Register February 2022 No. 794
Chapter PI 48
PI 48.01   Purpose.
PI 48.02   Definitions.
PI 48.03   School requirements.
PI 48.04   New private school requirements.
PI 48.05   Pupil application requirements.
PI 48.06   School year enrollment.
PI 48.07   Enrollment audits.
PI 48.08   Summer school attendance and payment.
PI 48.09   Financial audit.
PI 48.10   Financial audit supplemental schedule.
PI 48.11   School financial requirements.
PI 48.12   Auditor requirements.
PI 48.13   Fiscal and internal control practices.
PI 48.14   First time participant financial requirements.
PI 48.15   Lack of financial viability and going concern determinations.
PI 48.16   Administrator, teacher and teacher aide requirements.
PI 48.17   Auditor fee.
PI 48.18   Income limit calculation.
PI 48.19   State aid payment calculation.
PI 48.20   Department authority.
PI 48.21   Request for a hearing on department action.
PI 48.01 PI 48.01 Purpose. Any qualified pupil in grades kindergarten to 12 who meets the requirements under s. 118.60 (2) (a), Stats., may attend any school participating in the Racine parental choice program or Wisconsin parental choice program under s. 118.60, Stats. This chapter establishes approval criteria and requirements for schools participating in the choice programs under s. 118.60, Stats., and requirements for receipt of state aid under s. 118.60 (4) and (4m), Stats.
PI 48.01 History History: EmR1608: emerg. cr. eff. 1-30-16; CR 16-006: cr. Register July 2016 No. 727, eff. 8-1-16.
PI 48.02 PI 48.02 Definitions. In this chapter:
PI 48.02(1) (1)“4-year-old kindergarten outreach activities" means the direct services that a school provides to 4-year-old kindergarten parents and primary caregivers that have an educational component that fulfills the requirements of s. 121.004 (7) (cm), Stats.
PI 48.02(3) (3)“Choice administrator" means the person designated as such on the notice of intent to participate form under s. PI 48.03 (3) or 48.04 (1) (a) or on the form under s. PI 48.04 (2).
PI 48.02(4) (4)“Choice program" means a program established under s. 118.60, Stats.
PI 48.02(5) (5)“Classroom records" means teacher-originated test scores, report cards, progress reports, and attendance records.
PI 48.02(6) (6)“Count date" means the third Friday in September and the second Friday in January except as provided under s. 121.05 (3m), Stats.
PI 48.02(7) (7)“Credit" means the credit given to pupils in grades 9 to 12 for successful completion of a school term of study in one course that meets daily for a normal class period or the equivalent established by the governing body of a school.
PI 48.02(8) (8)“Department" means the Wisconsin department of public instruction.
PI 48.02(9) (9)“Eligible education expenses" has the meaning given in s. 118.60 (7) (am) 1m., Stats.
PI 48.02(10) (10)“Financial audit" means the modified financial audit or standard financial audit, and includes the audit opinion and supplemental schedule, required under ss. 118.60 (7) (am) and 119.23 (7) (am), Stats., and ss. PI 35.10 and 48.10.
PI 48.02(11) (11)“Financially viable" or “financial viability" means the ability of the school to pay for goods and services, make debt service payments, and pay other obligations as they become due.
PI 48.02(12) (12)“First time participant" means a school that meets one of the following criteria:
PI 48.02(12)(a) (a) The school did not participate in a program under s. 118.60 or 119.23, Stats., at the time the school filed a notice of intent to participate in the choice program with the department for the following school year.
PI 48.02(12)(b) (b) The school participated in a program under s. 118.60 or 119.23, Stats., at the time the school filed a notice of intent to participate in the choice program with the department for the following school year but one of the following occurred:
PI 48.02(12)(b)1. 1. The school voluntarily withdrew from participation in a program under s. 118.60 or 119.23, Stats.
PI 48.02(12)(b)2. 2. The state superintendent issued an order terminating or barring the school's participation in a program under s. 118.60 or 119.23, Stats.
PI 48.02(13) (13)“Generally accepted auditing standards" means the auditing standards prescribed by the accounting examining board under s. Accy 1.202.
PI 48.02(14m) (14m)  “Modified financial audit” means the audit required under ss. 118.60 (7) (am) and 119.23 (7) (am), Stats., for a school that received less than $100,000 under ss. 115.7915, 118.60, and 119.23, Stats., in any school year.
PI 48.02(15) (15)“New private school” means a private school that meets either of the requirements in s. 118.60 (1) (bn) 1. a. or b., Stats., for the 12 months immediately preceding either of the dates the school would be required to submit the information under s. PI 48.04 (1) and (2), except as provided under s. 118.60 (1) (bn) 2., Stats.
PI 48.02(16) (16)“Official attendance records" means a listing of all kindergarten through grade 12 pupils enrolled in the school by grade level from the student information system required under s. 115.383 (3) (b), Stats.
PI 48.02(17) (17)“Parent" means a parent listed on the pupil application submitted under s. PI 48.05 who is one of the following:
PI 48.02(17)(a) (a) The pupil's biological parent, legal guardian, parent by adoption, or step-parent who resides in the same household as the pupil applicant. A parent on military duty is considered to be residing in the household.
PI 48.02(17)(b) (b) If no individual meets the requirements in par. (a), an individual who has the legal authority to make educational decisions for the pupil.
PI 48.02(18) (18)“Professional standards" means all of the following:
PI 48.02(18)(a) (a) Standards established by the accounting examining board under ch. 442, Stats.
PI 48.02(18)(b) (b) Standards issued by the comptroller general of the United States for engagements in which the use of generally accepted governmental auditing standards is required.
PI 48.02(18)(c) (c) Standards issued by the American Institute of Certified Public Accountants.
PI 48.02(19) (19)“Racine parental choice program" means the program established under s. 118.60, Stats., for pupils residing in the Racine Unified School District.
PI 48.02(20) (20)“Reserve" means the difference between the revenue received under ss. 118.60 and 119.23, Stats., and the amount of net eligible education expenses for pupils participating in a program under ss. 118.60 and 119.23, Stats.
PI 48.02(21) (21)“School term" has the meaning given in s. 115.001 (12), Stats.
PI 48.02(22) (22)“School year" has the meaning given in s. 115.001 (13), Stats.
PI 48.02(22g) (22g)  “Special needs scholarship program excluded expenses” means eligible education expenses included under s. PI 49.09 (3) (a) and costs included as eligible in any statements provided under s. 115.7915 (4c), Stats., incurred in that school year.
Published under s. 35.93, Stats. Updated on the first day of each month. Entire code is always current. The Register date on each page is the date the chapter was last published.