; (2) by redesignating subparagraphs (K) and (L) as subparagraphs (L) and (M), respectively; (3) by inserting after subparagraph (J) the following: (K) how the entity will ensure the financial viability of participating schools in which 85 percent or more of the total number of students enrolled at the school are participating eligible students that receive and use an opportunity scholarship; ; (4) in subparagraph (L), as redesignated by paragraph (2), by striking “and” at the end; and (5) by adding at the end the following: (N) how the eligible entity will ensure that it— (i) utilizes internal fiscal and quality controls; and (ii) complies with applicable financial reporting requirements and the requirements of this division; and . 6. Clarification of priorities for awarding scholarships to eligible students Section 3006(1) (sec. 38–1853.06(1), D.C. Official Code) is amended— (1) in subparagraph (A), by striking “attended” and all that follows through the semicolon and inserting “attended an elementary school or secondary school identified as one of the lowest-performing schools under the District of Columbia’s accountability system; and”; (2) by striking subparagraph (B); (3) by redesignating subparagraph (C) as subparagraph (B); and (4) in subparagraph (B), as redesignated by paragraph (3), by striking the semicolon at the end and inserting “or whether such students have, in the past, attended a private school;”. 7. Modification of requirements for participating schools and eligible entities (a) Criminal Background Checks; Compliance With Reporting Requirements Section 3007(a)(4) (sec. 38–1853.07(a)(4), D.C. Official Code) is amended— (1) in subparagraph (E), by striking “and” at the end; (2) by striking subparagraph (F) and inserting the following: (F) ensures that, with respect to core subject matter, participating students are taught by a teacher who has a baccalaureate degree or equivalent degree, whether such degree was awarded in or outside of the United States;