; (B) ensuring that the funds disbursed from education savings accounts are used appropriately and in accordance with this Act; (C) freezing or revoking the education savings account of an eligible child if fraud is detected; (D) providing a process through which— (i) parents whose expenses have been denied may ask the administering entity review and reverse the denial; and (ii) the administering entity shall conduct a review and respond to the parental request to reverse the denial within 30 days; and (E) if appropriate, referring parents or participating providers found to be using education savings account funds for unlawful purposes for criminal prosecution. (5) Exchange of records Upon request by the administering entity, the District of Columbia Public Schools shall provide, to any participating provider that is a school and that has admitted an eligible child who previously attended a public school, a complete copy of the child’s school records, following the standard procedures established by the administering entity for purposes of the program under this Act. (e) Participating provider requirements and rights (1) Refund and rebate limitations (A) General prohibition A participating provider that receives scholarship funds provided under this Act for an eligible child shall not— (i) refund or provide a rebate, of all or any portion of such funds, to the eligible child or a parent of the eligible child