Sec. 4. 20-A MRSA §2953, as enacted by PL 1981, c. 693, §§5 and 8, is amended to read:

§2953. Audit

The following audit shall must be made.

1. Annual audit. A private secondary 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 academy 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 shall 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.

2. Special audit. Audits by the State Auditor may be requested by 3 or more duly elected and qualified officers of the private secondary school. This audit shall must be conducted at the expense of the requesting academy school except when the audit is deemed determined necessary by the commissioner.

Sec. 5. 20-A MRSA §2955, as amended by PL 1983, c. 859, Pt. A, §§11 and 25, is further amended to read:

§2955. Penalty for noncompliance

Private secondary schools approved for tuition purposes which that have not complied with this chapter may not receive tuition payments from any school administrative unit.

Sec. 6. 20-A MRSA §7302, sub-§2, as amended by PL 1983, c. 278, §2, is further amended to read:

2. Private special education facilities; private general purpose agencies. Private agencies that operate facilities which that exclusively serve exceptional students and private general purpose agencies that receive state aid for special education programs shall comply with the following in computing tuition rates.

A. All tuition rates shall be are subject to approval by the commissioner.