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<classification authority="sudocs">GA 1.13:GAO-08-9</classification>
<identifier type="uri">https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-9</identifier>
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 <subject>Accountability</subject>
 <subject>Accounting procedures</subject>
 <subject>Accounting standards</subject>
 <subject>Audits</subject>
 <subject>Education program evaluation</subject>
 <subject>Educational grants</subject>
 <subject>Eligibility criteria</subject>
 <subject>Federal funds</subject>
 <subject>Financial management</subject>
 <subject>Internal controls</subject>
 <subject>Private schools</subject>
 <subject>Program evaluation</subject>
 <subject>Program management</subject>
 <subject>Risk assessment</subject>
 <subject>Scholarship programs</subject>
 <subject>Schools</subject>
 <subject>Student financial aid</subject>
 <subject>Policies and procedures</subject>
 <subject>Program implementation</subject>
 <subject>DC Opportunity Scholarship Program</subject>
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<titleInfo>
 <title>District of Columbia Opportunity Scholarship Program: Additional Policies and Procedures Would Improve Internal Controls and Program Operations</title>
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<abstract>The D.C. School Choice Incentive Act created the first private
kindergarten-through-grade-12 school-choice program supported by 
federal funds. The program was named the D.C. Opportunity	 
Scholarship Program (OSP). GAO was asked to assess the (1)	 
accountability mechanisms governing the use of funds, (2) results
of the grantee&apos;s efforts to meet the program&apos;s recruiting	 
priorities and eligibility requirements and inform parents of	 
their choices, and (3) extent that the evaluation of OSP reflects
statutory requirements and the implementation of the program	 
supported the detection of useful and generalizable findings. To 
assess the program, GAO analyzed financial, program, and	 
evaluation data. GAO did not assess the performance of		 
participating private schools nor did GAO evaluate the impact of 
the program.</abstract>
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<identifier type="preferred citation">GAO-08-9</identifier>
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 <topic>Accounting procedures</topic>
 <topic>Accounting standards</topic>
 <topic>Audits</topic>
 <topic>Education program evaluation</topic>
 <topic>Educational grants</topic>
 <topic>Eligibility criteria</topic>
 <topic>Federal funds</topic>
 <topic>Financial management</topic>
 <topic>Internal controls</topic>
 <topic>Private schools</topic>
 <topic>Program evaluation</topic>
 <topic>Program management</topic>
 <topic>Risk assessment</topic>
 <topic>Scholarship programs</topic>
 <topic>Schools</topic>
 <topic>Student financial aid</topic>
 <topic>Policies and procedures</topic>
 <topic>Program implementation</topic>
 <topic>DC Opportunity Scholarship Program</topic>
 <topic>Washington Scholarship Fund</topic>
</subject>
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 <titleInfo>
  <title>United States Public Law 228 (107th Congress)</title>
</titleInfo>
 <identifier type="public law citation">Public Law 107-228</identifier>
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<relatedItem type="isReferencedBy">
 <titleInfo>
  <title>United States Public Law 375 (108th Congress)</title>
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 <identifier type="public law citation">Public Law 108-375</identifier>
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