AB40-ASA1,1008,1310 2. Siblings of pupils who attended the private school during the school year
11prior to the school year for which the application is being made and to siblings of
12pupils who have been accepted to the private school for the school year for which the
13application is being made.
AB40-ASA1,1008,1614 3. Pupils who attended another private school under this section or s. 118.60
15during the school year prior to the school year for which the application is being
16made.
AB40-ASA1,1864 17Section 1864. 119.23 (4) (b) of the statutes is repealed.
AB40-ASA1,1865 18Section 1865. 119.23 (4) (bg) of the statutes is renumbered 119.23 (4) (bg) 1.
19and amended to read:
AB40-ASA1,1009,220 119.23 (4) (bg) 1. In the 2011-12 and 2012-13 2013-14 school years year, upon
21receipt from the pupil's parent or guardian of proof of the pupil's enrollment in the
22private school during a school term, the state superintendent shall pay to the private
23school in which the pupil is enrolled on behalf of the pupil's parent or guardian, from
24the appropriation under s. 20.255 (2) (fu), an amount equal to the private school's

1operating and debt service cost per pupil that is related to educational programming,
2as determined by the department, or $6,442, whichever is less.
AB40-ASA1,1866 3Section 1866. 119.23 (4) (bg) 2. of the statutes is created to read:
AB40-ASA1,1009,124 119.23 (4) (bg) 2. Except as provided in subd. 4., in the 2014-15 school year,
5upon receipt from the pupil's parent or guardian of proof of the pupil's enrollment in
6the private school during a school term, the state superintendent shall pay to the
7private school in which the pupil is enrolled on behalf of the pupil's parent or
8guardian, from the appropriation under s. 20.255 (2) (fu), the lesser of an amount
9equal to the private school's operating and debt service cost per pupil that is related
10to educational programming, as determined by the department, or an amount either
11of $7,210, if the pupil is enrolled in a grade from kindergarten to 8, or of $7,856, if
12the pupil is enrolled in a grade from 9 to 12.
AB40-ASA1,1866e 13Section 1866e. 119.23 (4) (bg) 3. of the statutes is created to read:
AB40-ASA1,1009,1814 119.23 (4) (bg) 3. In the 2015-16 school year and in each school year thereafter,
15upon receipt from the pupil's parent or guardian of proof of the pupil's enrollment in
16the private school during a school term, the state superintendent shall pay to the
17private school in which the pupil is enrolled on behalf of the pupil's parent or
18guardian, from the appropriation under s. 20.255 (2) (fu), the lesser of the following:
AB40-ASA1,1009,2019 a. An amount equal to the private school's operating and debt service cost per
20pupil that is related to educational programming, as determined by the department.
AB40-ASA1,1010,221 b. Except as provided in subd. 5., an amount equal to the sum of the maximum
22amount per pupil the state superintendent paid a private school under this section
23in the previous school year for the grade in which the pupil is enrolled; the amount
24of the per pupil revenue adjustment under s. 121.91 (2m) for the current school year,
25if positive; and the change in the amount of statewide categorical aid per pupil

1between the previous school year and the current school year, as determined under
2s. 118.40 (2r) (e) 2p., if positive.
AB40-ASA1,1866g 3Section 1866g. 119.23 (4) (bg) 4. of the statutes is created to read:
AB40-ASA1,1010,104 119.23 (4) (bg) 4. If a pupil is enrolled in a private school that enrolls pupils
5under the program in any grade between kindergarten to 8 and also in any grade
6between 9 to 12, the state superintendent shall pay to the private school in which the
7pupil is enrolled on behalf of the pupil's parent or guardian, from the appropriation
8under s. 20.255 (2) (fu), the lesser of an amount equal to the private school's operating
9and debt service cost per pupil that is related to educational programming, as
10determined by the department, or an amount determined as follows:
AB40-ASA1,1010,1311 a. Multiply the number of pupils participating in the program under this
12section who are enrolled in the private school in any grade between kindergarten to
138 by $7,210.
AB40-ASA1,1010,1514 b. Multiply the number of pupils participating in the program under this
15section who are enrolled in the private school in any grade between 9 to 12 by $7,856.
AB40-ASA1,1010,1616 c. Add the amounts determined under subd. 4. a. and b.
AB40-ASA1,1010,1917 d. Divide the amount determined under subd. 4. c. by the total number of pupils
18participating in the program under this section who are enrolled at the private
19school.
AB40-ASA1,1866r 20Section 1866r. 119.23 (4) (bg) 5. of the statutes is created to read:
AB40-ASA1,1010,2421 119.23 (4) (bg) 5. If a pupil is enrolled in a private school that enrolls pupils
22under the program in any grade between kindergarten to 8 and also in any grade
23between 9 to 12, an amount determined under subd. 4. a. to d., with the following
24modifications:
AB40-ASA1,1011,7
1a. The number of pupils participating in the program who are enrolled in the
2private school in any grade between kindergarten to 8 is multiplied by the sum of the
3multiplier used for the previous school year; the amount of the per pupil revenue
4adjustment under s. 121.91 (2m) for the current school year, if positive; and the
5change in the amount of statewide categorical aid per pupil between the previous
6school year and the current school year, as determined under s. 118.40 (2r) (e) 2p.,
7if positive.
AB40-ASA1,1011,138 b. The number of pupils participating in the program who are enrolled in the
9private school in any grade between 9 to 12 is multiplied by the sum of the multiplier
10used for the previous school year; the amount of the per pupil revenue adjustment
11under s. 121.91 (2m) for the current school year, if positive; and the change in the
12amount of statewide categorical aid per pupil between the previous school year and
13the current school year, as determined under s. 118.40 (2r) (e) 2p., if positive.
AB40-ASA1,1867 14Section 1867. 119.23 (4) (d) (intro.) of the statutes is amended to read:
AB40-ASA1,1011,1815 119.23 (4) (d) (intro.) In determining a private school's operating and debt
16service cost per pupil under par. (b) 1. and sub. (4m) (a) (bg), the department shall
17do all of the following, but may not determine separate costs for pupils enrolled in
18grades kindergarten to 8 and for pupils enrolled in grades 9 to 12
:
AB40-ASA1,1867m 19Section 1867m. 119.23 (4) (d) 2. of the statutes is amended to read:
AB40-ASA1,1012,720 119.23 (4) (d) 2. If legal title to the private school's buildings and premises is
21held in the name of the private school's parent organization or other related party,
22there is no other mechanism to include the private school's facilities costs in the
23calculation of its operating and debt service cost,
and the private school requests that
24the department do so, include an amount equal to 10.5 percent of the fair market
25value of the school and its premises. If legal title to the private school's buildings and

1premises is held in the name of the private school's parent organization or other
2related party but the private school was not permitted to include an amount equal
3to 10.5 percent of the fair market value of the school and its premises in the 2012-13
4school year, the private school may, beginning on the effective date of this subdivision
5.... [LRB inserts date], request the department to include that amount.
A request
6made by a private school under this subdivision remains effective in subsequent
7school years and may not be withdrawn by the private school.
AB40-ASA1,1867p 8Section 1867p. 119.23 (4) (d) 4. of the statutes is created to read:
AB40-ASA1,1012,139 119.23 (4) (d) 4. Permit a private school to accumulate up to 15 percent of the
10private school's annual operating and debt service costs related to educational
11programming in a reserve account and include any increase to that reserved amount
12in the department's determination of the private school's operating and debt service
13costs related to programming for that school year.
AB40-ASA1,1867r 14Section 1867r. 119.23 (4m) of the statutes is repealed and recreated to read:
AB40-ASA1,1012,1915 119.23 (4m) (a) In addition to the payment under sub. (4), the state
16superintendent shall, subject to par. (b), pay to each private school participating in
17the program under this section, on behalf of the parent or guardian of each pupil
18attending summer school in the private school under this section during a summer
19and in the manner described in sub. (4) (c), an amount determined as follows:
AB40-ASA1,1012,2220 1. Determine the maximum amount that could have been paid, at the end of
21the immediately preceding school term, per pupil under sub. (4) (bg) for the grade in
22which the pupil is attending summer school under this section.
AB40-ASA1,1012,2323 2. Multiply the amount under subd. 1. by 0.05.
AB40-ASA1,1012,2524 (b) A participating private school may receive a per pupil payment under par.
25(a) if all of the following are satisfied:
AB40-ASA1,1013,2
11. The private school offers no fewer than 19 summer days of instruction during
2that summer.
AB40-ASA1,1013,43 2. Each summer day of instruction offered by the private school under subd. 1.
4is comprised of no fewer than 270 minutes of instruction.
AB40-ASA1,1013,75 3. Each pupil for whom the private school seeks a payment under par. (a)
6attends no fewer than 15 days of summer instruction at the private school during
7that summer.
AB40-ASA1,1868 8Section 1868. 119.23 (4r) (a) 1. of the statutes is repealed.
AB40-ASA1,1869 9Section 1869. 119.23 (4r) (a) 2. of the statutes is renumbered 119.23 (4r) (a)
10and amended to read:
AB40-ASA1,1013,1211 119.23 (4r) (a) In the 2010-11 school year and in any school year thereafter,
12multiply
Multiply the amount determined under sub. (4) (b) or (bg) by 0.616.
AB40-ASA1,1871 13Section 1871. 119.23 (5) of the statutes is amended to read:
AB40-ASA1,1013,1714 119.23 (5) The state superintendent shall ensure that pupils and parents and
15guardians of pupils who reside in the city are informed annually of the private
16schools participating in the program under this section and in the program under s.
17118.60
.
AB40-ASA1,1872m 18Section 1872m. 119.23 (7) (ad) of the statutes is created to read:
AB40-ASA1,1014,519 119.23 (7) (ad) The governing body of a private school participating in the
20program under this section and accredited as required under sub. (2) (a) 7. shall
21ensure that the private school continuously maintains accreditation from Wisconsin
22North Central Association, Wisconsin Religious and Independent School
23Accreditation, Independent Schools Association of the Central States, Wisconsin
24Evangelical Lutheran Synod School Accreditation, National Lutheran School
25Accreditation, Wisconsin Association of Christian Schools, the diocese or archdiocese

1within which the private school is located, by any other organization recognized by
2the National Council for Private Schools Accreditation, or, for a private school to
3which sub. (2) (a) 7. c. applies, the Institute for the Transformation of Learning at
4Marquette University, as long as the private school continues to participate in the
5program under this section.
AB40-ASA1,1873 6Section 1873. 119.23 (7) (am) 1. of the statutes is amended to read:
AB40-ASA1,1014,217 119.23 (7) (am) 1. An independent financial audit of the private school
8conducted by an independent certified public accountant, accompanied by the
9auditor's statement that the report is free of material misstatements and fairly
10presents pupil costs under sub. (4) (b) 1 (bg). The audit under this subdivision shall
11be limited in scope to those records that are necessary for the department to make
12payments under subs. (4) and (4m). The auditor shall conduct his or her audit,
13including determining sample sizes and evaluating financial viability, in accordance
14with the auditing standards established by the American Institute of Certified
15Public Accountants. The department may not require an auditor to comply with
16standards that exceed the scope of the standards established by the American
17Institute of Certified Public Accountants. If a private school participating in the
18program under this section also accepts pupils under s. 118.60, the private school
19may submit one comprehensive financial audit to satisfy the requirements of this
20subdivision and s. 118.60 (7) (am) 1. The private school shall include in the
21comprehensive financial audit the information specified under s. 118.60 (7) (am) 1.
AB40-ASA1,1873m 22Section 1873m. 119.23 (7) (b) 3. of the statutes is amended to read:
AB40-ASA1,1015,323 119.23 (7) (b) 3. Ensure that any teacher's aide employed by the private school
24has graduated from high school, been granted a declaration of equivalency of high
25school graduation, or been issued a general educational development certificate of

1high school equivalency, or has obtained a degree or educational credential higher
2than a high school diploma, declaration of equivalency of high school graduation, or
3general educational development certificate of high school equivalency
.
AB40-ASA1,1873p 4Section 1873p. 119.23 (7) (d) 1. b. of the statutes is amended to read:
AB40-ASA1,1015,165 119.23 (7) (d) 1. b. A copy of the school's current certificate of occupancy issued
6by the municipality within which the school is located. If the private school moves
7to a new location, the private school shall submit a copy of the new certificate of
8occupancy issued by the municipality within which the school is located to the
9department before the attendance of pupils at the new location and before the next
10succeeding date specified in s. 121.05 (1) (a). If the municipality within which the
11private school is located does not issue certificates of occupancy, the private school
12may submit a certificate of occupancy issued by the local or regional governmental
13unit with authority to issue certificates of occupancy or a letter or form from the
14municipality within which the private school is located that explains that the
15municipality does not
issue certificates of occupancy. A temporary certificate of
16occupancy does not meet the requirement of this subdivision.
AB40-ASA1,1874 17Section 1874. 119.23 (7) (e) of the statutes, as affected by 2013 Wisconsin Act
188
, is amended to read:
AB40-ASA1,1016,219 119.23 (7) (e) In the 2009-10 school year, each private school participating in
20the program under this section shall administer a nationally normed standardized
21test in reading, mathematics, and science to pupils attending the school under the
22program in the 4th, 8th, and 10th grades. Beginning in the 2010-11 school year and
23annually thereafter, each
Each private school participating in the program under
24this section shall administer the examinations required under s. 118.30 (1s) to pupils

1attending the school under the program. The private school may administer
2additional standardized tests to such pupils.
AB40-ASA1,1875d 3Section 1875d. 119.23 (7) (em) of the statutes is created to read:
AB40-ASA1,1016,174 119.23 (7) (em) 1. Beginning in the 2013-14 school year, the governing body of
5each private school participating in the program under this section shall, subject to
6subd. 2., annually, by January 15, provide the department with evidence
7demonstrating that the private school remains accredited for the current school year
8as required under par. (ad). The governing body shall include as evidence of
9accreditation a letter prepared by Wisconsin North Central Association, Wisconsin
10Religious and Independent School Accreditation, Independent Schools Association
11of the Central States, Wisconsin Evangelical Lutheran Synod School Accreditation,
12National Lutheran School Accreditation, Wisconsin Association of Christian
13Schools, the diocese or archdiocese within which the private school is located, by any
14other organization recognized by the National Council for Private Schools
15Accreditation, or, for a private school to which sub. (2) (a) 7. c. applies, the Institute
16for the Transformation of Learning at Marquette University, which confirms that the
17private school is accredited by that entity as of the date of the letter.
AB40-ASA1,1016,1918 2. The governing body shall immediately notify the department if its
19accreditation status changes.
AB40-ASA1,1875t 20Section 1875t. 119.23 (10) (a) 2. of the statutes is amended to read:
AB40-ASA1,1016,2321 119.23 (10) (a) 2. Failed to provide the notice or pay the fee required under sub.
22(2) (a) 3. or 3m. b., or provide the information required under sub. (7) (am) or (d), by
23the date or within the period specified.
AB40-ASA1,1876 24Section 1876. 119.23 (10) (a) 3. of the statutes is amended to read:
AB40-ASA1,1017,3
1119.23 (10) (a) 3. Failed to refund to the state any overpayment made under
2s. 119.23 (4) (b), 2011 stats., or s. 119.23 (4) (bg), 2011 stats., or under sub. (4) (b) or
3(bg) or (4m) by the date specified by department rule.
AB40-ASA1,1876db 4Section 1876db. 119.23 (10) (am) 1. of the statutes is amended to read:
AB40-ASA1,1017,65 119.23 (10) (am) 1. The private school has not complied with the requirement
6requirements under sub. (7) (f) or (em).
AB40-ASA1,1876dg 7Section 1876dg. 119.23 (10) (ar) of the statutes is created to read:
AB40-ASA1,1017,218 119.23 (10) (ar) 1. If the state superintendent determines that a private school
9has failed to continuously maintain accreditation as required under sub. (7) (ad),
10that the governing body of the private school has withdrawn the private school from
11the accreditation process, or that the private school's accreditation has been revoked
12or terminated by Wisconsin North Central Association, Wisconsin Religious and
13Independent School Accreditation, Independent Schools Association of the Central
14States, Wisconsin Evangelical Lutheran Synod School Accreditation, National
15Lutheran School Accreditation, Wisconsin Association of Christian Schools, the
16diocese or archdiocese within which the private school is located, by any other
17organization recognized by the National Council for Private Schools Accreditation,
18or, for a private school to which sub. (2) (a) 7. c. applies, the Institute for the
19Transformation of Learning at Marquette University, the state superintendent shall
20issue an order barring the private school's participation in the program under this
21section at the end of the current school year.
AB40-ASA1,1018,1022 2. A private school whose participation in the program under this section is
23barred under subd. 1. may not participate in the program under this section or under
24s. 118.60 until the governing body of the private school demonstrates to the
25satisfaction of the department that it has obtained accreditation from Wisconsin

1North Central Association, Wisconsin Religious and Independent School
2Accreditation, Independent Schools Association of the Central States, Wisconsin
3Evangelical Lutheran Synod School Accreditation, National Lutheran School
4Accreditation, Wisconsin Association of Christian Schools, the diocese or archdiocese
5within which the private school is located, or by any other organization recognized
6by the National Council for Private Schools Accreditation, provided the accreditation
7is from an entity other than the entity with which the private school failed to
8continuously maintain accreditation or, if the private school's accreditation was
9revoked or terminated, other than the entity that revoked or terminated the private
10school's accreditation.
AB40-ASA1,1876dj 11Section 1876dj. 119.23 (10) (c) of the statutes is amended to read:
AB40-ASA1,1018,1412 119.23 (10) (c) Whenever the state superintendent issues an order under par.
13(a), (am), (ar), or (b), he or she shall immediately notify the parent or guardian of each
14pupil attending the private school under this section.
AB40-ASA1,1876dL 15Section 1876dL. 119.23 (11) (c) of the statutes is created to read:
AB40-ASA1,1018,1816 119.23 (11) (c) Within 10 days after receiving the information submitted as
17required under sub. (7) (em), notify the participating private school of receipt and
18approval of accreditation status.
AB40-ASA1,1878 19Section 1878. 121.004 (7) (em) of the statutes is created to read:
AB40-ASA1,1019,220 121.004 (7) (em) A pupil attending public school outside his or her school
21district of residence under s. 118.53 shall be counted as 0.25 pupil for each course the
22pupil attends at the public school during the school year. A pupil attending public
23school in his or her school district of residence under s. 118.53 shall be counted as the
24result obtained by dividing the number of hours of direct pupil instruction scheduled
25for the pupil at the public school during the school year by the number of hours of

1direct pupil instruction that the school district scheduled for a pupil in the same
2grade during the school year.
AB40-ASA1,1879 3Section 1879. 121.02 (1) (a) 2. of the statutes is amended to read:
AB40-ASA1,1019,104 121.02 (1) (a) 2. Subject to s. 118.40 (8) (b) 2. and 3., ensure that all instructional
5staff of charter schools located in the school district hold a license or permit to teach
6issued by the department. For purposes of this subdivision, a virtual charter school
7is located in the school district specified in s. 118.40 (8) (a) and a charter school
8established under s. 118.40 (3) (c) 1. c. is located in the school district specified in s.
9118.40 (3) (c) 1. c. The state superintendent shall promulgate rules defining
10"instructional staff" for purposes of this subdivision.
AB40-ASA1,1881 11Section 1881. 121.05 (1) (a) 12m. of the statutes is created to read:
AB40-ASA1,1019,1212 121.05 (1) (a) 12m. Pupils attending a public school under s. 118.53.
AB40-ASA1,1882 13Section 1882. 121.05 (3m) of the statutes is created to read:
AB40-ASA1,1019,1814 121.05 (3m) If pupils enrolled in a school will not be in attendance at the school
15on any of the dates specified in sub. (1) (a) or (2) because of a regularly scheduled
16holiday or for a reason approved by the school board, the state superintendent shall
17permit the membership counting date to occur on the 3rd weekday that follows the
18next school day on which school is in session.
AB40-ASA1,1883 19Section 1883. 121.07 (6) (e) 1. of the statutes is amended to read:
AB40-ASA1,1020,320 121.07 (6) (e) 1. For a school district created by a consolidation under s. 117.08
21or 117.09, in the school year in which the consolidation takes effect and in each of the
22subsequent 4 school years, the amounts under pars. (b) and (d) shall be multiplied
23by 1.15 and rounded to the next lowest dollar. In the 5th school year following the
24school year in which the consolidation took effect, the amounts under pars. (b) and
25(d) shall be multiplied by 1.10 and rounded to the next lower dollar. In the 6th school

1year following the school year in which the consolidation took effect, the amounts
2under pars. (b) and (d) shall be multiplied by 1.05 and rounded to the next lower
3dollar.
AB40-ASA1,1884 4Section 1884. 121.07 (7) (e) 1. of the statutes is amended to read:
AB40-ASA1,1020,135 121.07 (7) (e) 1. For a school district created by a consolidation under s. 117.08
6or 117.09, in the school year in which the consolidation takes effect and in each of the
7subsequent 4 school years, the amounts under pars. (a) to (bm) shall be multiplied
8by 1.15 and rounded to the next lower dollar. In the 5th school year following the
9school year in which the consolidation took effect, the amounts under pars. (a) to (bm)
10shall be multiplied by 1.10 and rounded to the next lower dollar. In the 6th school
11year following the school year in which the consolidation took effect, the amounts
12under pars. (a) to (bm) shall be multiplied by 1.05 and rounded to the next lower
13dollar.
AB40-ASA1,1884p 14Section 1884p. 121.08 (4) (a) 2. of the statutes is amended to read:
AB40-ASA1,1020,1715 121.08 (4) (a) 2. Divide the sum under subd. 1. by the total amount of state aid
16that all school districts are eligible to be paid from the appropriation under s. 20.255
17(2) (ac), calculated as if the reduction under par. (b) or (br) had not occurred.
AB40-ASA1,1884r 18Section 1884r. 121.08 (4) (a) 3. of the statutes is amended to read:
AB40-ASA1,1020,2119 121.08 (4) (a) 3. Multiply the amount of state aid that the school district is
20eligible to be paid from the appropriation under s. 20.255 (2) (ac), calculated as if the
21reduction under par. (b) or (br) had not occurred, by the quotient under subd. 2.
AB40-ASA1,1885g 22Section 1885g. 121.08 (4) (b) 1. of the statutes is amended to read:
AB40-ASA1,1021,523 121.08 (4) (b) 1. Multiply the amounts paid under s. 119.23 (4) and (4m) in the
242009-10 school year by 41.6 percent, and multiply the amounts paid under s. 119.23
25(4) and (4m) in the 2010-11 to 2012-13 school year and in each school year thereafter

1years by 38.4 percent. Beginning in the 2013-14 school year, multiply the amounts
2paid under s. 119.23 (4) and (4m) in the current school year by a percentage
3determined by subtracting 3.2 percentage points from the percentage that was
4applied under this subdivision in the previous school year. This subdivision does not
5apply after the 2024-25 school year.
AB40-ASA1,1886g 6Section 1886g. 121.08 (4) (br) of the statutes is repealed.
AB40-ASA1,1887g 7Section 1887g. 121.08 (4) (d) of the statutes is amended to read:
AB40-ASA1,1021,98 121.08 (4) (d) The state superintendent shall ensure that the total amount of
9aid reduction under pars. (a), and (b), and (br) lapses to the general fund.
AB40-ASA1,1888 10Section 1888. 121.105 (3) of the statutes is amended to read:
AB40-ASA1,1021,2411 121.105 (3) In the school year in which a school district consolidation takes
12effect under s. 117.08 or 117.09 and in each of the subsequent 4 school years, the
13consolidated school district's state aid shall be an amount that is not less than the
14aggregate state aid to which the consolidating school districts were eligible in the
15school year prior to the school year in which the consolidation takes effect. In the 5th
16school year following the school year in which the consolidation took effect, the
17consolidated school district is entitled to a payment under this subsection in an
18amount that is equal to 66 percent of the payment that the consolidated school
19district received under this subsection in the prior school year. In the 6th school year
20following the school year in which the consolidation took effect, the consolidated
21school district is entitled to a payment under this subsection in an amount that is
22equal to 33 percent of the payment that the consolidated school district received in
23the 4th school year following the school year in which the consolidation took effect.

24The additional state aid shall be paid from the appropriation under s. 20.255 (2) (ac).
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