   51  and
   52         3. In compliance with this section and s. 1002.385.
   53         (b) “Owner or operator” means an owner, president, officer,
   54  or director of an eligible nonprofit scholarship-funding
   55  organization or a person with equivalent decisionmaking
   56  authority over an EFI.
   57         (c) “Program” means the Florida Personal Learning
   58  Scholarship Accounts Program established under s. 1002.385.
   59         (2) COMPETITIVE SOLICITATION.—The department shall:
   60         (a)1. Issue a competitive solicitation to select one or
   61  more entities to serve as EFIs for a 3-year term. The department
   62  may issue the competitive solicitation by a request for
   63  proposals or an invitation to negotiate. The resulting contracts
   64  are not renewable or extendable. Before expiration of the
   65  resulting contracts, the department shall issue a new
   66  competitive solicitation and execute a new contract or contracts
   67  in accordance with this section.
   68         2. Require that an EFI’s response to a competitive
   69  solicitation include the authority and obligations of an EFI
   70  identified in this section and in s. 1002.385. Such authority
   71  and obligations must be scored in the department’s evaluation of
   72  responses to the competitive solicitation and contained in the
   73  EFI’s contract with the department.
   74         3. Include representatives of the Department of Revenue and
   75  the Chief Financial Officer to participate as evaluators, and
   76  negotiators if an invitation to negotiate is issued, in the
   77  department’s competitive selection process for the contract
   78  required under this section.
   79         (b) Consider the criteria, authorities, and obligations for
   80  an EFI under this section and s. 1002.385 when awarding
   81  contracts to one or more EFIs by the competitive solicitation.
   82  The resulting contracts must include the criteria, authorities,
   83  and obligations under this section and s. 1002.385. The
   84  following requirements must receive priority in scoring and
   85  preference in the competitive solicitation:
   86         1. Experience and personnel.The EFI must have experience
   87  providing services that are similar to, or exceed, the size and
   88  scope of the services required under this section and s.
   89  1002.385. Personnel for the EFI must be sufficient to provide
   90  all services and regulations under the scope of EFI
   91  responsibility.
   92         2. Fiscal responsibility.The EFI must have at least one
   93  previous audit accomplished to be eligible to seek a contract.
   94  The audit must have been conducted by the Auditor General or
   95  must be subsequently reviewed and certified by the Auditor
   96  General. The EFI must not have any negative financial findings
   97  in its most recent audits required under this section and ss.
   98  11.45 and 1002.385.
   99         3. Administrative fee.—The EFI may collect an
  100  administrative fee for its services. The administrative fee may
  101  not be deducted from any scholarship funds, but may be provided
  102  for in the General Appropriations Act. A preference is given to
  103  the EFI with the lowest administrative fee offered in the
  104  competitive solicitation. Scholarship funds are paid out as
  105  required under s. 1002.385 or the General Appropriations Act.
  107  EFI:
  108         (a) Shall implement this section, carry out its contract
  109  with the department, and implement and manage the Florida
  110  Personal Learning Scholarship Accounts Program established under
  111  s. 1002.385.
  112         (b) May not have an owner or operator who owns or operates
  113  an eligible private school that is participating in a
  114  scholarship program under s. 1002.385, s. 1002.39, or s.
  115  1002.395.
  116         (c) May not restrict or reserve scholarships for use at a
  117  particular private school or provide scholarships to a child of
  118  an owner or operator.
  119         (d) May use for administrative expenses a percentage, as
  120  identified in the contract, of the total individual scholarship
  121  funding received by the EFI for the state fiscal year in which
  122  such scholarships are issued. The administrative expenses must
  123  be reasonable and necessary for the EFI’s management and
  124  distribution of scholarship funds pursuant to this section and
  125  s. 1002.385. Administrative expenses may not be used for
  126  lobbying or political activity or for expenses related to
  127  lobbying or political activity. If an EFI charges an application
  128  fee for a scholarship, the application fee must be immediately
  129  refunded to the person who paid the fee if the student is placed
  130  on a wait list. The administrative fee may not be deducted from
  131  any scholarship funds, but may be provided for in the General
  132  Appropriations Act. An application fee may not be deducted from
  133  any scholarship funds.
  134         (e) Must maintain separate accounts for scholarship funds
  135  and operating funds.
  136         (f) With the prior approval of the department, may transfer
  137  funds to another EFI if the student associated with the funds
  138  transfers to another EFI.
  139         (4)OBLIGATIONS.—An EFI must:
  140         (a) Continually comply with subsections (2) and (3).
  141         (b) Provide to the department, as part of the competitive
  142  solicitation process; retain; and provide to the department upon
  143  request, the following documentation:
  144         1. A copy of the EFI’s incorporation documents and
  145  registration with the Division of Corporations of the Department
  146  of State.
  147         2. A copy of the EFI’s Internal Revenue Service
  148  determination letter as a s. 501(c)(3) not-for-profit
  149  organization, if applicable.
  150         3. A description of the EFI’s financial plan that
  151  demonstrates sufficient funds to operate throughout the school
  152  year.
  153         4. Notwithstanding the statewide or geographic contract
  154  limitations of chapter 287, a description of the geographic
  155  region that the EFI intends to serve and an analysis of the
  156  demand and unmet need for eligible students in that area.
  157         5. The EFI’s organizational chart.
  158         6. A description of the criteria and methodology that the
  159  EFI will use to evaluate scholarship eligibility.
  160         7. A description of the application process, including
  161  deadlines and any associated fees.
  162         8. A description of the deadlines for attendance
  163  verification and scholarship payments.
  164         9. A copy of the organization’s policies on conflict of
  165  interest and whistleblowers.
  166         10. A copy of a surety bond or letter of credit in an
  167  amount equal to 25 percent of the scholarship funds anticipated
  168  for each school year or $100,000, whichever is greater.
  169         (c) If the EFI is an existing EFI that seeks a new contract
  170  during a subsequent competitive solicitation, include in its
  171  proposal, in addition to the documentation required under
  172  paragraph (b), the following documentation:
  173         1. A surety bond or letter of credit equal to the amount of
  174  undisbursed donations held by the EFI based on the annual report
  175  submitted pursuant to paragraph (f). The amount of the surety
  176  bond or letter of credit must be at least $100,000, but not more
  177  than $25 million.
  178         2. The EFI’s completed Internal Revenue Service Form 990
  179  submitted no later than November 30 of the year before the
  180  school year that the organization intends to offer the
  181  scholarships, notwithstanding the September 1 application
  182  deadline. An organization that is not required by federal law to
  183  complete this form is exempt from this subparagraph.
  184         3. A copy of the statutorily required audit to the
  185  department and the Auditor General.
  186         4. An annual report that includes:
  187         a. The number of students who completed applications, by
  188  county, and by grade.
  189         b. The number of students who were approved for
  190  scholarships, by county, and by grade.
  191         c. The number of students who received funding for
  192  scholarships within each funding category, by county, and by
  193  grade.
  194         d. The amount of funds received, the amount of funds
  195  distributed in scholarships, and an accounting of the remaining
  196  funds and the obligation of those funds.
  197         e. A detailed accounting of how the organization spent the
  198  administrative funds allowable under paragraphs (2)(b) and
  199  (3)(d).
  200         (d) Comply with the antidiscrimination provisions of 42
  201  U.S.C. s. 2000d.
  202         (e) Comply with the following background check
  203  requirements:
  204         1. All owners and operators are, before employment or
  205  engagement to provide services, subject to level 2 background
  206  screening as provided under chapter 435. The fingerprints for
  207  the background screening must be electronically submitted to the
  208  Department of Law Enforcement and may be taken by an authorized
  209  law enforcement agency, by an employee of the EFI who is trained
  210  to take fingerprints, or by a private company that is trained to
  211  take fingerprints. However, the complete set of fingerprints of
  212  an owner or operator may not be taken by the owner or operator.
  213  The results of the state and national criminal history check
  214  shall be provided to the department for screening under chapter
  215  435. The cost of the background screening may be borne by the
  216  EFI or the owner or operator.
  217         2. As part of every new contract pursuant to this section,
  218  each owner or operator must meet level 2 screening standards as
  219  described in s. 435.04, at which time the EFI shall request the
  220  Department of Law Enforcement to forward the fingerprints to the
  221  Federal Bureau of Investigation for level 2 screening. If the
  222  fingerprints of an owner or operator are not retained by the
  223  Department of Law Enforcement under subparagraph 3., the owner
  224  or operator shall electronically file a complete set of
  225  fingerprints with the Department of Law Enforcement. Upon
  226  submission of fingerprints for this purpose, the EFI shall
  227  request that the Department of Law Enforcement forward the
  228  fingerprints to the Federal Bureau of Investigation for level 2
  229  screening, and the fingerprints shall be retained by the
  230  Department of Law Enforcement under subparagraph 3.
  231         3. Fingerprints submitted to the Department of Law
  232  Enforcement as required under this paragraph must be retained by
  233  the Department of Law Enforcement in a manner approved by rule
  234  and must be entered in the statewide automated biometric
  235  identification system authorized under s. 943.05(2)(b). The
  236  fingerprints must thereafter be available for all purposes and
  237  uses authorized for arrest fingerprints that are entered in the
  238  statewide automated biometric identification system pursuant to
  239  s. 943.051.
  240         4. The Department of Law Enforcement shall search all
  241  arrest fingerprints received under s. 943.051 against the
  242  fingerprints retained in the statewide automated biometric
  243  identification system under subparagraph 3. An arrest record
  244  that is identified with an owner’s or operator’s fingerprints
  245  must be reported to the department. The department shall
  246  participate in this search process by paying an annual fee to
  247  the Department of Law Enforcement and by informing the
  248  Department of Law Enforcement of any change in the employment,
  249  engagement, or association status of the owners or operators
  250  whose fingerprints are retained under subparagraph 3. The
  251  Department of Law Enforcement shall adopt a rule setting the
  252  amount of the annual fee to be imposed upon the department for
  253  performing the services required under this subparagraph and
  254  subparagraph 3. and establishing the procedures for the
  255  retention of owner and operator fingerprints and the
  256  dissemination of search results. The fee may be borne by the
  257  owner or operator.
  258         5. An EFI whose owner or operator fails the level 2
  259  background screening is not eligible to provide scholarships
  260  under this section.
  261         6. An EFI whose owner or operator in the last 7 years has
  262  filed for personal bankruptcy or corporate bankruptcy in a
  263  corporation of which he or she owned more than 20 percent is not
  264  eligible to provide scholarships under this section.
  265         7. In addition to the offenses listed in s. 435.04, a
  266  person required to undergo background screening under this
  267  section may not have an arrest awaiting final disposition for;
  268  been found guilty of, or entered a plea of nolo contendere to,
  269  regardless of adjudication; been adjudicated delinquent, and the
  270  record sealed or expunged for, any of the following offenses or
  271  any similar offense in another jurisdiction:
  272         a. Any authorizing statutes, if the offense was a felony.
  273         b. This chapter, if the offense was a felony.
  274         c. Section 409.920, relating to Medicaid provider fraud.
  275         d. Section 409.9201, relating to Medicaid fraud.
  276         e. Section 741.28, relating to domestic violence.
  277         f. Section 817.034, relating to fraudulent acts through
  278  mail, wire, radio, electromagnetic, photoelectronic, or
  279  photooptical systems.
  280         g. Section 817.234, relating to false and fraudulent
  281  insurance claims.
  282         h. Section 817.505, relating to patient brokering.
  283         i. Section 817.568, relating to criminal use of personal
  284  identification information.
  285         j. Section 817.60, relating to obtaining a credit card
  286  through fraudulent means.
  287         k. Section 817.61, relating to fraudulent use of credit
  288  cards, if the offense was a felony.
  289         l. Section 831.01, relating to forgery.
  290         m. Section 831.02, relating to uttering forged instruments.
  291         n. Section 831.07, relating to forging bank bills, checks,
  292  drafts, or promissory notes.
  293         o. Section 831.09, relating to uttering forged bank bills,
  294  checks, drafts, or promissory notes.
  295         p. Section 831.30, relating to fraud in obtaining medicinal
  296  drugs.
  297         q. Section 831.31, relating to the sale, manufacture,
  298  delivery, or possession with the intent to sell, manufacture, or
  299  deliver any counterfeit controlled substance, if the offense was
  300  a felony.
  301         (f) Provide to the Auditor General and the Department of
  302  Education a report on the results of an annual financial audit
  303  of its accounts and records conducted by an independent
  304  certified public accountant in accordance with auditing
  305  standards generally accepted in the United States, government
  306  auditing standards, and rules promulgated by the Auditor
  307  General. The audit report must include a report on financial
  308  statements presented in accordance with generally accepted
  309  accounting principles. Audit reports must be provided to the
  310  Auditor General and the department within 180 days after
  311  completion of the EFI’s fiscal year. The Auditor General shall
  312  review all audit reports submitted pursuant to this paragraph.
  313  The Auditor General shall request any significant items that
  314  were omitted in violation of a rule adopted by the Auditor
  315  General. The items must be provided within 45 days after the
  316  date of the request. If the EFI does not comply with the Auditor
  317  General’s request, the Auditor General shall notify the
  318  Legislative Auditing Committee.
  319         (g) Prepare and submit annual reports to the department
  320  pursuant to s. 1002.385(9)(d). In addition, an EFI must submit
  321  in a timely manner any information requested by the department
  322  relating to the program.
  323         (h)1. Participate in the joint development of agreed-upon
  324  procedures to be performed by an independent certified public
  325  accountant as required under s. 1002.385(8)(e) if the EFI
  326  provided more than $250,000 in scholarship funds to an eligible
  327  private school under this section during the 2015-2016 state
  328  fiscal year. This requirement also applies to an EFI acting as
  329  an eligible nonprofit scholarship-funding organization that
  330  provided more than $250,000 in scholarship funds to an eligible
  331  private school during the 2014-2015 state fiscal year. The
  332  agreed-upon procedures must uniformly apply to all private
  333  schools and must determine, at a minimum, whether the private
  334  school has been verified as eligible by the department under s.
  335  1002.385; has an adequate accounting system, a system of
  336  financial controls, and a process for deposit and classification
  337  of scholarship funds; and has properly expended scholarship
  338  funds for education-related expenses. During the development of
  339  the procedures, the EFIs shall specify guidelines governing the
  340  materiality of exceptions that may be found during the
  341  accountant’s performance of the procedures. The procedures and
  342  guidelines shall be provided to private schools and the
  343  Commissioner of Education by August 1, 2015.
  344         2. Participate in a joint review of the agreed-upon
  345  procedures and guidelines required under subparagraph 1.
  346  biennially if the EFI provided more than $250,000 in scholarship
  347  funds to an eligible private school under this section during
  348  the state fiscal year preceding the biennial review. If the
  349  procedures and guidelines are revised, the revisions must be
  350  provided to the eligible private schools and the Commissioner of
  351  Education by March 15, 2016, and biennially thereafter.
  352         3. Monitor the compliance of a private school with ss.
  353  1002.385, 1002.42, and 1002.421 if the EFI provided the majority
  354  of the scholarship funding to the school. For each private
  355  school subject to s. 1002.385, the appropriate EFI shall notify
  356  the Commissioner of Education by October 30, 2015, and annually
  357  thereafter of:
  358         a. A private school’s failure to submit a report required
  359  under s. 1002.385; or
  360         b.Any material exceptions set forth in the report required
  361  under s. 1002.385.
  362         4. Seek input from the accrediting associations that are
  363  members of the Florida Association of Academic Nonpublic Schools
  364  when jointly developing the agreed-upon procedures and
  365  guidelines under subparagraph 1. and conducting a review of
  366  those procedures and guidelines under subparagraph 2.
  367         (i) Maintain the surety bond or letter of credit required
  368  under subparagraph (b)10. The requirements of this paragraph are
  369  waived for a state university; or an independent college or
  370  university that is eligible to participate in the William L.
  371  Boyd, IV, Florida Resident Access Grant Program, is located and
  372  chartered in this state, is not for profit, and is accredited by
  373  the Commission on Colleges of the Southern Association of
  374  Colleges and Schools.
  375         (j) Provide to the Auditor General any information or
  376  documentation requested in connection with an operational audit
  377  of an EFI conducted pursuant to s. 11.45.
  378         (5)DEPARTMENT OF EDUCATION OBLIGATIONS.—The department
  379  shall:
  380         (a) Ensure an EFI’s compliance with the contract, this
  381  section, and s. 1002.385. In instances of noncompliance by an
  382  EFI, the department may terminate the contract or, if the
  383  noncompliance is of a nonsubstantive or minimal nature, require
  384  the EFI to take necessary action to return to compliance.
  385         (b) Annually publish on its website, by August 30 of each
  386  year, a list of eligible EFIs that are under contract with the
  387  department under this section. In addition, the department shall
  388  submit the list to the President of the Senate and the Speaker
  389  of the House of Representatives.
  390         (c) Annually verify the eligibility of EFIs that are under
  391  contract by the department pursuant to this section. The
  392  department shall annually submit a report concerning the
  393  verification, including, but not limited to, actions taken by
  394  the department related to an EFI’s noncompliance with the
  395  contract, actions taken by the parties to return the EFI to
  396  compliance, actions taken by the department to impose liquidated
  397  damages or other similar fund offsets to recover funds pursuant
  398  to s. 1002.385, and actions taken by the department to terminate
  399  any such contract. In addition, the department shall publish the
  400  report on its website.
  401         (d) Ensure that, if the contract with a EFI is terminated
  402  and a new contract is not entered into pursuant to subsection
  403  (2), the EFI must notify the affected eligible students and
  404  parents of the decision within 15 days after termination of the
  405  contract. An eligible student affected by the contract
  406  termination remains eligible under s. 1002.385 until the end of
  407  the school year in which the EFI’s contract with the department
  408  was terminated. The student must apply and be accepted by
  409  another EFI for the upcoming school year pursuant to s.
  410  1002.385. The student shall be given priority as a renewing
  411  student in accordance with s. 1002.385.
  412         (6) ELIGIBILITY.—An eligible nonprofit scholarship-funding
  413  organization that participated in the Florida Personal Learning
  414  Scholarship Accounts Program pursuant to s. 1002.385 in the
  415  2014-2015 school year is eligible to participate in the program
  416  for the 2015-2016 school year, and may receive administrative
  417  funding as provided for in the General Appropriations Act, until
  418  the department executes a contract pursuant to subsection (2).
  419  The department shall expedite the competitive solicitation and
  420  the issuance of subsequent contracts required under subsection
  421  (2). This subsection is repealed June 30, 2016.
  422         Section 3. Section 1002.385, Florida Statutes, is amended
  423  to read:
  424         1002.385 Florida personal learning scholarship accounts.—
  425         (1) ESTABLISHMENT OF PROGRAM.—The Florida Personal Learning
  426  Scholarship Accounts Program is established to provide the
  427  option for a parent to better meet the individual educational
  428  needs of his or her eligible child.
  429         (2) DEFINITIONS.—As used in this section, the term:
  430         (a) “Approved provider” means a provider approved by the
  431  Agency for Persons with Disabilities, a health care practitioner
  432  as defined in s. 456.001(4), or a provider approved by the
  433  department pursuant to s. 1002.66. The term also includes
  434  providers outside this state which are subject to similar
  435  regulation or approval requirements.
  436         (b) “Curriculum” means a complete course of study for a
  437  particular content area or grade level, including any required
  438  supplemental materials.
  439         (c) “Department” means the Department of Education.
  440         (d) “Disability” means, for a student in kindergarten to
  441  grade 12, autism spectrum disorder, as defined in the Diagnostic
  442  and Statistical Manual of Mental Disorders, Fifth Edition, as
  443  defined in s. 393.063(3); cerebral palsy, as defined in s.
  444  393.063(4); Down syndrome, as defined in s. 393.063(13); an
  445  intellectual disability, as defined in s. 393.063(21); Prader
  446  Willi syndrome, as defined in s. 393.063(25); or spina bifida,
  447  as defined in s. 393.063(36); for a 3- or 4-year old child or a
  448  student in kindergarten, being a high-risk child, as defined in
  449  s. 393.063(20)(a); muscular dystrophy; and Williams syndrome.
  450         (e) “Educational fiscal intermediary” or “EFI” “Eligible
  451  nonprofit scholarship-funding organization” or “organization”
  452  has the same meaning as in s. 1002.384 s. 1002.395.
  453         (f) “Eligible postsecondary educational institution” means
  454  a Florida College System institution;, a state university;, a
  455  school district technical center;, a school district adult
  456  general education center; an independent college or university
  457  that is eligible to participate in the William L. Boyd, IV,
  458  Florida Resident Access Grant Program under s. 1009.89;, or an
  459  accredited independent nonpublic postsecondary educational
  460  institution, as defined in s. 1005.02, which is licensed to
  461  operate in the state pursuant to requirements specified in part
  462  III of chapter 1005.
  463         (g) “Eligible private school” means a private school, as
  464  defined in s. 1002.01, which is located in this state, which
  465  offers an education to students in any grade from kindergarten
  466  to grade 12, and which meets the requirements of:
  467         1. Sections 1002.42 and 1002.421; and
  468         2. A scholarship program under s. 1002.39 or s. 1002.395,
  469  as applicable, if the private school participates in a
  470  scholarship program under s. 1002.39 or s. 1002.395.
  471         (h) “IEP” means individual education plan.
  472         (i) “Parent” means a resident of this state who is a
  473  parent, as defined in s. 1000.21.
  474         (j) “Program” means the Florida Personal Learning
  475  Scholarship Accounts Program established in this section.
  476         (3) PROGRAM ELIGIBILITY.—A parent of a student with a
  477  disability may request and receive from the state a Florida
  478  personal learning scholarship account for the purposes specified
  479  in subsection (5) if:
  480         (a) The student:
  481         1. Is a resident of this state;
  482         2. Is or will be 3 or 4 years old on or before September 1
  483  of the year in which the student applies for program
  484  participation, or is eligible to enroll in kindergarten through
  485  grade 12 in a public school in this state;
  486         3. Has a disability as defined in paragraph (2)(d); and
  487         4. Is the subject of an IEP written in accordance with
  488  rules of the State Board of Education or has received a
  489  diagnosis of a disability as defined in subsection (2) from a
  490  physician who is licensed under chapter 458 or chapter 459 or a
  491  psychologist who is licensed under chapter 490 in this state.
  492         (b) Beginning January 2015, and each year thereafter, the
  493  following application deadlines and guidelines are met:
  494         1. The parent of a student seeking program renewal must
  495  submit a completed application to an EFI for renewal by February
  496  1 before the school year in which the student wishes to
  497  participate.
  498         2. The parent of a student seeking initial approval to
  499  participate in the program must submit a completed application
  500  to an EFI by June 30 before the school year in which the student
  501  wishes to participate.
  502         3. The parent of a student seeking approval to participate
  503  in the program who does not comply with the requirements of
  504  subparagraph 1. or subparagraph 2. may late file a completed
  505  application by August 15 before the school year in which the
  506  student wishes to participate.
  507         4. A parent must submit final verification to the
  508  organization before the EFI opens a personal learning
  509  scholarship account for the student. The final verification must
  510  consist of only the following items that apply to the student:
  511         a. A completed withdrawal form from the school district if
  512  the student was enrolled in a public school before the
  513  determination of program eligibility;
  514         b. A letter of admission or enrollment from an eligible
  515  private school for the school year in which the student wishes
  516  to participate;
  517         c. A copy of the notice of the parent’s intent to establish
  518  and maintain a home education program required by s.
  519  1002.41(1)(a), or a copy of the district school superintendent’s
  520  review of the annual educational evaluation of the student in a
  521  home education program required by s. 1002.41(2); or
  522         d. A copy of notification from a private school that the
  523  student has withdrawn from the John M. McKay Scholarships for
  524  Students with Disabilities Program or the Florida Tax Credit
  525  Scholarship Program.
  526         5. A parent’s completed application and final verification
  527  submitted pursuant to this paragraph the parent has applied to
  528  an eligible nonprofit scholarship-funding organization to
  529  participate in the program by February 1 before the school year
  530  in which the student will participate or an alternative date as
  531  set by the organization for any vacant, funded slots. The
  532  request must be communicated directly to the EFI organization in
  533  a manner that creates a written or electronic record including
  534  of the request and the date of receipt of the request. The EFI
  535  organization shall notify the district and the department of the
  536  parent’s intent upon receipt of the parent’s completed
  537  application and final verification request. The completed
  538  application must include, but is not limited to, an application;
  539  required documentation and forms; an initial or revised matrix
  540  of services, if requested; and any additional information or
  541  documentation required by the EFI or by State Board of Education
  542  rule.
  543         (4) PROGRAM PROHIBITIONS.—
  544         (a) A student is not eligible for the program while he or
  545  she is:
  546         1. Enrolled in a public school, including, but not limited
  547  to, the Florida School for the Deaf and the Blind; the Florida
  548  Virtual School; the College-Preparatory Boarding Academy; a
  549  developmental research school authorized under s. 1002.32; a
  550  charter school authorized under s. 1002.33, s. 1002.331, or s.
  551  1002.332; or a virtual education program authorized under s.
  552  1002.45;
  553         2. Enrolled in the Voluntary Prekindergarten Education
  554  Program authorized under part V of this chapter;
  555         3. Enrolled in a school operating for the purpose of
  556  providing educational services to youth in the Department of
  557  Juvenile Justice commitment programs;
  558         4.3. Receiving a scholarship pursuant to the Florida Tax
  559  Credit Scholarship Program under s. 1002.395 or the John M.
  560  McKay Scholarships for Students with Disabilities Program under
  561  s. 1002.39; or
  562         5.4. Receiving any other educational scholarship pursuant
  563  to this chapter.
  565  For purposes of subparagraph 1., a 3- or 4-year old who receives
  566  services that are funded through the Florida Education Finance
  567  Program is considered to be a student enrolled in a public
  568  school.
  569         (b) A student is not eligible for the program if:
  570         1. The student or student’s parent has accepted any
  571  payment, refund, or rebate, in any manner, from a provider of
  572  any services received pursuant to subsection (5);
  573         2. The student’s participation in the program, or receipt
  574  or expenditure of program funds, has been denied or revoked by
  575  the commissioner of Education pursuant to subsection (10); or
  576         3. The student’s parent has forfeited participation in the
  577  program for failure to comply with requirements pursuant to
  578  subsection (11); or
  579         4. The student’s application for program eligibility has
  580  been denied by an EFI.
  581         (5) AUTHORIZED USES OF PROGRAM FUNDS.—Program funds may be
  582  spent if used to support the student’s educational needs, for
  583  the following purposes:
  584         (a) Instructional materials, including digital devices,
  585  digital periphery devices, and assistive technology devices that
  586  allow a student to access instruction or instructional content
  587  and training on the use of and maintenance agreements for these
  588  devices.
  589         (b) Curriculum as defined in paragraph (2)(b).
  590         (c) Specialized services by approved providers which have
  591  been approved by a physician licensed under chapter 458 or
  592  chapter 459 and that are selected by the parent. These
  593  specialized services may include, but are not limited to:
  594         1. Applied behavior analysis services as provided in ss.
  595  627.6686 and 641.31098.
  596         2. Services provided by speech-language pathologists as
  597  defined in s. 468.1125.
  598         3. Occupational therapy services as defined in s. 468.203.
  599         4. Services provided by physical therapists as defined in
  600  s. 486.021.
  601         5. Services provided by listening and spoken language
  602  specialists and an appropriate acoustical environment for a
  603  child who is deaf or hard of hearing and who has received an
  604  implant or assistive hearing device.
  606  Specialized services outside this state are authorized under
  607  this paragraph if the services are subject to similar regulation
  608  or approval requirements.
  609         (d) Enrollment in, or tuition or fees associated with
  610  enrollment in, an eligible private school, an eligible
  611  postsecondary educational institution or a program offered by
  612  the institution, a private tutoring program authorized under s.
  613  1002.43, a virtual program offered by a department-approved
  614  private online provider that meets the provider qualifications
  615  specified in s. 1002.45(2)(a), the Florida Virtual School as a
  616  private paying student, or an approved online course offered
  617  pursuant to s. 1003.499 or s. 1004.0961.
  618         (e) Fees for nationally standardized, norm-referenced
  619  achievement tests, Advanced Placement Examinations, industry
  620  certification examinations, assessments related to postsecondary
  621  education, or other assessments.
  622         (f) Contributions to the Stanley G. Tate Florida Prepaid
  623  College Program pursuant to s. 1009.98 or the Florida College
  624  Savings Program pursuant to s. 1009.981, for the benefit of the
  625  eligible student. The Florida Prepaid College Board shall, by
  626  the earliest date that a school may open pursuant to s.
  627  1001.42(4)(f), create procedures to allow program funds to be
  628  used in conjunction with other funds used by the parent in the
  629  purchase of a prepaid college plan or a college savings plan;
  630  require program funds to be tracked and accounted for separately
  631  from other funds contributed to a prepaid college plan or a
  632  college savings plan; require program funds and associated
  633  interest to be reverted as specified in this section; and
  634  require program funds to be used only after private payments
  635  have been used for prepaid college plan or a college savings
  636  plan expenditures. The EFI shall enter into a contract with the
  637  Florida Prepaid College Board to enable the board to establish
  638  mechanisms to implement this section, including, but not limited
  639  to, identifying the source of funds being deposited in these
  640  plans. A qualified or designated beneficiary may not be changed
  641  while these plans contain funds contributed from this section.
  642         (g) Contracted services provided by a public school or
  643  school district, including classes. A student who receives
  644  services under a contract under this paragraph is not considered
  645  enrolled in a public school for eligibility purposes as
  646  specified in subsection (4).
  647         (h) Tuition and fees for part-time tutoring services
  648  provided by a person who holds a valid Florida educator’s
  649  certificate pursuant to s. 1012.56; a person who holds an
  650  adjunct teaching certificate pursuant to s. 1012.57; or a person
  651  who has demonstrated a mastery of subject area knowledge
  652  pursuant to 1012.56(5). The term “part-time tutoring services”
  653  as used in this paragraph does not meet the definition of the
  654  term “regular school attendance” in s. 1003.01(13)(e).
  655         (i) Fees for specialized summer education programs.
  656         (j) Fees for specialized after-school education programs.
  657         (k) Transition services provided by job coaches.
  658         (l) Fees for an annual evaluation of educational progress
  659  by a state-certified teacher, if this option is chosen for a
  660  home education student pursuant to s. 1002.41(1)(c)1.
  662  A specialized service provider, eligible private school,
  663  eligible postsecondary educational institution, private tutoring
  664  program provider, online or virtual program provider, public
  665  school, school district, or other entity receiving payments
  666  pursuant to this subsection may not share, refund, or rebate any
  667  moneys from the Florida personal learning scholarship account
  668  with the parent or participating student in any manner.
  669         (6) TERM OF THE PROGRAM.—For purposes of continuity of
  670  educational choice and program integrity:,
  671         (a) The program payments made by the state to an EFI for a
  672  personal learning scholarship account under this section shall
  673  continue remain in force until the parent does not renew program
  674  eligibility; the EFI determines a student is not eligible for
  675  program renewal; the commissioner denies, suspends, or revokes
  676  program participation or use of funds; or a student enrolls in
  677  participating in the program participates in any of the
  678  prohibited activities specified in subsection (4), has funds
  679  revoked by the Commissioner of Education pursuant to subsection
  680  (10), returns to a public school or in the Voluntary
  681  Prekindergarten Education Program, graduates from high school,
  682  or attains 22 years of age, whichever occurs first. A
  683  participating student who enrolls in a public school or public
  684  school program is considered to have returned to a public school
  685  for the purpose of determining the end of the program’s term.
  686         (b) Program expenditures by the parent from the program
  687  account are authorized until a student’s personal learning
  688  scholarship account is closed pursuant to paragraph (c).
  689         (c) A student’s personal learning scholarship account shall
  690  be closed, and any remaining funds, including accrued interest
  691  or contributions made using program funds pursuant to paragraph
  692  (5)(f), shall revert to the state upon:
  693         1. The eligible student no longer being enrolled in an
  694  eligible postsecondary educational institution or a program
  695  offered by the institution;
  696         2. Denial or revocation of program eligibility by the
  697  commissioner;
  698         3. Denial of program application by an EFI; or
  699         4. After any period of 4 consecutive years after high
  700  school completion or graduation in which the student is not
  701  enrolled in an eligible postsecondary educational institution or
  702  a program offered by the institution.
  704  The commissioner must notify the parent and EFI of any reversion
  705  determination.
  707         (a)1. For a student with a disability who does not have a
  708  matrix of services under s. 1011.62(1)(e), or who wants a
  709  revised matrix of services, and for whom the parent requests a
  710  new or revised matrix of services, the school district must
  711  complete a matrix that assigns the student to one of the levels
  712  of service as they existed before the 2000-2001 school year.
  713         2.a. Within 10 calendar school days after a school district
  714  receives notification of a parent’s request for completion of a
  715  matrix of services, the school district must notify the
  716  student’s parent if the matrix of services has not been
  717  completed and inform the parent that the district is required to
  718  complete the matrix within 30 days after receiving notice of the
  719  parent’s request for the matrix of services. This notice must
  720  include the required completion date for the matrix.
  721         b. The school district shall complete the matrix of
  722  services for a student whose parent has made a request. The
  723  school district must provide the student’s parent, the EFI, and
  724  the department with the student’s matrix level within 10
  725  calendar school days after its completion.
  726         c. The department shall notify the parent and the EFI
  727  eligible nonprofit scholarship-funding organization of the
  728  amount of the funds awarded within 10 days after receiving the
  729  school district’s notification of the student’s matrix level.
  730         d. A school district may change a matrix of services only
  731  if the change is to correct a technical, typographical, or
  732  calculation error, except that a parent may annually request a
  733  matrix reevaluation for each student participating in the
  734  program pursuant to paragraph (12)(h).
  735         (b) For each student participating in the program who
  736  chooses to participate in statewide, standardized assessments
  737  under s. 1008.22 or the Florida Alternate Assessment, the school
  738  district in which the student resides must notify the student
  739  and his or her parent about the locations and times to take all
  740  statewide, standardized assessments.
  741         (c) For each student participating in the program, a school
  742  district shall notify the parent about the availability of a
  743  reevaluation at least every 3 years.
  745  private school may be sectarian or nonsectarian and shall:
  746         (a) Comply with all requirements for private schools
  747  participating in state school choice scholarship programs
  748  pursuant to s. 1002.421. To participate in the program, a
  749  private school must submit to the department a notification for
  750  eligibility to participate in its application for the John M.
  751  McKay Scholarships for Students with Disabilities and Florida
  752  Tax Credit Scholarship programs identified in ss. 1002.39 and
  753  1002.395.
  754         (b) Provide to the department and EFI eligible nonprofit
  755  scholarship-funding organization, upon request, all
  756  documentation required for the student’s participation,
  757  including the private school’s and student’s fee schedules.
  758         (c) Be academically accountable to the parent for meeting
  759  the educational needs of the student by:
  760         1. At a minimum, annually providing to the parent a written
  761  explanation of the student’s progress.
  762         2. Annually administering or making provision for students
  763  participating in the program in grades 3 through 10 to take one
  764  of the nationally norm-referenced tests identified by the State
  765  Board Department of Education or the statewide assessments
  766  pursuant to s. 1008.22. Students with disabilities for whom
  767  standardized testing is not appropriate are exempt from this
  768  requirement. A participating private school shall report a
  769  student’s scores to the parent.
  770         3. Cooperating with the scholarship student whose parent
  771  chooses to have the student participate in the statewide
  772  assessments pursuant to s. 1008.22 or, if a private school
  773  chooses to offer the statewide assessments, administering the
  774  assessments at the school.
  775         a. A participating private school may choose to offer and
  776  administer the statewide assessments to all students who attend
  777  the private school in grades 3 through 10.
  778         b. A participating private school shall submit a request in
  779  writing to the Department of Education by March 1 of each year
  780  in order to administer the statewide assessments in the
  781  subsequent school year.
  782         (d) Employ or contract with teachers who have regular and
  783  direct contact with each student receiving a scholarship under
  784  this section at the school’s physical location.
  785         (e) Annually contract with an independent certified public
  786  accountant to perform the agreed-upon procedures developed under
  787  s. 1002.384(4)(h) s. 1002.395(6)(n) and produce a report of the
  788  results if the private school receives more than $250,000 in
  789  funds from scholarships awarded under this section in the 2014
  790  2015 state fiscal year or a state fiscal year thereafter. A
  791  private school subject to this paragraph must submit the report
  792  by September 15, 2015, and annually thereafter to the EFI
  793  scholarship-funding organization that awarded the majority of
  794  the school’s scholarship funds. The agreed-upon procedures must
  795  be conducted in accordance with attestation standards
  796  established by the American Institute of Certified Public
  797  Accountants.
  799  The inability of a private school to meet the requirements of
  800  this subsection constitutes a basis for the ineligibility of the
  801  private school to participate in the program as determined by
  802  the commissioner department.
  803         (9) DEPARTMENT OF EDUCATION OBLIGATIONS.—The department
  804  shall:
  805         (a) Maintain a list of approved providers pursuant to s.
  806  1002.66, and eligible postsecondary educational institutions,
  807  eligible private schools, and EFIs on its website. The
  808  department may identify or provide links to lists of other
  809  approved providers on its website.
  810         (b) Require each EFI eligible nonprofit scholarship-funding
  811  organization to preapprove verify eligible expenditures to be
  812  before the distribution of funds for any expenditures made
  813  pursuant to paragraphs (5)(a) and (b). Review of expenditures
  814  made for services in paragraphs (5)(c)-(h) must (5)(c)-(g) may
  815  be completed after the purchase payment has been made.
  816         (c) Investigate any written complaint of a violation of
  817  this section by a parent, student, private school, public school
  818  or school district, EFI, provider, or other appropriate party in
  819  accordance with the process established by s. 1002.395(9)(f).
  820         (d) Require annually by December 1 quarterly reports by an
  821  EFI, which must include, but need not be limited to, eligible
  822  nonprofit scholarship-funding organization regarding the number
  823  of students participating in the program, demographics of
  824  program participants; disability category; matrix level of
  825  services, if known; award amount per student; total expenditures
  826  for the categories in subsection (5); and the types of providers
  827  of services to students, and other information deemed necessary
  828  by the department.
  829         (e) Compare the list of students participating in the
  830  program with the public school student enrollment lists and the
  831  list of students participating in school choice scholarship
  832  programs established pursuant to this chapter, throughout the
  833  school year, before each program payment to avoid duplicate
  834  payments and confirm program eligibility.
  836         (a) The Commissioner of Education:
  837         1. Shall deny, suspend, or revoke a student’s participation
  838  in the program if the health, safety, or welfare of the student
  839  is threatened or fraud is suspected.
  840         2. Shall deny, suspend, or revoke an authorized use of
  841  program funds if the health, safety, or welfare of the student
  842  is threatened or fraud is suspected.
  843         3. May deny, suspend, or revoke an authorized use of
  844  program funds for material failure to comply with this section
  845  and applicable State Board of Education department rules if the
  846  noncompliance is correctable within a reasonable period of time.
  847  Otherwise, the commissioner shall deny, suspend, or revoke an
  848  authorized use for failure to materially comply with the law and
  849  rules adopted under this section.
  850         4. Shall require compliance by the appropriate party by a
  851  date certain for all nonmaterial failures to comply with this
  852  section and applicable State Board of Education department
  853  rules.
  854         5. Notwithstanding the other provisions of this section,
  855  the commissioner may deny, suspend, or revoke program
  856  participation or use of program funds by the student; or
  857  participation or eligibility of an EFI, eligible private school,
  858  eligible postsecondary educational institution, approved
  859  provider, or other appropriate party for a violation of this
  860  section. The commissioner may determine the length of, and
  861  conditions for lifting, the suspension or revocation specified
  862  in this paragraph. The length of suspension or revocation may
  863  not exceed 5 years, except for instances of fraud, in which case
  864  the length of suspension or revocation may not exceed 10 years.
  865  The commissioner may employ mechanisms allowed by law to recover
  866  unexpended program funds or withhold payment of an equal amount
  867  of program funds to recover program funds that were not
  868  authorized for use under this section thereafter.
  869         6. Shall deny or terminate program participation upon a
  870  parent’s forfeiture of a personal learning scholarship account
  871  pursuant to subsection (11).
  872         (b) In determining whether to deny, suspend, or revoke, or
  873  lift a suspension or revocation, in accordance with this
  874  subsection, the commissioner may consider factors that include,
  875  but are not limited to, acts or omissions that by a
  876  participating entity which led to a previous denial, suspension,
  877  or revocation of participation in a state or federal program or
  878  an education scholarship program; failure to reimburse the EFI
  879  eligible nonprofit scholarship-funding organization for program
  880  funds improperly received or retained by the entity; failure to
  881  reimburse government funds improperly received or retained;
  882  imposition of a prior criminal sanction related to the person or
  883  entity or its officers or employees; imposition of a civil fine
  884  or administrative fine, license revocation or suspension, or
  885  program eligibility suspension, termination, or revocation
  886  related to a person’s or an entity’s management or operation; or
  887  other types of criminal proceedings in which the person or the
  888  entity or its officers or employees were found guilty of,
  889  regardless of adjudication, or entered a plea of nolo contendere
  890  or guilty to, any offense involving fraud, deceit, dishonesty,
  891  or moral turpitude.
  893  PARTICIPATION.—A parent who applies for program participation
  894  under this section is exercising his or her parental option to
  895  determine the appropriate placement or the services that best
  896  meet the needs of his or her child. The scholarship award for a
  897  student is based on a matrix that assigns the student to support
  898  Level III services. If a parent chooses to request and receive
  899  an IEP and a matrix of services from the school district, the
  900  amount of the payment shall be adjusted as needed, when the
  901  school district completes the matrix.
  902         (a) To satisfy or maintain program eligibility, including,
  903  but not limited to, eligibility to receive program payments and
  904  expend program payments enroll an eligible student in the
  905  program, the parent must sign an agreement with the EFI eligible
  906  nonprofit scholarship-funding organization and annually submit a
  907  notarized, sworn compliance statement to the EFI organization
  908  to:
  909         1. Affirm that the student is enrolled in a program that
  910  meets regular school attendance requirements as provided in s.
  911  1003.01(13)(b)-(d).
  912         2. Affirm that Use the program funds are used only for
  913  authorized purposes serving the student’s educational needs, as
  914  described in subsection (5).
  915         3. Affirm that the student takes all appropriate
  916  standardized assessments as specified in this section.
  917         a. If the parent enrolls the child in an eligible private
  918  school, the student must take an assessment selected by the
  919  private school pursuant to s. 1002.395(7)(e) or, if requested by
  920  the parent, the statewide, standardized assessments pursuant to
  921  s. 1002.39(8)(c)2. and (9)(e).
  922         b. If the parent enrolls the child in a home education
  923  program, the parent may choose to participate in an assessment
  924  as part of the annual evaluation provided for in s.
  925  1002.41(1)(c).
  926         4. Notify the school district that the student is
  927  participating in the program Personal Learning Scholarship
  928  Accounts if the parent chooses to enroll in a home education
  929  program as provided in s. 1002.41.
  930         5. File a completed application for initial program
  931  participation with an EFI Request participation in the program
  932  by the dates date established pursuant to this section by the
  933  eligible nonprofit scholarship-funding organization.
  934         6. Affirm that the student remains in good standing with
  935  the entities identified in paragraph (5)(d), paragraph (5)(g),
  936  or paragraph (5)(h) provider or school if those options are
  937  selected by the parent.
  938         7. Apply for admission of his or her child if the private
  939  school option is selected by the parent.
  940         8. Annually file a completed application to renew
  941  participation in the program if renewal is desired by the
  942  parent. Notwithstanding any changes to the student’s IEP, a
  943  student who was previously eligible for participation in the
  944  program shall remain eligible to apply for renewal as provided
  945  in subsection (6). However, in order for a high-risk child to
  946  continue to participate in the program in the school year after
  947  he or she reaches 6 years of age, the child’s completed
  948  application for renewal of program participation must contain
  949  documentation that the child has a disability defined in
  950  paragraph (2)(d) other than high-risk status.
  951         9. Affirm that the parent is prohibited from transferring
  952  and will not transfer any prepaid college plan or college
  953  savings plan funds contributed pursuant to paragraph (5)(f) to
  954  another beneficiary while the plan contains funds contributed
  955  pursuant to this section.
  956         10. Affirm that the parent will not take possession of any
  957  funding provided by the state for the program Florida Personal
  958  Learning Scholarship Accounts.
  959         11. Affirm that the parent will maintain a portfolio of
  960  records and materials which must be preserved by the parent for
  961  2 years and be made available for inspection by the EFI, the
  962  department, or the district school superintendent or the
  963  superintendent’s designee upon 15 days’ written notice. This
  964  paragraph does not require inspection of the superintendent to
  965  inspect the portfolio. The portfolio of records and materials
  966  must consist of:
  967         a. A log of educational instruction and services which is
  968  made contemporaneously with delivery of the instruction and
  969  services and which designates by title any reading materials
  970  used; and
  971         b. Samples of any writings, worksheets, workbooks, or
  972  creative materials used or developed by the student; and
  973         c. Other records, documents, or materials required by the
  974  EFI or specified by the department in rule, to facilitate
  975  program implementation.
  976         (b) The parent is responsible for procuring the services
  977  necessary to educate the student. When the student receives a
  978  personal learning scholarship account, the district school board
  979  is not obligated to provide the student with a free appropriate
  980  public education. For purposes of s. 1003.57 and the Individuals
  981  with Disabilities in Education Act, a participating student has
  982  only those rights that apply to all other unilaterally
  983  parentally placed students, except that, when requested by the
  984  parent, school district personnel must develop an individual
  985  education plan or matrix level of services.
  986         (c) The parent is responsible for the payment of all
  987  eligible expenses in excess of the amount of the personal
  988  learning scholarship account in accordance with the terms agreed
  989  to between the parent and the providers.
  991  A parent who fails to comply with this subsection forfeits the
  992  personal learning scholarship account.
  994  ACCOUNTS.—An EFI eligible nonprofit scholarship-funding
  995  organization participating in the Florida Tax Credit Scholarship
  996  Program established under s. 1002.395 may establish personal
  997  learning scholarship accounts for eligible students, in
  998  accordance with the deadlines established in this section, by:
  999         (a) Receiving completed applications and final verification
 1000  and determining student eligibility in accordance with the
 1001  requirements of this section. For initial program participation,
 1002  preference must first be provided to students retained on a wait
 1003  list created by the EFI in the order that completed applications
 1004  are approved The organization shall notify the department of the
 1005  applicants for the program by March 1 before the school year in
 1006  which the student intends to participate. When a completed an
 1007  application and final verification are is received and approved,
 1008  the EFI scholarship funding organization must provide the
 1009  department with information on the student to enable the
 1010  department to report the student for funding in an amount
 1011  determined in accordance with subsection (13).
 1012         (b) Notifying parents of their receipt of a scholarship on
 1013  a first-come, first-served basis, after approving the completed
 1014  application and confirming receipt of the parent’s final
 1015  verification, based upon the funds provided for this program in
 1016  the General Appropriations Act.
 1017         (c) Establishing a date pursuant to paragraph (3)(b) by
 1018  which a parent must confirm initial or continuing participation
 1019  in the program and confirm the establishment or continuance of a
 1020  personal learning scholarship account.
 1021         (d) Establishing a date and process pursuant to paragraph
 1022  (3)(b) by which completed applications may be approved and
 1023  students on the wait list or late-filing applicants may be
 1024  allowed to participate in the program during the school year,
 1025  within the amount of funds provided for this program in the
 1026  General Appropriations Act. The process must allow timely filed
 1027  completed applications to take precedence before late-filed
 1028  completed applications for purposes of creating a wait list for
 1029  participation in the program.
 1030         (e) Establishing and maintaining separate accounts for each
 1031  eligible student. For each account, the EFI must maintain a
 1032  record of interest accrued that is retained in the student’s
 1033  account and available only for authorized program expenditures.
 1034         (f) Verifying qualifying educational expenditures pursuant
 1035  to the requirements of subsection (5) paragraph (8)(b).
 1036         (g) Returning any remaining program unused funds pursuant
 1037  to paragraph (6)(c) to the department when the student is no
 1038  longer authorized to expend program funds. The EFI may reimburse
 1039  a parent for authorized program expenditures made during the
 1040  fiscal year before funds are deposited in the student’s eligible
 1041  for a personal scholarship learning account.
 1042         (h) Annually notifying the parent about the availability of
 1043  and the requirements associated with requesting an initial
 1044  matrix or matrix reevaluation annually for each student
 1045  participating in the program.
 1046         (13) FUNDING AND PAYMENT.—
 1047         (a)1. The maximum funding amount granted for an eligible
 1048  student with a disability, pursuant to this section subsection
 1049  (3), shall be equivalent to the base student allocation in the
 1050  Florida Education Finance Program multiplied by the appropriate
 1051  cost factor for the educational program which would have been
 1052  provided for the student in the district school to which he or
 1053  she would have been assigned, multiplied by the district cost
 1054  differential.
 1055         2. In addition, an amount equivalent to a share of the
 1056  guaranteed allocation for exceptional students in the Florida
 1057  Education Finance Program shall be determined and added to the
 1058  amount in subparagraph 1. The calculation shall be based on the
 1059  methodology and the data used to calculate the guaranteed
 1060  allocation for exceptional students for each district in chapter
 1061  2000-166, Laws of Florida. Except as provided in subparagraph
 1062  3., the calculation shall be based on the student’s grade, the
 1063  matrix level of services, and the difference between the 2000
 1064  2001 basic program and the appropriate level of services cost
 1065  factor, multiplied by the 2000-2001 base student allocation and
 1066  the 2000-2001 district cost differential for the sending
 1067  district. The calculated amount must also include an amount
 1068  equivalent to the per-student share of supplemental academic
 1069  instruction funds, instructional materials funds, technology
 1070  funds, and other categorical funds as provided in the General
 1071  Appropriations Act.
 1072         3. Except as otherwise provided, the calculation for all
 1073  students participating in the program shall be based on the
 1074  matrix that assigns the student to support Level III of
 1075  services. If a parent chooses to request and receive a matrix of
 1076  services from the school district, when the school district
 1077  completes the matrix, the amount of the payment shall be
 1078  adjusted as needed.
 1079         (b) The amount of the awarded funds shall be 90 percent of
 1080  the calculated amount. One hundred percent of the funds
 1081  appropriated for this program shall be released in the first
 1082  quarter of each fiscal year. Accrued interest is in addition to,
 1083  and not part of, the awarded funds. Program funds include both
 1084  the awarded funds and the accrued interest.
 1085         (c) Upon an eligible student’s graduation from an eligible
 1086  postsecondary educational institution or after any period of 4
 1087  consecutive years after high school graduation in which the
 1088  student is not enrolled in an eligible postsecondary educational
 1089  institution, the student’s personal learning scholarship account
 1090  shall be closed, and any remaining funds shall revert to the
 1091  state.
 1092         (c)(d) The EFI eligible nonprofit scholarship-funding
 1093  organization shall develop a system for payment of benefits by
 1094  electronic funds transfer, including, but not limited to, debit
 1095  cards, electronic payment cards, or any other means of
 1096  electronic payment that the department deems to be commercially
 1097  viable or cost-effective. Commodities or services related to the
 1098  development of such a system shall be procured by competitive
 1099  solicitation unless they are purchased from a state term
 1100  contract pursuant to s. 287.056.
 1101         (d)(e) Moneys received pursuant to this section do not
 1102  constitute taxable income to the student or parent of the
 1103  qualified student.
 1105         (a) The Auditor General shall conduct an annual financial
 1106  and operational audit of accounts and records of each EFI
 1107  eligible scholarship-funding organization that participates in
 1108  the program. As part of this audit, the Auditor General shall
 1109  verify, at a minimum, the total amount of students served and
 1110  eligibility of reimbursements made by each EFI eligible
 1111  nonprofit scholarship-funding organization and transmit that
 1112  information to the department.
 1113         (b) The Auditor General shall notify the department of any
 1114  EFI eligible nonprofit scholarship-funding organization that
 1115  fails to comply with a request for information.
 1116         (c) The Auditor General shall provide the Commissioner of
 1117  Education with a copy of each annual operational audit performed
 1118  pursuant to this subsection within 10 days after each audit is
 1119  finalized.
 1121  Department of Health, the Agency for Persons with Disabilities,
 1122  and the Department of Education shall work with an EFI eligible
 1123  nonprofit scholarship-funding organization for easy or automated
 1124  access to lists of licensed providers of services specified in
 1125  paragraph (5)(c) to ensure efficient administration of the
 1126  program.
 1127         (16) LIABILITY.—The state is not liable for the award or
 1128  any use of awarded funds under this section.
 1129         (17) SCOPE OF AUTHORITY.—This section does not expand the
 1130  regulatory authority of this state, its officers, or any school
 1131  district to impose additional regulation on participating
 1132  private schools, independent nonpublic postsecondary educational
 1133  institutions, and private providers beyond those reasonably
 1134  necessary to enforce requirements expressly set forth in this
 1135  section.
 1136         (18) REPORTS.—The department shall, by February 1 of each
 1137  year, provide an annual report to the Governor, the President of
 1138  the Senate, and the Speaker of the House of Representatives
 1139  regarding the effectiveness of the Florida Personal Learning
 1140  Scholarship Accounts Program. The report must address the scope
 1141  and size of the program, with regard to participation and other
 1142  related data, and analyze the effectiveness of the program
 1143  pertaining to cost, education, and therapeutic services.
 1144         (19)(18) RULES.—The State Board of Education shall adopt
 1145  rules pursuant to ss. 120.536(1) and 120.54 to administer this
 1146  section.
 1147         (20)(19) IMPLEMENTATION SCHEDULE FOR THE 2014-2015 SCHOOL
 1148  YEAR.—Notwithstanding the provisions of this section related to
 1149  notification and eligibility timelines, an EFI eligible
 1150  nonprofit scholarship-funding organization may enroll parents on
 1151  a rolling schedule on a first-come, first-served basis, within
 1152  the amount of funds provided in the General Appropriations Act.
 1153  This subsection is repealed July 1, 2015.
 1154         Section 4. Paragraph (z) is added to subsection (4) of
 1155  section 1009.971, Florida Statutes, to read:
 1156         1009.971 Florida Prepaid College Board.—
 1158  board shall have the powers and duties necessary or proper to
 1159  carry out the provisions of ss. 1009.97-1009.984, including, but
 1160  not limited to, the power and duty to:
 1161         (z) Adopt rules governing:
 1162         1. The purchase and use of a prepaid college plan
 1163  authorized under s. 1009.98 or a college savings plan authorized
 1164  under s. 1009.981 for the Florida Personal Learning Scholarship
 1165  Accounts Program pursuant to ss. 1002.385, 1009.98, and
 1166  1009.981.
 1167         2. The use of a prepaid college plan authorized under s.
 1168  1009.98 or a college savings plan authorized under s. 1009.981
 1169  for postsecondary education programs for students with
 1170  disabilities.
 1171         Section 5. Subsection (11) is added to section 1009.98,
 1172  Florida Statutes, to read:
 1173         1009.98 Stanley G. Tate Florida Prepaid College Program.—
 1175         (a) Notwithstanding any other provision in this section, a
 1176  prepaid college plan may be purchased, accounted for, used, and
 1177  terminated as provided in s. 1002.385. By July 1, 2015, the
 1178  board shall develop procedures, contracts, and any other
 1179  required forms or documentation necessary to fully implement
 1180  this subsection. The board shall enter into a contract with
 1181  educational fiscal intermediaries pursuant to s. 1002.385 to
 1182  enable the board to establish mechanisms to implement this
 1183  subsection, including, but not limited to, identifying the
 1184  source of funds being deposited into a prepaid college plan. A
 1185  qualified or designated beneficiary may not be changed while a
 1186  prepaid college plan contains funds contributed from s.
 1187  1002.385.
 1188         (b) A qualified beneficiary may apply the benefits of an
 1189  advance payment contract toward the program fees of a program
 1190  designed for students with disabilities conducted by a state
 1191  postsecondary institution. A transfer authorized under this
 1192  subsection may not exceed the redemption value of the advance
 1193  payment contract at a state postsecondary institution or the
 1194  number of semester credit hours contracted on behalf of a
 1195  qualified beneficiary.
 1196         Section 6. Subsection (10) is added to section 1009.981,
 1197  Florida Statutes, to read:
 1198         1009.981 Florida College Savings Program.—
 1200         (a) Notwithstanding any other provision in this section, a
 1201  college savings plan may be purchased, accounted for, used, and
 1202  terminated as provided in s. 1002.385. By July 1, 2015, the
 1203  board shall develop procedures, contracts, and any other
 1204  required forms or documentation necessary to fully implement
 1205  this subsection. The board shall enter into a contract with
 1206  educational fiscal intermediaries pursuant to s. 1002.385 to
 1207  enable the board to establish mechanisms to implement this
 1208  subsection, including, but not limited, to identifying the
 1209  source of funds being deposited into a college savings plan. A
 1210  qualified or designated beneficiary may not be changed while a
 1211  college savings plan contains funds contributed from s.
 1212  1002.385.
 1213         (b) A qualified beneficiary may apply the benefits of an
 1214  advance payment contract toward the program fees of a program
 1215  designed for students with disabilities conducted by a state
 1216  postsecondary institution. A transfer authorized under this
 1217  subsection may not exceed the redemption value of the advance
 1218  payment contract at a state postsecondary institution or the
 1219  number of semester credit hours contracted on behalf of a
 1220  qualified beneficiary.
 1221         Section 7. The Department of Education shall adopt rules to
 1222  implement s. 1002.385, Florida Statutes.
 1223         (1)Such rules must be effective by July 1, 2015, and must
 1224  include, but need not be limited to:
 1225         (a)Establishing procedures concerning the student,
 1226  organization, eligible private school, eligible postsecondary
 1227  educational institution, or other appropriate party to
 1228  participate in the program, including approval, suspension, and
 1229  termination of eligibility;
 1230         (b)Establishing uniform forms for use by organizations for
 1231  parents and students;
 1232         (c)Approving providers pertaining to the Florida K-20
 1233  Education Code;
 1234         (d)Incorporating program participation in existing private
 1235  school scholarship program applications, including, but not
 1236  limited to, ensuring that the process for obtaining eligibility
 1237  under s. 1002.385, Florida Statutes, is as administratively
 1238  convenient as possible for a private school;
 1239         (e)Establishing a matrix of services calculations and
 1240  timelines, so that the initial and revised matrix is completed
 1241  by a school district in time to be included in the completed
 1242  application;
 1243         (f)Establishing a deadline for an organization to provide
 1244  annual notice of the ability for a parent to request an initial
 1245  or revised matrix of services, which must enable the initial or
 1246  revised matrix to be included in the completed application;
 1247         (g)Establishing additional records, documents, or
 1248  materials a parent must collect and retain in the student’s
 1249  portfolio;
 1250         (h)Establishing preliminary timelines and procedures that
 1251  enable a parent to submit a completed application to the
 1252  organization, and for the organization to review and approve the
 1253  completed application; and
 1254         (i)Defining terms, including, but not limited to, the
 1255  terms “participating student, new student, eligible
 1256  student, award letter, program funds, associated
 1257  interest, program payments, program expenditures, initial
 1258  program participation, program renewal, wait list,” “timely
 1259  filed application,” and “late-filed application.
 1260         (2)Such rules should maximize flexibility and ease of
 1261  program use for the parent and student.
 1262         Section 8. This act shall take effect upon becoming a law.
 1264  ================= T I T L E  A M E N D M E N T ================
 1265  And the title is amended as follows:
 1266         Delete everything before the enacting clause
 1267  and insert:
 1268                        A bill to be entitled                      
 1269         An act relating to students with disabilities;
 1270         amending s. 11.45, F.S.; revising the duties of the
 1271         Auditor General to include annual audits of
 1272         educational fiscal intermediaries; creating s.
 1273         1002.384, F.S.; defining terms; requiring the
 1274         Department of Education to issue a competitive
 1275         solicitation to procure an educational fiscal
 1276         intermediary; prescribing requirements and
 1277         qualifications for an educational fiscal intermediary
 1278         to compete for a contract; authorizing an educational
 1279         fiscal intermediary to collect an administrative fee;
 1280         specifying authorized and prohibited actions and
 1281         requirements for an educational fiscal intermediary
 1282         that is awarded a contract; establishing requirements
 1283         for the department with respect to the oversight of
 1284         contracted educational fiscal intermediaries;
 1285         providing transitional provisions; amending s.
 1286         1002.385, F.S.; revising definitions applicable to the
 1287         Florida Personal Learning Scholarship Accounts
 1288         Program; revising scholarship application deadlines
 1289         and guidelines; revising provisions to conform to the
 1290         designation of educational fiscal intermediaries;
 1291         requiring authorized program funds to support the
 1292         student’s educational needs; requiring the Florida
 1293         Prepaid College Board to create certain procedures;
 1294         authorizing part-time private tutoring services by
 1295         persons meeting certain requirements; authorizing
 1296         program funds to be spent for specified education
 1297         programs and services; revising the conditions under
 1298         which a student’s personal learning scholarship
 1299         account must be closed; revising the responsibilities
 1300         for school districts; revising requirements for a
 1301         private school’s eligibility to participate in the
 1302         program; revising responsibilities of the Department
 1303         of Education and the Commissioner of Education with
 1304         respect to program administration; revising
 1305         responsibilities for parents and students to
 1306         participate in the program; requiring a parent to
 1307         affirm that program funds are used only for authorized
 1308         purposes that serve the student’s educational needs;
 1309         revising responsibilities of education fiscal
 1310         intermediaries pertaining to the administration of
 1311         personal learning scholarship accounts; revising the
 1312         wait list and priority of approving renewal and new
 1313         applications; revising the notice requirement of an
 1314         education fiscal intermediary; authorizing accrued
 1315         interest to be used for authorized expenditures;
 1316         requiring accrued interest to be reverted as a part of
 1317         reverted scholarship funds; revising taxable income
 1318         requirements; removing obsolete audit requirements;
 1319         requiring the Auditor General to provide a copy of
 1320         each annual operational audit performed to the
 1321         Commissioner of Education within a specified
 1322         timeframe; requiring the department to provide an
 1323         annual report to the Governor and the Legislature
 1324         regarding the program; prescribing report
 1325         requirements; providing for future repeal of
 1326         provisions pertaining to an implementation schedule of
 1327         notification and eligibility timelines; amending s.
 1328         1009.971, F.S.; revising the powers and duties of the
 1329         Florida Prepaid College Board to include specified
 1330         rulemaking authority; amending ss. 1009.98 and
 1331         1009.981, F.S.; authorizing a prepaid college plan or
 1332         a college savings plan to be purchased, accounted for,
 1333         used, and terminated under certain circumstances;
 1334         specifying rulemaking requirements applicable to the
 1335         department; providing an effective date.