119.23 (4) (c) The state superintendent shall pay 25% of the total amount under this subsection in September, 25% in November, 25% in February, and 25% in May. Each installment may consist of a single check for all pupils attending the private school under this section. The state superintendent may shall include the entire amount under sub. (4m) in one of those installments or apportion the entire amount among one or more of those installments. Except as provided in sub. (4r), the department shall send the check to the private school. Except as provided in sub. (4r), the parent or guardian shall restrictively endorse the check for the use of the private school the November installment, but the payment shall be made in a separate check from the payment under this subsection.
32,2542g
Section 2542g. 119.23 (4) (d) of the statutes is created to read:
119.23 (4) (d) In determining a private school's operating and debt service cost per pupil under par. (b) 1. and (4m) (a), the department shall do all of the following:
1. Subtract only the following, up to the actual cost of the service or material related to each item:
a. Fees charged pupils for books and supplies used in classes and programs.
b. Rentals for school buildings.
c. Food service revenues.
d. Governmental financial assistance.
e. Interest and other income resulting from the investment of debt proceeds.
2. If legal title to the private school's buildings and premises is held in the name of the private school's parent organization or other related party, there is no other mechanism to include the private school's facilities costs in the calculation of its operating and debt service cost, and the private school requests that the department do so, include an amount equal to 10.5 percent of the fair market value of the school and its premises. A request made by a private school under this subdivision remains effective in subsequent school years and may not be withdrawn by the private school.
3. If immediately prior to the effective date of this subdivision .... [LRB inserts date], a private school's operating and debt service costs, as determined by the department, included the amount described in subd. 2., continue to include the amount described in subd. 2. in subsequent school years.
32,2542n
Section 2542n. 119.23 (4m) of the statutes is renumbered 119.23 (4m) (intro.) and amended to read:
119.23 (4m) (intro.) In addition to the payment under sub. (4) the state superintendent shall pay to the parent or guardian of each pupil enrolled in a private school participating in the program under this section, on behalf of the parent or guardian of each pupil attending the private school under this section, in the manner described in sub. (4) (c), an the amount determined
by multiplying 40% of the payment under sub. (4) as follows:
(c) Multiply the product under par. (b) by the quotient determined by dividing the summer choice average daily membership equivalent of the private school by the total number of pupils for whom payments are being made under sub. (4).
32,2542r
Section 2542r. 119.23 (4m) (a) and (b) of the statutes are created to read:
119.23 (4m) (a) Determine the private school's operating and debt service cost per pupil in summer school that is related to educational programming.
(b) Multiply the amount under par. (a) by 0.40.
32,2544w
Section 2544w. 119.23 (7) (am) 1. and 2. of the statutes are amended to read:
119.23 (7) (am) 1. An independent financial audit of the private school conducted by an independent certified public accountant, accompanied by the auditor's statement that the report is free of material misstatements and fairly presents pupil costs under sub. (4) (b) 1. The audit under this subdivision shall be limited in scope to those records that are necessary for the department to make payments under subs. (4) and (4m). The auditor shall conduct his or her audit, including determining sample sizes and evaluating financial viability, in accordance with the auditing standards established by the American Institute of Certified Public Accountants. The department may not require an auditor to comply with standards that exceed the scope of the standards established by the American Institute of Certified Public Accountants.
2. Evidence of sound fiscal and internal control practices, as prescribed by the department by rule. An auditor engaged to evaluate the private school's fiscal and internal control practices shall conduct his or her evaluation, including determining sample sizes, in accordance with attestation standards established by the American Institute of Certified Public Accountants.
32,2544x
Section 2544x. 119.23 (7) (b) 8. of the statutes is repealed.
32,2545
Section
2545. 119.23 (7) (d) 1. of the statutes is renumbered 119.23 (7) (d) 1. b. and amended to read:
119.23 (7) (d) 1. b. A copy of the school's current certificate of occupancy issued by the city municipality within which the school is located. If the private school moves to a new location, the private school shall submit a copy of the new certificate of occupancy issued by the city municipality within which the school is located to the department before the attendance of pupils at the new location and before the next succeeding date specified in s. 121.05 (1) (a). A temporary certificate of occupancy does not meet the requirement of this subdivision.
32,2546
Section
2546. 119.23 (7) (d) 1. a. of the statutes is created to read:
119.23 (7) (d) 1. a. In this subdivision, "municipality" has the meaning given in s. 5.02 (11).
32,2549e
Section 2549e. 119.23 (9) (a) of the statutes is renumbered 119.23 (9) and amended to read:
119.23 (9) If any accrediting agency specified under sub. (2) (a) 7. a. or b. determines during the accrediting or preaccrediting process that a private school does not meet all of the requirements under s. 118.165 (1), or if the Institute for the Transformation of Learning at Marquette University determines during the preaccreditation process that a private school does not meet all of the requirements under s. 118.165 (1), it shall report that failure to the department.
32,2549m
Section 2549m. 119.23 (9) (b) of the statutes is repealed.
32,2549s
Section 2549s. 119.23 (10) (a) 2. of the statutes is amended to read:
119.23 (10) (a) 2. Failed to provide the notice or pay the fee required under sub. (2) (a) 3. or 3m. b., or provide the information required under sub. (7) (am) or (d), by the date or within the period specified.
32,2549u
Section 2549u. 119.23 (10) (d) of the statutes is amended to read:
119.23 (10) (d) The state superintendent may withhold payment from a parent or guardian private school under subs. (4) and (4m) if the private school attended by the child of the parent or guardian violates this section.
32,2550
Section
2550. 119.23 (11) of the statutes is renumbered 119.23 (11) (intro.) and amended to read:
119.23 (11) The department shall promulgate do all of the following:
(a) Promulgate rules to implement and administer this section. The department may not by rule establish standards under sub. (7) (am) that exceed the standards established by the American Institute of Certified Public Accountants.
32,2551
Section
2551. 119.23 (11) (b) of the statutes is created to read:
119.23 (11) (b) Notify each private school participating in the program under this section of any proposed changes to the program or to administrative rules governing the program, including changes to application or filing deadlines but not including changes to provisions governing health or safety, prior to the beginning of the school year in which the change takes effect.
32,2552
Section
2552. 119.245 of the statutes is repealed.
32,2553
Section
2553. 119.495 (2) of the statutes is amended to read:
119.495 (2) The board shall include in its budget transmitted to the common council under s. 119.16 (8) (b) a written notice specifying the amount of borrowing to be authorized in the budget for the ensuing year. The common council shall issue the notes and levy a direct annual irrepealable tax sufficient to pay the principal and interest on the notes as they become due. The common council may issue the notes by private sale. The common council shall make every effort to involve a minority investment firm certified under s. 560.036 16.287 as managing underwriter of the notes or to engage a minority financial adviser certified under s. 560.036 16.287 to advise the city regarding any public sale of the notes.
32,2554
Section
2554. 119.496 (2) of the statutes is amended to read:
119.496 (2) The board shall include in its budget transmitted to the common council under s. 119.16 (8) (b) a written notice specifying the amount of borrowing to be authorized in the budget for the ensuing year. The common council shall issue the notes and levy a direct annual irrepealable tax sufficient to pay the principal and interest on the notes as they become due. The common council may issue the notes by private sale. The common council shall establish goals of involving minority investment firms certified under s. 560.036 16.287 as managing underwriters for at least 50% of the total amount financed by the notes and of engaging a minority financial adviser certified under s. 560.036 16.287 to advise the city regarding any public sale of the notes.
32,2571
Section
2571. 121.08 (4) (a) 1. of the statutes is amended to read:
121.08 (4) (a) 1. In the 2009-10 and 2010-11 school year, add Add the amounts paid under s. 118.40 (2r) in the current school year, and in the 2011-12 school year and each school year thereafter, add the amounts paid under s. 118.40 (2r) in the 2010-11 school year.
32,2571d
Section 2571d. 121.08 (4) (a) 2. of the statutes is amended to read:
121.08 (4) (a) 2. Divide the sum under subd. 1. by the total amount of state aid that all school districts are eligible to be paid from the appropriation under s. 20.255 (2) (ac), calculated as if the reduction under par. (b) or (br) had not occurred.
32,2571h
Section 2571h. 121.08 (4) (a) 3. of the statutes is amended to read:
121.08 (4) (a) 3. Multiply the amount of state aid that the school district is eligible to be paid from the appropriation under s. 20.255 (2) (ac), calculated as if the reduction under par. (b) or (br) had not occurred, by the quotient under subd. 2.
32,2571q
Section 2571q. 121.08 (4) (br) of the statutes is created to read:
121.08 (4) (br) The amount of state aid that an eligible school district is eligible to be paid from the appropriation under s. 20.255 (2) (ac) shall also be reduced by the amount calculated by multiplying the amounts paid under s. 118.60 (4) and (4m) in the first school year that begins after a school district is identified as an eligible school district under s. 118.60 (1m) or 2011 Wisconsin Act .... (this act), section 9137 (3u), and in each school year thereafter by 38.4 percent.
32,2571t
Section 2571t. 121.08 (4) (d) of the statutes is amended to read:
121.08 (4) (d) The state superintendent shall ensure that the total amount of aid reduction under pars. (a) and
, (b), and (br) lapses to the general fund.
32,2573g
Section 2573g. 121.90 (2) (am) 5. of the statutes is created to read:
121.90 (2) (am) 5. Amounts received in the 2011-12 school year under 2011 Wisconsin Act .... (this act), section 9137 (3q).
32,2574a
Section 2574a. 121.905 (1) of the statutes is amended to read:
121.905 (1) In this section, "revenue ceiling" means $9,000 in the 2009-10 2011-12 school year and in the 2010-11 2012-13 school year and
$9,800 $9,100 in the 2013-14 school year and in any subsequent school year.
32,2575b
Section 2575b. 121.905 (3) (c) 3r. of the statutes is amended to read:
121.905 (3) (c) 3r. For the limit for the 2011-12 school year, add $275 to multiply the result under par. (b) by 0.945.
32,2576b
Section 2576b. 121.905 (3) (c) 4. of the statutes is amended to read:
121.905 (3) (c) 4. For the limit for the 2012-13 school year or for any school year thereafter, add
the result under s. 121.91 (2m) (h) 2. $50 to the result under par. (b).
32,2576c
Section 2576c. 121.905 (3) (c) 5. of the statutes is created to read:
121.905 (3) (c) 5. For the limit for the 2013-14 school year and any school year thereafter, make no adjustment to the result under par. (b).
32,2580
Section
2580. 121.91 (2m) (g) 2. of the statutes is repealed.
32,2581
Section
2581. 121.91 (2m) (g) 3. of the statutes is amended to read:
121.91 (2m) (g) 3. Multiply the result under subd. 2. 1. by the average of the number of pupils enrolled in the current and the 2 preceding school years.
32,2582
Section
2582. 121.91 (2m) (g) 4. of the statutes is created to read:
121.91 (2m) (g) 4. Multiply the result under subd. 3. by 0.055.
32,2583
Section
2583. 121.91 (2m) (g) 5. of the statutes is created to read:
121.91 (2m) (g) 5. Subtract the product under subd. 4. from the result under subd. 3.
32,2584
Section
2584. 121.91 (2m) (h) (intro.) of the statutes is amended to read:
121.91 (2m) (h) (intro.) Except as provided in subs. (3), (4), and (8), no school district may increase its revenues for the 2012-13 school year or for any school year thereafter to an amount that exceeds the amount calculated as follows:
32,2585
Section
2585. 121.91 (2m) (h) 2. of the statutes is repealed.
32,2586g
Section 2586g. 121.91 (2m) (h) 3. of the statutes is amended to read:
121.91 (2m) (h) 3. Add $50 to the result under subd. 1. to the result under subd. 2.
32,2586r
Section 2586r. 121.91 (2m) (i) of the statutes is created to read:
121.91 (2m) (i) Except as provided in subs. (3), (4), and (8), no school district may increase its revenues for the 2013-14 school year or for any school year thereafter to an amount that exceeds the amount calculated as follows:
1. Divide the sum of the amount of state aid received in the previous school year and property taxes levied for the previous school year, excluding property taxes levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4) (c), by the average of the number of pupils enrolled in the 3 previous school years.
2. Multiply the result under subd. 1. by the average of the number of pupils enrolled in the current and the 2 preceding school years.
32,2587g
Section 2587g. 121.91 (2m) (r) 1. b. of the statutes is amended to read:
121.91 (2m) (r) 1. b. Add an amount equal to the amount of revenue increase per pupil allowed under this subsection for the previous school year multiplied by the sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal to the result under subd. 1. a., except that in calculating the limit for the 2009-10 or 2010-11 school year, add $200 to the result under subd. 1. a., and in calculating the limit for the 2011-12 school year, add $275 to multiply the result under subd. 1. a. by 0.945, in calculating the limit for the 2012-13 school year, add $50 to the result under subd. 1. a., and in calculating the limit for the 2013-14 school year and any school year thereafter, make no adjustment to the result under subd. 1. a.
32,2587r
Section 2587r. 121.91 (2m) (s) 1. b. of the statutes is amended to read:
121.91 (2m) (s) 1. b. Add an amount equal to the amount of revenue increase per pupil allowed under this subsection for the previous school year multiplied by the sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal to the result under subd. 1. a., except that in calculating the limit for the 2009-10 or 2010-11 school year, add $200 to the result under subd. 1. a., and in calculating the limit for the 2011-12 school year, add $275 to multiply the result under subd. 1. a. by 0.945, in calculating the limit for the 2012-13 school year, add $50 to the result under subd. 1. a., and in calculating the limit for the 2013-14 school year and any school year thereafter, make no adjustment to the result under subd. 1. a.
32,2596
Section
2596. 121.91 (2m) (t) 1. (intro.) of the statutes is amended to read:
121.91 (2m) (t) 1. (intro.) If 2 or more school districts are consolidated under s. 117.08 or 117.09, except as follows, in the 2011-12 school year, the consolidated school district's revenue limit shall be determined as provided under par. (e) except as follows (g), in the 2012-13 school year, the consolidated school district's revenue limit shall be determined as provided under par. (h), and in the 2013-14 school year and in each school year thereafter, the consolidated school district's revenue limit shall be determined as provided under par. (i):
32,2598
Section
2598. 121.91 (4) (L) of the statutes is repealed.
32,2599
Section
2599. 121.91 (4) (m) of the statutes is repealed.
32,2600
Section
2600. 121.91 (4) (n) of the statutes is repealed.
32,2600m
Section 2600m. 121.91 (4) (o) 1. of the statutes is amended to read:
121.91 (4) (o) 1. If a school board adopts a resolution to do so, the limit otherwise applicable to a school district under sub. (2m) in any school year is increased by the amount spent by the school district in that school year on a project to implement energy efficiency measures
, and renewable or to purchase energy efficiency products, that result including the payment of debt service on bonds or notes issued to finance the project, if the project results in the avoidance of, or reduction in, energy costs. The department shall promulgate rules to implement this subdivision, including eligibility standards for school districts or operational costs, the project is governed by a performance contract entered into under s. 66.0133, and the bonds or notes issued to finance the project, if any, are issued for periods not exceeding 20 years. If a school board issues bonds or notes to finance a project described in this subdivision, a resolution adopted by a school board under this subdivision is valid for each school year in which the school board pays debt service on the bonds or notes.
