| 1 | 1 | | REFERENCE TITLE: STO scholarships; means testing State of Arizona House of Representatives Fifty-fifth Legislature Second Regular Session 2022 HB 2814 Introduced by Representative Liguori AN ACT amending sections 43-1602, 43-1603 and 43-1605, Arizona Revised Statutes; relating to school tuition organization scholarships. (TEXT OF BILL BEGINS ON NEXT PAGE) |
|---|
| 2 | 2 | | |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | |
|---|
| 6 | 6 | | |
|---|
| 7 | 7 | | REFERENCE TITLE: STO scholarships; means testing |
|---|
| 8 | 8 | | State of Arizona House of Representatives Fifty-fifth Legislature Second Regular Session 2022 |
|---|
| 9 | 9 | | HB 2814 |
|---|
| 10 | 10 | | Introduced by Representative Liguori |
|---|
| 11 | 11 | | |
|---|
| 12 | 12 | | REFERENCE TITLE: STO scholarships; means testing |
|---|
| 13 | 13 | | |
|---|
| 14 | 14 | | |
|---|
| 15 | 15 | | |
|---|
| 16 | 16 | | |
|---|
| 17 | 17 | | |
|---|
| 18 | 18 | | |
|---|
| 19 | 19 | | |
|---|
| 20 | 20 | | |
|---|
| 21 | 21 | | |
|---|
| 22 | 22 | | State of Arizona |
|---|
| 23 | 23 | | |
|---|
| 24 | 24 | | House of Representatives |
|---|
| 25 | 25 | | |
|---|
| 26 | 26 | | Fifty-fifth Legislature |
|---|
| 27 | 27 | | |
|---|
| 28 | 28 | | Second Regular Session |
|---|
| 29 | 29 | | |
|---|
| 30 | 30 | | 2022 |
|---|
| 31 | 31 | | |
|---|
| 32 | 32 | | |
|---|
| 33 | 33 | | |
|---|
| 34 | 34 | | |
|---|
| 35 | 35 | | |
|---|
| 36 | 36 | | |
|---|
| 37 | 37 | | |
|---|
| 38 | 38 | | HB 2814 |
|---|
| 39 | 39 | | |
|---|
| 40 | 40 | | |
|---|
| 41 | 41 | | |
|---|
| 42 | 42 | | Introduced by |
|---|
| 43 | 43 | | |
|---|
| 44 | 44 | | Representative Liguori |
|---|
| 45 | 45 | | |
|---|
| 46 | 46 | | |
|---|
| 47 | 47 | | |
|---|
| 48 | 48 | | |
|---|
| 49 | 49 | | |
|---|
| 50 | 50 | | AN ACT |
|---|
| 51 | 51 | | |
|---|
| 52 | 52 | | |
|---|
| 53 | 53 | | |
|---|
| 54 | 54 | | amending sections 43-1602, 43-1603 and 43-1605, Arizona Revised Statutes; relating to school tuition organization scholarships. |
|---|
| 55 | 55 | | |
|---|
| 56 | 56 | | |
|---|
| 57 | 57 | | |
|---|
| 58 | 58 | | |
|---|
| 59 | 59 | | |
|---|
| 60 | 60 | | (TEXT OF BILL BEGINS ON NEXT PAGE) |
|---|
| 61 | 61 | | |
|---|
| 62 | 62 | | |
|---|
| 63 | 63 | | |
|---|
| 64 | 64 | | Be it enacted by the Legislature of the State of Arizona: Section 1. Section 43-1602, Arizona Revised Statutes, is amended to read: START_STATUTE43-1602. Certification; requirements; violations; hearing A. A nonprofit organization in this state that is exempt or has applied for exemption from federal taxation under section 501(c)(3) of the internal revenue code may apply to the department of revenue for certification as a school tuition organization, and the department shall certify the school tuition organization if it meets the requirements prescribed by this chapter. An organization must apply for certification on a form prescribed and furnished on request by the department. B. The department shall: 1. Maintain a public registry of currently certified school tuition organizations. 2. Make the registry available to the public on request. 3. Post the registry on the department's official website. C. The department shall send notice by certified mail or by e-mail email to a school tuition organization if the department determines that the school tuition organization has engaged in any of the following activities: 1. Failed or refused to allocate at least ninety percent of annual revenues from contributions made for the purposes of sections 43-1089 and 43-1089.03 for educational scholarships or tuition grants. 2. Failed to award at least sixty-six percent of educational scholarships and tuition grants from contributions made pursuant to sections 43-1089 and 43-1089.03 only to students whose family income does not exceed one hundred eighty-five percent of the income limit required to qualify a child for reduced-price lunches under the national school lunch and child nutrition acts (42 United States Code sections 1751 through 1793). 2. 3. Failed or refused to file the annual reports required by section 43-1604. 3. 4. Limited the availability of scholarships to students of only one school. 4. 5. Encouraged, facilitated or knowingly permitted allowed taxpayers to engage in actions prohibited by this article. 5. 6. Awarded, restricted or reserved educational scholarships or tuition grants for use by a particular student based solely on the recommendation of the donor. 6. 7. Failed or refused to meet any of the requirements in section 43-1603, subsection B. 7. 8. Failed or refused to include the notice required in section 43-1603, subsection C. 8. 9. Failed or refused to comply with the audit or financial review requirements of section 43-1605. D. A school tuition organization that receives notice from the department pursuant to subsection C of this section has ninety days to correct the violation identified by the department in the notice. If a school tuition organization fails or refuses to comply after ninety days, the department may remove the organization from the list of certified school tuition organizations and shall make available to the public notice of removal as soon as possible. An organization that is removed from the list of certified school tuition organizations must notify any taxpayer who attempts to make a contribution that the contribution is not eligible for the tax credit and offer to refund all donations received after the date of the notice of termination of certification. E. A school tuition organization may request an administrative hearing on the revocation of its certification as provided by title 41, chapter 6, article 10. Except as provided in section 41-1092.08, subsection H, a decision of the department is subject to judicial review pursuant to title 12, chapter 7, article 6. END_STATUTE Sec. 2. Section 43-1603, Arizona Revised Statutes, is amended to read: START_STATUTE43-1603. Operational requirements for school tuition organizations; notice; qualified schools A. A certified school tuition organization must be established to receive contributions from taxpayers for the purposes of income tax credits under sections 43-1089 and 43-1089.03 and to pay educational scholarships or tuition grants to allow students to attend any qualified school of their parents' choice. B. To be eligible for certification and retain certification, the school tuition organization: 1. Must allocate at least ninety percent of its annual revenue from contributions made for the purposes of sections 43-1089 and 43-1089.03 for educational scholarships or tuition grants. 2. Shall award at least sixty-six percent of educational scholarships and tuition grants from contributions made pursuant to sections 43-1089 and 43-1089.03 only to students whose family income does not exceed one hundred eighty-five percent of the income limit required to qualify a child for reduced-price lunches under the national school lunch and child nutrition acts (42 United States Code sections 1751 through 1793). 2. 3. Shall not limit the availability of educational scholarships or tuition grants to only students of one school. 3. 4. May allow donors to recommend student beneficiaries, but shall not award, designate or reserve scholarships solely on the basis of donor recommendations. 4. 5. Shall not allow donors to designate student beneficiaries as a condition of any contribution to the organization, or facilitate, encourage or knowingly allow the exchange of beneficiary student designations in violation of section 43-1089, subsection F, section 43-1089.03, subsection F and section 43-1089.04, subsection E. 5. 6. Shall include on the organization's website, if one exists, the percentage and total dollar amount of educational scholarships and tuition grants awarded during the previous fiscal year to: (a) Students whose family income meets the economic eligibility requirements established under the national school lunch and child nutrition acts (42 United States Code sections 1751 through 1793) for free or reduced-price lunches. (b) Students whose family income exceeds the threshold prescribed by subdivision (a) of this paragraph but does not exceed one hundred eighty-five percent of the economic eligibility requirements established under the national school lunch and child nutrition acts (42 United States Code sections 1751 through 1793) for free or reduced-price lunches. 6. 7. Must not award educational scholarships or tuition grants to students who are simultaneously enrolled in a district school or charter school and a qualified school. C. A school tuition organization shall include the following notice in any printed materials soliciting donations, in applications for scholarships and on its website, if one exists: Notice A school tuition organization cannot award, restrict or reserve scholarships solely on the basis of a donor's recommendation. A taxpayer may not claim a tax credit if the taxpayer agrees to swap donations with another taxpayer to benefit either taxpayer's own dependent. D. In evaluating applications and awarding, designating or reserving scholarships, a school tuition organization: 1. Shall not award, designate or reserve a scholarship solely on the recommendation of any person contributing money to the organization, but may consider the recommendation among other factors. 2. Shall consider the financial need of applicants. E. A taxpayer's contribution to a school tuition organization that exceeds the amount of the credit allowed by section 43-1089 but does not exceed the amount of the credit allowed by section 43-1089.03 is considered a contribution pursuant to section 43-1089.03. A school tuition organization must use at least ninety percent of contributions made pursuant to section 43-1089.03 for educational scholarships or tuition grants for students to whom any of the following applies: 1. Attended a governmental primary or secondary school as a full-time student as defined in section 15-901 or attended a preschool program that offers services to students with disabilities at a governmental school for at least ninety days of the prior fiscal year and transferred from a governmental school to a qualified school. 2. Enroll in a qualified school in a kindergarten program or a preschool program that offers services to students with disabilities. 3. Are the dependent of a member of the armed forces of the United States who is stationed in this state pursuant to military orders. 4. Are homeschooled before enrolling in a qualified school. 5. Moved to this state from out of state before enrolling in a qualified school. 6. Participated in an Arizona empowerment scholarship account and did not renew the account or accept the scholarship in order to accept a scholarship or tuition grant under this section. 7. Received an educational scholarship or tuition grant under paragraph 1, 2, 3, 4, 5 or 6 of this subsection or under chapter 15 of this title if the student continues to attend a qualified school in a subsequent year. F. In awarding educational scholarships or tuition grants from contributions made pursuant to section 43-1089.03, a school tuition organization shall give priority to students and siblings of students on a waiting list for scholarships if the school tuition organization maintains a waiting list. G. If an individual educational scholarship or tuition grant exceeds the school's tuition, the amount in excess shall be returned to the school tuition organization that made the award or grant. The school tuition organization may allocate the returned monies as a multiyear award for that student and report the award pursuant to section 43-1604, subsection A, paragraph 5, subdivision (b) or may allocate the returned monies for educational scholarships or tuition grants for other students.END_STATUTE Sec. 3. Section 43-1605, Arizona Revised Statutes, is amended to read: START_STATUTE43-1605. Audits and financial reviews A. On or before September 30 of each year, each school tuition organization that received one million dollars $1,000,000 or more in total donations in the previous fiscal year shall provide for a financial audit of the organization. The audit must be conducted in accordance with generally accepted auditing standards and must evaluate the organization's compliance with section 43-1603, subsection B, paragraph paragraphs 1 and 2. The audit must be conducted by an independent certified public accountant who is licensed in this state or who has a limited reciprocity privilege pursuant to section 32-725. The certified public accountant and the firm the certified public accountant is affiliated with shall be independent with respect to the organization, its officers and directors, services performed and all other independent relationships prescribed by generally accepted auditing standards. B. On or before September 30 of each year, each school tuition organization that received less than one million dollars $1,000,000 in total donations in the previous fiscal year shall provide for a financial review of the organization. The review must be conducted in accordance with standards for accounting and review services and must evaluate the organization's compliance with the fiscal requirements of this article. The review must be conducted by an independent certified public accountant who is licensed in this state or who has a limited reciprocity privilege pursuant to section 32-725. The certified public accountant and the firm the certified public accountant is affiliated with shall be independent with respect to the organization, its officers and directors, services performed and all other independent relationships prescribed by generally accepted auditing standards. C. Within five days after receiving the audit or financial review, the school tuition organization shall file a signed copy of the audit or financial review with the department. D. The school tuition organization shall pay the fees and costs of the certified public accountant under this section from the organization's operating monies. The fees and costs shall be excluded from the calculation of total revenues spent on scholarships and tuition grants. END_STATUTE |
|---|
| 65 | 65 | | |
|---|
| 66 | 66 | | Be it enacted by the Legislature of the State of Arizona: |
|---|
| 67 | 67 | | |
|---|
| 68 | 68 | | Section 1. Section 43-1602, Arizona Revised Statutes, is amended to read: |
|---|
| 69 | 69 | | |
|---|
| 70 | 70 | | START_STATUTE43-1602. Certification; requirements; violations; hearing |
|---|
| 71 | 71 | | |
|---|
| 72 | 72 | | A. A nonprofit organization in this state that is exempt or has applied for exemption from federal taxation under section 501(c)(3) of the internal revenue code may apply to the department of revenue for certification as a school tuition organization, and the department shall certify the school tuition organization if it meets the requirements prescribed by this chapter. An organization must apply for certification on a form prescribed and furnished on request by the department. |
|---|
| 73 | 73 | | |
|---|
| 74 | 74 | | B. The department shall: |
|---|
| 75 | 75 | | |
|---|
| 76 | 76 | | 1. Maintain a public registry of currently certified school tuition organizations. |
|---|
| 77 | 77 | | |
|---|
| 78 | 78 | | 2. Make the registry available to the public on request. |
|---|
| 79 | 79 | | |
|---|
| 80 | 80 | | 3. Post the registry on the department's official website. |
|---|
| 81 | 81 | | |
|---|
| 82 | 82 | | C. The department shall send notice by certified mail or by e-mail email to a school tuition organization if the department determines that the school tuition organization has engaged in any of the following activities: |
|---|
| 83 | 83 | | |
|---|
| 84 | 84 | | 1. Failed or refused to allocate at least ninety percent of annual revenues from contributions made for the purposes of sections 43-1089 and 43-1089.03 for educational scholarships or tuition grants. |
|---|
| 85 | 85 | | |
|---|
| 86 | 86 | | 2. Failed to award at least sixty-six percent of educational scholarships and tuition grants from contributions made pursuant to sections 43-1089 and 43-1089.03 only to students whose family income does not exceed one hundred eighty-five percent of the income limit required to qualify a child for reduced-price lunches under the national school lunch and child nutrition acts (42 United States Code sections 1751 through 1793). |
|---|
| 87 | 87 | | |
|---|
| 88 | 88 | | 2. 3. Failed or refused to file the annual reports required by section 43-1604. |
|---|
| 89 | 89 | | |
|---|
| 90 | 90 | | 3. 4. Limited the availability of scholarships to students of only one school. |
|---|
| 91 | 91 | | |
|---|
| 92 | 92 | | 4. 5. Encouraged, facilitated or knowingly permitted allowed taxpayers to engage in actions prohibited by this article. |
|---|
| 93 | 93 | | |
|---|
| 94 | 94 | | 5. 6. Awarded, restricted or reserved educational scholarships or tuition grants for use by a particular student based solely on the recommendation of the donor. |
|---|
| 95 | 95 | | |
|---|
| 96 | 96 | | 6. 7. Failed or refused to meet any of the requirements in section 43-1603, subsection B. |
|---|
| 97 | 97 | | |
|---|
| 98 | 98 | | 7. 8. Failed or refused to include the notice required in section 43-1603, subsection C. |
|---|
| 99 | 99 | | |
|---|
| 100 | 100 | | 8. 9. Failed or refused to comply with the audit or financial review requirements of section 43-1605. |
|---|
| 101 | 101 | | |
|---|
| 102 | 102 | | D. A school tuition organization that receives notice from the department pursuant to subsection C of this section has ninety days to correct the violation identified by the department in the notice. If a school tuition organization fails or refuses to comply after ninety days, the department may remove the organization from the list of certified school tuition organizations and shall make available to the public notice of removal as soon as possible. An organization that is removed from the list of certified school tuition organizations must notify any taxpayer who attempts to make a contribution that the contribution is not eligible for the tax credit and offer to refund all donations received after the date of the notice of termination of certification. |
|---|
| 103 | 103 | | |
|---|
| 104 | 104 | | E. A school tuition organization may request an administrative hearing on the revocation of its certification as provided by title 41, chapter 6, article 10. Except as provided in section 41-1092.08, subsection H, a decision of the department is subject to judicial review pursuant to title 12, chapter 7, article 6. END_STATUTE |
|---|
| 105 | 105 | | |
|---|
| 106 | 106 | | Sec. 2. Section 43-1603, Arizona Revised Statutes, is amended to read: |
|---|
| 107 | 107 | | |
|---|
| 108 | 108 | | START_STATUTE43-1603. Operational requirements for school tuition organizations; notice; qualified schools |
|---|
| 109 | 109 | | |
|---|
| 110 | 110 | | A. A certified school tuition organization must be established to receive contributions from taxpayers for the purposes of income tax credits under sections 43-1089 and 43-1089.03 and to pay educational scholarships or tuition grants to allow students to attend any qualified school of their parents' choice. |
|---|
| 111 | 111 | | |
|---|
| 112 | 112 | | B. To be eligible for certification and retain certification, the school tuition organization: |
|---|
| 113 | 113 | | |
|---|
| 114 | 114 | | 1. Must allocate at least ninety percent of its annual revenue from contributions made for the purposes of sections 43-1089 and 43-1089.03 for educational scholarships or tuition grants. |
|---|
| 115 | 115 | | |
|---|
| 116 | 116 | | 2. Shall award at least sixty-six percent of educational scholarships and tuition grants from contributions made pursuant to sections 43-1089 and 43-1089.03 only to students whose family income does not exceed one hundred eighty-five percent of the income limit required to qualify a child for reduced-price lunches under the national school lunch and child nutrition acts (42 United States Code sections 1751 through 1793). |
|---|
| 117 | 117 | | |
|---|
| 118 | 118 | | 2. 3. Shall not limit the availability of educational scholarships or tuition grants to only students of one school. |
|---|
| 119 | 119 | | |
|---|
| 120 | 120 | | 3. 4. May allow donors to recommend student beneficiaries, but shall not award, designate or reserve scholarships solely on the basis of donor recommendations. |
|---|
| 121 | 121 | | |
|---|
| 122 | 122 | | 4. 5. Shall not allow donors to designate student beneficiaries as a condition of any contribution to the organization, or facilitate, encourage or knowingly allow the exchange of beneficiary student designations in violation of section 43-1089, subsection F, section 43-1089.03, subsection F and section 43-1089.04, subsection E. |
|---|
| 123 | 123 | | |
|---|
| 124 | 124 | | 5. 6. Shall include on the organization's website, if one exists, the percentage and total dollar amount of educational scholarships and tuition grants awarded during the previous fiscal year to: |
|---|
| 125 | 125 | | |
|---|
| 126 | 126 | | (a) Students whose family income meets the economic eligibility requirements established under the national school lunch and child nutrition acts (42 United States Code sections 1751 through 1793) for free or reduced-price lunches. |
|---|
| 127 | 127 | | |
|---|
| 128 | 128 | | (b) Students whose family income exceeds the threshold prescribed by subdivision (a) of this paragraph but does not exceed one hundred eighty-five percent of the economic eligibility requirements established under the national school lunch and child nutrition acts (42 United States Code sections 1751 through 1793) for free or reduced-price lunches. |
|---|
| 129 | 129 | | |
|---|
| 130 | 130 | | 6. 7. Must not award educational scholarships or tuition grants to students who are simultaneously enrolled in a district school or charter school and a qualified school. |
|---|
| 131 | 131 | | |
|---|
| 132 | 132 | | C. A school tuition organization shall include the following notice in any printed materials soliciting donations, in applications for scholarships and on its website, if one exists: |
|---|
| 133 | 133 | | |
|---|
| 134 | 134 | | Notice |
|---|
| 135 | 135 | | |
|---|
| 136 | 136 | | A school tuition organization cannot award, restrict or reserve scholarships solely on the basis of a donor's recommendation. |
|---|
| 137 | 137 | | |
|---|
| 138 | 138 | | A taxpayer may not claim a tax credit if the taxpayer agrees to swap donations with another taxpayer to benefit either taxpayer's own dependent. |
|---|
| 139 | 139 | | |
|---|
| 140 | 140 | | D. In evaluating applications and awarding, designating or reserving scholarships, a school tuition organization: |
|---|
| 141 | 141 | | |
|---|
| 142 | 142 | | 1. Shall not award, designate or reserve a scholarship solely on the recommendation of any person contributing money to the organization, but may consider the recommendation among other factors. |
|---|
| 143 | 143 | | |
|---|
| 144 | 144 | | 2. Shall consider the financial need of applicants. |
|---|
| 145 | 145 | | |
|---|
| 146 | 146 | | E. A taxpayer's contribution to a school tuition organization that exceeds the amount of the credit allowed by section 43-1089 but does not exceed the amount of the credit allowed by section 43-1089.03 is considered a contribution pursuant to section 43-1089.03. A school tuition organization must use at least ninety percent of contributions made pursuant to section 43-1089.03 for educational scholarships or tuition grants for students to whom any of the following applies: |
|---|
| 147 | 147 | | |
|---|
| 148 | 148 | | 1. Attended a governmental primary or secondary school as a full-time student as defined in section 15-901 or attended a preschool program that offers services to students with disabilities at a governmental school for at least ninety days of the prior fiscal year and transferred from a governmental school to a qualified school. |
|---|
| 149 | 149 | | |
|---|
| 150 | 150 | | 2. Enroll in a qualified school in a kindergarten program or a preschool program that offers services to students with disabilities. |
|---|
| 151 | 151 | | |
|---|
| 152 | 152 | | 3. Are the dependent of a member of the armed forces of the United States who is stationed in this state pursuant to military orders. |
|---|
| 153 | 153 | | |
|---|
| 154 | 154 | | 4. Are homeschooled before enrolling in a qualified school. |
|---|
| 155 | 155 | | |
|---|
| 156 | 156 | | 5. Moved to this state from out of state before enrolling in a qualified school. |
|---|
| 157 | 157 | | |
|---|
| 158 | 158 | | 6. Participated in an Arizona empowerment scholarship account and did not renew the account or accept the scholarship in order to accept a scholarship or tuition grant under this section. |
|---|
| 159 | 159 | | |
|---|
| 160 | 160 | | 7. Received an educational scholarship or tuition grant under paragraph 1, 2, 3, 4, 5 or 6 of this subsection or under chapter 15 of this title if the student continues to attend a qualified school in a subsequent year. |
|---|
| 161 | 161 | | |
|---|
| 162 | 162 | | F. In awarding educational scholarships or tuition grants from contributions made pursuant to section 43-1089.03, a school tuition organization shall give priority to students and siblings of students on a waiting list for scholarships if the school tuition organization maintains a waiting list. |
|---|
| 163 | 163 | | |
|---|
| 164 | 164 | | G. If an individual educational scholarship or tuition grant exceeds the school's tuition, the amount in excess shall be returned to the school tuition organization that made the award or grant. The school tuition organization may allocate the returned monies as a multiyear award for that student and report the award pursuant to section 43-1604, subsection A, paragraph 5, subdivision (b) or may allocate the returned monies for educational scholarships or tuition grants for other students.END_STATUTE |
|---|
| 165 | 165 | | |
|---|
| 166 | 166 | | Sec. 3. Section 43-1605, Arizona Revised Statutes, is amended to read: |
|---|
| 167 | 167 | | |
|---|
| 168 | 168 | | START_STATUTE43-1605. Audits and financial reviews |
|---|
| 169 | 169 | | |
|---|
| 170 | 170 | | A. On or before September 30 of each year, each school tuition organization that received one million dollars $1,000,000 or more in total donations in the previous fiscal year shall provide for a financial audit of the organization. The audit must be conducted in accordance with generally accepted auditing standards and must evaluate the organization's compliance with section 43-1603, subsection B, paragraph paragraphs 1 and 2. The audit must be conducted by an independent certified public accountant who is licensed in this state or who has a limited reciprocity privilege pursuant to section 32-725. The certified public accountant and the firm the certified public accountant is affiliated with shall be independent with respect to the organization, its officers and directors, services performed and all other independent relationships prescribed by generally accepted auditing standards. |
|---|
| 171 | 171 | | |
|---|
| 172 | 172 | | B. On or before September 30 of each year, each school tuition organization that received less than one million dollars $1,000,000 in total donations in the previous fiscal year shall provide for a financial review of the organization. The review must be conducted in accordance with standards for accounting and review services and must evaluate the organization's compliance with the fiscal requirements of this article. The review must be conducted by an independent certified public accountant who is licensed in this state or who has a limited reciprocity privilege pursuant to section 32-725. The certified public accountant and the firm the certified public accountant is affiliated with shall be independent with respect to the organization, its officers and directors, services performed and all other independent relationships prescribed by generally accepted auditing standards. |
|---|
| 173 | 173 | | |
|---|
| 174 | 174 | | C. Within five days after receiving the audit or financial review, the school tuition organization shall file a signed copy of the audit or financial review with the department. |
|---|
| 175 | 175 | | |
|---|
| 176 | 176 | | D. The school tuition organization shall pay the fees and costs of the certified public accountant under this section from the organization's operating monies. The fees and costs shall be excluded from the calculation of total revenues spent on scholarships and tuition grants. END_STATUTE |
|---|