NC H816

Nonpublic schools accepting Opportunity Scholarship students must undergo annual financial audits by certified public accountants if receiving $100,000 or more in scholarship grants, with audit results reported to both the State Education Assistance Authority and State Auditor by December 31

Schools must require criminal background checks for all teachers before unconditional job offers, adopt School Risk Management Plans with local law enforcement, and conduct annual school-wide lockdown exercises

Standardized testing requirements expand from grades 3 and 8 to grades 3 through 8, with test performance data for these grades and grade 11 reported as public records to the Authority by July 15 annually

Schools must annually report detailed information including curriculum by grade level, teacher licensure percentages, accreditation status, fire inspection documentation, attendance records of scholarship students, and data on students with disabilities and IEPs

State Auditor must review at least three completed audits of Opportunity Scholarship schools annually and report findings on taxpayer fund usage and student academic outcomes to the Joint Legislative Education Oversight Committee by March 15