SECTION 18. PI 49.07 (3) (r) and (s) and (t) are created to read:
PI 49.07 (3) (r) Verify that any reevaluations required under s. 115.7915 (2) (h), Stats., have been completed and that the school properly identified partial scholarship pupils on the pupil count report under s. PI 49.06 (5) (b) 3.
(s) Verify that the school has a written agreement with each parent specifying the services that will be provided to each special needs scholarship program pupil. The auditor shall ensure the school and the parent entered into the agreement by the count date.
(t) Verify that any transfer request that has not been counted on a previous count date under s. PI 49.06 (5) (b), meets the requirements of s. PI 49.05.
  SECTION 19. PI 49.07 (4) (b) 1. is amended to read:
PI 49.07 (4) (b) 1. If the school is currently eligible to receive special needs scholarship program payments, the department shall reduce the payments made under s. 115.7915 (4m), Stats., by the amount owed. If reducing a payment made under s. 115.7915 (4m), Stats., is insufficient to pay the amount owed, the school shall pay the remaining amount within 60 days of the date of the certification letter.
  SECTION 20. PI 49.09 (3) (a) 3. is renumbered PI 49.09 (3) (a) 3. (intro.) and amended to read:
PI 49.07 (3) (a) 3. (intro.) Subtract fundraising revenue, up to the non-administrative fundraising expenses in subd. 1. In this subdivision, administrative expenses include expenses for school personnel, copying, mailing, or capital assets used for other school purposes.the lesser of the following:
  SECTION 21. PI 49.09 (3) (a) 3. a. and b. are created to read:
PI 49.09 (3) (a) 3. a. Fundraising revenue.
b. The non-administrative fundraising expenses in subd. 1. In this subdivision, administrative expenses include expenses for school personnel, copying, mailing, or capital assets used for other school purposes.
  SECTION 22. PI 49.09 (3) (b) 3. is renumbered PI 49.09 (3) (b) 3. (intro.) and amended to read:
PI 49.09 (3) (b) 3. (intro.) Subtract fundraising revenue, up to the non-administrative fundraising expenses in subd. 1. In this subdivision, administrative expenses include expenses for school personnel, copying, mailing, or capital assets used for other school purposes.the lesser of the following:
  SECTION 23. PI 49.09 (3) (b) 3. a. and b. are created to read:
PI 49.09 (3) (b) 3. a. Fundraising revenue.
b. The non-administrative fundraising expenses in subd. 1. In this subdivision, administrative expenses include expenses for school personnel, copying, mailing, or capital assets used for other school purposes.
  SECTION 24. PI 49.09 (5) (title) is amended to read:
PI 49.09 (5) Final Financial audit submission.
  SECTION 25. PI 49.09 (5) is renumbered PI 49.09 (5) (a) and (b) and amended to read:
PI 49.09 (5) (a) If a school ceases to participate or is barred from participation in the special needs scholarship program under s. 115.7915, Stats., it shall submit to the department the financial audit for the final school year in which it participated.
(b) If a school fails to submit the financial audit, the school’s net eligible education expenses for the year shall be determined to be zero for purposes of determining the school’s reserve balance.
  SECTION 26. STATEMENT OF EMERGENCY
The Department of Public Instruction finds an emergency exists and that a rule is necessary for the immediate preservation of the public welfare. A statement of the facts constituting the emergency is:
2015 Wisconsin Act 55 created the Special Needs Scholarship Program (herein referred to as “Program”). Section 115.7915 (10), Stats., requires the Department to promulgate administrative rules related to student and school application processes. Unless these modifications are in place, the Department may be prevented from efficiently implementing and administering this Program and schools and applicants may not have clear guidance on Program requirements. The promulgation of emergency rules will help ensure implementation of the Program remains consistent through the completion of the permanent rule making process.
  SECTION 27. EFFECTIVE DATE:
The rules contained in this order shall take effect upon publication as emergency rules pursuant to the authority granted by s. 227.24, Stats.
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