; and (2) will submit an independent yearly audit to the finance authority not later than October 1 of each year. (b) Donation process Not later than 60 days after the date of enactment of this Act, the finance authority shall create a process to— (1) accept donation pledges and provide certificates to the donor and the scholarship granting organization, and to ensure donors are handled in an equal manner across all donors; (2) for the purpose of ensuring that a donation does not exceed any limits imposed on donations by the finance authority, ensure certificates of donor-allowed amounts will be provided to the donor before the amounts are given to the scholarship granting organization; (3) ensure that no donation is directed to a specific student or school, and authorize donations for a specific type of qualified school (including a private or religious school), or for students affected by a specific type of safety issue; (4) create a process for certifying donation amounts for the topping off process; (5) create a receipt to be used by the scholarship granting organization to provide to the donor that indicates the amount of the certified donation amount for purposes of a tax credit