121.02 (1) (s) Beginning in the 1993-94 school year, administer the examinations required by the state superintendent under s. 118.30. A school board may administer additional examinations only if they are aligned with the school district's curriculum (1m) (am) and (b), and beginning in the 1996-97 school year, administer the examination required by the state superintendent under s. 118.30 (1m) (a).
27,4038 Section 4038. 121.02 (2) of the statutes is amended to read:
121.02 (2) In order to ensure compliance with the standards under sub. (1), the state superintendent department shall annually conduct a general on-site audit of at least 10% of all school districts, selected by means of a stratified, random sample. The state superintendent shall audit each school district at least once every 10 years but may not audit a school district more than once every 6 years. The state superintendent shall ensure that the audit process involves school board members, school district administrators, teachers, pupils, parents of pupils and other residents of the school district. Nothing in this subsection prohibits the state superintendent from conducting an inquiry into compliance with the standards upon receipt of a complaint and may, on its own initiative, conduct an audit of a school district.
27,4040x Section 4040x. 121.05 (1) (a) 4. of the statutes is amended to read:
121.05 (1) (a) 4. Pupils enrolled in a private school under s. 119.23 who, in the school year prior to their initial enrollment in the private school, were enrolled in the school district operating under ch. 119 or were not enrolled in school.
27,4042 Section 4042. 121.05 (1) (a) 10. of the statutes is created to read:
121.05 (1) (a) 10. Pupils attending a private school or agency under contract with the board under s. 119.235.
27,4044 Section 4044. 121.06 (1) of the statutes is amended to read:
121.06 (1) Annually on or before October 1, the full value of the taxable property in each part of each city, village and town in each school district shall be determined by the department of revenue according to its best judgment from all sources of information available to it and shall be certified by the department of revenue to the state superintendent department.
27,4046m Section 4046m. 121.07 (1) (a) of the statutes is amended to read:
121.07 (1) (a) The membership of the school district in the previous school year and the shared cost for the previous school year shall be used in computing general aid, except that beginning with state aid paid in the 1995-96 school year the membership used to compute state aid to the school district operating under ch. 119 shall include those pupils who are attending a private school under s. 119.23 in the current school year and were enrolled in grades kindergarten to 3 in a private school located in the city of Milwaukee other than under s. 119.23 in the previous school year. If a school district has a state trust fund loan as a result of s. 24.61 (3) (c) 2., the school district's debt service costs shall be based upon current school year costs for the term of the loan and for one additional school year.
27,4048g Section 4048g. 121.07 (6) (a) (intro.) of the statutes is amended to read:
121.07 (6) (a) (intro.) "Shared cost" is the sum of the net cost of the general fund and the net cost of the debt service fund, except that "shared cost" excludes any costs, including attorney fees, incurred by a school district as a result of its participation in a lawsuit commenced against the state, beginning with such costs incurred in the fiscal year in which the lawsuit is commenced. In this paragraph, "net cost of the debt service fund" includes all of the following amounts:
27,4048r Section 4048r. 121.07 (6) (am) of the statutes is created to read:
121.07 (6) (am) 1. In calculating shared cost under par. (a) for the purpose of computing state aid paid under s. 121.08 in the 1997-98 to 2000-01 school years, if a school district's equalized valuation exceeds its tertiary guaranteed valuation, the department shall deduct an amount equal to the following percentages of the amount received by the school district under s. 121.85 (6) (b) 3. in the 1995-96 school year that is in addition to the amount received by the school district under s. 121.85 (6) (b) 2. in that school year:
a. In the 1997-98 school year, 100%.
b. In the 1998-99 school year, 75%.
c. In the 1999-2000 school year, 50%.
d. In the 2000-01 school year, 25%.
2. The amount deducted under subd. 1. may not exceed the amount by which the school district's shared cost, including the additional aid paid under s. 121.85 (6) (b) 3. in the 1995-96 school year, exceeds the school district's secondary ceiling cost per member multiplied by its membership.
27,4049 Section 4049. 121.07 (6) (b) of the statutes is repealed and recreated to read:
121.07 (6) (b) The "primary ceiling cost per member" is $1,000.
27,4050 Section 4050. 121.07 (6) (c) of the statutes is amended to read:
121.07 (6) (c) The "primary shared cost" is that portion of a district's shared cost which is less than or equal to the primary ceiling cost per member multiplied by its membership.
27,4051 Section 4051. 121.07 (6) (d) of the statutes is repealed and recreated to read:
121.07 (6) (d) 1. The "secondary ceiling cost per member" in the 1996-97 school year is an amount determined by multiplying the primary ceiling cost per member in the 1995-96 school year by 1.0 plus the rate certified under s. 73.03 (46) expressed as a decimal.
2. The "secondary ceiling cost per member" in the 1997-98 school year and in each school year thereafter is an amount determined by multiplying the secondary ceiling cost per member in the previous school year by 1.0 plus the rate certified under s. 73.03 (46) expressed as a decimal.
27,4052 Section 4052. 121.07 (6) (dg) of the statutes is created to read:
121.07 (6) (dg) The "secondary shared cost" is that portion of a school district's shared cost which is greater than the primary ceiling cost per member multiplied by its membership and less than or equal to the secondary ceiling cost per member multiplied by its membership.
27,4053 Section 4053. 121.07 (6) (dr) of the statutes is created to read:
121.07 (6) (dr) The "tertiary shared cost" is that portion of a school district's shared cost which is greater than the secondary ceiling cost per member multiplied by its membership.
27,4054 Section 4054. 121.07 (6) (e) of the statutes is amended to read:
121.07 (6) (e) For a school district created by a consolidation under s. 117.08 or 117.09, in the school year in which the consolidation takes effect and in each of the subsequent 4 school years, the amounts under par. pars. (b) and (d) shall be multiplied by 1.1 and rounded to the next lowest dollar.
27,4056 Section 4056. 121.07 (7) (a) of the statutes is repealed and recreated to read:
121.07 (7) (a) The "primary guaranteed valuation per member" is $2,000,000.
27,4057 Section 4057. 121.07 (7) (b) of the statutes is repealed and recreated to read:
121.07 (7) (b) The "secondary guaranteed valuation per member" is an amount, rounded to the next lower dollar, that, after subtraction of payments under ss. 121.09, 121.10, 121.105, 121.85 (6) (b) 2. and 3. and (c) and 121.86, fully distributes the amount remaining in the appropriation under s. 20.255 (2) (ac) for payments under ss. 121.08 and 121.85 (6) (a) and (g).
27,4058 Section 4058. 121.07 (7) (bm) of the statutes is created to read:
121.07 (7) (bm) The "tertiary guaranteed valuation per member" is the amount rounded to the next lower dollar determined by dividing the equalized valuation of the state by the state total membership.
27,4059 Section 4059. 121.07 (7) (c) of the statutes is amended to read:
121.07 (7) (c) For districts operating only high school grades, the amounts in pars. (a) and (b) to (bm) shall be multiplied by 3 and rounded to the next lowest lower dollar.
27,4060 Section 4060. 121.07 (7) (d) of the statutes is amended to read:
121.07 (7) (d) For districts operating only elementary grades, the amounts in pars. (a) and (b) to (bm) shall be multiplied by 1.5 and rounded to the next lowest lower dollar.
27,4061 Section 4061. 121.07 (7) (e) of the statutes is amended to read:
121.07 (7) (e) For a school district created by a consolidation under s. 117.08 or 117.09, in the school year in which the consolidation takes effect and in each of the subsequent 4 school years, the amounts under pars. (a) and (b) to (bm) shall be multiplied by 1.1 and rounded to the next lowest lower dollar.
27,4062 Section 4062. 121.07 (8) of the statutes is amended to read:
121.07 (8) Guaranteed valuation. A school district's primary and, secondary and tertiary guaranteed valuations are determined by multiplying the amounts in sub. (7) by the district's membership.
27,4063 Section 4063. 121.07 (10) (a) of the statutes is amended to read:
121.07 (10) (a) The "required levy rate" is the sum of the rates derived in pars. (b) and (c) to (d).
27,4064 Section 4064. 121.07 (10) (d) of the statutes is created to read:
121.07 (10) (d) The "tertiary required levy rate" is the tertiary shared cost divided by the tertiary guaranteed valuation.
27,4065 Section 4065. 121.08 (1) of the statutes is renumbered 121.08 (1) (intro.) and amended to read:
121.08 (1) (intro.) The state shall pay to the school district a the sum equal to of the following amounts:
(a) The amount by which the primary guaranteed valuation exceeds the school district equalized valuation, multiplied by the primary required levy rate and a sum equal to the.
(b) The amount by which the secondary guaranteed valuation exceeds the school district equalized valuation multiplied by the secondary required levy rate.
27,4066 Section 4066. 121.08 (1) (c) of the statutes is created to read:
121.08 (1) (c) The amount by which the tertiary guaranteed valuation exceeds the school district equalized valuation multiplied by the tertiary required levy rate.
27,4067 Section 4067. 121.08 (2) of the statutes is amended to read:
121.08 (2) The aid computed under sub. (1) shall be reduced by the sum of the amount by which the school district equalized valuation exceeds the secondary guaranteed valuation, multiplied by the secondary required levy rate, and the amount by which the school district equalized valuation exceeds the tertiary guaranteed valuation, multiplied by the tertiary required levy rate. In no case may the aid under this section be less than zero the amount under sub. (1) (a).
27,4069 Section 4069. 121.10 (7) of the statutes is created to read:
121.10 (7) No aid may be paid under this section after the 1995-96 school year.
27,4072 Section 4072. 121.135 (1) of the statutes is amended to read:
121.135 (1) If, upon receipt of the report under s. 115.84, the state superintendent department is satisfied that there are children participating in a special education program provided by a county handicapped children's education board, the superintendent department shall certify to the department of administration from the appropriation under s. 20.255 (2) (bh) in favor of the county handicapped children's education board the amount determined under sub. (2), except as provided under sub. (3).
27,4073 Section 4073. 121.15 (2) (c) of the statutes is amended to read:
121.15 (2) (c) If the state superintendent department notifies a school district that a state aid payment may be withheld under par. (a) or (b), he or she the department shall notify each member of the school board or the school district clerk. If the state superintendent department notifies the school district clerk, the school district clerk shall promptly distribute a copy of the notice to each member of the school board.
27,4075 Section 4075. 121.15 (3) of the statutes is repealed.
27,4075m Section 4075m. 121.15 (3m) of the statutes is created to read:
121.15 (3m) (a) In this subsection:
1. "Partial school revenues" means the sum of state school aids and property taxes levied for school districts.
2. "State school aids" means those aids appropriated under s. 20.255 (2), other than s. 20.255 (2) (fu), (k) and (m), and under s. 20.505 (4) (er).
(b) By June 15, 1996, and annually by June 15 thereafter, the department, the department of administration and the legislative fiscal bureau shall jointly certify to the joint committee on finance an estimate of the amount necessary to appropriate under s. 20.255 (2) (ac) in the following school year to ensure that the sum of state school aids and the school levy tax credit under s. 79.10 (4) equals 66.7% of partial school revenues.
(c) By June 30, 1996, and annually by June 30 thereafter, the joint committee on finance shall determine the amount appropriated under s. 20.255 (2) (ac) in the following school year.
27,4076 Section 4076. 121.17 of the statutes is amended to read:
121.17 Use of federal revenue sharing funds. It is the intent of the legislature that school districts receiving federal revenue sharing funds through the state under this subchapter shall utilize these funds in compliance with the federal revenue sharing requirements as defined in the state and local fiscal assistance act of 1972 (P.L. 92-512), as amended by P.L. 94-488. The department of public instruction shall assure compliance with this section.
27,4077 Section 4077. 121.23 (2) (intro.) of the statutes is amended to read:
121.23 (2) (intro.)  If a school district holds less than 180 days of school as the result of a strike by school district employes, for the purposes of computing general aid, the state superintendent shall compute the school district's primary and secondary ceiling cost costs per member in accordance with the procedure specified in pars. (a) to (e). In making the calculation, the state superintendent shall:
27,4079 Section 4079. 121.52 (4) of the statutes is amended to read:
121.52 (4) The use of any motor vehicle to transport pupils shall be discontinued upon receipt of an order signed by the state superintendent secretary or the secretary of transportation ordering such discontinuance. Personnel under the state superintendent secretary or the secretary of transportation may ride any school bus at any time for the purpose of inspection.
27,4080g Section 4080g. 121.555 (1) (a) and (b) of the statutes are amended to read:
121.555 (1) (a) A motor vehicle transporting 9 15 or less passengers in addition to the operator.
(b) A motor vehicle transporting 10 16 or more passengers in addition to the operator and used temporarily to provide transportation for purposes specified under s. 340.01 (56) (a) when the school board or the governing body requests the secretary of transportation to determine that an emergency exists because no regular transportation is available. The secretary of transportation shall approve or deny the request in writing. Any authorization granted under this paragraph shall specify the purpose and need for the emergency transportation service.
27,4080m Section 4080m. 121.555 (2) (a) of the statutes is amended to read:
121.555 (2) (a) Insurance. If the vehicle is owned or leased by a school or a school bus contractor, or is a ve hicle authorized under sub. (1) (b), it shall comply with s. 121.53. If the vehicle is transporting 9 15 or less persons in addition to the operator and is not owned or leased by a school or by a school bus contractor, it shall be insured by a policy providing property damage coverage with a limit of not less than $10,000 and bodily injury liability coverage with limits of not less than $25,000 for each person, and, subject to the limit for each person, a total limit of not less than $50,000 for each accident.
27,4081 Section 4081. 121.56 of the statutes is amended to read:
121.56 School bus routes. The school board of each district shall make and be responsible for all necessary provisions for the transportation of pupils, including establishment, administration and scheduling of school bus routes. Upon the request of any school board, the state superintendent department shall provide advice and counsel on problems of school transportation. Any private school shall, upon the request of the public school officials, supply all necessary information and reports. The transportation of public and private school pupils shall be effectively coordinated to insure the safety and welfare of the pupils. Upon receipt of a signed order from the state superintendent secretary, the school board shall discontinue any route specified by the state superintendent secretary.
27,4084 Section 4084. 121.58 (5) of the statutes is amended to read:
121.58 (5) (title) State superintendent Department approval. If the state superintendent department is satisfied that transportation or board and lodging was provided in compliance with law, the state superintendent department shall certify to the department of administration the sum due the school district. In case of differences concerning the character and sufficiency of the transportation or board and lodging, the state superintendent department may determine such matter and his or her decision thereon its decision is final.
27,4093 Section 4093. 121.845 (3) of the statutes is amended to read:
121.845 (3) "School" means an organized educational activity operated by the school board and approved by the department of public instruction.
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