SB989,55,2
13. The pupil is enrolled in a participating private school under this section the
2choice program
.
SB989,134 3Section 134. 118.60 (4d) (b) of the statutes is renumbered 118.84 (4) (b), and
4118.84 (4) (b) 1. (intro.) and a. to d., as renumbered, are amended to read:
SB989,55,75 118.84 (4) (b) 1. (intro.) Beginning in the 2015-16 school year, subject Subject
6to s. 121.085 (1), the department shall decrease a school district's state aid payment
7under s. 121.08 by an amount calculated as follows:
SB989,55,98 a. Identify the incoming choice pupils residing in the school district for whom
9a payment is made under sub. (4) (bg) (1) in that school year.
SB989,55,1110 b. Sum the payments made under sub. (4) (bg) (1) for all of the pupils identified
11under subd. 1. a. for that school year.
SB989,55,1312 c. Identify the incoming choice pupils residing in the school district for whom
13a payment is made under sub. (4m) (2) in that school year.
SB989,55,1514 d. Sum the payments made under sub. (4m) (a) (2) for all of the pupils identified
15under subd. 1. c. for that school year.
SB989,135 16Section 135 . 118.60 (4m) of the statutes is renumbered 118.84 (2), and 118.84
17(2) (a) and (b) 1. and 2., as renumbered, are amended to read:
SB989,55,2318 118.84 (2) (a) In addition to the payment under sub. (4) (1), the state
19superintendent shall, subject to par. (b), pay to each participating private school
20participating in the program under this section, on behalf of the parent or guardian
21of each pupil attending summer school in the participating private school under this
22section during a summer
and in the manner described in sub. (4) (c) (3), an amount
23determined as follows:
SB989,56,3
11. Determine the maximum amount that could have been paid, at the end of
2the immediately preceding school term, per pupil under sub. (4) (bg) (1) for the grade
3in which the pupil is attending summer school under this section the choice program.
SB989,56,64 2. If the pupil attended summer school for at least 15 days of summer
5instruction at the participating private school during that summer, multiply the
6amount under subd. 1. by 0.05.
SB989,56,107 3. If the pupil attended summer school for less than 15 days of summer
8instruction at the participating private school during that summer, multiply the
9amount under subd. 1. by 0.05 by the quotient determined by dividing the number
10of days of summer instruction the pupil attended during that summer by 15.
SB989,56,1211 (b) 1. The participating private school offers no fewer than 19 summer days of
12instruction during that summer.
SB989,56,1413 2. Each summer day of instruction offered by the participating private school
14under subd. 1. is comprised of no fewer than 270 minutes of instruction.
SB989,136 15Section 136 . 118.60 (4r) of the statutes is renumbered 118.84 (5), and 118.84
16(5) (intro.) and (a), as renumbered, are amended to read:
SB989,56,2517 118.84 (5) Participating private school closure. (intro.) If, after the 3rd
18Friday in September in any school year, a participating private school participating
19in the program under this section
closes, for each installment under sub. (4) (c) (3)
20that was not paid to the participating private school in that school year, the state
21superintendent shall pay to the school board of the school district within which the
22pupil resides, from the appropriation under s. 20.255 (2) (fv), the amount
23determined, for each pupil who had been attending the participating private school
24under this section the choice program in that school year and who enrolls in the
25school district within which the pupil resides in that school year, as follows:
SB989,57,1
1(a) Multiply the amount determined under sub. (4) (bg) (1) by 0.616.
SB989,137 2Section 137 . 118.60 (4s) of the statutes is renumbered 118.84 (6) and amended
3to read:
SB989,57,94 118.84 (6) Special Needs Scholarship Program pupils. Notwithstanding subs.
5(4), (4d), (4m), and (4r) (1) to (5), a pupil attending a participating private school
6participating in the program under this section who is receiving a scholarship under
7s. 115.7915 shall may not be counted under this section as a pupil attending the
8participating private school under this section under sub. (4), (4d), (4m), or (4r) the
9choice program
.
SB989,138 10Section 138 . 118.60 (4v) of the statutes is repealed.
SB989,139 11Section 139 . 118.60 (5) of the statutes is renumbered 118.87 (5) and amended
12to read:
SB989,57,1613 118.87 (5) Annual notice; pupils. The state superintendent shall ensure
14Ensure that pupils and parents and guardians of pupils who reside in this state are
15informed annually of the private schools participating in the choice program under
16this section and in the program under s. 119.23
.
SB989,140 17Section 140 . 118.60 (6) of the statutes is renumbered 118.86 and amended to
18read:
SB989,57,22 19118.86 School district; duties. The A school board of a school district shall
20provide transportation to pupils attending a participating private school under this
21section the choice program if required under s. 121.54 and may claim transportation
22aid under s. 121.58 for pupils so transported.
SB989,141 23Section 141 . 118.60 (6m) (intro.) and (a) (intro.) and (b) of the statutes are
24repealed.
SB989,142
1Section 142. 118.60 (6m) (a) 1. to 9. of the statutes are renumbered 118.78 (1)
2(a) to (i), and 118.78 (1) (g) and (i), as renumbered, are amended to read:
SB989,58,73 118.78 (1) (g) A copy of the suspension and expulsion policies and procedures,
4including procedures for appealing a suspension or and for appealing an expulsion,
5used by the private school. The private school shall include in its suspension and
6expulsion policies and procedures a requirement that a pupil's parent receive written
7notice if the pupil is suspended or expelled.
SB989,58,98 (i) A copy of the policy governing visitors and visits to the private school,
9developed as required under sub. (7) (b) 2m
.
SB989,143 10Section 143 . 118.60 (6m) (bm) of the statutes is renumbered 118.78 (2) and
11amended to read:
SB989,58,1412 118.78 (2) Disclosures to department. Upon request of the department, a
13participating private school shall
provide a copy of any policy described in par. (a)
14sub. (1) and the academic standards adopted under sub. (7) (b) 2. s. 118.79 (3).
SB989,144 15Section 144 . 118.60 (6m) (c) of the statutes is renumbered 118.78 (3) and
16amended to read:
SB989,58,2217 118.78 (3) Annual notice; governing body. Upon an individual joining the
18private school's governing body,
Annually, a participating private school shall notify
19the department of any changes in the membership of its governing body and
provide
20to the department a signed statement from the each individual who joined the
21governing body during the previous year
verifying that the individual is a member
22of the governing body.
SB989,145 23Section 145 . 118.60 (6m) (d) of the statutes is renumbered 118.78 (4) and
24amended to read:
SB989,59,4
1118.78 (4) Disclosures to pupils. Upon request by any pupil, or the parent or
2guardian
of any minor pupil, who is attending or who applies to attend the a
3participating
private school, the participating private school shall provide the
4material specified in pars. (a) and (b) sub. (1).
SB989,146 5Section 146 . 118.60 (6p) (intro.) and (a) (intro.) of the statutes are
6consolidated, renumbered 118.76 (6) (intro.) and amended to read:
SB989,59,137 118.76 (6) Disclosure information. (intro.) In addition to the requirements
8under sub. (6m), a
A private school that is not a new private school and that did not
9participate in the choice program under this section or s. 119.23 in the previous
10school year shall submit to the department all of the following: (a) By, by 2 days
11before the 2nd Friday in
January 10 of the school year immediately preceding the
12school year in which the private school intends to participate in the choice program
13under this section, all of the following:
SB989,147 14Section 147 . 118.60 (6p) (a) 1. of the statutes is renumbered 118.76 (6) (a) and
15amended to read:
SB989,59,1616 118.76 (6) (a) The information required under sub. (6m) (a) s. 118.78 (1).
SB989,148 17Section 148 . 118.60 (6p) (a) 2. of the statutes is renumbered 118.76 (6) (c).
SB989,149 18Section 149 . 118.60 (6p) (b) of the statutes is renumbered 118.76 (6) (b) and
19amended to read:
SB989,59,2220 118.76 (6) (b) By August 1 of the school year in which the private school intends
21to participate in the program under this section, a
A copy of the academic standards
22adopted under sub. (7) (b) 2. s. 118.79 (3).
SB989,150 23Section 150 . 118.60 (7) (ad) 1. of the statutes is renumbered 118.74 (3) (a)
24(intro.) and amended to read:
SB989,60,5
1118.74 (3) (a) (intro.) If a participating private school participating in the
2program under this section or s. 119.23 and
that is accredited under sub. (2) (a) 7. to
3offer instruction in any elementary grade, but not any high school grade, seeks to
4offer instruction in any high school grade, the private school shall apply do all of the
5following:
SB989,60,9 61. Apply for and achieve accreditation to offer of the high school grades by an
7accrediting entity by the last weekday in December of the first school year in which
8the private school offers
instruction in the additional grades in the manner
9established under sub. (2) (a) 7. c.
a high school grade.
SB989,151 10Section 151 . 118.60 (7) (ad) 2. of the statutes is renumbered 118.74 (3) (b)
11(intro.) and amended to read:
SB989,60,1612 118.74 (3) (b) (intro.) If a participating private school participating in the
13program under this section or s. 119.23 and
that is accredited under sub. (2) (a) 7. to
14offer instruction in any high school grade, but not any elementary grade, seeks to
15offer instruction in any elementary grade, the private school shall apply do all of the
16following:
SB989,60,20 171. Apply for and achieve accreditation to offer of the elementary grades by an
18accrediting entity by the last weekday in December of the first school year in which
19the private school offers
instruction in the additional grades in the manner
20established under sub. (2) (a) 7. c.
an elementary grade.
SB989,152 21Section 152 . 118.60 (7) (ad) 3. of the statutes is renumbered 118.74 (4) (a) and
22amended to read:
SB989,61,323 118.74 (4) (a) The governing body of a participating private school participating
24in the program under this section and accredited as required under subds. 1. and 2.
25and sub. (2) (a) 7.
, except for a private school obtaining accreditation as allowed

1under sub. (2) or (3),
shall ensure that the participating private school continuously
2maintains accreditation from an accrediting entity as long as the private school
3continues to participate in the choice program under this section.
SB989,153 4Section 153 . 118.60 (7) (ag) of the statutes is renumbered 118.74 (5) and
5amended to read:
SB989,61,136 118.74 (5) Disqualified accrediting organization. If a participating private
7school learns that an accrediting organization with which the private school is
8maintaining accreditation, as required under par. (ad) this section, is a disqualified
9accrediting organization, the participating private school shall immediately notify
10the department in writing of this fact and shall obtain accreditation from an
11accrediting entity no later than 3 years from the date on which the participating
12private school learned that the accrediting organization is a disqualified accrediting
13organization.
SB989,154 14Section 154 . 118.60 (7) (am) 1m. of the statutes is renumbered 118.83 (1) and
15amended to read:
SB989,62,516 118.83 (1) Definition. In this paragraph section, “eligible education expenses"
17means all direct and indirect costs associated with a participating private school's
18educational programming for pupils enrolled in grades kindergarten to 12 that are
19reasonable for the participating private school to achieve its educational purposes,
20as determined by the governing body of the participating private school in a written
21policy and tested by an independent auditor. “Eligible education expenses" include
22expenses related to management, insurance, transportation, extracurricular
23programming and activities, facility and equipment costs, development expenses,
24and programming that provides child care services before school, after school, or both
25before and after school. A cost is not an “eligible education expense" if an

1independent auditor determines, after testing, that the cost is not a cost associated
2with the participating private school's educational programming for pupils enrolled
3in grades kindergarten to 12 that is reasonable for the participating private school
4to achieve its educational purposes, as determined by the governing body of the
5participating private school in a written policy.
SB989,155 6Section 155 . 118.60 (7) (am) 2m. (intro.) and a. of the statutes are consolidated,
7renumbered 118.83 (2) (a) and amended to read:
SB989,62,108 118.83 (2) (a) Each participating private school participating in the program
9under this section
is subject to uniform financial accounting standards established
10by the department.
SB989,62,19 11(b) Annually by the last weekday in October 15 following a school year in which
12a private school participated in the choice program under this section, the private
13school shall submit to the department all of the following: a. An an independent
14financial audit of the private school conducted by an independent certified public
15accountant, accompanied by the auditor's statement that the report is free of
16material misstatements and fairly presents the private school's eligible education
17expenses, and beginning in the 2nd school year a private school participates in the
18program under this section, a copy of a management letter prepared by the auditor
.
19All of the following apply to a financial audit submitted under this paragraph:
SB989,62,23 201. If the private school annually received a total of at least $100,000 under this
21section
the choice program and ss. s. 115.7915 and 119.23 in any school year, the
22audit shall be prepared in accordance with generally accepted accounting principles
23with allowable modifications for long-term fixed assets.
SB989,63,3
12. If the private school has not annually received a total of at least $100,000
2under this section the choice program and ss. s. 115.7915 and 119.23 in any school
3year, the audit shall be prepared as prescribed by the department by rule.
SB989,63,6 43. The audit shall include a calculation of the private school's net eligible
5education expenses and a calculation of the balance of the private school's fund for
6future eligible education expenses.
SB989,63,12 74. The auditor shall conduct his or her the audit, including determining sample
8sizes and evaluating financial viability, in accordance with the auditing standards
9established by the American Institute of Certified Public Accountants. The
10department may not require an auditor to comply with standards that exceed the
11scope of the standards established by the American Institute of Certified Public
12Accountants.
SB989,63,20 135. If a private school participating in a program under this section is part of an
14organization and the private school and the organization share assets, liabilities, or
15eligible education expenses, the private school may submit an audit of the private
16school or of the organization of which it is a part. If a private school that is part of
17an organization with which it shares assets, liabilities, or eligible education expenses
18submits an audit of only the private school, the independent auditor shall use his or
19her professional judgment to allocate any shared assets, liabilities, and eligible
20education expenses between the organization and the private school.
SB989,64,2 216. If a private school participating participated in the choice program under
22this section
in the previous school year and also accepts pupils participated in the
23program
under s. 115.7915 or 119.23 in the previous school year, the private school
24may submit one comprehensive financial audit to satisfy the requirements of this
25subdivision subsection and ss. s. 115.7915 (6) (e) and 119.23 (7) (am) 2m., whichever

1are applicable. The private school shall include in the comprehensive financial audit
2the information specified under s. 119.23 (7) (am) 2m
.
SB989,156 3Section 156 . 118.60 (7) (am) 2m. b. of the statutes is renumbered 118.83 (5)
4(a) and amended to read:
SB989,64,85 118.83 (5) Fiscal and internal control practices. (a) Evidence A
6participating private school shall submit evidence to the department
of sound fiscal
7and internal control practices, including evidence that the entity has the financial
8ability to continue operating,
as prescribed by the department by rule.
SB989,64,18 9(b) A private school that participated in the choice program shall submit to the
10department reports completed by an independent auditor on the private school's
11compliance with fiscal and internal control requirements, as required by the
12department by rule.
An independent auditor engaged to evaluate the participating
13private school's fiscal and internal control practices shall conduct his or her the
14evaluation, including determining sample sizes, in accordance with attestation
15standards established by the American Institute of Certified Public Accountants.
16The independent auditor engaged to evaluate the private school's fiscal and internal
17control practice shall also review any concerns raised in the private school's
18management letter submitted under subd. 2m. a.
SB989,64,22 19(c) The fact that a participating private school reports a negative reserve
20balance alone is not evidence that the participating private school does not have the
21financial ability to continue operating or that the participating private school does
22not follow sound fiscal and internal control practices.
SB989,157 23Section 157 . 118.60 (7) (am) 2m. c. of the statutes is repealed.
SB989,158 24Section 158 . 118.60 (7) (am) 3. of the statutes is renumbered 118.83 (3) and
25amended to read:
SB989,65,11
1118.83 (3) Financial audit review. (a) By no later than February 15 the first
2weekday in March
or 120 days after the date on which the audit under subd. 2m. a.
3sub. (2) is received by the department, whichever is later, the department shall notify
4a private school participating that participated in the choice program under this
5section
in the previous school year whether or not additional information is required
6for the department to complete its review of the audit. Subject to subd. 3. b. par. (b),
7the department may request that an auditor provide additional information if the
8request is related to the department reviewing the audit. The department shall
9determine whether a the private school participating in the program under this
10section
has provided the information and met the requirements required under subd.
112m. a.
sub. (2) by the 3rd Friday in April 1 .
SB989,65,1712 (b) Before the 3rd Friday in April 1 , the department may contact the auditor
13who prepared the audit under subd. 2m. a. sub. (2) only regarding matters that may
14impact the private school's financial statement by an amount that is greater than 1
15percent of the total amount the private school received under this section the choice
16program
for the previous school year and any items or information the department
17determines are missing from the audit.
SB989,65,2118 (c) Notwithstanding subd. 3. a. and b. pars. (a) and (b), the department may
19communicate with an auditor as necessary for the purpose of assessing the financial
20viability of a participating private school participating in the program under this
21section
.
SB989,65,2422 (d) An auditor who receives a written communication under this subdivision
23subsection shall respond to the department within 10 school days of receiving the
24written communication.
SB989,159
1Section 159. 118.60 (7) (an) of the statutes is renumbered 118.83 (4) and
2amended to read:
SB989,66,93 118.83 (4) Reserve balance. (a) A participating private school participating
4in the program under this section
shall maintain a cash and investment balance that
5is at least equal to its reserve balance. If a participating private school does not
6maintain a cash and investment balance that is at least equal to its reserve balance,
7the participating private school shall refund the reserve balance to the department.
8This subdivision does not apply to a school year that occurs during the public health
9emergency declared on March 12, 2020, by executive order 72.
SB989,66,1610 (b) If a participating private school participating in the program under this
11section
has a reserve balance that is greater than 50 percent of the total amount the
12participating private school received under this section the choice program in the
13previous school year, the governing body of the participating private school shall
14approve a plan for how it will use the amount of the reserve balance that exceeds 50
15percent of the total amount the participating private school received under this
16section
the choice program in the previous school year.
SB989,66,1917 (c) If a private school ceases to participate in or is barred from the choice
18program under this section and s. 119.23 and the private school's reserve balance is
19positive, the private school shall refund the reserve balance to the department.
SB989,160 20Section 160 . 118.60 (7) (b) (intro.) and 2m. of the statutes are repealed.
SB989,161 21Section 161 . 118.60 (7) (b) 1. of the statutes is renumbered 118.80 (6) and
22amended to read:
SB989,67,223 118.80 (6) Third grade reading test. Administer Each participating private
24school shall administer
to any pupils attending the 3rd grade in the private school

1under this section the choice program a standardized reading test developed by the
2department.
SB989,162 3Section 162 . 118.60 (7) (b) 2. of the statutes is renumbered 118.79 (3) and
4amended to read:
SB989,67,65 118.79 (3) Academic standards. Adopt Each participating private school shall
6adopt
the pupil academic standards required under s. 118.30 (1g) (a) 4.
SB989,163 7Section 163 . 118.60 (7) (b) 3. of the statutes is renumbered 118.81 (3) (intro.)
8and amended to read:
SB989,67,129 118.81 (3) Teacher's aide educational requirements. (intro.) Ensure A
10participating private school shall ensure
that any teacher's aide employed by all of
11the participating private school has school's teacher's aides satisfy at least one of the
12following:
SB989,67,13 13(a) The individual graduated from high school , been granted.
SB989,67,15 14(b) The individual obtained a declaration of equivalency of high school
15graduation, been granted.
SB989,67,17 16(c) The individual obtained a high school diploma by the administrator of a
17home-based private educational program, or been issued .
SB989,67,19 18(d) The individual obtained a general educational development certificate of
19high school equivalency, or has.
SB989,67,22 20(e) The individual obtained a degree or educational credential higher than a
21high school diploma, declaration of equivalency of high school graduation, or general
22educational development certificate of high school equivalency.
SB989,164 23Section 164 . 118.60 (7) (b) 3m. of the statutes is renumbered 118.80 (3) and
24amended to read:
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