119.23 (2) (a) 1. d. In this subd. 1. d., “eligible school district" has the meaning given in s. 118.60 (1) (am). The family income of a pupil does not need to be verified under subd. 1. b. for a pupil who resided in a school district other than an eligible school district and other than the school district operating under this chapter in a school year, attended a participating private school under the program under s. 118.60 in a school district other than an eligible school district in that school year, and applies to attend a participating private school in the program under this section in the school year immediately following that school year.
36,72
Section 72
. 119.23 (2) (a) 3. of the statutes is amended to read:
119.23 (2) (a) 3. Except as provided in par. (ag) 1., the private school notified the state superintendent of its intent to participate in the program under this section or in the program under s. 118.60, and paid the nonrefundable annual fee set by the department, by January 10 of the previous school year. The notice shall specify the number of pupils participating in the program under this section and in the program under s. 118.60 for which the school has space. The department shall by rule set the fee charged under this subdivision at an amount such that the total fee revenue covers the costs of employing one full-time auditor to evaluate the financial information submitted by private schools under sub. subs. (7) (am) and (d) 2. and 3. and (7m) (a) 2. and under s. 118.60 (7) (am) and (d) 2. and 3. and (7m) (a) 2.
36,73
Section 73
. 119.23 (2) (a) 3g. of the statutes is renumbered 119.23 (7m) (a) 2. and amended to read:
119.23 (7m) (a) 2. By May 1 before the first term of participation in the program under this section, the private school submits to the department, on a form provided by the department, a A complete anticipated budget, on a form provided by the department, for the first fiscal period of participation in the program under this section and evidence of financial viability, as prescribed by the department by rule. The governing body
private school shall include on the completed form
in the budget the anticipated enrollments for all pupils enrolled in the private school and for pupils enrolled in the private school under this section; estimated revenues and costs; a schedule of anticipated beginning and ending net choice program assets; and a schedule of monthly cash flow requirements. The governing body private school shall include in the budget contingent funding sources the private school will use in the event that actual enrollments are less than expected.
36,74
Section 74
. 119.23 (2) (a) 8. of the statutes is amended to read:
119.23 (2) (a) 8. Notwithstanding s. 118.165 (1) (c), the private school annually provides at least 1,050 hours of direct pupil instruction in grades 1 to 6 and at least 1,137 hours of direct pupil instruction in grades 7 to 12. Hours provided under this subdivision include recess and time for pupils to transfer between classes but do not include the lunch periods. Annually, no more than 140 hours of work under s. 118.56 may be counted as hours of direct pupil instruction.
36,75
Section 75
. 119.23 (2) (ag) 2. a. of the statutes is amended to read:
119.23 (2) (ag) 2. a. By August 1 of the school year immediately preceding the school year in which the new private school intends to participate in the program under this section, submit to the department the information required under sub. (6m) (6p) (a) and (c) (b).
36,76
Section 76
. 119.23 (2) (ag) 3. of the statutes is repealed.
36,77
Section 77
. 119.23 (3) (a) (intro.) of the statutes is amended to read:
119.23 (3) (a) (intro.) The pupil or the pupil's parent or guardian shall submit an application, on a form provided by the state superintendent, to the participating private school that the pupil wishes to attend. If more than one pupil from the same family applies to attend the same private school, the pupils may use a single application. Within No later than 60 days after receiving the application the end of the application period during which an application is received, the private school shall notify each applicant, in writing, whether his or her application has been accepted. If the private school rejects an application, the notice shall include the reason. A private school may reject an applicant only if it has reached its maximum general capacity or seating capacity. The state superintendent shall ensure that the private school determines which pupils to accept on a random basis, except that the private school may give preference to the following in accepting applications, in order of preference listed:
36,78
Section 78
. 119.23 (3) (a) 1. of the statutes is amended to read:
119.23 (3) (a) 1. Pupils who attended the private school under this section or s. 118.60 during the previous school year.
36,79
Section 79
. 119.23 (3m) (am) 1. h. of the statutes is created to read:
119.23 (3m) (am) 1. h. Room and board at the private school.
36,80
Section 80
. 119.23 (4) (a) of the statutes is amended to read:
119.23 (4) (a) Annually, on or before October 1 September 15, a private school participating in the program under this section shall file with the department a report stating its summer daily attendance for each day of summer school for the purpose of sub. (4m).
36,81
Section 81
. 119.23 (4v) of the statutes is created to read:
119.23 (4v) (a) The department may consider a pupil enrolled in a private school participating in the program under this section who satisfies all of the following as a resident of the city who is enrolled in the private school under this section:
1. The pupil was a resident of a school district, other than an eligible school district, as defined in s. 118.60 (1) (am), or a 1st class city school district, when the pupil applied to attend the private school under the program under s. 118.60.
2. The pupil accepted a space at a private school participating in the program under s. 118.60 as a resident of a school district, other than an eligible school district, as defined in s. 118.60 (1) (am), or a 1st class city school district.
3. The pupil resides in the city on the 3rd Friday in September.
4. The private school at which the pupil accepted a space under s. 118.60 is participating in the program under this section.
(b) If the department considers a pupil as a resident of the city under par. (a), the department shall ensure that the pupil is not counted for purposes of determining whether a school district has exceeded its pupil participation limit under s. 118.60 (2) (be).
36,82
Section 82
. 119.23 (6m) (b) (intro.) of the statutes is amended to read:
119.23 (6m) (b) (intro.) Annually, by August
1st 1, provide to the department the material specified in par. (a) and all of the following information:
36,83
Section 83
. 119.23 (6m) (b) 1. and 2. of the statutes are repealed.
36,84
Section 84
. 119.23 (6m) (b) 4. of the statutes is repealed.
36,85
Section 85
. 119.23 (6m) (bm) of the statutes is created to read:
119.23 (6m) (bm) Upon request of the department, provide a copy of any policy described in par. (a) and the academic standards adopted under sub. (7) (b) 2.
36,86
Section 86
. 119.23 (6m) (c) of the statutes is amended to read:
119.23 (6m) (c) Provide Upon an individual joining the private school's governing body, provide to the department a signed statement from each the individual who is a member of the private school's governing body verifying that the individual is a member of the governing body.
36,87
Section 87
. 119.23 (6p) of the statutes is created to read:
119.23 (6p) In addition to the requirements under sub. (6m), a private school that is not a new private school and that did not participate in the program under this section or s. 118.60 in the previous school year shall submit to the department all of the following:
(a) By January 10 of the school year immediately preceding the school year in which the private school intends to participate in the program under this section, all of the following:
1. The information required under sub. (6m) (a).
2. A signed statement from each individual who is a member of the private school's governing body verifying that the individual is a member of the governing body.
(b) By August 1 of the school year in which the private school intends to participate in the program under this section, a copy of the academic standards adopted under sub. (7) (b) 2.
36,88
Section 88
. 119.23 (7) (a) of the statutes is repealed.
36,89
Section 89
. 119.23 (7) (am) 2m. a. of the statutes is amended to read:
119.23 (7) (am) 2m. a. 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 the private school's eligible education expenses, and beginning in the 2nd school year a private school participates in the program under this section, a copy of the management letter prepared by the auditor. The If the private school annually received a total of at least $100,000 under this section and ss. 115.7915 and 118.60 in any school year, the audit shall be prepared in accordance with generally accepted accounting principles with allowable modifications for long-term fixed assets. If the private school has not annually received a total of at least $100,000 under this section and ss. 115.7915 and 118.60 in any school year, the audit shall be prepared as prescribed by the department by rule. The audit shall include a calculation of the private school net eligible education expenses and a calculation of the balance of the private school's fund for future eligible education expenses. 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. If a private school participating in a program under this section is part of an organization and the private school and the organization share assets, liabilities, or eligible education expenses, the private school may submit an audit of the private school or of the organization of which it is a part. If a private school that is part of an organization with which it shares assets, liabilities, or eligible education expenses submits an audit of only the private school, the independent auditor shall use his or her professional judgment to allocate any shared assets, liabilities, and eligible education expenses between the organization and the private school. If a private school participating in the program under this section also accepts pupils under s. 115.7915 or 118.60, the private school may submit one comprehensive financial audit to satisfy the requirements of this subdivision and s. ss. 115.7915 (6) (e) and 118.60 (7) (am) 2m., whichever are applicable. The private school shall include in the comprehensive financial audit the information specified under s. 118.60 (7) (am) 2m.
36,90
Section
90. 119.23 (7) (an) 1. of the statutes is amended to read:
119.23 (7) (an) 1. A private school participating in the program under this section shall maintain a cash and investment balance that is at least equal to its reserve balance. If a private school does not maintain a cash and investment balance that is at least equal to its reserve balance, the private school shall refund the reserve balance to the department. If a private school ceases to participate in or is barred from the program under this section and s. 118.60 and the private school's reserve balance is positive, the private school shall refund the reserve balance to the department.
36,91
Section
91. 119.23 (7) (ao) of the statutes is repealed.
36,92
Section 92
. 119.23 (7) (d) 2. of the statutes is repealed.
36,93
Section
93. 119.23 (7) (em) 1. of the statutes is amended to read:
119.23 (7) (em) 1. Beginning in the 2013-14 school year, the The governing body of each private school participating in the program under this section shall, subject to subd. 2., annually, by January 15 August 1, provide the department with evidence demonstrating that the private school remains accredited for the current school year as required under par. (ad), except that in the 2017-18 school year the governing body shall submit the evidence by January 15, 2018. The governing body shall include as evidence of accreditation a letter prepared by an accrediting entity that confirms that the private school is accredited by that entity as of the date of the letter.
36,94
Section 94
. 119.23 (7) (h) of the statutes is created to read:
119.23 (7) (h) Beginning in the 2018-19 school year, each private school participating in the program under this section shall conduct criminal background investigations of its employees and exclude from employment any person not permitted to hold a teaching license as the result of an offense and any person who might reasonably be believed to pose a threat to the safety of others.
36,95
Section
95. 119.23 (7m) of the statutes is created to read:
119.23 (7m) (a) By May 1 before the first school term that a private school participates in the program under this section or s. 118.60, a private school shall submit to the department one of the following:
1. A surety bond payable to the state in an amount equal to 25 percent of the total amount of payments the private school expects to receive under this section and s. 118.60 during the first school year the private school participates in the program under this section.
(b) 1. If a private school submits a surety bond under par. (a) 1., the private school shall annually provide, by May 1, a surety bond payable to the state until the private school submits all of the following to the department:
a. A financial audit prepared in accordance with generally accepted accounting principles with allowable modifications for long-term fixed assets that does not contain any indicators that the private school is not financially viable.
b. Evidence of sound fiscal and internal control practices under sub. (7) (am) 2m. b. for the school year in the financial audit submitted under subd. 1. a. and for the subsequent school year, neither of which indicates that the private school is not financially viable.
2. A private school shall provide a surety bond under this paragraph in an amount equal to 25 percent of the total amount of payments the private school expects to receive under this section and s. 118.60 during the following school year.
(c) If a private school submits a complete anticipated budget under par. (a) 2., the department shall determine whether the private school is financially viable by August 1. If the department determines that the private school is not financially viable, the private school is not eligible to participate in the program under this section or s. 118.60 in the current school year.
36,96
Section 96
. 119.23 (10) (a) 1. of the statutes is amended to read:
119.23 (10) (a) 1. Misrepresented
Intentionally or negligently misrepresented any information required under sub. (7) (d) this section or any rule promulgated under this section.
36,97
Section 97
. 119.23 (10) (a) 4. of the statutes is repealed.
36,98
Section 98
. 119.23 (10) (a) 5. of the statutes is amended to read:
119.23 (10) (a) 5. Failed to provide the information required under sub. (6m) or (6p).
36,99
Section 99
. 119.23 (10) (a) 6. of the statutes is amended to read:
119.23 (10) (a) 6. Failed to comply with the requirements under sub. (7) (b) or, (c)
, or (h) or (7m).
36,100
Section 100
. 119.23 (10) (am) 4. of the statutes is created to read:
119.23 (10) (am) 4. The private school intentionally or negligently misrepresented any information required under this section or any rule promulgated under this section.
36,101
Section
101. 121.90 (1) (f) (intro.) of the statutes is amended to read:
121.90 (1) (f) (intro.) In the 2015-16 and 2016-17 school year and in each school year thereafter
years, the “number of pupils enrolled" shall include a number equal to the sum of the pupils residing in the school district who attend any of the following on the 3rd Friday of September of each appropriate school year:
36,102
Section
102. 121.90 (1) (g) of the statutes is created to read:
121.90 (1) (g) In the 2017-18 school year and in each school year thereafter, the “number of pupils enrolled" shall include the total number of pupils residing in the school district who on the 3rd Friday of September of each appropriate school year attend a charter school established under a contract with an entity under s. 118.40 (2r) (b) 1. e. to h. or a charter school established under a contract with the director under s. 118.40 (2x).
36,103
Section
103. 121.91 (4) (n) 1. of the statutes is amended to read:
121.91 (4) (n) 1. The limit otherwise applicable to a school district under sub. (2m) in any school year is increased by an amount equal to the amount determined for that school district under s. ss. 115.7915 (4m) (f) and 118.60 (4d) (b) 1.
36,104
Section
104.
Initial applicability.
(1) The treatment of sections 118.60 (3) (a) (intro.) and 1m. and (ar) (intro.), 1., 2., and 3. (intro.), a., am., and b. and 119.23 (3) (a) (intro.) and 1. of the statutes first applies to applications for the 2018-19 school year.
(2) The treatment of sections 118.60 (2) (a) 3g., (7) (d) 2., and (7m) and 119.23 (2) (a) 3g., (7) (d) 2., and (7m) of the statutes first applies to a private school that first participates in a program under section 118.60 or 119.23 of the statutes in the 2018-19 school year.
(3) The treatment of sections 115.7915 (6) (e), 118.60 (7) (am) 2m. a., and 119.23 (7) (am) 2m. a. of the statutes first applies to financial audits for the 2017-18 school year.
36,105
Section 105
.
Effective date.
(1) The treatment of section 20.255 (1) (j) (by Section 2) of the statutes takes effect on July 1, 2018.
