AB496,7,2517 120.14 (1) At the close of each fiscal year, the school board of each school district
18shall employ a licensed accountant to audit the school district accounts and certify
19the audit. The audit shall include information concerning the school district's
20self-insurance plan under s. 120.13 (2) (b), as specified by the commissioner of
21insurance. If required by the state superintendent under s. 115.28 (18), the The audit
22shall include an audit of the number of pupils reported for membership purposes
23under s. 121.004 (5). The cost of the audit shall be paid from school district funds.
24Annually by September 15, the school district clerk shall file a financial audit
25statement with the state superintendent.
AB496, s. 19
1Section 19. 121.004 (5) of the statutes is amended to read:
AB496,8,42 121.004 (5) Membership. "Membership" for any school district is the sum
3number of pupils enrolled as reported under s. 121.05 and the summer average daily
4membership equivalent for classes approved under s. 121.14
(1).
AB496, s. 20 5Section 20. 121.004 (5m) of the statutes is created to read:
AB496,8,86 121.004 (5m) Minimum required hours of instruction. "Minimum required
7hours of instruction" means the number of hours of direct pupil instruction required
8for the grade in which a pupil is enrolled as specified under s. 121.02 (1) (f).
AB496, s. 21 9Section 21. 121.004 (7) (a) of the statutes is amended to read:
AB496,8,1710 121.004 (7) (a) "Pupils enrolled" is the total number of pupils, as expressed by
11official enrollments, in all schools of the school district. A pupil shall be counted as
12the number obtained by dividing the total number of hours of instruction in which
13the pupil is enrolled during the school term by the minimum required hours of
14instruction
, except as provided in pars. (b) to (d) (g). If such total contains a fraction,
15it shall be expressed as the nearest whole number. The same method shall be used
16in computing the number of pupils enrolled for resident pupils, nonresident pupils
17or both.
AB496, s. 22 18Section 22. 121.004 (7) (c) 1. (intro.) and b. of the statutes are consolidated,
19renumbered 121.004 (7) (c) and amended to read:
AB496,9,520 121.004 (7) (c) A pupil enrolled in kindergarten may be counted only if the pupil
21attains the age permitted under s. 115.28 (8) or required under s. 118.14 for
22kindergarten admission. A kindergarten pupil shall be counted as one-half pupil
23except that: b. A a pupil enrolled in a 5-year-old kindergarten program requiring
24full-day attendance for less than 5 days a week for an entire school year attendance
25for more than 525 hours in a school term
shall be counted as the result obtained by

1multiplying the number of hours in each day in which the pupil is enrolled by the
2total number of days for which the pupil is enrolled, and dividing the result by the
3product of the number of hours of attendance per day required of first grade pupils
4in the school district multiplied by 180
dividing the number of hours of direct pupil
5instruction scheduled for the pupil during the school term by 1,050
.
AB496, s. 23 6Section 23. 121.004 (7) (c) 1. a. of the statutes is repealed.
AB496, s. 24 7Section 24. 121.004 (7) (c) 2. of the statutes is repealed.
AB496, s. 25 8Section 25. 121.004 (7) (cm) of the statutes is amended to read:
AB496,9,129 121.004 (7) (cm) A pupil enrolled in a 4-year-old kindergarten program that
10provides the required number of hours of direct pupil instruction under s. 121.02 (1)
11(f) 2. shall be counted as 0.6 pupil if the program annually provides at least 87.5
12additional hours of outreach activities.
AB496, s. 26 13Section 26. 121.004 (7) (e) of the statutes is created to read:
AB496,9,1814 121.004 (7) (e) A pupil enrolled in classes operated by a school district outside
15of the regular school day or school term, including summer school, shall be counted
16as the result obtained by dividing the sum of the hours of direct pupil instruction
17scheduled for the pupil during the school term and the number of hours of enrollment
18in additional classes by the minimum required hours of instruction.
AB496, s. 27 19Section 27. 121.004 (7) (f) of the statutes is created to read:
AB496,9,2520 121.004 (7) (f) A pupil enrolled in a private school who attends public school
21in the school district to receive instruction in subjects not required to be provided by
22the private school under s. 118.165 (1) (d) shall be counted as the result obtained by
23dividing the number of hours of direct pupil instruction in the public school in which
24the pupil is enrolled during the school term by the minimum required hours of
25instruction, except that a pupil participating in social, recreational or

1extracurricular summer classes and programs, including team sports, shall not be
2so counted.
AB496, s. 28 3Section 28. 121.004 (7) (g) of the statutes is created to read:
AB496,10,104 121.004 (7) (g) A pupil who receives instruction in a home-based private
5educational program that meets all of the requirements under s. 118.165 (1) and who
6attends public school in the school district to receive instruction in subjects not
7required to be provided by the home-based private educational program under s.
8118.165 (1) (d) shall be counted as the result obtained by dividing the number of
9hours of direct pupil instruction in the public school in which the pupil is enrolled
10during the school term by the minimum required hours of instruction.
AB496, s. 29 11Section 29. 121.006 (2) (a) of the statutes is renumbered 121.006 (2) (a) (intro.)
12and amended to read:
AB496,10,1413 121.006 (2) (a) (intro.) Hold school for at least 180 days each year the minimum
14required hours of instruction
, less any days of the following:
AB496,10,17 151. Hours during which the state superintendent determines that school is not
16held or educational standards are not maintained as the result of a strike by school
17district employes, the days to be computed in accordance with s. 115.01 (10).
AB496, s. 30 18Section 30. 121.006 (2) (a) 2. of the statutes is created to read:
AB496,10,2019 121.006 (2) (a) 2. Hours during which school is closed by order of a local health
20officer, as defined in s. 250.01 (5).
AB496, s. 31 21Section 31. 121.02 (1) (f) 1. of the statutes is repealed.
AB496, s. 32 22Section 32. 121.02 (1) (f) 2. of the statutes is renumbered 121.02 (1) (f).
AB496, s. 33 23Section 33. 121.05 (1) (a) (intro.) of the statutes is amended to read:
AB496,11,3
1121.05 (1) (a) (intro.) The average of the number of pupils enrolled on the 3rd
2Friday of September and the 2nd Friday of January of
in the school district in the
3previous school year, including:
AB496, s. 34 4Section 34. 121.05 (1) (a) 8. of the statutes is amended to read:
AB496,11,125 121.05 (1) (a) 8. Pupils enrolled in a residential school operated by the state
6under subch. III of ch. 115 for whom the school district is paying tuition under s.
7115.53 (2) determined by multiplying the total number of periods in each day in
8which the pupils are enrolled in the local public school by the total number of days
9for which the pupils are enrolled in the local public school and dividing the product
10by 1,080 the number of hours of direct pupil instruction scheduled for pupils enrolled
11in the school district in the same grade as the pupil who is enrolled in the residential
12school
.
AB496, s. 35 13Section 35. 121.05 (1) (a) 10. of the statutes is created to read:
AB496,11,1514 121.05 (1) (a) 10. Pupils enrolled in a private school who attend a public school
15in the school district.
AB496, s. 36 16Section 36. 121.05 (1) (a) 11. of the statutes is created to read:
AB496,11,1817 121.05 (1) (a) 11. Pupils who receive instruction in a home-based private
18educational program who attend a public school in the school district.
AB496, s. 37 19Section 37. 121.05 (2m) of the statutes is created to read:
AB496,11,2220 121.05 (2m) The school district clerk shall also include, as part of the annual
21school district report under s. 120.18, the number of pupils enrolled in the school
22district on the 3rd Friday of September in the current school year.
AB496, s. 38 23Section 38. 121.05 (3) of the statutes is repealed.
AB496, s. 39 24Section 39. 121.05 (4) of the statutes is repealed.
AB496, s. 40 25Section 40. 121.14 of the statutes is repealed.
AB496, s. 41
1Section 41. 121.23 (2) (intro.) of the statutes is amended to read:
AB496,12,72 121.23 (2) (intro.) If a school district holds less than 180 days of school the
3minimum required hours of instruction
as the result of a strike by school district
4employes, for the purposes of computing general aid, the state superintendent shall
5compute the school district's primary ceiling cost per member in accordance with the
6procedure specified in pars. (a) to (e). In making the calculation, the state
7superintendent shall:
AB496, s. 42 8Section 42. 121.58 (4) of the statutes is amended to read:
AB496,12,229 121.58 (4) State aid for summer class transportation. Annually on or before
10October 1 of the year in which transportation is provided under s. 121.54 (4), the
11school district clerk shall file with the department a report, containing such
12information as the department requires, on transportation provided by the school
13board to and from summer classes. Upon receipt of such report and if the summer
14classes meet the requirements of s. 121.14 (1)
, state aid shall be paid for such
15transportation. A school district which provides such transportation shall be paid
16state aid for such transportation at the rate of $4 per pupil transported to and from
17public school whose residence is at least 2 miles and not more than 5 miles by the
18nearest traveled route from the public school attended, and $6 per pupil transported
19to and from public school whose residence is more than 5 miles by the nearest
20traveled route from the public school attended, if the pupil is transported 30 days or
21more. The state aid shall be reduced proportionately if the pupil is transported less
22than 30 days.
AB496, s. 43 23Section 43. 121.91 (2m) (a) 1. of the statutes is amended to read:
AB496,13,224 121.91 (2m) (a) 1. Divide the sum of the amount of state aid received in the
25previous school year and property taxes levied for the previous school year, excluding

1funds described under sub. (4) (c), by the average of the number of pupils
2membership in the 3 previous school years.
AB496, s. 44 3Section 44. 121.91 (2m) (a) 3m. of the statutes is created to read:
AB496,13,54 121.91 (2m) (a) 3m. Add the number of pupils in the current school year to the
5membership in each of the preceding 2 school years and divide the sum by 3.
AB496, s. 45 6Section 45. 121.91 (2m) (a) 4. of the statutes is amended to read:
AB496,13,97 121.91 (2m) (a) 4. Multiply the result under subd. 3. by the average of the
8number of pupils in the current and the 2 preceding school years
result obtained
9under subd. 3m
.
AB496, s. 46 10Section 46. 121.91 (2m) (b) 1. of the statutes is amended to read:
AB496,13,1411 121.91 (2m) (b) 1. Divide the sum of the amount of state aid received in the
12previous school year and property taxes levied for the previous school year, excluding
13funds described under sub. (4) (c), by the average of the number of pupils
14membership in the 3 previous school years.
AB496, s. 47 15Section 47. 121.91 (2m) (b) 2m. of the statutes is created to read:
AB496,13,1716 121.91 (2m) (b) 2m. Add the number of pupils in the current school year to the
17membership in each of the preceding 2 school years and divide the sum by 3.
AB496, s. 48 18Section 48. 121.91 (2m) (b) 3. of the statutes is amended to read:
AB496,13,2119 121.91 (2m) (b) 3. Multiply the result under subd. 2. by the average of the
20number of pupils in the current and the 2 preceding school years
result obtained
21under subd. 2m
.
AB496, s. 49 22Section 49. Effective date.
AB496,13,23 23(1) This act takes effect on July 1, 1996.
AB496,13,2424 (End)
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