Monitoring And Compliance

(1) The Department shall conduct fiscal and program compliance reviews of all ESAs pursuant to procedures developed by the Department. (2) The Department may conduct or contract for random, quarterly, or annual review of ESAs. (3) The Department shall establish or contract for the establishment of an online anonymous fraud reporting service and an anonymous telephone hotline for reporting fraud. Individuals may notify the Department of any alleged violation by an Account Holder or Participating School(s) of state laws, rules, or procedures relating to the Program. The Department shall conduct an inquiry of any report of fraud, or make a referral to the appropriate agency for an investigation.