(A) Moneys paid to chartered nonpublic schools under division (E)(2) of section 3317.024 of the Revised Code shall be used for one or more of the following purposes:

1. (1) To purchase secular textbooks or digital texts, as defined in divisions (A)(1) and (2) of section 3317.06 of the Revised Code, as have been approved by the superintendent of public instruction for use in public schools in the state;
2. (2) To provide the services described in divisions (B), (C), (D), and (Q) of section 3317.06 of the Revised Code;
3. (3) To provide the services described in divisions (E), (F), (G), and (I) of section 3317.06 of the Revised Code. If such services are provided in public schools or in public centers, transportation to and from such facilities shall be provided by the nonpublic school.
4. (4) To supply for use by pupils attending the school such standardized tests and scoring services as are in use in the public schools of the state;
5. (5) To hire clerical personnel to assist in the administration of divisions (A)(2), (3), and (4) of this section and to hire supervisory personnel to supervise the providing of services and textbooks pursuant to this section. These personnel shall perform their services in the public schools, in nonpublic schools, public centers, or mobile units where the services are provided to the nonpublic school pupil, except that such personnel may accompany pupils to and from the service sites when necessary to ensure the safety of the children receiving the services. All services provided pursuant to this section may be provided under contract with educational service centers, the department of health, city or general health districts, or private agencies whose personnel are properly licensed by an appropriate state board or agency.
6. (6) To purchase any of the materials described in division (K) of section 3317.06 of the Revised Code;
7. (7) To purchase any of the equipment described in division (L) of section 3317.06 of the Revised Code;
8. (8) To purchase mobile units to be used for the provision of services pursuant to division (A)(3) of this section and to pay for necessary repairs and operating costs associated with these units;
9. (9) To purchase the equipment described in division (O) of section 3317.06 of the Revised Code;
10. (10) To procure and pay for security services described in division (P) of section 3317.06 of the Revised Code.

(C) The department of education shall adopt guidelines and procedures regarding both of the following:

1. (1) The expenditure of moneys under this section;
2. (2) The audit of nonpublic schools receiving funds under this section to ensure the appropriate use of funds.