Step Up for Students

The Florida Tax Credit Scholarship was enacted in 2001 to provide educational options to make scholarships available to children whose household income qualifies them for free or reduced-price lunch. In 2010, the Legislature added a new provision, 1002.395(8)(e), that requires participating schools receiving more than $250,000 in scholarship money during the fiscal year July 1 to June 30 to file an accountability report. This accountability report focuses on the use of the scholarship money and the financial procedures and controls in place at the schools. That report, in the form of Agreed-Upon Procedures, is to be completed by an independent and current, Florida Certified Public Accountant (CPA).

Portnoy CPA has been preparing Agreed-Upon Procedures Reports for Step Up for Students since 2014. Portnoy CPA is ready to assist any school in Florida that receives in excess of $250,000 from any of the following programs Florida Tax Credit Scholarship (AAA and SUFS), Family Empowerment Scholarship for Educational Options, Family Empowerment Scholarship for Unique Abilities (Gardiner), McKay Scholarship or Hope Scholarship.