State Codes and Statutes
Statutes > Utah > Title-53a > Chapter-01a > 53a-1a-70553A-1a-705. Eligible private schools.
(1) To be eligible to enroll a scholarship student, a private school shall:
(a) have a physical location in Utah where the scholarship students attend classes andhave direct contact with the school's teachers;
(b) (i) (A) obtain an audit and report from a licensed independent certified publicaccountant that conforms with the following requirements:
(I) the audit shall be performed in accordance with generally accepted auditing standards;
(II) the financial statements shall be presented in accordance with generally acceptedaccounting principles; and
(III) the audited financial statements shall be as of a period within the last 12 months; or
(B) contract with a licensed independent certified public accountant to perform an agreedupon procedure as follows:
(I) the agreed upon procedure shall be to determine that the private school has adequateworking capital to maintain operations for the first full year; and
(II) working capital shall be calculated by subtracting current liabilities from currentassets; and
(ii) submit the audit report or report of the agreed upon procedure to the board when theprivate school applies to accept scholarship students;
(c) comply with the antidiscrimination provisions of 42 U.S.C. Sec. 2000d;
(d) meet state and local health and safety laws and codes;
(e) disclose to the parent of each prospective student, before the student is enrolled, thespecial education services that will be provided to the student, including the cost of thoseservices;
(f) (i) administer an annual assessment of each scholarship student's academic progress;
(ii) report the results of the assessment to the student's parent; and
(iii) make the results available to the assessment team evaluating the student pursuant toSubsection 53A-1a-704(6);
(g) employ or contract with teachers who:
(i) hold baccalaureate or higher degrees;
(ii) have at least three years of teaching experience in public or private schools; or
(iii) have the necessary special skills, knowledge, or expertise that qualifies them toprovide instruction:
(A) in the subjects taught; and
(B) to the special needs students taught; and
(h) provide to parents the relevant credentials of the teachers who will be teaching theirstudents.
(2) A private school is not eligible to enroll scholarship students if:
(a) the audit report submitted under Subsection (1)(b) contains a going concernexplanatory paragraph; or
(b) the report of the agreed upon procedure submitted under Subsection (1)(b) shows thatthe private school does not have adequate working capital to maintain operations for the first fullyear, as determined under Subsection (1)(b).
(3) A home school is not eligible to enroll scholarship students.
(4) Residential treatment facilities licensed by the state are not eligible to enrollscholarship students.
(5) A private school intending to enroll scholarship students shall submit an applicationto the board by May 1 of the school year preceding the school year in which it intends to enrollscholarship students.
(6) The board shall:
(a) approve a private school's application to enroll scholarship students, if the privateschool meets the eligibility requirements of this section; and
(b) make available to the public a list of the eligible private schools.
(7) An approved eligible private school that changes ownership shall submit a newapplication to the board and demonstrate that it continues to meet the eligibility requirements ofthis section.
Amended by Chapter 197, 2009 General Session
