; and (C) for each family living at greater than 300 percent of the poverty line, the amount of funds for a child safety account shall be an amount equal to 80 percent of the uniform per student amount used by the District of Columbia to determine the amount of annual payments to District of Columbia public schools with respect to the academic year involved. (2) Finance authority requirements The finance authority shall transfer to the private entity the amount requested under paragraph (1) from any funds or revenues available to the District of Columbia public schools for purposes of the program under this Act. (3) Administrative purposes The private entity shall use not more than 5 percent of the funds received from the finance authority under paragraph (2) for administrative purposes. 6. Fraud (a) In general Not later than 60 days after the date of enactment of this Act, the finance authority will establish a committee to meet on a quarterly basis to review any allegations of fraud found discovered as a result of the audits of child safety accounts under section 4, and which shall be composed of the following members: (1) An employee of each type of qualified school. (2) A home education expert. (3) A member of the finance authority staff. (b) First meeting The commission will have its first meeting following the first quarterly audit carried out by the Office of the State Superintendent of Education of the District of Columbia. (c) Simple mistake If a disputed expenditure is determined to be a simple mistake, the parent will be required to repay the expense. (d) Expenditure fraud If the finance authority determines that the disputed expenditure was not a simple mistake on the part of the parent— (1) in a case in which the amount of such expenditure may lead to a conviction of misdemeanor fraud under District of Columbia law— (A) for a parent with no previous disputed expenditures in such an amount that was determined to be fraud by the finance authority, the parent shall be required to repay the disputed