20-A MRSA, Chapter 117, Subchapter 2, as amended by P.L. 2011 Chapter 171
Subchapter 2: APPROVAL FOR THE RECEIPT OF PUBLIC FUNDS BY PRIVATE SCHOOLS
§2951. Approval for tuition purposes
A private school may be approved for the receipt of public funds for tuition purposes only if it:
Basic approval. Meets the requirements for basic school approval under subchapter 1;
Nonsectarian. Is a nonsectarian school in accordance with the First Amendment of the United States Constitution;
Incorporated. Is incorporated under the laws of the State of Maine or of the United States;
Additional requirements. Complies with the reporting and auditing requirements in sections 2952 and 2953 and the requirements adopted pursuant to section 2954;
Student assessment. Any school that enrolls 60% or more publicly funded students, as determined by the previous year's October and April average enrollment, shall participate in the statewide assessment program to measure and evaluate the academic achievements of students; and
Release of student records. Upon the request of a school unit, release copies of all student records for students transferring from the private school to the school unit.
§2952. Report to commissioner
A private school receiving state funds, either directly or indirectly, and a private school approved for tuition and attendance purposes shall annually, in accordance with time schedules established by the commissioner, report to the commissioner the information the commissioner may require.
The following audit must be made. (Repealed P.L. 2011 chapter 171)
Annual audit. A private school approved for tuition purposes shall, on or before September 1st of each year, furnish to the State Auditor satisfactory proof that the books, accounts, financial documents and reports to the commissioner of the school for the preceding fiscal year have been examined and found to be in a satisfactory and accurate condition with proper vouchers on file. An audit must be made by the Department of Audit or by individuals or firms recognized as competent auditors by training and experience or by qualified public accountants. (Repealed P.L. 2011 chapter 171)
Special audit. Audits by the State Auditor may be requested by 3 or more duly elected and qualified officers of the private school. This audit must be conducted at the expense of the requesting school except when the audit is determined necessary by the commissioner.
§2954. Rules of commissioner
The commissioner may adopt rules regarding tuition charges, accounting, audits, contracts and other aspects of schooling privileges arranged between a private school and school administrative units.
§2955. Penalty for noncompliance
Private schools approved for tuition purposes that have not complied with this chapter may not receive tuition payments from any school administrative unit.