120.14 (3) The annual meeting may authorize and direct an audit of the school district accounts by a licensed certified public accountant
licensed or certified under ch. 442.
16,2760r
Section 2760r. 120.18 (1) (gm) of the statutes is amended to read:
120.18 (1) (gm) Payroll and related benefit costs for all school district employees in the previous school year. Costs for represented employees shall be based upon the costs of any collective bargaining agreements covering such employees for the previous school year. If, as of the time specified by the department for filing the report, the school district has not entered into a collective bargaining agreement for any portion of the previous school year with the recognized or certified representative of any of its employees and the school district and the representative have been required to submit final offers under s. 111.70 (4) (cm) 6., increased costs limited to the lower of the school district's offer or the representative's offer shall be reflected in the report. The school district shall amend the annual report to reflect any change in such costs as a result of any award or settlement under s. 111.70 (4) (cm) 6. between the date of filing the report and October 1. Any such amendment shall be concurred in by the licensed certified public accountant licensed or certified under ch. 442 certifying the school district audit.
16,2761
Section 2761. 121.004 (6) of the statutes is amended to read:
121.004
(6) Net cost. The "net cost" of a fund means the gross cost of that fund minus all nonduplicative revenues and other financing sources of that fund except property taxes
and, general aid
, and aid received under s. 79.095 (4). In this subsection, "nonduplicative revenues" includes federal financial assistance under
20 USC 236 to
245, to the extent permitted under federal law and regulations.
16,2761d
Section 2761d. 121.004 (7) (c) 1. c. of the statutes is created to read:
121.004 (7) (c) 1. c. A pupil enrolled in a 4-year-old kindergarten program who is not a child with a disability, as defined in s. 115.76 (5), shall be counted as 0.3 pupil.
16,2761g
Section 2761g. 121.004 (7) (cm) of the statutes is amended to read:
121.004 (7) (cm) A Notwithstanding par. (c) (intro.) and 1. c., a pupil enrolled in a 4-year-old kindergarten program that provides the required number of hours of direct pupil instruction under s. 121.02 (1) (f) 2. shall be counted as 0.6 pupil if the program and that annually provides at least 87.5 additional hours of outreach activities shall be counted as 0.4 pupil if the child is not a child with a disability, as defined in s. 115.76 (5), and as 0.6 pupil if the pupil is a child with a disability.
16,2762
Section 2762. 121.007 of the statutes is amended to read:
121.007 Use of state aid; exemption from execution. All moneys paid to a school district under s. 20.255 (2) (ac), (bc), (cg), and (cr) and (q) shall be used by the school district solely for the purposes for which paid. Such moneys are exempt from execution, attachment, garnishment, or other process in favor of creditors, except as to claims for salaries or wages of teachers and other school employees and as to claims for school materials, supplies, fuel, and current repairs.
16,2762d
Section 2762d. 121.02 (1) (a) 2. of the statutes is amended to read:
121.02 (1) (a) 2. Ensure that all instructional staff of charter schools located in the school district hold a license or permit to teach issued by the department. The state superintendent shall promulgate rules defining "instructional staff" for purposes of this subdivision and s. 118.40 (2r) (d) 1.
16,2763m
Section 2763m. 121.02 (1) (o) of the statutes is amended to read:
121.02 (1) (o) Annually distribute the performance disclosure report under comply with the requirements of s. 115.38 (2). The school board may include additional information in the report under s. 115.38 (2).
16,2764c
Section 2764c. 121.05 (1) (a) 8. of the statutes is amended to read:
121.05 (1) (a) 8. Pupils enrolled in the school operated by the Wisconsin School Educational Services Program for the Deaf and Hard of Hearing or the school operated by the Wisconsin Center for the Blind and Visually Impaired under subch. III of ch. 115 for whom the school district is paying tuition under s. 115.53 (2) determined by multiplying the total number of periods in each day in which the pupils are enrolled in the local public school by the total number of days for which the pupils are enrolled in the local public school and dividing the product by 1,080.
16,2764L
Section 2764L. 121.06 (4) of the statutes is amended to read:
121.06 (4) For purposes of computing state aid under s. 121.08, equalized valuations calculated under sub. (1) and certified under sub. (2) shall include the full value of computers property that are is exempt under s. 70.11 (39) and (39m) as determined under s. 79.095 (3).
16,2764m
Section 2764m. 121.07 (6) (a) (intro.) of the statutes is amended to read:
121.07 (6) (a) (intro.) "Shared cost" is the sum of the net cost of the general fund and the net cost of the debt service fund, except that "shared cost" excludes any costs, including attorney fees, incurred by a school district as a result of its participation in a lawsuit commenced against the state, beginning with such costs incurred in the fiscal year in which the lawsuit is commenced, excludes any expenditures from a capital improvement fund created under s. 120.135, excludes any expenditures made as a result of the revenue limit increase under s. 121.91 (4) (L), and excludes the costs of transporting those transfer pupils for whom the school district operating under ch. 119 does not receive intradistrict transfer aid under s. 121.85 (6) as a result of s. 121.85 (6) (am). In this paragraph, "net cost of the debt service fund" includes all of the following amounts:
16,2765z
Section 2765z. 121.07 (6) (d) of the statutes is repealed and recreated to read:
121.07 (6) (d) The "secondary ceiling cost per member" in the 2001-02 school year and in each school year thereafter is an amount determined by dividing the state total shared cost in the previous school year by the state total membership in the previous school year and multiplying the result by 0.90.
16,2767f
Section 2767f. 121.07 (7) (b) of the statutes is amended to read:
121.07 (7) (b) The "secondary guaranteed valuation per member" is an amount, rounded to the next lower dollar, that, after subtraction of payments under ss. 121.09 and 121.85 (6) (b) 2. and 3. and (c), fully distributes an amount equal to the amount remaining in the appropriation under s. 20.255 (2) (ac) plus $75,000,000 in the 1997-98 school year and $100,000,000 in the 1998-99 $115,000,000 in the 2002-03 school year for payments under ss. 121.08, 121.105, 121.85 (6) (a) and (g) and 121.86.
16,2767h
Section 2767h. 121.08 (4) (a) 2. of the statutes is amended to read:
121.08 (4) (a) 2. Divide the sum under subd. 1. by the total amount of state aid that all school districts are eligible to be paid from the appropriation under s. 20.255 (2) (ac), calculated as if the reduction under par. (c)
(b) had not occurred.
16,2767j
Section 2767j. 121.08 (4) (a) 3. of the statutes is amended to read:
121.08 (4) (a) 3. Multiply the amount of state aid that the school district is eligible to be paid from the appropriation under s. 20.255 (2) (ac), calculated as if the reduction under par. (c) (b) had not occurred, by the quotient under subd. 2.
16,2767k
Section 2767k. 121.08 (4) (b) of the statutes is amended to read:
121.08 (4) (b) The amount of state aid that the school district operating under ch. 119 is eligible to be paid from the appropriation under s. 20.255 (2) (ac) shall also be reduced by 50% 45% of the amounts paid under s. 119.23 (4) and (4m) in the current school year.
16,2767L
Section 2767L. 121.08 (4) (c) of the statutes is repealed.
16,2767Lm
Section 2767Lm. 121.08 (4) (d) of the statutes is amended to read:
121.08 (4) (d) The state superintendent shall ensure that the total amount of aid reduction under pars. (a) to (c) and (b) lapses to the general fund.
16,2767m
Section 2767m. 121.085 of the statutes is created to read:
121.085 Interest on delayed payment. Beginning in 2003, annually on the 3rd Monday in June, from the appropriation under s. 20.255 (2) (am), the department shall pay to each school district an amount equal to the interest that the school district would have earned on its portion of the delayed school aid payment under s. 121.15 (1m) (a) 4. if the school aid payment had been made on the 3rd Monday in June instead of on the 4th Monday in July. Interest shall be calculated using the annualized rate of return on investments in the state investment fund for April.
16,2768
Section 2768. 121.09 (1) of the statutes is amended to read:
121.09 (1) If, on or after July 1, 1980, the tax appeals commission or a court makes a final redetermination on the assessment of property subject to taxation under s. 70.995 that is lower than the previous assessment, or if, on or after January 1, 1982, the state board of assessors makes a final redetermination on the assessment of property subject to taxation under s. 70.995 that is lower than the previous assessment, the school board of the school district in which the property is located may, within 4 years after the date of the determination, decision, or judgment, file the determination of the state board of assessors, the decision of the tax appeals commission, or the judgment of the court with the state superintendent, requesting an adjustment in state aid to the school district. If the state superintendent determines that the determination, decision, or judgment is final and that it has been filed within the 4-year period, the state shall pay to the school district in the subsequent fiscal year, from the appropriations appropriation under s. 20.255 (2) (ac) and (q), an amount equal to the difference between the state aid computed under s. 121.08 for the school year commencing after the year subject to the valuation recertification, using the school district's equalized valuation as originally certified, and the state aid computed under s. 121.08 for that school year using the school district's equalized valuation as recertified under s. 70.57 (2).
16,2769
Section 2769. 121.105 (2) (a) 1. of the statutes is renumbered 121.105 (2) (am) and amended to read:
121.105 (2) (am) If a school district would receive less in state aid in the current year before any adjustment is made under s. 121.15 (4) (b) than an amount equal to 85% of the sum of the state aid that it received in the previous school year and the adjustment, if any, made under s. 121.15 (4) (b) in the current school year, its state aid for the current school year shall be increased to an amount equal to 85% of the state aid received in the previous school year.
16,2770
Section 2770. 121.105 (2) (a) 2. of the statutes is repealed.
16,2771
Section 2771. 121.105 (2) (a) 3. of the statutes is repealed.
16,2772
Section 2772. 121.105 (3) of the statutes is amended to read:
121.105 (3) In the school year in which a school district consolidation takes effect under s. 117.08 or 117.09 and in each of the subsequent 4 school years, the consolidated school district's state aid shall be an amount that is not less than the aggregate state aid received by the consolidating school districts in the school year prior to the school year in which the consolidation takes effect. The additional state aid shall be paid from the appropriations appropriation under s. 20.255 (2) (ac) and (q).
16,2776
Section 2776. 121.15 (1m) (a) 1. of the statutes is repealed.
16,2777
Section 2777. 121.15 (1m) (a) 2. of the statutes is repealed.
16,2777g
Section 2777g. 121.15 (1m) (a) 4. of the statutes is created to read:
121.15 (1m) (a) 4. Beginning in the 2002-03 school year, from the appropriation under s. 20.255 (2) (ac), annually the state shall pay to school districts an amount determined as follows on the 4th Monday in July of the following school year:
a. Subtract the amount transferred to the tax relief fund under s. 16. 518 (4) from the amount calculated by the secretary of administration under s. 16.518 (4).
b. Subtract the remainder under subd. 4. a. from $115,000,000.
16,2777r
Section 2777r. 121.15 (1m) (b) of the statutes is amended to read:
121.15 (1m) (b) The percentages under subs. (1) (a) and (1g) (a) shall be reduced proportionally to reflect the payments made under par. (a) 3. The percentage for June under subs. (1) (a) and (1g) (a) shall also be reduced to reflect the payment made under par. (a) 4. School districts shall treat the payments made in July under par. (a) as if they had been received in the previous school year.
16,2779
Section 2779. 121.15 (3m) (a) 1. of the statutes is amended to read:
121.15 (3m) (a) 1. "Partial school revenues" means the sum of state school aids, other than the amounts appropriated under s. 20.255 (2) (bi)
(am) and (cv)
,; property taxes levied for school districts
; and aid paid to school districts under s. 79.095 (4)
; less the amount of any revenue limit increase under s. 121.91 (4) (L) , less the amount of any revenue limit increase under s. 121.91 (4) (a) 2. due to a school board's increasing the services that it provides by adding responsibility for providing a service transferred to it from another school board, less the amount of any revenue limit increase under s. 121.91 (4) (a) 3. and, less the amount of any revenue limit increase under s. 121.91 (4) (j), less the amount of any revenue limit increase under s. 121.91 (4) (h), less the amount of any property taxes levied for the purpose of s. 120.13 (19), and less an amount equal to 45% of the amount estimated to be paid under s. 119.23 (4) and (4m).
16,2779m
Section 2779m. 121.15 (3m) (a) 2. of the statutes is amended to read:
121.15 (3m) (a) 2. "State school aids" means those aids appropriated under s. 20.255 (1) (b) and (2), other than s. 20.255 (2)
(am), (fm), (fu), (k),
(kn), and (m), and under ss. 20.275 (1) (d), (es), (et) and (f) and 20.285 (1) (ee), (r) and (rc) and those aids appropriated under s. 20.275 (1) (s) that are used to provide grants or educational telecommunications access to school districts under s. 44.73.
16,2779s
Section 2779s. 121.54 (3) of the statutes is amended to read:
121.54 (3) Transportation for children with disabilities. Every school board shall provide transportation for children with disabilities, as defined in s. 115.76 (5), to any public or private elementary or high school, to the school operated by the Wisconsin Center for the Blind and Visually Impaired or the school operated by the Wisconsin School Educational Services Program for the Deaf and Hard of Hearing or to any special education program for children with disabilities sponsored by a state tax-supported institution of higher education, including a technical college, regardless of distance, if the request for such transportation is approved by the state superintendent. Approval shall be based on whether or not the child can walk to school with safety and comfort. Section 121.53 shall apply to transportation provided under this subsection.
16,2780
Section 2780. 121.79 (1) (d) (intro.) of the statutes is amended to read:
121.79 (1) (d) (intro.) For pupils in foster homes, treatment foster homes, or group homes, if the foster home, treatment foster home, or group home is located outside the school district in which the pupil's parent or guardian resides and either of the following applies:
16,2781
Section 2781. 121.79 (1) (d) 1. of the statutes is repealed.
16,2782
Section 2782. 121.79 (1) (d) 3. of the statutes is created to read:
121.79 (1) (d) 3. The pupil is a child with a disability, as defined in s. 115.76 (5), and at least 4% of the pupils enrolled in the school district reside in foster homes, treatment foster homes, or group homes that are not exempt under s. 70.11. Notwithstanding s. 121.83 (1) (d), the annual tuition rate for pupils under this subdivision is the special annual tuition rate only, as described in s. 121.83 (1) (c).
16,2783
Section 2783. 121.85 (6) (e) of the statutes is amended to read:
121.85 (6) (e) Sources of aid payments. State aid under this section shall be paid from the appropriations appropriation under s. 20.255 (2) (ac) and (q).
16,2784
Section 2784. 121.85 (8) of the statutes is amended to read:
121.85 (8) Transferred pupils. Pupils transferring schools under this section shall be subject to the same rules and regulations as resident pupils and shall have the responsibilities, privileges, and rights of resident pupils in the school district or attendance area. Subject to this subsection, a pupil transferring schools under either sub. (3) (a) or (b) has the right to complete his or her education at the elementary, middle, or high school to which he or she transfers so long as full funding therefor is available under s. 20.255 (2) (ac) and (q).
16,2785
Section 2785. 121.85 (9) (c) of the statutes is amended to read:
121.85 (9) (c) The obligation under par. (a) to organize planning councils shall apply only with regard to school terms for which full pupil transfer aids are appropriated under s. 20.255 (2) (ac) and (q) and planning council assistance funds are appropriated under s. 20.255 (1) (a).
16,2788m
Section 2788m. 121.90 (1) (f) of the statutes is created to read:
121.90 (1) (f) In determining a school district's revenue limit for the 2002-03 school year or for any school year thereafter, the department shall calculate the number of pupils enrolled in each school year prior to the 2002-03 school year under s. 121.004 (7) (c) (intro.), s. 121.004 (7) (c) 1. c., as created by 2001 Wisconsin Act .... (this act), and s. 121.004 (7) (cm), as affected by 2001 Wisconsin Act .... (this act).
16,2789
Section 2789. 121.905 (1) of the statutes is amended to read:
121.905 (1) In this section, "revenue ceiling" means $6,300 $6,700 in the 1999-2000 2001-02 school year and in any subsequent school year means $6,500 $6,900.
16,2789m
Section 2789m. 121.905 (3) (a) 1. of the statutes is amended to read:
121.905 (3) (a) 1. Except as provided under subd. 2., calculate the sum of the amount of state aid received in the previous school year and property taxes levied for the previous school year, excluding property taxes levied for the purpose of s. 120.13 (19) and excluding funds described under s. 121.91 (4) (c), and the costs of the county children with disabilities education board program, as defined in s. 121.135 (2) (a) 2., for pupils who were school district residents and solely enrolled in a special education program provided by a county children with disabilities education board in the previous school year.
16,2791m
Section 2791m. 121.91 (2m) (e) 1. of the statutes is amended to read:
121.91 (2m) (e) 1. Divide the sum of the amount of state aid received in the previous school year and property taxes levied for the previous school year, excluding property taxes levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4) (c), by the average of the number of pupils enrolled in the 3 previous school years.
16,2797
Section 2797. 121.91 (4) (dg) of the statutes is created to read:
121.91 (4) (dg) Notwithstanding par. (d), if a school district's revenue in the preceding school year was less than the limit under sub. (2m) in the preceding school year, the school district received an increase in aid under s. 121.15 (4) (b) in the current school year, and the increase in aid was less than the amount determined under subd. 2., the limit otherwise applicable to the school district's revenue in the current school year under sub. (2m) is increased by an amount determined as follows:
1. Determine the increase in aid under s. 121.15 (4) (b).
2. Subtract the school district's revenue in the preceding school year from the school district's limit under sub. (2m) in the preceding school year.
3. Subtract from subd. 2. the amount determined under subd. 1. and multiply the remainder by 0.75.
4. Add the results under subds. 1. and 3.
16,2798
Section 2798. 121.91 (4) (dr) of the statutes is created to read:
121.91 (4) (dr) Notwithstanding par. (d), if a school district's revenue in the preceding school year was less than the limit under sub. (2m) in the preceding school year, the school district received an increase in aid under s. 121.15 (4) (b) in the current school year, and the increase in aid was equal to or greater than the amount determined under par. (dg) 2., the limit otherwise applicable to the school district's revenue in the current school year under sub. (2m) is increased by the difference between the amount of its revenue in the preceding school year and the amount of the limit in the preceding school year under sub. (2m).
16,2798f
Section 2798f. 121.91 (4) (i) of the statutes is created to read:
121.91 (4) (i) The limit otherwise applicable to a school district under sub. (2m) in any school year is increased by an amount equal to the amount of property taxes levied for the purpose of s. 120.13 (19) for that school year.
16,2798g
Section 2798g. 121.91 (4) (j) of the statutes is created to read:
121.91 (4) (j) If a school board implemented an intradistrict pupil transfer program to reduce racial imbalance in the school district after June 30, 1993, but before the effective date of this paragraph .... [revisor inserts date], the limit otherwise applicable to the school district under sub. (2m) in the 2001-02, 2002-03, and 2003-04 school years is increased by an amount equal to one-third of the amount received in the 1994-95 school year under s. 121.85 as a result of implementing the program.
