120.13 (19) Community programs and services.
Establish and maintain 6
community education, training, recreational, cultural or athletic programs and 7
services, outside the regular curricular and extracurricular programs for pupils, 8
under such terms and conditions as the school board prescribes. The school board 9
may establish and collect fees to cover all or part of the costs of such programs and 10
services. The school board may not expend moneys on ineligible costs, as defined by
11the department by rule.
Costs associated with such programs and services shall not 12
be included in the school district's shared cost under s. 121.07 (6).
At the close of each fiscal year, the school board of each school district 3
shall employ a licensed accountant to audit the school district accounts and certify 4
the audit. The audit shall include information concerning the school district's 5
self-insurance plan under s. 120.13 (2) (b), as specified by the commissioner of 6
insurance, and information about expenditures for community programs and
7services under s. 120.13 (19)
. If required by the state superintendent under s. 115.28 8
(18), the audit shall include an audit of the number of pupils reported for 9
membership purposes under s. 121.004 (5). The cost of the audit shall be paid from 10
school district funds. Annually by September 15, the school district clerk shall file 11
a financial audit statement with the state superintendent.
(r) The limit otherwise applicable to a school district under sub. (2m) 14
in any school year is decreased by an amount equal to the sum of the school district's 15
ineligible expenditures for community programs and services in the previous school 16
year, as determined by the department under s. 120.13 (19). The amount of the 17
decrease under this paragraph shall not be deducted from the base for determining 18
the school district's limit under sub. (2m) for the following school year.
(1) This act first applies to the calculation of a school district's revenue limit 21
for the 2015-16 school year.