SECTION 1. PI 2.02 (5) (g) and (Note) are repealed.
SECTION 2. PI 2.03 (4) (e), and (Note) are repealed.
SECTION 3. PI 2.05 (1) (b) is amended to read:
PI 2.05 (1) (b) Members of the SDBAB shall be appointed to staggered 2-year terms. Persons who were regular and alternate members on January 1, 1990, shall be appointed regular members to serve the remainder of their terms. By May 1, 1990, the state superintendent shall appoint 4 new members, as specified in sub. (2), to bring membership of the SDBAB into conformance with s. 15.375 (2), Stats. Two of these members shall be appointed to terms which expire on May 1, 1990, and 2 shall be appointed to terms which expire on May 1, 1992. SECTION 4. PI 2.06 is repealed.
SECTION 5. PI 9.01 is amended to read:
PI 9.01 Discrimination prohibited. This chapter establishes procedures for compliance with s. 118.13, Stats., which provides that no person may be denied admission to any public school or be denied participation in, be denied the benefits of or be discriminated against in any curricular, extracurricular, pupil services, recreational or other program or activity because of the person's sex, race, religion, national origin, ancestry, creed, pregnancy, marital or parental status, sexual orientation or physical, mental, emotional or learning disability. This chapter does not intend to prohibit the provision of special programs or services based on objective standards of individual need or performance to meet the needs of pupils, including gifted and talented, special education, school age parents, bilingual bicultural, at risk and other special programs; or programs designed to overcome the effects of past discrimination. SECTION 6. PI 9.02 (1), (5), (9), and (14) are amended to read:
PI 9.02 (1) “Bias" means an inclination for or against a person or group of persons based, in whole or in part, on sex, race, religion, national origin, ancestry, creed, pregnancy, marital or parental status, sexual orientation or physical, mental, emotional or learning disability, that inhibits impartial or objective judgment affecting pupils.
(5) “Discrimination" means any action, policy or practice, including bias, stereotyping and pupil harassment, which is detrimental to a person or group of persons and differentiates or distinguishes among persons, or which limits or denies a person or group of persons opportunities, privileges, roles or rewards based, in whole or in part, on sex, race, religion, national origin, ancestry, creed, pregnancy, marital or parental status, sexual orientation or physical, mental, emotional or learning disability, or which perpetuates the effects of past discrimination.
(9) “Pupil harassment" means behavior towards pupils based, in whole or in part, on sex, race, religion, national origin, ancestry, creed, pregnancy, marital or parental status, sexual orientation or physical, mental, emotional or learning disability which substantially interferes with a pupil's school performance or creates an intimidating, hostile or offensive school environment.
(14) “Stereotyping" means attributing behaviors, abilities, interests, values and roles to a person or group of persons on the basis, in whole or in part, of their sex, race, religion, national origin, ancestry, creed, pregnancy, marital or parental status, sexual orientation or physical, mental, emotional or learning disability.
SECTION 7. PI 9.04 (2) (intro.) and (a) is consolidated, renumbered, and amended to read:
PI 9.04 (2) Establish a procedure for receiving and resolving complaints from residents of the school district or aggrieved persons under s. 118.13, Stats., and this chapter, including a provision for written acknowledgement within 45 days of receipt of a written complaint and a determination of the complaint within 90 days of receipt of the written complaint unless the parties agree to an extension of time;, except that: (a) Appealsappeals under 20 USC 1415 and ch. 115, Stats., relating to the identification, evaluation, educational placement, or the provision of a free appropriate public education of a child with an exceptional educational need shall be resolved through the procedures authorized by ch. 115, subch. V, Stats. SECTION 8. PI 9.04 (2) (b) is repealed.
SECTION 9. PI 9.06 (1) (h) is created to read:
PI 9.06 (1) (h) School district technology, including electronic communications by school district staff.
SECTION 10. PI 14.03 (1) (c) is created to read:
PI 14.03 (1) (c) “Uniform grants guidance” means the provisions of the United States office of management and budget, uniform administrative requirements, cost principles, and audit requirements for federal awards under 2 CFR, part 200. SECTION 11. PI 14.03 (2) (intro.), (a) 1., 2. c., (c) 3., and (d) 6. are amended to read:
PI 14.03 (2) (a) Minimum standards for audit. Under s. 120.14 (1), Stats., at the close of each fiscal year, the school board of each common or union high school district shall employ a licensed accountant to audit the school district accounts and certify the audit. The minimum requirements for the audit are as follows: 1. The auditor shall conduct an examination of the combined general purposebasic financial statements including all fundsthe respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the school district for the fiscal year.
2. c. The applicable provisions of the United States office of management and budget, circular A-133, audits of states, local governments and non-profit organizations, issued pursuant to the single audit act amendments of 1996 at 31 USC sections 503, 1111, and 7501 et seqUniform grants guidance. (c) 3. The auditor shall observe on school district premises the adequacy of the systems of internal control for all funds of the school district, including those concerned with maintaining compliance with legal provisions related to finance. If material weaknesses are noted, the auditor shall review appropriate recommendations with the appropriate administrator and shall include them in a separate letter to the school board.
SECTION 12. PI 14.03 (2) (d) 3m. is created to read:
PI 14.03 (2) (d) 3m. Auditor’s communication with those charged with governance, including any significant findings or issues from the audit.
SECTION 13. 14.03 (2) (d) 6. is amended to read:
PI 14.03 (2) (d) 6. Membership auditagreed upon procedures report, prepared in accordance with standards for attestation engagements promulgated by the American institute of certified public accountants, if required by the department under s. 115.28 (18), Stats. SECTION 14. PI 14 Appendix is amended to read:
STANDARD SCHOOL DISTRICT AUDIT CONTRACT
This agreement is entered into this day of , 20 , between (school board on behalf of named school district) hereafter referred to as the district, and (name of auditor), hereafter referred to as the auditor. The parties agree as follows:
AUDIT SCOPE
The auditor shall conduct an examination of the combined general purposebasic financial statements, including all fundsthe respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the school district as of, and for the year ended June 30, 20__.
The auditor's examination shall be made in accordance with the following:
(a) Generally accepted auditing standards. The procedures necessary to comply with the generally accepted auditing standards, for purposes of this contract, include the applicable procedures outlined by the American Institute of Certified Public Accountants including the Industry Audit Guide, AUDITS OF STATE AND LOCAL GOVERNMENTAL UNITS; and by the Department of Public Instruction in the WISCONSIN SCHOOL DISTRICT AUDIT MANUAL.
(b) The standards for financial and compliance audits contained in the STANDARDS FOR AUDITS OF GOVERNMENTAL ORGANIZATIONS, PROGRAMS, ACTIVITIES, AND FUNCTIONS, issued by the Comptroller General of the United States;
(c) The provisions of the United States Office of Management and Budget, Circular A-133, AUDITS OF STATES, LOCAL GOVERNMENTS AND NON-PROFIT ORGANIZATIONS, issued pursuant to single audit act amendments of 1996 at 31 USC sections 503, 1111, and 7501 et. seqUniform grants guidance. Financial statements presented in the auditor's report shall comply with generally accepted accounting principles and conform to the accounting system prescribed by the Department of Public Instruction.
The auditor shall express an opinion on the financial statements of all funds covered in the scope of this audit engagement. If the auditor is unable to express an unqualified opinion, the auditor shall state fully the reasons for qualification or disclaimer of opinion. The district recognizes it has the responsibility to correct any deficiency which results in a qualification or disclaimer of opinion.
INDEPENDENCE
Implicit in the auditor's expressions of an unqualified opinion on financial statements is the auditor's representation of independence with respect to those statements.
TIMING, LOCATION AND CONDUCT OF AUDIT WORK
The district recognizes that its appropriate officers have the responsibility for the proper recording of transactions in the books of account, for the safeguarding of assets and for the substantial accuracy of the financial statements. These district officers have the responsibility to close and balance all accounts and to have prepared the financial statements for all funds to be examined by the auditor.
The audit shall be conducted on district premises at a mutually agreeable time, and the district shall provide space deemed adequate by the auditor to conduct the examination officially.
