AB40-ASA1,1013,2
11. The private school offers no fewer than 19 summer days of instruction during
2that summer.
AB40-ASA1,1013,43 2. Each summer day of instruction offered by the private school under subd. 1.
4is comprised of no fewer than 270 minutes of instruction.
AB40-ASA1,1013,75 3. Each pupil for whom the private school seeks a payment under par. (a)
6attends no fewer than 15 days of summer instruction at the private school during
7that summer.
AB40-ASA1,1868 8Section 1868. 119.23 (4r) (a) 1. of the statutes is repealed.
AB40-ASA1,1869 9Section 1869. 119.23 (4r) (a) 2. of the statutes is renumbered 119.23 (4r) (a)
10and amended to read:
AB40-ASA1,1013,1211 119.23 (4r) (a) In the 2010-11 school year and in any school year thereafter,
12multiply
Multiply the amount determined under sub. (4) (b) or (bg) by 0.616.
AB40-ASA1,1871 13Section 1871. 119.23 (5) of the statutes is amended to read:
AB40-ASA1,1013,1714 119.23 (5) The state superintendent shall ensure that pupils and parents and
15guardians of pupils who reside in the city are informed annually of the private
16schools participating in the program under this section and in the program under s.
17118.60
.
AB40-ASA1,1872m 18Section 1872m. 119.23 (7) (ad) of the statutes is created to read:
AB40-ASA1,1014,519 119.23 (7) (ad) The governing body of a private school participating in the
20program under this section and accredited as required under sub. (2) (a) 7. shall
21ensure that the private school continuously maintains accreditation from Wisconsin
22North Central Association, Wisconsin Religious and Independent School
23Accreditation, Independent Schools Association of the Central States, Wisconsin
24Evangelical Lutheran Synod School Accreditation, National Lutheran School
25Accreditation, Wisconsin Association of Christian Schools, the diocese or archdiocese

1within which the private school is located, by any other organization recognized by
2the National Council for Private Schools Accreditation, or, for a private school to
3which sub. (2) (a) 7. c. applies, the Institute for the Transformation of Learning at
4Marquette University, as long as the private school continues to participate in the
5program under this section.
AB40-ASA1,1873 6Section 1873. 119.23 (7) (am) 1. of the statutes is amended to read:
AB40-ASA1,1014,217 119.23 (7) (am) 1. An independent financial audit of the private school
8conducted by an independent certified public accountant, accompanied by the
9auditor's statement that the report is free of material misstatements and fairly
10presents pupil costs under sub. (4) (b) 1 (bg). The audit under this subdivision shall
11be limited in scope to those records that are necessary for the department to make
12payments under subs. (4) and (4m). The auditor shall conduct his or her audit,
13including determining sample sizes and evaluating financial viability, in accordance
14with the auditing standards established by the American Institute of Certified
15Public Accountants. The department may not require an auditor to comply with
16standards that exceed the scope of the standards established by the American
17Institute of Certified Public Accountants. If a private school participating in the
18program under this section also accepts pupils under s. 118.60, the private school
19may submit one comprehensive financial audit to satisfy the requirements of this
20subdivision and s. 118.60 (7) (am) 1. The private school shall include in the
21comprehensive financial audit the information specified under s. 118.60 (7) (am) 1.
AB40-ASA1,1873m 22Section 1873m. 119.23 (7) (b) 3. of the statutes is amended to read:
AB40-ASA1,1015,323 119.23 (7) (b) 3. Ensure that any teacher's aide employed by the private school
24has graduated from high school, been granted a declaration of equivalency of high
25school graduation, or been issued a general educational development certificate of

1high school equivalency, or has obtained a degree or educational credential higher
2than a high school diploma, declaration of equivalency of high school graduation, or
3general educational development certificate of high school equivalency
.
AB40-ASA1,1873p 4Section 1873p. 119.23 (7) (d) 1. b. of the statutes is amended to read:
AB40-ASA1,1015,165 119.23 (7) (d) 1. b. A copy of the school's current certificate of occupancy issued
6by the municipality within which the school is located. If the private school moves
7to a new location, the private school shall submit a copy of the new certificate of
8occupancy issued by the municipality within which the school is located to the
9department before the attendance of pupils at the new location and before the next
10succeeding date specified in s. 121.05 (1) (a). If the municipality within which the
11private school is located does not issue certificates of occupancy, the private school
12may submit a certificate of occupancy issued by the local or regional governmental
13unit with authority to issue certificates of occupancy or a letter or form from the
14municipality within which the private school is located that explains that the
15municipality does not
issue certificates of occupancy. A temporary certificate of
16occupancy does not meet the requirement of this subdivision.
AB40-ASA1,1874 17Section 1874. 119.23 (7) (e) of the statutes, as affected by 2013 Wisconsin Act
188
, is amended to read:
AB40-ASA1,1016,219 119.23 (7) (e) In the 2009-10 school year, each private school participating in
20the program under this section shall administer a nationally normed standardized
21test in reading, mathematics, and science to pupils attending the school under the
22program in the 4th, 8th, and 10th grades. Beginning in the 2010-11 school year and
23annually thereafter, each
Each private school participating in the program under
24this section shall administer the examinations required under s. 118.30 (1s) to pupils

1attending the school under the program. The private school may administer
2additional standardized tests to such pupils.
AB40-ASA1,1875d 3Section 1875d. 119.23 (7) (em) of the statutes is created to read:
AB40-ASA1,1016,174 119.23 (7) (em) 1. Beginning in the 2013-14 school year, the governing body of
5each private school participating in the program under this section shall, subject to
6subd. 2., annually, by January 15, provide the department with evidence
7demonstrating that the private school remains accredited for the current school year
8as required under par. (ad). The governing body shall include as evidence of
9accreditation a letter prepared by Wisconsin North Central Association, Wisconsin
10Religious and Independent School Accreditation, Independent Schools Association
11of the Central States, Wisconsin Evangelical Lutheran Synod School Accreditation,
12National Lutheran School Accreditation, Wisconsin Association of Christian
13Schools, the diocese or archdiocese within which the private school is located, by any
14other organization recognized by the National Council for Private Schools
15Accreditation, or, for a private school to which sub. (2) (a) 7. c. applies, the Institute
16for the Transformation of Learning at Marquette University, which confirms that the
17private school is accredited by that entity as of the date of the letter.
AB40-ASA1,1016,1918 2. The governing body shall immediately notify the department if its
19accreditation status changes.
AB40-ASA1,1875t 20Section 1875t. 119.23 (10) (a) 2. of the statutes is amended to read:
AB40-ASA1,1016,2321 119.23 (10) (a) 2. Failed to provide the notice or pay the fee required under sub.
22(2) (a) 3. or 3m. b., or provide the information required under sub. (7) (am) or (d), by
23the date or within the period specified.
AB40-ASA1,1876 24Section 1876. 119.23 (10) (a) 3. of the statutes is amended to read:
AB40-ASA1,1017,3
1119.23 (10) (a) 3. Failed to refund to the state any overpayment made under
2s. 119.23 (4) (b), 2011 stats., or s. 119.23 (4) (bg), 2011 stats., or under sub. (4) (b) or
3(bg) or (4m) by the date specified by department rule.
AB40-ASA1,1876db 4Section 1876db. 119.23 (10) (am) 1. of the statutes is amended to read:
AB40-ASA1,1017,65 119.23 (10) (am) 1. The private school has not complied with the requirement
6requirements under sub. (7) (f) or (em).
AB40-ASA1,1876dg 7Section 1876dg. 119.23 (10) (ar) of the statutes is created to read:
AB40-ASA1,1017,218 119.23 (10) (ar) 1. If the state superintendent determines that a private school
9has failed to continuously maintain accreditation as required under sub. (7) (ad),
10that the governing body of the private school has withdrawn the private school from
11the accreditation process, or that the private school's accreditation has been revoked
12or terminated by Wisconsin North Central Association, Wisconsin Religious and
13Independent School Accreditation, Independent Schools Association of the Central
14States, Wisconsin Evangelical Lutheran Synod School Accreditation, National
15Lutheran School Accreditation, Wisconsin Association of Christian Schools, the
16diocese or archdiocese within which the private school is located, by any other
17organization recognized by the National Council for Private Schools Accreditation,
18or, for a private school to which sub. (2) (a) 7. c. applies, the Institute for the
19Transformation of Learning at Marquette University, the state superintendent shall
20issue an order barring the private school's participation in the program under this
21section at the end of the current school year.
AB40-ASA1,1018,1022 2. A private school whose participation in the program under this section is
23barred under subd. 1. may not participate in the program under this section or under
24s. 118.60 until the governing body of the private school demonstrates to the
25satisfaction of the department that it has obtained accreditation from Wisconsin

1North Central Association, Wisconsin Religious and Independent School
2Accreditation, Independent Schools Association of the Central States, Wisconsin
3Evangelical Lutheran Synod School Accreditation, National Lutheran School
4Accreditation, Wisconsin Association of Christian Schools, the diocese or archdiocese
5within which the private school is located, or by any other organization recognized
6by the National Council for Private Schools Accreditation, provided the accreditation
7is from an entity other than the entity with which the private school failed to
8continuously maintain accreditation or, if the private school's accreditation was
9revoked or terminated, other than the entity that revoked or terminated the private
10school's accreditation.
AB40-ASA1,1876dj 11Section 1876dj. 119.23 (10) (c) of the statutes is amended to read:
AB40-ASA1,1018,1412 119.23 (10) (c) Whenever the state superintendent issues an order under par.
13(a), (am), (ar), or (b), he or she shall immediately notify the parent or guardian of each
14pupil attending the private school under this section.
AB40-ASA1,1876dL 15Section 1876dL. 119.23 (11) (c) of the statutes is created to read:
AB40-ASA1,1018,1816 119.23 (11) (c) Within 10 days after receiving the information submitted as
17required under sub. (7) (em), notify the participating private school of receipt and
18approval of accreditation status.
AB40-ASA1,1878 19Section 1878. 121.004 (7) (em) of the statutes is created to read:
AB40-ASA1,1019,220 121.004 (7) (em) A pupil attending public school outside his or her school
21district of residence under s. 118.53 shall be counted as 0.25 pupil for each course the
22pupil attends at the public school during the school year. A pupil attending public
23school in his or her school district of residence under s. 118.53 shall be counted as the
24result obtained by dividing the number of hours of direct pupil instruction scheduled
25for the pupil at the public school during the school year by the number of hours of

1direct pupil instruction that the school district scheduled for a pupil in the same
2grade during the school year.
AB40-ASA1,1879 3Section 1879. 121.02 (1) (a) 2. of the statutes is amended to read:
AB40-ASA1,1019,104 121.02 (1) (a) 2. Subject to s. 118.40 (8) (b) 2. and 3., ensure that all instructional
5staff of charter schools located in the school district hold a license or permit to teach
6issued by the department. For purposes of this subdivision, a virtual charter school
7is located in the school district specified in s. 118.40 (8) (a) and a charter school
8established under s. 118.40 (3) (c) 1. c. is located in the school district specified in s.
9118.40 (3) (c) 1. c. The state superintendent shall promulgate rules defining
10"instructional staff" for purposes of this subdivision.
AB40-ASA1,1881 11Section 1881. 121.05 (1) (a) 12m. of the statutes is created to read:
AB40-ASA1,1019,1212 121.05 (1) (a) 12m. Pupils attending a public school under s. 118.53.
AB40-ASA1,1882 13Section 1882. 121.05 (3m) of the statutes is created to read:
AB40-ASA1,1019,1814 121.05 (3m) If pupils enrolled in a school will not be in attendance at the school
15on any of the dates specified in sub. (1) (a) or (2) because of a regularly scheduled
16holiday or for a reason approved by the school board, the state superintendent shall
17permit the membership counting date to occur on the 3rd weekday that follows the
18next school day on which school is in session.
AB40-ASA1,1883 19Section 1883. 121.07 (6) (e) 1. of the statutes is amended to read:
AB40-ASA1,1020,320 121.07 (6) (e) 1. For a school district created by a consolidation under s. 117.08
21or 117.09, in the school year in which the consolidation takes effect and in each of the
22subsequent 4 school years, the amounts under pars. (b) and (d) shall be multiplied
23by 1.15 and rounded to the next lowest dollar. In the 5th school year following the
24school year in which the consolidation took effect, the amounts under pars. (b) and
25(d) shall be multiplied by 1.10 and rounded to the next lower dollar. In the 6th school

1year following the school year in which the consolidation took effect, the amounts
2under pars. (b) and (d) shall be multiplied by 1.05 and rounded to the next lower
3dollar.
AB40-ASA1,1884 4Section 1884. 121.07 (7) (e) 1. of the statutes is amended to read:
AB40-ASA1,1020,135 121.07 (7) (e) 1. For a school district created by a consolidation under s. 117.08
6or 117.09, in the school year in which the consolidation takes effect and in each of the
7subsequent 4 school years, the amounts under pars. (a) to (bm) shall be multiplied
8by 1.15 and rounded to the next lower dollar. In the 5th school year following the
9school year in which the consolidation took effect, the amounts under pars. (a) to (bm)
10shall be multiplied by 1.10 and rounded to the next lower dollar. In the 6th school
11year following the school year in which the consolidation took effect, the amounts
12under pars. (a) to (bm) shall be multiplied by 1.05 and rounded to the next lower
13dollar.
AB40-ASA1,1884p 14Section 1884p. 121.08 (4) (a) 2. of the statutes is amended to read:
AB40-ASA1,1020,1715 121.08 (4) (a) 2. Divide the sum under subd. 1. by the total amount of state aid
16that all school districts are eligible to be paid from the appropriation under s. 20.255
17(2) (ac), calculated as if the reduction under par. (b) or (br) had not occurred.
AB40-ASA1,1884r 18Section 1884r. 121.08 (4) (a) 3. of the statutes is amended to read:
AB40-ASA1,1020,2119 121.08 (4) (a) 3. Multiply the amount of state aid that the school district is
20eligible to be paid from the appropriation under s. 20.255 (2) (ac), calculated as if the
21reduction under par. (b) or (br) had not occurred, by the quotient under subd. 2.
AB40-ASA1,1885g 22Section 1885g. 121.08 (4) (b) 1. of the statutes is amended to read:
AB40-ASA1,1021,523 121.08 (4) (b) 1. Multiply the amounts paid under s. 119.23 (4) and (4m) in the
242009-10 school year by 41.6 percent, and multiply the amounts paid under s. 119.23
25(4) and (4m) in the 2010-11 to 2012-13 school year and in each school year thereafter

1years by 38.4 percent. Beginning in the 2013-14 school year, multiply the amounts
2paid under s. 119.23 (4) and (4m) in the current school year by a percentage
3determined by subtracting 3.2 percentage points from the percentage that was
4applied under this subdivision in the previous school year. This subdivision does not
5apply after the 2024-25 school year.
AB40-ASA1,1886g 6Section 1886g. 121.08 (4) (br) of the statutes is repealed.
AB40-ASA1,1887g 7Section 1887g. 121.08 (4) (d) of the statutes is amended to read:
AB40-ASA1,1021,98 121.08 (4) (d) The state superintendent shall ensure that the total amount of
9aid reduction under pars. (a), and (b), and (br) lapses to the general fund.
AB40-ASA1,1888 10Section 1888. 121.105 (3) of the statutes is amended to read:
AB40-ASA1,1021,2411 121.105 (3) In the school year in which a school district consolidation takes
12effect under s. 117.08 or 117.09 and in each of the subsequent 4 school years, the
13consolidated school district's state aid shall be an amount that is not less than the
14aggregate state aid to which the consolidating school districts were eligible in the
15school year prior to the school year in which the consolidation takes effect. In the 5th
16school year following the school year in which the consolidation took effect, the
17consolidated school district is entitled to a payment under this subsection in an
18amount that is equal to 66 percent of the payment that the consolidated school
19district received under this subsection in the prior school year. In the 6th school year
20following the school year in which the consolidation took effect, the consolidated
21school district is entitled to a payment under this subsection in an amount that is
22equal to 33 percent of the payment that the consolidated school district received in
23the 4th school year following the school year in which the consolidation took effect.

24The additional state aid shall be paid from the appropriation under s. 20.255 (2) (ac).
AB40-ASA1,1889 25Section 1889. 121.54 (2) (c) of the statutes is amended to read:
AB40-ASA1,1022,13
1121.54 (2) (c) An annual or special meeting of a common or union high school
2district, or the school board of a unified school district, may elect to provide
3transportation for pupils who are not required to be transported under this section,
4including pupils attending public school under s. 118.145 (4) or 118.53.
5Transportation may be provided for all or some of the pupils who reside in the school
6district to and from the public school they are entitled to attend or the private school,
7within or outside the school district, within whose attendance area they reside. If
8transportation is provided for less than all such pupils there shall be reasonable
9uniformity in the minimum distance that pupils attending public and private schools
10will be transported. Except for elementary school districts electing to furnish
11transportation under par. (b) 2., this paragraph does not permit a school district
12operating only elementary grades to provide transportation for pupils attending
13private schools.
AB40-ASA1,1891 14Section 1891. 121.58 (2) (a) 4. of the statutes is amended to read:
AB40-ASA1,1022,1815 121.58 (2) (a) 4. For each pupil so transported whose residence is more than
1612 miles from the school attended, $180 per school year in the 2006-07 school year
17and
$220 per school year in the 2012-13 school year and $275 per school year
18thereafter.
AB40-ASA1,1891m 19Section 1891m. 121.59 of the statutes is created to read:
AB40-ASA1,1022,21 20121.59 High cost transportation aid. (1) In this section, "transportation
21costs" means costs that are eligible for reimbursement under s. 121.58.
AB40-ASA1,1022,23 22(2) Annually the department shall pay to each school district the amount
23determined as follows:
AB40-ASA1,1023,3
1(a) Divide the statewide school district transportation costs in the previous
2school year by the statewide membership in the previous school year and multiply
3the quotient by 1.5.
AB40-ASA1,1023,54 (b) Divide the school district's transportation costs in the previous school year
5by the school district's membership in the previous school year.
AB40-ASA1,1023,66 (c) Subtract the product under par. (a) from the quotient under par. (b).
AB40-ASA1,1023,87 (d) If the remainder under par. (c) is a positive number, multiply it by the school
8district's membership.
AB40-ASA1,1023,109 (e) Divide the product under par. (d) for the school district by the product under
10par. (d) for all school districts.
AB40-ASA1,1023,1211 (f) Multiply the quotient under par. (e) by the amount appropriated under s.
1220.255 (2) (cq).
AB40-ASA1,1023,14 13(3) Aid under this section shall be paid from the appropriation under s. 20.255
14(2) (cq).
AB40-ASA1,1892 15Section 1892. 121.83 (1) (a) 2. of the statutes is amended to read:
AB40-ASA1,1023,1816 121.83 (1) (a) 2. If the agency of service counts the pupil under s. 121.05 (1) (a)
17or (2), or on an alternate counting date under s. 121.05 (3) or (3m), state general aid
18shall be subtracted.
AB40-ASA1,1893 19Section 1893. 121.90 (1) (intro.) of the statutes is amended to read:
AB40-ASA1,1024,220 121.90 (1) (intro.) "Number of pupils enrolled" means the number of pupils
21enrolled on the 3rd Friday of September, including pupils identified in s. 121.05 (1)
22(a) 1. to 11. and 13. and pupils enrolled and counted on an alternate counting date
23under s. 121.05 (3) or (3m)
, and the number of pupils attending the Challenge
24Academy program under s. 321.03 (1) (c) in the previous spring session, except that

1"number of pupils enrolled" excludes the number of pupils attending public school
2under s. ss. 118.145 (4) and 118.53 and except as follows:
AB40-ASA1,1893sb 3Section 1893sb. 121.905 (3) (c) 5. of the statutes is amended to read:
AB40-ASA1,1024,54 121.905 (3) (c) 5. For the limit for the 2013-14 school year and any the 2014-15
5school year thereafter, make no adjustment, add $75 to the result under par. (b).
AB40-ASA1,1893sd 6Section 1893sd. 121.905 (3) (c) 6. of the statutes is created to read:
AB40-ASA1,1024,87 121.905 (3) (c) 6. For the limit for the 2015-16 school year or any school year
8thereafter, make no adjustment to the result under par. (b).
AB40-ASA1,1893sf 9Section 1893sf. 121.91 (2m) (hm) of the statutes is created to read:
AB40-ASA1,1024,1210 121.91 (2m) (hm) Except as provided in subs. (3), (4), and (8), no school district
11may increase its revenues for the 2013-14 school year or for the 2014-15 school year
12to an amount that exceeds the amount calculated as follows:
AB40-ASA1,1024,1613 1. Divide the sum of the amount of state aid received in the previous school year
14and property taxes levied for the previous school year, excluding property taxes
15levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
16(c), by the average of the number of pupils enrolled in the 3 previous school years.
AB40-ASA1,1024,1717 2. Add $75 to the result under subd. 1.
AB40-ASA1,1024,1918 3. Multiply the result under subd. 2. by the average of the number of pupils
19enrolled in the current school year and the 2 preceding school years.
AB40-ASA1,1893sh 20Section 1893sh. 121.91 (2m) (i) (intro.) of the statutes is amended to read:
AB40-ASA1,1024,2321 121.91 (2m) (i) (intro.) Except as provided in subs. (3), (4), and (8), no school
22district may increase its revenues for the 2013-14 2015-16 school year or for any
23school year thereafter to an amount that exceeds the amount calculated as follows:
AB40-ASA1,1893sj 24Section 1893sj. 121.91 (2m) (r) 1. (intro.) of the statutes is amended to read:
AB40-ASA1,1025,4
1121.91 (2m) (r) 1. (intro.) Notwithstanding pars. (c) to (h) (i), if a school district
2is created under s. 117.105, its revenue limit under this section for the school year
3beginning with the effective date of the reorganization shall be determined as follows
4except as provided under subs. (3) and (4):
AB40-ASA1,1893sL 5Section 1893sL. 121.91 (2m) (r) 1. b. of the statutes is amended to read:
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