LAC 28:CLIII.1529. Monitoring and Compliance

A. The LDOE shall contract with an independent audit firm to conduct a compliance audit to ensure funds are used only for allowable expenses and other provisions in the program as deemed appropriate. 1. The LDOE shall maintain a copy of the audit plan and all associated audit reports in accordance with the records retention schedule approved by the Secretary of State. B. The LDOE shall establish an online anonymous fraud reporting service. Individuals may notify the LDOE of any alleged violation by an account holder or participating school(s) of state laws, rules, or procedures relating to the LA GATOR Program. The department shall conduct an inquiry into any report of fraud, or make a referral to the appropriate agency for an investigation, including but not limited to the Office of the Attorney General of Louisiana. C. In accordance with the procedures set by the LDOE, the department may remove any account holder from eligibility for an ESA if the account holder fails to comply with the terms of the agreement or applicable laws, rules, or procedures, or misuses funds. 1. The LDOE shall investigate any report of fraud or refer the matter to the appropriate agency, including but not limited to the Office of the Attorney General of Louisiana, for investigation. D. If the LDOE determines that a participating nonpublic school or service provider has failed to maintain continuing eligibility criteria or has demonstrated a gross or persistent lack of academic competence or lack of compliance with the statute and BESE policy, the department shall restrict the school’s ability to serve additional students through the LA GATOR Program and may terminate participation in the LA GATOR Program. 1. The state superintendent of education may declare a nonpublic school or service provider ineligible to participate in cases of financial malfeasance or if participation endangers the academic welfare, health, or safety of children. 2. The LDOE shall report termination of the participation of a nonpublic school or service provider to parents of participating students as soon as practicable, and any such action shall be reported to BESE annually.