2013 - 2014 LEGISLATURE
March 11, 2014 - Offered by Representative Steineke.
AB662-ASA2,1,3 1An Act to amend 120.13 (19) and 120.14 (1); and to create 121.91 (4) (r) of the
2statutes; relating to: school district expenditures for community programs
3and services and requiring the exercise of rule-making authority.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB662-ASA2,1 4Section 1. 120.13 (19) of the statutes is amended to read:
AB662-ASA2,1,125 120.13 (19) Community programs and services. Establish and maintain
6community education, training, recreational, cultural or athletic programs and
7services, outside the regular curricular and extracurricular programs for pupils,
8under such terms and conditions as the school board prescribes. The school board
9may establish and collect fees to cover all or part of the costs of such programs and
10services. 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
12be included in the school district's shared cost under s. 121.07 (6).
1Section 2. 120.14 (1) of the statutes is amended to read:
AB662-ASA2,2,112 120.14 (1) At the close of each fiscal year, the school board of each school district
3shall employ a licensed accountant to audit the school district accounts and certify
4the audit. The audit shall include information concerning the school district's
5self-insurance plan under s. 120.13 (2) (b), as specified by the commissioner of
6insurance, 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
9membership purposes under s. 121.004 (5). The cost of the audit shall be paid from
10school district funds. Annually by September 15, the school district clerk shall file
11a financial audit statement with the state superintendent.
AB662-ASA2,3 12Section 3. 121.91 (4) (r) of the statutes is created to read:
AB662-ASA2,2,1813 121.91 (4) (r) The limit otherwise applicable to a school district under sub. (2m)
14in any school year is decreased by an amount equal to the sum of the school district's
15ineligible expenditures for community programs and services in the previous school
16year, as determined by the department under s. 120.13 (19). The amount of the
17decrease under this paragraph shall not be deducted from the base for determining
18the school district's limit under sub. (2m) for the following school year.
AB662-ASA2,4 19Section 4. Initial applicability.
AB662-ASA2,2,2120 (1) This act first applies to the calculation of a school district's revenue limit
21for the 2015-16 school year.