LAC 28:CLIII.1511. Use of Funds

A. Any of the following expenses are allowable for the use of the funds deposited in the ESA according to established procedures: 1. tuition or fees at a participating nonpublic school or for nonpublic online learning programs; 2. curricula and textbooks or other instructional materials, including but not limited to supplemental materials or online instruction required by a participating nonpublic school or service provider; 3. tuition, fees, instructional materials, and examination fees at a career or technical school; 4. fees for assessments approved by the LDOE, Advanced Placement examinations, CLEP examinations, International Baccalaureate examinations, and other examinations related to postsecondary education institution admission; 5. educational services and therapies, including but not limited to occupational, behavioral, physical, speech-language, and audiology therapies; 6. tuition and fees at a postsecondary education institution providing instruction for a student participating in dual enrollment; 7. tutoring provided by a tutor or a tutoring service; 8. services contracted for and provided by a participating public school, including, but not limited to, individual classes and extracurricular activities and programs; 9. computer hardware or other technological devices primarily used to help meet a student’s educational needs; 10. educational software applications; 11. school uniforms; 12. tuition or fees for summer education programs and before or after-school education or childcare programs that offer academic support; 13. parent navigation services, including professional consultations to assist parents with the selection of, application for, and enrollment in educational services addressing the academic needs of students, curriculum selection, and advice on career and postsecondary education opportunities; and 14. any other educational supplies or expenses approved by BESE. B. A student participating in the LA GATOR Program may use account funds to obtain educational services through in-person education, virtual education, or a hybrid approach that combines both methods. C. An account holder may only use funds in an account for the participating student to whom the funds were allocated. D. ESA funds may not be used for tuition or fees at a non-participating nonpublic school. E. Account holders are not required to spend the entire sum each year; however, a portion of the funds must be used each year on approved expenses for the benefit of the student participating in the LA GATOR Program. F. Any unused funds in a student’s account at the end of an academic year will remain in the renewed account and carry forward for the student’s use during the upcoming academic year so long as their eligibility and participation in the program is maintained. G. Any tuition or fees charged by a participating school, program, postsecondary institution, or service provider that exceed the ESA amount shall be the responsibility of the account holder. H. The LDOE shall provide account holders with a written explanation of the allowable uses of ESA funds and the responsibilities of account holders regarding ESA funds. The LDOE shall also provide account holders a written explanation of the department’s duties. I. No account funds shall be refunded, rebated, or shared with a parent or student in any manner. Any rebate or refund for goods or services purchased with account funds shall be credited directly to the account. J. If account funds are used to make a partial payment to a participating school or service provider to reserve a student’s enrollment and the student does not participate, the participating school or service provider must electronically credit such payment back to the student’s account within 30 days after receiving notice that the student will not participate or after the services have commenced, whichever occurs first. K. No later than the beginning of the 2026-2027 school year, funds may be used to pay for more than one school or provider. L. Funds will be directed by account holders to purchase services from participating schools and/or service providers for approved expenses as provided in §1511 of this Chapter according to guidelines established by the LDOE. M. The account holder may transfer the participating student from the participating school to another participating school in accordance with procedures set by the LDOE. N. If the LDOE determines that ESA funds have been misused, the department shall notify the account holder; and the account holder shall repay the misused amount in the manner and within the timeframe set by the department. Additionally, the LDOE is authorized to freeze or withdraw funding directly from the student’s ESA for reasons including, but not limited to, fraud, misuse of funds, account holder failure to comply with state laws, rules, procedures, or the agreement, the participating student’s return to the resident school system, or the funds having been deposited into the account in error. 1. The LDOE shall conduct an inquiry into any report of fraud, or make a referral to the appropriate agency for an investigation.