South Carolina’s ECENC helps students with special needs attend credentialed private schools. Parents can chose either tuition tax credits or scholarships funded by Exceptional SC.
1. (Form A) Statement of Assurance certifying your school meets the definition of an eligible school, wants to participate in the program in 2016-17, and that your school will comply with the requirements of the law.
2. (Form B). The number and total amounts of grants received from each nonprofit scholarship funding organization in 2015-16
2. (Form C) Assessment data from 2015-16 documenting for each grade tested and for each grade with at least 10 students in the grade, the English Language Arts (reading) and mathematics achievement of students in the grade. High schools, may also provide PSAT, SAT or ACT scores of your students.
2. (Form D) Copy of a compilation, review, or compliance audit of the school’s financial statements, conducted by a certified public accounting firm.
3. Create or update an academic profile information for your school.
If your school completes step one (Letter of Assurance) but does not enroll any students receiving scholarships or tuition tax credits, then you must still complete the EOC Profile Survey. Your school need not submit the Compliance Audit to the EOC. Such schools may choose to contact the EOC nonetheless, explicitly communicating the fact that grant recipients were not enrolled.
Your school does have options in how it choses to report its assessment data: It can provide school wide data; data for just the special needs students; or it can seek a waiver (particularly if the data could potentially be disaggregated). Schools also have broad discretion in selecting assessment tools and techniques appropriate to their own students. These can be norm-referenced, criteria-referenced, formative, or simply the aggregation of individual students’ progress profiles. The reporting requirement was intended to showcase your existing practices, not veer your school towards adoption of new assessments, curriculum and or instruction.
The form simply states “Outside Entity or Auditing Firm.” The simplest, most conservative, option is to ask the CPA firm that completes your school’s annual financial audit, or maintains its books, to complete the form and sign it for you. Many such CPAs have completed these Compliance Audits for little or no charge to the school. Using a reputable CPA without any conflict of interest with either your school, or the SFO(s) that serve students at it, communicates strict adherence to both the letter and spirit of the ECENC.
The box indicates your answer to each question; either “Yes” or “No.” The blank lines to the right are where the person signing the form indicates the specific documents that demonstrate compliance. They begin with the phrase “Verification by…” For example, for question three a copy of the school’s land title or property tax assessment are evidence the school is physically located within South Carolina. The signatory of the form indicates on the line exactly which document they’ve reviewed that confirms the school has met the criteria.
The information provided herein is for general informational and educational purposes only. It is not intended and should not be construed to constitute legal advice.