Register February 2012 No. 674
Chapter PI 35
MILWAUKEE PARENTAL CHOICE PROGRAM
PI 35.025 Pupil assignment council requirements.
PI 35.03 Private school requirements.
PI 35.04 School year enrollment.
PI 35.043 Summer school enrollment and payment.
PI 35.045 Financial reporting requirements and determining costs.
PI 35.046 Financial audit requirements.
PI 35.047 Sound fiscal practices.
PI 35.048 Going concern determination.
PI 35.05 State superintendent's responsibility.
PI 35.07 Administrator, teacher and teacher aide requirements.
Ch. PI 35 Note
Note: Chapter
PI 35 was created as an emergency rule effective September 20, 1990.
PI 35.01
PI 35.01
Purpose. Under s.
119.23 (2) (a), Stats., any qualified pupil in grades kindergarten to 12 who resides within a city may attend, at no charge, any participating private school located in the city. Participation in the Milwaukee parental choice program is limited to 15% of the school district's membership as specified under s.
119.23 (2) (b), Stats. This chapter establishes approval criteria and requirements for private schools participating in the Milwaukee parental choice program and requirements for receipt of state aid for those private schools under s.
119.23 (4), Stats.
PI 35.01 Note
Note: Section 119.23 (2) (b), Stats., was repealed by
2011 Wis. Act 32.
PI 35.01 History
History: Cr.
Register, May, 1991, No. 425, eff. 6-1-91; am.
Register, July, 1994, No. 463, eff. 8-1-94; emerg. am. eff. 8-5-98; am.
Register, February, 1999, No. 518, eff. 3-1-99; emerg. am. eff. 1-28-02;
CR02-023: am.
Register August 2002 No. 560, eff. 9-1-02.
PI 35.02(1)
(1) "Accrual basis" means revenues are recorded when earned and expenditures are recorded as soon as they result in liabilities for benefits received, notwithstanding that the receipt of the revenue or the payment of the expenditure may take place, in whole or in part, in another accounting period.
PI 35.02(1m)
(1m) "Administrator" means the individual signing the notice of intent to participate in the Milwaukee parental choice program under s.
119.23 (2) (a) 3., Stats. The administrator shall be one of the following:
PI 35.02(1m)(b)
(b) An individual appointed as the private school's administrator by the governing body of the organization operating the private school.
PI 35.02(2)
(2) "Auditor" or "certified public accountant" means a firm licensed as a certified public accounting firm by the accounting examining board under
ch. 442, Stats.
PI 35.02(2m)
(2m) "Average attendance rate" means the rate obtained by dividing the aggregate number of full-time equivalent days of actual pupils' attendance, by the aggregate number of full-time equivalent days on which school was held.
PI 35.02(3)
(3) "Board" means the board of directors in charge of the schools of a school district of a city of the 1st class.
PI 35.02(4)
(4) "Capital outlay" means expenditures for items having a useful life greater than one year.
PI 35.02(5m)
(5m) "Classroom records" means teacher recorded test scores, teacher originated grade and progress reports, teacher originated attendance records, and permanent files for individual pupils containing such data.
PI 35.02(6)
(6) "Credit" means the credit given in grades 9 through 12 for successful completion of a school term of study in one course that meets daily for a normal class period or the equivalent established by the board or the governing body or entity of any private school.
PI 35.02(6m)
(6m) "Disqualified person" means a person who for a period of 7 years from the date of the order issued by the state superintendent:
PI 35.02(6m)(a)
(a) Had ownership interest in, or was an officer, director or trustee of a private school barred or terminated from participation in the choice program under s.
119.23 (10), Stats., or
PI 35.02(6m)(b)
(b) Was the administrator of the private school, a person identified as an administrator designee, or an individual responsible for the activity that resulted in an order being issued barring or terminating a private school from participation in the choice program under s.
119.23 (10), Stats.
PI 35.02(7)
(7) "Department" means the Wisconsin department of public instruction.
PI 35.02(7m)
(7m) "Educational programming" means the providing of instruction and related services to pupils enrolled in the private school.
PI 35.02(8)(a)(a) Enrollment" or "pupils enrolled" means the total number of pupils, as expressed by official enrollments, except as provided in
pars. (b) to
(d). If such total contains a fraction, it shall be expressed as the nearest whole number.
PI 35.02(8)(b)
(b) A first grade pupil may be counted only if the pupil attains the age required under s.
118.14, Stats., for first grade admission.
PI 35.02(8)(c)1.1. A pupil enrolled in kindergarten may be counted only if the pupil attains the age required under s.
118.14, Stats., for kindergarten admission. A kindergarten pupil shall be counted as one-half pupil except that:
PI 35.02(8)(c)1.a.
a. A pupil enrolled in a 5-year-old kindergarten program requiring full-day attendance for 5 days a week for an entire school year shall be counted as one pupil.
PI 35.02(8)(c)1.b.
b. A pupil enrolled in a 5-year-old kindergarten program requiring full-day attendance for less than 5 days a week for an entire school year shall be counted as the result obtained by multiplying the number of hours in each day in which the pupil is enrolled by the total number of days for which the pupil is enrolled, and dividing the result by the product of the number of hours of attendance per day required of first grade pupils in the school district operating under
ch. 119, Stats., multiplied by 180.
PI 35.02(8)(c)2.
2. In
subd. 1. a. and
b., "full-day" means the length of the school day required of first grade pupils in the school district operating the 5-year-old kindergarten program under
ch. 119, Stats.
PI 35.02(8)(d)
(d) A pupil enrolled in a 4-year-old kindergarten program that provides the required number of hours of direct pupil instruction under s.
121.02 (1) (f) 2., Stats., shall be counted as a 0.6 pupil if the program annually provides at least 87.5 additional hours of outreach activities.
PI 35.02(8m)
(8m) "Financially viable" means the ability of the private school to pay for goods and services, make debt service payments, and pay other obligations as they become due.
PI 35.02(9m)
(9m) "Generally accepted auditing standards" means the auditing standards prescribed by the accounting examining board under
s. Accy 1.202.
PI 35.02(9r)
(9r) "Generally accepted government auditing standards" means the auditing standards issued by the comptroller general of the United States.
PI 35.02(10)
(10) "Grade equivalent" means the scaled score determined by a test publisher which corresponds to a pupil's raw score on a standardized achievement test.
PI 35.02(10b)
(10b) "Individual responsible" means any person having administrative, financial, or pupil health and safety responsibilities, whether compensated or uncompensated, for the private school.
PI 35.02(10k)
(10k) "Initial notice of intent to participate" means a notice of intent to participate submitted by a private school under this chapter that meets any of the following criteria:
PI 35.02(10k)(a)
(a) Did not participate in the program in the preceding school year.
PI 35.02(10k)(b)
(b) Participated in the program but voluntarily withdrew during the preceding or current school year.
PI 35.02(10k)(c)
(c) Participated in the program but was issued an order from the state superintendent terminating or barring the private school's participation in the program during the preceding or current school year.
PI 35.02(10m)
(10m) "Less-than-an-arms-length transaction" means a transaction where one party to the transaction is able to control or substantially influence the actions of the other. Such transactions include but are not limited to those between any of the following:
PI 35.02(10m)(a)
(a) Administrative and operating locations of the private school.
PI 35.02(10m)(b)
(b) The private school and any other organization that has as an owner, officer, or director an individual who serves in any of these capacities at the private school.
PI 35.02(10m)(c)
(c) The private school and an owner, director, trustee, officer, or key employee of the private school or an immediate family member of an owner, director, trustee, officer, or key employee of the private school either directly or through corporations, trusts, or similar arrangements in which they hold a controlling interest.
PI 35.02(11)
(11) "Membership" means the sum of the average number of pupils enrolled in the Milwaukee parental choice program as reported under
s. PI 35.04 (6) (a) and the summer average daily membership equivalent as defined under
s. PI 35.043 (1) (c).
PI 35.02(12)
(12) "Milwaukee parental choice program" or "choice program" means the program established under s.
119.23, Stats.
PI 35.02(12m)
(12m) "Net eligible educational programming cost" means the cost of providing kindergarten through grade 12 educational programs less offsetting revenues and debt proceeds. Net eligible educational programming cost may not include penalties, fines, fees or interest charges required to be paid by the private school for not complying with any law or regulation.
PI 35.02(13)
(13) "Offsetting revenue" means revenues that reduce school expenditures used for per pupil cost computations.
PI 35.02(14)
(14) "Parent" means a pupil's parent or guardian.
PI 35.02(15m)
(15m) "Professional standards" means both of the following:
PI 35.02(15m)(a)
(a) Standards established by the accounting examining board under
ch. 442, Stats.
PI 35.02(15m)(b)
(b) Standards issued by the comptroller general of the United States for engagements where the use of generally accepted governmental auditing standards is required.
PI 35.02(17)
(17) "Reasonable fees" means the fee charged does not exceed the actual cost to the private school of the materials supplied to pupils or activities engaged in by pupils.
PI 35.02(17m)
(17m) "Related parties" has the meaning given in generally accepted auditing standards.
PI 35.02(18)
(18) "School district" means a school district operating under
ch. 119, Stats.
PI 35.02(20)
(20) "School year" means the period commencing with July 1 and ending with the next succeeding June 30.
PI 35.02(20m)
(20m) "Scope limitation" means the inability of the auditor to perform a procedure required by professional standards, contract or law.
PI 35.02(21)
(21) "Significant academic progress" means both of the following:
