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. 119.23 (7) (a) of the statutes is repealed.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.
