AB751-AA13,21,75 119.23 (7) (am) 2m. a. An independent financial audit of the private school
6conducted by an independent certified public accountant, accompanied by the
7auditor's statement that the report is free of material misstatements and fairly
8presents the private school's eligible education expenses under sub. (4) (bd) 1., and
9beginning in the 2nd school year a private school participates in the program under
10this section, a copy of the management letter prepared by the auditor. The audit shall
11be prepared in accordance with generally accepted accounting principles with
12allowable modifications for long-term fixed assets. The audit shall include a
13calculation of the private school net eligible education expenses and a calculation of
14the balance of the private school's fund for future eligible education expenses. The
15auditor shall conduct his or her audit, including determining sample sizes and
16evaluating financial viability, in accordance with the auditing standards established
17by the American Institute of Certified Public Accountants. The department may not
18require an auditor to comply with standards that exceed the scope of the standards
19established by the American Institute of Certified Public Accountants. If a private
20school participating in a program under this section is part of an organization and
21the private school and the organization share assets, liabilities, or eligible education
22expenses, the private school may submit an audit of the private school or of the
23organization of which it is a part. If a private school that is part of an organization
24with which it shares assets, liabilities, or eligible education expenses submits an
25audit of only the private school, the independent auditor shall use his or her

1professional judgment to allocate any shared assets, liabilities, and eligible
2education expenses between the organization and the private school. If a private
3school participating in the program under this section also accepts pupils under s.
4118.60, the private school may submit one comprehensive financial audit to satisfy
5the requirements of this subdivision and s. 118.60 (7) (am) 2m. The private school
6shall include in the comprehensive financial audit the information specified under
7s. 118.60 (7) (am) 2m.
AB751-AA13,62 8Section 62. 119.23 (7) (b) 3m. of the statutes is amended to read:
AB751-AA13,21,199 119.23 (7) (b) 3m. Annually, schedule two meetings at least one meeting each
10month
at which members of the governing body of the private school will be present
11and at which pupils, and the parents or guardians of pupils, applying to attend the
12private school or attending the private school may meet and communicate with the
13members of the governing body. The meetings shall be open to the public. The
14private school shall, within 30 days after the start of the school term, notify the
15department in writing of the scheduled meeting dates and shall, at least 30 days
16before the scheduled meeting date, notify in writing each pupil, or the parent or
17guardian of each minor pupil, applying to attend the private school or attending the
18private school of the meeting date, time, and place. The private school shall provide
19notice of the meetings in the manner provided in s. 19.84.
AB751-AA13,63 20Section 63. 119.23 (7) (b) 9. of the statutes is created to read:
AB751-AA13,21,2521 119.23 (7) (b) 9. Permit public inspection and copying of any record, as defined
22in s. 19.32 (2), of the private school to the same extent as required of, and subject to
23the same terms and enforcement provisions that apply to, a school board under
24subch. II of ch. 19. This subdivision applies only to records that relate to pupils
25attending the private school under this section.
AB751-AA13,64
1Section 64. 119.23 (7) (d) 1. b. of the statutes is amended to read:
AB751-AA13,22,72 119.23 (7) (d) 1. b. A Except as provided in subd. 1. c., a copy of the school's
3current certificate of occupancy issued by the municipality within which the school
4is located. If the private school moves to a new location, the private school shall
5submit a copy of the new certificate of occupancy issued by the municipality within
6which the school is located to the department before the attendance of pupils at the
7new location and before the next succeeding date specified in s. 121.05 (1) (a).
AB751-AA13,22,15 8c. If the municipality within which the private school is located does not issue
9certificates of occupancy, the private school may submit a certificate of occupancy
10issued by the local or regional governmental unit with authority to issue certificates
11of occupancy or a letter or form from the municipality within which the private school
12is located that explains that the municipality does not issue certificates of occupancy.
13A temporary certificate of occupancy does not meet the requirement of this
14subdivision
private school to which this subd. 1. c. applies shall annually obtain a
15building inspection of the school building
.
AB751-AA13,65 16Section 65. 119.23 (7) (d) 1. d. of the statutes is created to read:
AB751-AA13,22,1817 119.23 (7) (d) 1. d. A temporary certificate of occupancy does not satisfy the
18requirements of this subdivision.
AB751-AA13,66 19Section 66. 119.23 (7) (i) of the statutes is created to read:
AB751-AA13,22,2320 119.23 (7) (i) 1. Each private school participating in the program under this
21section shall annually conduct state and federal background checks of all teachers
22and administrators employed by the private school on the effective date of this
23subdivision .... [LRB inserts date].
AB751-AA13,23,524 2. Beginning on the effective date of this subdivision .... [LRB inserts date],
25each private school participating in the program under this section shall conduct

1state and federal background checks of each individual who applies to teach in or
2serve as an administrator of the private school prior to extending an offer of
3employment to that individual. The private school shall annually conduct state and
4federal background checks of each teacher or administrator investigated under this
5subdivision who is employed by the private school.
AB751-AA13,23,96 3. A participating private school may not employ a person as a teacher or
7administrator or contract with the person to serve as a teacher or administrator if
8the person would not be eligible to be employed, licensed, or permitted for any of the
9reasons specified under s. 115.31 (2g) or (6m) or 115.315.
AB751-AA13,67 10Section 67. 119.23 (10) (a) 3. of the statutes is amended to read:
AB751-AA13,23,1311 119.23 (10) (a) 3. Failed to refund to the state any overpayment made under
12s. 119.23 (4) (b), 2011 stats., or s. 119.23 (4) (bg), 2011 stats., or under sub. (4) (bg) (bd)
13or (4m) by the date specified by department rule.
AB751-AA13,68 14Section 68. 119.23 (10) (a) 7. of the statutes is amended to read:
AB751-AA13,23,1515 119.23 (10) (a) 7. Violated sub. (7) (b) 3m., 4., 5., or 6., or 9.
AB751-AA13,69 16Section 69. 119.23 (10) (a) 9. of the statutes is created to read:
AB751-AA13,23,1817 119.23 (10) (a) 9. Violated or employed a person who violated s. 118.016, 118.19
18(1), 118.305, 118.31, or 118.33 (1) (f) 5.
AB751-AA13,70 19Section 70. 119.23 (10) (a) 10. of the statutes is created to read:
AB751-AA13,23,2020 119.23 (10) (a) 10. Violated the rules promulgated under s. 120.13 (1) (i).
AB751-AA13,71 21Section 71. 119.23 (10) (bg) of the statutes is created to read:
AB751-AA13,24,222 119.23 (10) (bg) The state superintendent may issue an order immediately
23terminating a private school's participation in the program under this section if he
24or she determines that the owner of the private school would not be eligible or

1permitted to be employed, licensed, or permitted for any of the reasons specified
2under s. 115.31 (2g) or (6m) or 115.315.
AB751-AA13,72 3Section 72. 119.23 (10) (br) of the statutes is created to read:
AB751-AA13,24,84 119.23 (10) (br) The state superintendent may issue an order immediately
5terminating a private school's participation in the program under this section if he
6or she determines that the private school has failed to comply with the requirements
7under sub. (7) (i) 1. or 2. or if the private school employs an individual in
8contravention of the prohibitions under sub. (7) (i) 3.
AB751-AA13,73 9Section 73. 119.23 (10) (c) of the statutes is amended to read:
AB751-AA13,24,1210 119.23 (10) (c) Whenever the state superintendent issues an order under par.
11(a), (am), (ar), or (b), (bg), or (br), he or she shall immediately notify the parent or
12guardian of each pupil attending the private school under this section.
AB751-AA13,74 13Section 74. 119.23 (11) (d) of the statutes is repealed.
AB751-AA13,75 14Section 75. 120.13 (1) (i) of the statutes is created to read:
AB751-AA13,24,1815 120.13 (1) (i) The department shall promulgate rules establishing a procedure
16for the expulsion of pupils attending a private school under s. 118.60 or 119.23 by the
17governing body of the private school. The rules shall adhere as closely as feasible to
18the provisions applicable to public school pupils under this subsection.".
AB751-AA13,24,19 194. Page 8, line 1: after that line insert:
AB751-AA13,24,21 20" Section 22g. Effective dates. This act takes effect on July 1, 2016, except
21as follows:
AB751-AA13,25,2 22(1) The treatment of section 115.7915 (1) (a), (2) (intro.), (b), (c), (d), (e), (f), (g),
23and (h), (3) (a) and (b), (4) (b), (4m) (e) 2., (5) (c), (6) (a) and (h) 2., and (8) (c) of the
24statutes, the renumbering and amendment of section 115.7915 (4m) (e) 1. of the

1statutes, the creation of section 115.7915 (4m) (e) 1. a. of the statutes, and Sections
220 and 21 of this act take effect on the day after publication.".
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