TITLE 34. PUBLIC FINANCE

§6.10. Definitions.

The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise.

(1) Advisory Board--The comptroller's investment advisory board, established pursuant to Government Code, §404.028.

(2) Comptroller--The Texas Comptroller of Public Accounts.

(3) Trust Company--The Texas Treasury Safekeeping Trust Company, established pursuant to Government Code, Chapter 404, Subchapter G.

§6.11. Advisory Capacity.

The advisory board serves only in an advisory capacity and is not a fiduciary with respect to the assets held by the comptroller or the trust company.

§6.12. Advisory Board Member Duties.

(a) The advisory board will advise the comptroller and the trust company with respect to state assets held and invested pursuant to Government Code, Chapter 404, and other laws.

(b) The advisory board will advise, assist, consult with, and make recommendations to the comptroller, with respect to the investment activities carried out by and through the trust company and policies respecting these activities.

§6.13. Advisory Board Composition.

The advisory board is composed of seven members who must possess the expertise appropriate for advising the comptroller with regard to one or more types of investment that the comptroller makes under Government Code, Chapter 404, or other law.

§6.14. Compensation; Expenses.

Members of the advisory board serve without compensation but are entitled to reimbursement for actual and necessary expenses in attending meetings of the advisory board or performing other official duties authorized by the comptroller.

§6.15. Disclosures and Annual Affirmation of Compliance.

(b) A member who discloses such a matter to the trust company or the comptroller shall abstain from any discussion or action on that matter presented to or considered by the advisory board.

(c) The trust company shall annually require advisory board members to affirm that they are in compliance with these requirements and the other applicable provisions of this subchapter and Government Code, Chapter 404.

§6.16. Term of Office.

The term of office of an advisory board member is four years. Advisory board members may serve more than one term. The comptroller may stagger advisory board member terms to maintain continuity and institutional knowledge.

§6.17. Charter and Policies.

The trust company shall develop and provide to each member of the advisory board the following:

(1) formal charter document providing the advisory board purpose, statement of relevant legal authority, and an overview of advisory board operations, advisory board structure and membership, and advisory board business and administration;

(2) policy on advisory board attendance and a process for responding to advisory board attendance concerns;

(3) policy on ethics disclosures and a process for determining whether issues require disclosures; and

(4) policy on reimbursement of expenses.

§6.18. Removal of Advisory Board Members.

The comptroller may remove an advisory board member for any of the following causes:

(1) at the time of the member's appointment, the member did not have the qualifications prescribed by §404.028;

(2) the member does not maintain the qualifications prescribed by Government Code, §404.028; or

(3) for a substantial portion of the member's term, the member fails to discharge the member's duties or is unable to discharge the member's duties.

§16.401. Definitions.

The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise.

(1) Agency--The Texas Education Agency.

(2) Application period--The period that the program is open to receive applications.

(3) Assessment instrument--A nationally norm-referenced test evaluating academic aptitude or a test consistent with the requirements under Education Code, Chapter 39, Subchapter B. For this subchapter, a "nationally norm-referenced test" requires that the test compare a child's performance to the performance of comparable children throughout the United States.

(4) Campus--A building, set of buildings, or other property owned or controlled by an institution of learning within the same reasonably contiguous geographic area of the institution and used by the institution in direct support of, or in a manner directly related to, the provision of educational instruction.

(5) Certified educational assistance organization--As defined by Education Code, §29.351(2), an organization certified under Education Code, §29.354, to support the administration of the program.

(6) Child with a disability--As defined by Education Code, §29.351(3), a child who is eligible to participate in a school district's special education program under Education Code, §29.003.

(7) Comptroller--The Texas Comptroller of Public Accounts.

(8) Education service provider--A school, such as a private school, public school, including an open-enrollment charter school, or higher education school, as well as a tutor, therapist, or teaching service.

(9) Educational therapies--Treatment provided to a participating child by or at the direction of a licensed physician or licensed therapist to address the academic performance of a participating child.

(10) Good standing--A participating parent, participating child, education service provider, or vendor of educational products shall be considered in good standing with the program by complying with all applicable program requirements and applicable law.

(11) Higher education provider--As defined by Education Code, §29.351(4), an institution of higher education or a private or independent institution of higher education, as those terms are defined by Education Code, §61.003.

(12) Industry-based credential--A credential listed on the agency's most recently published Industry-Based Certification List for Public School Accountability.

(13) Online educational course--A single, for-credit, and subject-specific instructional offering in which instruction and content are delivered synchronously or asynchronously primarily over the Internet.

(14) Parent--As defined by Education Code, §29.351(5), a resident of this state who is a natural or adoptive parent, managing or possessory conservator, legal guardian, custodian, or other person with legal authority to act on behalf of a child.

(15) Participating child--As defined by Education Code, §29.351(6), a child enrolled in the program.

(16) Participating parent--The parent who applied to participate in the program under Education Code, §29.356, on behalf of their child.

(17) Program--As defined by Education Code, §39.351(8), the program established under Education Code, Chapter 29, Subchapter J.

(18) Program participant--As defined by Education Code, §29.351(9), a participating child or a participating parent.

(19) Program year--The period from July 1 of one year through June 30 of the next year.

(20) Secretary--The Texas Secretary of State.

(21) Sibling--A brother, sister, stepbrother, stepsister, half-brother, half-sister, or a foster brother or sister who is a dependent of the participating parent and has been placed with the participating parent by an authorized placement agency or by judgment, decree, or other order of a court of competent jurisdiction.

(22) Total annual income--The total income for federal income tax purposes of the child's parents or, if only one parent qualifies to claim the child as a dependent, the total income for federal income tax purposes of the parent who qualifies to claim the child as a dependent.

(23) Tuition and fees--The standard amount imposed on all students by a school for teaching or instruction, including application or registration fees.

(24) Vendor of educational products--A provider of tangible goods, such as textbooks, required uniforms, assessment instruments, curriculum, and required hardware, software, and other technological devices.

§16.402. Certified Educational Assistance Organizations.

(a) To be selected as a certified educational assistance organization by the comptroller, an organization must:

(1) be registered with the secretary to do business in this state;

(2) have the right to transact business in this state and comply with all tax filing, collection, and payment requirements imposed by the state of Texas;

(3) comply with the audit requirements under Education Code, §29.363, by providing to a private entity under contract with the comptroller or to the state auditor, as applicable:

(A) the organization's internal controls over program transactions;

(B) confirmation that residency documentation specified under Education Code, §29.355(a-1), for each child admitted to the program and served by the organization during the applicable program year was verified by the organization; and

(C) any other information or documentation related to a program transaction;

(4) establish and maintain cybersecurity controls and processes satisfactory to the comptroller, including best practices developed under Government Code, §2054.5181;

(5) comply with all applicable state and federal confidentiality and privacy laws, including the Family Educational Rights Privacy Act of 1974 (20 U.S.C. §1232g); and

(6) comply with all program requirements under Education Code, Chapter 29, Subchapter J.

(b) A certified educational assistance organization must have the ability to perform one or more of the services listed in Education Code, §29.354.

(c) On or before every October 1 and February 1, or as additionally requested by the comptroller, each certified educational assistance organization shall comply with the requirements under §29.362(d), Education Code, for each participating child served by the organization.

§16.403. Program Participation.

(a) A child is eligible to participate in the program if:

(1) the child is eligible to either attend a public school, including an open-enrollment charter school, under Education Code, §25.001, or a free prekindergarten program offered by a public school or open-enrollment charter school to certain children under Education Code, §29.153;

(2) the child is not enrolled in a public school, including an open-enrollment charter school, or a prekindergarten program of a public school, including an open-enrollment charter school;

(3) the child is a citizen or national of the United States or has been lawfully admitted to the United States;

(4) the child has not been declared ineligible for the program under Education Code, §29.364; and

(5) the child has not graduated from high school.

(b) To apply for participation in the program, the child's parent must submit a comptroller-approved application to the designated certified educational assistance organization during the application period. The application must be accompanied by:

(1) proof that the child is a citizen or national of the United States or was lawfully admitted into the United States, in a format acceptable to the comptroller, such as a certified copy of one of the following for the child: a birth certificate issued in the United States or one of its territories, a certificate of naturalization, a certificate of citizenship, a Consular Report of Birth Abroad, a United States passport, or a Permanent Resident Card;

(2) proof of the child's current residency in this state as established by one of the following documents specified under Education Code, §29.355(a-1): a utility bill, lease or mortgage statement, driver's license or state identification card, voter registration card, letter from a government agency in the United States, or notarized affidavit of residency;

(3) proof of total annual income, such as an Internal Revenue Service transcript of a federal tax return;

(4) an agreement and certification under penalty of perjury by the participating parent that they will:

(A) only request the payment of program money for approved education-related expenses under Education Code, §29.359;

(B) not attempt to withdraw cash or seek reimbursement from the child's account;

(C) refrain from selling items purchased with program money within 12 months from the date of such purchase;

(D) for a participating child in grades 3 through 12 enrolled in a private school that is an approved education service provider and subject to the accommodations and exemptions provided under Education Code, Chapter 39, Subchapter B, authorize and instruct the private school that administers an assessment instrument administered to a child under Education Code, §29.358, to provide the results of such assessment to the certified educational assistance organization responsible for that child by the end of the program year during which the assessment is administered;

(E) comply with the audits requirements under Education Code, §29.363, by providing to a private entity under contract with the comptroller or to the state auditor any information or documentation related to a program transaction; and

(F) no later than 30 calendar days from the date the child enrolls in a public school, including an open-enrollment charter school, or otherwise becomes ineligible to participate in the program, provide written notification to the program in a comptroller-approved format and will cease requesting distributions from the child's account for any expense incurred on and after the date the child is no longer eligible to participate in the program; and

(5) for a child to be considered a child with a disability for purposes of prioritization under Education Code, §29.356:

(A) a determination letter verifying the child's eligibility to receive Supplemental Security Income or Social Security Disability Insurance or a written diagnosis issued by a licensed physician describing one of the following conditions listed under Education Code, §29.003 that prevents a child not more than 21 years of age from being adequately or safely educated in a public school without the provision of special services:

(i) a visual or auditory impairment;

(ii) physical disability;

(iii) intellectual or developmental disability;

(iv) emotional disturbance;

(v) learning disability;

(vi) autism;

(vii) speech disability; or

(viii) traumatic brain injury; or

(B) authorization to verify that an individualized education program has been issued by a school district or open-enrollment charter school for the child for the purposes of determining both prioritization under Education Code, §29.356, and the amount to be transferred to the child's account under Education Code, §29.361.

(c) A participating parent must be in good standing and provide notice in a comptroller-approved format to a designated certified educational assistance organization during the application period if the parent intends for their participating child to continue to participate in the program the following program year. To the extent there are available positions, such a child shall be admitted to the program for the following program year prior to the approval of applications under subsection (e) of this section.

(d) Information shared with a certified educational assistance organization by the agency, a school district, or an open-enrollment charter school to determine a child's eligibility to participate in the program, including a child's public school enrollment status and whether the child can be counted toward a public school's average daily attendance for purposes of the allocation of funding under the foundation school program, shall be held consistent with all applicable federal and state confidentiality and privacy requirements, shall not be sold or otherwise distributed, and shall not be retained beyond the period necessary to determine a child's eligibility.

(e) Acceptable applications for admission to the program received during an application period shall, at the direction of the comptroller, be:

(1) separated into the following categories:

(A) siblings of participating children;

(B) children to whom subparagraph (C) of this paragraph of this section does not apply; and

(C) children who previously ceased participation in the program by enrolling in a public school, including an open-enrollment charter school;

(2) separated within each group established under paragraph (1) of this subsection into the following subcategories as described by Education Code, §29.356(b)(2):

(A) children with a disability who are members of a household with a total annual income that is at or below 500 percent of the federal poverty guidelines;

(B) children who are members of a household with a total annual income that is at or below 200 percent of the federal poverty guidelines;

(C) children who are members of a household with a total annual income that is above 200 percent of the federal poverty guidelines and below 500 percent of the federal poverty guidelines; and

(D) children who are members of a household with a total annual income that is at or above 500 percent of the federal poverty guidelines;

(3) sequentially ordered by lottery within each resulting subcategory if more eligible applications are received than available slots during an application period, with siblings applying during the same application period being considered together in the first subcategory for which one of the siblings qualifies;

(4) subject to Education Code, §29.3521(d), which limits admission of children under paragraph (2)(D) of this subsection to 20 percent of the amount appropriated for the school year, approved for admission to the program in the order established under paragraph (3) of this subsection until available funds calculated under §16.407(a) of this subchapter have been exhausted based on the total annual amount calculated under Education Code, §29.361, for each child admitted; and

(5) to the extent not approved for admission under paragraph (4) of this subsection, placed on a waiting list in the order established under paragraph (3) of this subsection.

(f) During a program year and subject to Education Code, §29.3521(d), which limits admission of children under subsection (e)(2)(D) of this section to 20 percent of the amount appropriated for the school year, if additional funds become available, applications for children on the waitlist shall be approved for admission to the program in the order established under subsection (e)(5) of this section, with funding of the child's account to be prorated for the remaining months of the program year beginning on the first day of the month following the month of approval. Applications for children remaining on the waitlist at the end of a program year expire and applicants must reapply for admission to the program to be considered for participation.

(g) A program participant who submits false or fraudulent documentation that causes the program to spend money from a participating child's account for expenses that are not approved education-related expenses shall be ineligible for the program as of the date of such purchases and shall reimburse the program for such purchases.

§16.404. Education Service Providers and Vendors of Educational Products.

(a) To be approved as an education service provider or vendor of educational products by the comptroller, a provider or vendor must submit a comptroller-approved application and:

(1) be registered with the secretary to do business in this state;

(2) have the right to transact business in this state by complying with all tax filing, collection, and payment requirements imposed by the state of Texas; and

(3) agree and certify under penalty of perjury that the provider or vendor will:

(A) accept orders and money from the program only for education-related expenses approved under Education Code, §29.359;

(B) not charge a program participant for services or products paid for by the program, including tuition and fees, in an amount greater than or in addition to the established standard amount charged to all others for that service or product by the provider or vendor;

(C) not charge a program participant or former participant for a service or product to the extent the service or product is not fully provided;

(D) not rebate, refund, or credit to or share program money with a program participant or any person on behalf of a program participant;

(E) promptly return any money received in violation of program rules or other relevant law to the comptroller or designated certified educational assistance organization for deposit into the program fund;

(F) prevent any individual who is required to be discharged or refused to be hired by a school district under Education Code, §22.085, included in the registry under Education Code, §22.092, or has engaged in misconduct described by Education Code, §22.093(c)(1), from interacting with any participating child;

(G) comply with the audits requirements under Education Code, §29.363, by providing to a private entity under contract with the comptroller or to the state auditor information or documentation related to a program transaction;

(H) notify the comptroller or designated certified educational assistance organization not later than the 30th calendar day after the date that the provider or vendor no longer meets the program requirements; and

(I) abide by all other program requirements.

(b) An approved provider of supplemental special education services under Education Code, Chapter 29, Subchapter A-1, in good standing with the agency shall be approved as a provider for the program.

(c) A private school located in this state may be approved as a provider by submitting proof of:

(1) accreditation by an organization recognized by the Texas Private School Accreditation Commission or agency;

(2) annual administration of an assessment instrument to participating children in grades 3 through 12; and

(3) continuous operation of a campus for at least two school years preceding the date the school seeks approval.

(d) A public school or open-enrollment charter school located in this state may be approved as a provider by submitting proof of accreditation by the agency and demonstrating the ability to provide services or products to participating children in a manner such that the children are not counted toward the district's or school's average daily attendance.

(e) A higher education provider located in this state may be approved as a provider by submitting proof of a nationally recognized postsecondary accreditation.

(f) A private provider of a prekindergarten or kindergarten program located in this state may be approved as a provider by submitting proof that the provider meets the requirements of Education Code, §29.171;

(g) A private tutor, therapist, or employee of a teaching service located in this state may be approved as a provider by submitting proof that:

(1) the individual providing the service to the child is not required to be discharged or refused to be hired by a school district under Education Code, §22.085, or has engaged in misconduct described by Education Code, §22.093(c)(1), as evidenced by a national criminal history record review completed within the prior two calendar years;

(2) the individual providing the service to the child is not included in the registry under Education Code, §22.092;

(3) if a tutor or employee of a teaching service, that the individual providing the service:

(A) is a current or former educator at a school accredited by the agency or an organization recognized by the agency;

(B) is a current or former educator at a school accredited by an organization recognized by the Texas Private School Accreditation Commission;

(C) is a current or former educator in an instructional capacity at a higher education provider; or

(D) has a current teaching license or instructional accreditation issued by a state, regional, or national certification or accreditation organization; and

(4) if a therapist, the individual providing the service possesses a current, relevant license or accreditation issued by a state, regional, or national certification or accreditation organization.

(h) Other providers or vendors of services or products that qualify as education-related expenses approved under Education Code, §29.359, may be approved at the comptroller's discretion as a provider or vendor by demonstrating that the provider or vendor can offer its services or products through the program's marketplace, exclusive of services and products that are not approved education-related expenses.

(i) Money transferred by the program to a participating child's account may not be used to pay any individual related to the participating child within the third degree by consanguinity or affinity, as determined under Government Code, Chapter 573.

§16.405. Suspension of Program Participation.

(a) A program participant, education service provider, or vendor of educational products shall be suspended from participating in the program at any time the participant, provider, or vendor fails to meet the eligibility requirements or fails to comply with any program requirement or other applicable law.

(b) On suspension of an account under subsection (a) of this section, the comptroller shall notify the participating parent, education service provider, or vendor of educational products in writing both by first-class mail and email that the participant's, provider's, or vendor's right to participate has been suspended and that no purchases or payments may be made on or after the date of suspension. The notification must specify the grounds for the suspension, any corrective action required, and notice that the participant, provider, or vendor has 30 calendar days from the date of the notification to respond and comply with any corrective actions required.

(c) On the expiration of the 30-calendar-day period under subsection (b) of this section, the comptroller shall, at the comptroller's discretion:

(1) remove the participant, education service provider, or vendor of educational products from the program if the participant, provider, or vendor has failed to respond or fully comply with the required corrective action;

(2) temporarily reinstate the participant, provider, or vendor for 30 calendar days and allow purchases or payments to resume, conditioned on successful performance of additional corrective action; or

(3) reinstate the participant, provider, or vendor for participation in the program if the participant, provider, or vendor has fully complied with the required corrective action.

(d) On the expiration of the 30-calendar-day period under subsection (c)(2) of this section, the comptroller shall:

(1) remove the participant, provider, or vendor from the program if the participant, provider, or vendor has failed to fully comply with the required corrective action; or

(2) reinstate the participant, provider, or vendor for participation in the program if the participant, provider, or vendor has fully complied with the required corrective action.

(e) On removal under this section, the comptroller shall notify the program participant, education service provider, or vendor of educational products and each certified educational assistance organization that facilitates program purchases that the participant, provider, or vendor is no longer eligible to participate in the program. If the comptroller has evidence of fraud or any other substantial violation of law by a participant, provider, or vendor, the comptroller shall notify the appropriate local county or district attorney with jurisdiction over the participant, provider, or vendor.

(f) A decision of the comptroller made under this section is final and not subject to appeal.

§16.406. Approved Education-Related Expenses.

Program money may be used only at an approved provider for the following education-related expenses of a participating child:

(1) tuition and fees paid to a private school, higher education provider, online educational course, or industry-based training program that provides credit towards a high school diploma or industry-based credential;

(2) uniforms required by a private school, higher education provider, or industry-based training program in which the child is enrolled;

(3) textbooks and instructional materials;

(4) fees for classes or other educational services provided by a public school, including an open-enrollment charter school, if the classes or services do not qualify the child to be included in the district's or school's average daily attendance;

(5) costs related to assessment instruments for the child;

(6) fees for educational services provided by a private tutor or teaching service to the child;

(7) fees for educational therapies or services provided to the child to the extent not covered by government benefits or by private insurance or provided by a public school, including an open-enrollment charter school;

(8) costs related to transportation provided to the child by a commercial, fee-for-service provider for travel to and from an education service provider or vendor of educational products;

(9) the cost of computer hardware and software and other technological devices required by a private school in which the child is enrolled or prescribed by a physician to facilitate the child's education, not to exceed in any year 10 percent of the total amount allocated to the participating child's account for the program year; and

(10) the cost of breakfast or lunch provided by a private school to the child during the school day.

§16.407. Program Administration.

(a) Each program year, the comptroller shall calculate the amount available to fund accounts of participating children based on amounts appropriated and other available program funds.

(b) Each school year that a child participates in the program, as directed by Education Code, §29.361(a)(1), a total amount shall be transferred to the child's program account equal to 85 percent of the estimated statewide average amount of state and local funding per student in average daily attendance for the most recent school year for which that information is available. Subject to the $30,000 limitation under Education Code, §29.361(b), an additional amount shall be transferred to the account of a child with a disability equal to the amount a school district in which the child would otherwise be enrolled would be entitled to receive for the child calculated based on the child's individualized education program and the provisions of Education Code, Chapter 48, that provide funding based on a child's participation in a school district's special education program under Education Code, Chapter 29, Subchapter A, applicable for the school year preceding the school year in which the child initially enrolls in the program. The amount transferred to the account of a participating child who is not enrolled in a private school that is an approved education service provider may not exceed the $2,000 limitation specified under Education Code, §29.361(b-1). Any award of additional program funds based on changes in participant status during a school year is subject to the availability of program funds.

(c) No later than July 1 of each program year or as soon thereafter as appropriated funds become available, the comptroller shall make payments to a certified educational assistance organization for each participating child served by the organization equal to at least one-quarter of the total annual amount calculated under subsection (b) of this section for that child. The organization shall immediately deposit the amount received for each child under this subsection into the account established for that child.

(d) No later than October 1 of each program year or as soon thereafter as appropriated funds become available, the comptroller shall make additional payments to a certified educational assistance organization for each participating child served by the organization to the extent necessary to ensure payments for that program year equal at least one-half of the total annual amount calculated under subsection (b) of this section for that child. The organization shall immediately deposit the amount received for each child under this subsection into the account established for that child.

(e) No later than April 1 of each program year or as soon thereafter as appropriated funds become available, the comptroller shall make additional payments to a certified educational assistance organization for each participating child served by the organization to the extent necessary to ensure payments for that program year equal the total annual amount calculated under subsection (b) of this section for that child. The organization shall immediately deposit the amount received for each child under this subsection into the account established for that child.

(f) A certified educational assistance organization shall not make any amount available to a child's program account prior to:

(1) verifying that the child remains eligible for the program under Education Code, §29.355; and

(2) confirming enrollment at a private school that is an approved education service provider, if applicable.

(g) Program participants may purchase approved education-related expenses for a participating child using a comptroller-approved marketplace accessible through the program's Internet website. To the extent a purchase request is verified to be for an approved education-related expense from a provider in good standing for a participating child in good standing and the total amount of the purchase does not exceed the child's account balance, the certified educational assistance organization serving the child shall approve the purchase and deduct the total amount of the purchase from the child's account.

(h) An approved education service provider or vendor of educational products shall refund to the certified educational assistance organization any payment received for services that are not provided in full or for products that are returned for a refund. Any refund received by the program from a provider or vendor shall be deposited into the account of the participating child to be available for future purchases of approved education-related expenses.

(i) Money remaining in a participating child's account at the end of a program year shall be carried forward to the next program year, provided:

(1) the child remains eligible for the program under Education Code, §29.355;

(2) the participating parent has provided notice under Education Code, §29.356(i)(1), that the child will continue participation in the program for the next program year; and

(3) the program participant has not been declared ineligible for participation in the program under Education Code, §29.364.

(j) On the date a participating child is no longer eligible to participate in the program and any pending payments for approved education-related expenses have been completed, the certified educational assistance organization responsible for the participating child's account shall close the account and any money remaining in the account shall be returned to the comptroller for deposit into the program fund for purposes of the program.

§16.408. Program Participant, Provider, and Vendor Autonomy.

(a) An education service provider or vendor of educational products that receives money distributed under the program is not a recipient of federal financial assistance and may not be considered to be a state actor on the basis of receiving that money.

(b) state agency or state official may not adopt a rule or take other governmental action related to the program and a certified educational assistance organization may not take action that:

(1) limits or imposes requirements that are contrary to the religious or institutional values or practices of an education service provider, vendor of educational products, or program participant; or

(2) limits an education service provider, vendor of educational products, or program participant from freely:

(A) determining the methods or curriculum to educate students;

(B) determining admissions and enrollment practices, policies, and standards;

(C) modifying or refusing to modify the provider's, vendor's, or participant's religious or institutional values or practices, operations, conduct, policies, standards, assessments, or employment practices based on the provider's, vendor's, or participant's religious values or practices; or

(D) exercising the provider's, vendor's, or participant's religious or institutional practices as the provider, vendor, or participant determines.

§16.409. Appeals.

(a) The participating parent of a participating child may appeal decisions made by the program related to that child.

(b) The participating parent must provide the comptroller written notice of appeal under subsection (a) of this section by email or at the physical address for such appeals listed on the program's Internet website within 30 calendar days of the date of the notice of decision to be appealed.

(c) The notice of appeal under subsection (b) of this section must be in a comptroller approved format and must include:

(1) the name of the participating child;

(2) a brief statement of the facts; and

(3) the basis for overturning the decision.

(d) The comptroller may request additional information if needed, and shall respond to the notice of appeal within 30 calendar days after the date the notice and any additional requested information was received by the comptroller with a final decision explaining the basis for the decision. An appeal under this subsection is not a contested case and a decision of the comptroller under this subsection is final and not subject to further appeal.

§16.410. Notice.

(a) Except as otherwise provided in this subchapter, any notice to a program participant required under this subchapter may be provided electronically to the email address provided by the program participant. If notice cannot be sent electronically, the comptroller or certified educational assistance organization shall provide notice by regular United States mail to the mailing address on file for the program participant. It is the responsibility of the participant to maintain up-to-date contact information with the program.

(b) Service of notice required under this subchapter by the comptroller or certified educational assistance organization to a program participant, education service provider, or vendor of educational products is deemed complete and received upon:

(1) the date the notice is sent, if sent by email before 5:00 p.m. Central Standard Time;

(2) the date after the notice is sent, if sent by email after 5:00 p.m. Central Standard Time; or

(3) three business days after the date it is postmarked, if sent by regular United States mail.