| Status | Covered with conditions. State-approved online providers and private-pay FLVS covered; not full-time online. | Covered with conditions. State-approved online providers and private-pay FLVS covered. | Covered with conditions. Approved providers, private-pay FLVS and stand-alone classes; not full-time online. |
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| Conditions | Department-approved private online provider or approved online course (FLDOE Virtual Instruction Program list), or Florida Virtual School as a private-pay student. Self-paced pre-recorded courses go under Curriculum. | Approved private online provider or approved online course (FLDOE VIP list), or FLVS as a private paying student. | Funds remaining after tuition and fees; student remains full-time at the private school; approved provider or course, FLVS private-pay, or a stand-alone online class without live instruction. |
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| Limits | None stated | None stated | None stated |
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| Payment routes | Direct pay through EMA, Reimbursement | Direct pay through EMA, Reimbursement | Direct pay through EMA, Reimbursement |
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| Documentation | Student's name, institution or provider, course description, time period, tuition and fees, method of payment. | Student's name, institution or provider, course description, time period, tuition and fees, payment method. | Student's name, provider, course description, time period, amount, payment method. |
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| Not allowed | Full-time online instruction; FLVS enrollment funded as a public-school student. | FLVS enrollment as a public-school student. | Full-time online instruction; live, interactive instruction in a stand-alone online class. |
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| Example | Florida Virtual School as a private-pay student | Florida Virtual School (FLVS) | Stand-Alone Online Class |
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| Source | 2026-27 PEP Purchasing Guide, Tuition & Fees At An Approved Online or Virtual Provider; Florida Virtual School (private pay); Curriculum & Curriculum Materials (version Last Modified October 7, 2026). Checked 2026-10-15. | FES-UA Purchasing Guidelines 2026-2027, Tuition and Fees at an Approved Online or Virtual Provider, p. 18 (version 2026-2027, July 1, 2026). Checked 2026-10-15. | 2026-27 Private School Purchasing Guide (FTC/FES-EO), Stand-Alone Online Class; Approved Online or Virtual Provider (version Last Modified September 16, 2026). Checked 2026-10-15. |
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