CHAPTER 121
SCHOOL FINANCE
SUBCHAPTER I
DEFINITIONS AND GENERAL PROVISIONS
121.006 State aid withheld.
121.007 Use of state aid; exemption from execution.
SUBCHAPTER II
GENERAL AID
121.02 School district standards.
121.05 Budget and membership report.
121.06 Determination and certification of equalized valuation.
121.07 General provisions; state aid computation.
121.08 Payment of state aids; reductions.
121.09 State aid adjustment; redetermination of assessment.
121.105 Special adjustment aids.
121.135 State aid to county children with disabilities education boards.
121.14 State aid for summer classes.
121.15 Payment of state aid.
121.17 Use of federal revenue sharing funds.
121.23 Payment of aids in school district labor disputes.
SUBCHAPTER III
DRIVER EDUCATION AID AND FEES
121.41 Driver education programs.
SUBCHAPTER IV
TRANSPORTATION AID
121.52 Vehicle, operator and driver requirements.
121.53 School bus insurance.
121.54 Transportation by school districts.
121.545 Additional transportation.
121.55 Methods of providing transportation.
121.555 Alternative methods of providing transportation.
121.56 School bus routes.
121.57 Board and lodging or house rental in lieu of transportation.
SUBCHAPTER V
TUITION PAYMENTS
121.76 Definitions and general provisions.
121.77 Admission of nonresident pupils.
121.78 Tuition payments by school districts.
121.79 Tuition payments by state.
121.80 Tuition payments by counties.
121.81 Tuition payments by parents.
121.82 Tuition payment by adult.
121.83 Computation of tuition.
121.84 Tuition waiver; special cases.
SUBCHAPTER VI
SPECIAL TRANSFER AID
121.85 Special transfer programs.
121.86 Merged attendance area programs.
121.87 School district report.
SUBCHAPTER VII
REVENUE LIMIT
121.92 Penalty for exceeding revenue ceiling or limit.
Ch. 121 Cross-reference
Cross-reference: See definitions in s.
115.001.
DEFINITIONS AND GENERAL PROVISIONS
121.004
121.004
Definitions. In this chapter, unless the context clearly requires otherwise:
121.004(1)
(1) Average daily membership. "Average daily membership" is the sum of all pupils enrolled in all schools of the school district for each day of the school term, divided by the number of days school is actually taught. If it contains a fraction, the quotient shall be expressed as the nearest whole number.
121.004(2)
(2) Equalized valuation. The "equalized valuation" of a school district is the full value of the taxable property of the territory in the school district as certified for the prior year under
s. 121.06 (2), excluding value adjustments made under
s. 70.57 (1) resulting from appeals made under
s. 70.995. The "equalized valuation" of any taxable property in a tax incremental district shall not exceed its equalized value determined for the purpose of obtaining the tax incremental base of that district under
s. 66.1105. The "equalized valuation" of a school district shall be reduced by the amount of an environmental remediation value increment on a parcel of property that is certified under
s. 66.1106 during the period of certification.
121.004(4)
(4) Gross cost. The "gross cost" of a fund means the sum of all nonduplicative expenditures from and other financing uses of that fund.
121.004(5)
(5) Membership. "Membership" for any school district is the sum of pupils enrolled as reported under
s. 121.05 and the summer average daily membership equivalent for classes approved under
s. 121.14.
121.004(6)
(6) Net cost. The "net cost" of a fund means the gross cost of that fund minus all nonduplicative revenues and other financing sources of that fund except property taxes and general aid. In this subsection, "nonduplicative revenues" includes federal financial assistance under
20 USC 236 to
245, to the extent permitted under federal law and regulations.
121.004(7)(a)(a) "Pupils enrolled" is the total number of pupils, as expressed by official enrollments, in all schools of the school district, except as provided in
pars. (b) to
(f). If such total contains a fraction, it shall be expressed as the nearest whole number. The same method shall be used in computing the number of pupils enrolled for resident pupils, nonresident pupils or both.
121.004(7)(b)
(b) A first grade pupil may be counted only if the pupil attains the age permitted under
s. 120.12 (25) or required under
s. 118.14 for first grade admission.
121.004(7)(c)1.1. A pupil enrolled in kindergarten may be counted only if the pupil attains the age permitted under
s. 120.12 (25) or required under
s. 118.14 for kindergarten admission. A kindergarten pupil shall be counted as one-half pupil except that:
121.004(7)(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.
121.004(7)(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 multiplied by 180.
121.004(7)(c)2.
2. In
subd. 1. a. and
b., "full-day" means the length of the school day for pupils in the first grade of the school district operating the 5-year-old kindergarten program.
121.004(7)(cm)
(cm) 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. shall be counted as 0.6 pupil if the program annually provides at least 87.5 additional hours of outreach activities.
121.004(7)(d)
(d) A pupil enrolled in a preschool program under
subch. V of ch. 115 who is 3 years of age or older shall be counted as one-half pupil.
121.004(7)(e)
(e) A pupil attending public school under
s. 118.145 (4) shall be counted as the result obtained by dividing the number of hours of direct pupil instruction scheduled for the pupil at the public school during the school year by the number of hours of direct pupil instruction that the school district scheduled for a pupil in the same grade during the school year.
121.004(7)(f)
(f) A pupil who transfers from one school district to another under
s. 121.85 (3) (a) shall be counted by the school district in which the pupil resides as 0.75 pupil or, if appropriate, as a number equal to the result obtained by multiplying 0.75 by the appropriate fraction under
par. (c),
(cm) or
(d).
121.004(8)
(8) Summer average daily membership equivalent. "Summer average daily membership equivalent" is the total number of minutes in which pupils are enrolled in academic summer classes or laboratory periods, as defined by the state superintendent under
s. 121.14, divided by 48,600.
121.004(9)
(9) Teacher-pupil ratio. "Teacher-pupil ratio" is the quotient of the number of pupils enrolled divided by the number of teachers employed.
121.004(10)
(10) Teachers employed. "Teacher" means a person holding a license or certificate under
s. 115.28 (7), but does not include any person under
s. 115.29 (3). In computing the number of teachers employed, professional workers who devote less than full time to their professional duties shall be counted in proportion to the time devoted to such duties. Teachers who devote full time to children with disabilities shall not be counted.
121.006
121.006
State aid withheld.
