AB40,838,321 118.60 (1m) (a) By For an eligible school district under sub. (1) (am) 1g., by
22November 15 of the 2nd fiscal year of each fiscal biennium, the department shall
23prepare a list that identifies eligible school districts. The department shall post the
24list on the department's Internet site and shall notify in writing the school district
25clerk of each eligible school district. A school district that has qualified as an eligible

1school district under this section sub. (1) (am) 1g. on April 20, 2012, shall remain an
2eligible school district, but no school district may qualify as an eligible school district
3under sub. (1) (am) 1g. after April 20, 2012.
AB40,1838 4Section 1838. 118.60 (1m) (b) of the statutes is created to read:
AB40,838,125 118.60 (1m) (b) 1. Subject to subd. 2., for an eligible school district under sub.
6(1) (am) 1r., within 10 days after the department publishes, for at least 2 schools in
7a school district, accountability reports under s. 115.385 (1) that place the schools in
8a performance category of "fails to meet expectations" or "meets few expectations,"
9or the equivalent lowest performance categories, the department shall publish a
10notice on the department's Internet site that identifies that school district as an
11eligible school district for the immediately following school year, and shall notify in
12writing the school district clerk of the eligible school district.
AB40,838,2513 2. A school district identified as an eligible school district under subd. 1. ceases
14to be an eligible school district if, at the time at which any subsequent accountability
15reports are published by the department under s. 115.385 (1), no school or only one
16school in the school district is placed in a performance category of "fails to meet
17expectations" or "meets few expectations," or the equivalent lowest performance
18categories, and the school district did not qualify as an eligible school district, as
19required under sub. (2) (bg), in the last school year in which the school district
20satisfied the requirements under subd. 1. The department shall, within 10 days after
21the department publishes the subsequent accountability reports, remove from the
22list of eligible school districts on the department's Internet site any such school
23district, and shall notify the school district clerk in writing of the change in eligibility
24status. This subdivision does not preclude a school district from becoming an eligible
25school district under sub. (1) (am) 1r. in a subsequent school year.
AB40,1839
1Section 1839. 118.60 (2) (a) (intro.) of the statutes is amended to read:
AB40,839,42 118.60 (2) (a) (intro.) Subject to par. (b) pars. (bg) and (br), any pupil in grades
3kindergarten to 12 who resides within an eligible school district may attend any
4private school if all of the following apply:
AB40,1840 5Section 1840. 118.60 (2) (a) 3. a. of the statutes is amended to read:
AB40,839,126 118.60 (2) (a) 3. a. Except as provided in subd. 3. b. and c., the private school
7notified the state superintendent of its intent to participate in the program under
8this section or in the program under s. 119.23, and paid the nonrefundable fee, set
9by the department as required under s. 119.23 (2) (a) 3., by February 1 of the previous
10school year. The notice shall specify the number of pupils participating in the
11program under this section and in the program under s. 119.23 for which the school
12has space.
AB40,1841 13Section 1841. 118.60 (2) (a) 3. c. of the statutes is created to read:
AB40,839,2314 118.60 (2) (a) 3. c. For a participating private school, or a private school that
15is a first-time participant in the program under this section, that intends to
16participate in the program under this section and to accept pupils who reside within
17a school district in the first school year in which that school district is identified as
18an eligible school district under sub. (1m) (b) 1., the private school notified the state
19superintendent of its intent to participate in the program under this section, and
20paid the nonrefundable fee set by the department as required under s. 119.23 (2) (a)
213., by August 1 of the school year in which the private school intends to participate.
22The notice shall specify the number of pupils participating in the program under this
23section for which the school has space.
AB40,1842 24Section 1842. 118.60 (2) (a) 6. c. of the statutes is amended to read:
AB40,840,19
1118.60 (2) (a) 6. c. Any teacher employed by the private school on July 1 of the
2first school year that begins after a school district is identified as an eligible school
3district under sub. (1m) (b) 1. and qualifies as an eligible school district under par.
4(bg),
or is identified as an eligible school district under 2011 Wisconsin Act 32, section
59137 (3u), who has been teaching for at least the 5 consecutive years immediately
6preceding that July 1, and who does not satisfy the requirements under subd. 6. a.
7on that July 1, applies to the department on a form prepared by the department for
8a temporary, nonrenewable waiver from the requirements under subd. 6. a. The
9department shall promulgate rules to implement this subd. 6. c., including the form
10of the application and the process by which the waiver application will be reviewed.
11The application form shall require the applicant to submit a plan for satisfying the
12requirements under subd. 6. a., including the name of the accredited institution of
13higher education at which the teacher is pursuing or will pursue the bachelor's
14degree and the anticipated date on which the teacher expects to complete the
15bachelor's degree. No waiver granted under this subd. 6. c. is valid after July 31 of
16the 5th school year that begins after a school district is both identified as an eligible
17school district under sub. (1m) (b) 1. and qualifies as an eligible school district under
18par. (bg)
or is identified as an eligible school district under 2011 Wisconsin Act 32,
19section 9137 (3u).
AB40,1843 20Section 1843. 118.60 (2) (a) 7. of the statutes is amended to read:
AB40,842,521 118.60 (2) (a) 7. For a private school that is a first-time participant in the
22program under this section or in the program under s. 119.23, and that is not
23accredited by Wisconsin North Central Association, Wisconsin Religious and
24Independent School Accreditation, Independent Schools Association of the Central
25States, Wisconsin Evangelical Lutheran Synod School Accreditation, National

1Lutheran School Accreditation, the diocese or archdiocese within which the private
2school is located, or by any other organization recognized by the National Council for
3Private Schools Accreditation, the private school obtains preaccreditation by the
4Institute for the Transformation of Learning at Marquette University, Wisconsin
5North Central Association, Wisconsin Religious and Independent Schools
6Accreditation, Independent Schools Association of the Central States, Wisconsin
7Evangelical Lutheran Synod School Accreditation, National Lutheran School
8Accreditation, or the diocese or archdiocese within which the private school is located
9by September August 1 before the first school term of participation in the program
10under this section or in the program under s. 119.23 that begins after August 31,
112011, by
July 1, 2013; August 1 15 before the first school term of participation in the
12program under this section that begins in the first school year that begins after a
13school district is identified as an eligible school district under sub. (1m) (b); or by May
141 if the private school begins participation in the program under this section or in the
15program under s. 119.23
during summer school. In any school year, a private school
16may apply for and seek to obtain preaccreditation from only one of the entities
17enumerated in this subdivision. A private school that fails to obtain accreditation
18preaccreditation in a school year may apply for and seek to obtain preaccreditation
19from one of the entities enumerated in this subdivision in the following school year.
20The private school shall achieve accreditation by Wisconsin North Central
21Association, Wisconsin Religious and Independent Schools Accreditation,
22Independent Schools Association of the Central States, Wisconsin Evangelical
23Lutheran Synod School Accreditation, National Lutheran School Accreditation, the
24diocese or archdiocese within which the private school is located, or any other
25organization recognized by the National Council for Private School Accreditation, by

1December 31 of the 3rd school year following the first school year in which the private
2school begins participation in the program under this section. If the private school
3is accredited under this subdivision, the private school is not required to obtain
4preaccreditation as a prerequisite to providing instruction under this section in
5additional grades or in an additional or new school.
AB40,1844 6Section 1844. 118.60 (2) (b) of the statutes is repealed.
AB40,1845 7Section 1845. 118.60 (2) (bg) of the statutes is created to read:
AB40,842,208 118.60 (2) (bg) 1. No pupil who resides in a school district identified as an
9eligible school district under sub. (1m) (b) 1. may attend a private school under this
10section until that school district qualifies as an eligible school district under this
11paragraph. A school district qualifies as an eligible school district under this
12paragraph if no later than August 15 immediately following the date on which the
13department identified the school district as an eligible school district under sub. (1m)
14(b) 1., at least 20 pupils who reside in the school district apply to attend a private
15school under this section and simultaneously notify the department that they have
16applied to attend a private school under this section. Pupils applying to attend a
17private school that is a first-time participant in the program under this section and
18that has not obtained preaccreditation as required under par. (a) 7. may not be
19counted towards the 20 pupils required for an eligible school district to qualify as an
20eligible school district under this section.
AB40,842,2521 2. The department shall, no later than 5 days after receiving notice from private
22schools regarding acceptance of pupils as required under sub. (3) (a), determine
23whether any school district identified as an eligible school district under sub. (1m)
24(b) 1. qualifies as an eligible school district under this paragraph, and shall publish
25on the department's Internet site a list of any such qualifying eligible school districts.
AB40,843,2
13. A school district that qualifies as an eligible school district under this
2paragraph shall remain qualified under this paragraph.
AB40,1846 3Section 1846. 118.60 (2) (br) of the statutes is created to read:
AB40,843,114 118.60 (2) (br) 1. In the 2013-14 school year, no more than a total of 500 pupils
5residing in school districts identified as eligible school districts under sub. (1m) (b)
61. and qualifying as eligible school districts under par. (bg) may attend private
7schools under this section. In this paragraph, the number of pupils means the
8number of pupils as counted under s. 121.004 (7). Participating private schools shall
9give priority to pupils who were eligible for a free or reduced-price lunch in the
10federal school lunch program under 42 USC 1758 (b) in the immediately preceding
11school year.
AB40,843,1612 2. In the 2014-15 school year, no more than a total of 1,000 pupils residing in
13school districts identified as eligible school districts under sub. (1m) (b) 1. and
14qualifying as eligible school districts under par. (bg) may attend private schools
15under this section. Participating private schools shall give priority to pupils who
16attended a private school under subd. 1.
AB40,844,317 3. Whenever the state superintendent determines that the limit is reached
18under subd. 1. or 2., he or she shall issue an order prohibiting the participating
19private schools from accepting additional pupils from school districts identified as
20eligible school districts under sub. (1m) (b) 1. and qualifying as eligible school
21districts under par. (bg) until he or she determines that the number of pupils
22attending private schools under this section from those school districts has fallen
23below the limit. If the number of pupils attending private schools under this section
24falls below the limit under this paragraph, the state superintendent shall issue an
25order notifying participating private schools that they may begin accepting

1additional pupils from those school districts, and, notwithstanding sub. (3) (a),
2participating private schools that wish to accept additional pupils under this section
3shall accept pupils as follows:
AB40,844,74 a. The private school shall give first priority to pupils in a school district
5identified as an eligible school district under sub. (1m) (b) 1. and qualifying as an
6eligible school district under sub. (2) (bg) who are attending a private school under
7this section.
AB40,844,98 b. The private school shall give 2nd priority to the siblings of pupils who are
9attending a private school under this section from that school district.
AB40,844,1110 c. The private school shall give 3rd priority to pupils selected at random under
11a procedure established by the department by rule.
AB40,1847 12Section 1847. 118.60 (3) (a) of the statutes is renumbered 118.60 (3) (a) (intro.)
13and amended to read:
AB40,845,614 118.60 (3) (a) (intro.) The pupil or the pupil's parent or guardian shall submit
15an application, on a form provided by the state superintendent, to the participating
16private school that the pupil wishes to attend. If more than one pupil from the same
17family applies to attend the same private school, the pupils may use a single
18application. Within 60 days after receiving the application, the private school shall
19notify each applicant, in writing, whether his or her application has been accepted,
20except that in the first school year in which a school district is identified as an eligible
21school district under sub. (1m) (b) 1., a private school that has notified the
22department of its intent to participate in the program under this section as required
23under sub. (2) (a) 3. c. shall notify each applicant, in writing, whether his or her
24application has been accepted within 7 days after receiving the application, and shall
25simultaneously notify the department whether the pupil has been accepted
. If the

1private school rejects an application, the notice shall include the reason. A private
2school may reject an applicant only if it has reached its maximum general capacity
3or seating capacity. The state superintendent shall ensure that the private school
4determines which pupils to accept on a random basis, except that the private school
5may give preference in accepting applications to siblings of pupils accepted on a
6random basis.
any of the following:
AB40,1848 7Section 1848. 118.60 (3) (a) 1. to 3. of the statutes are created to read:
AB40,845,98 118.60 (3) (a) 1. Pupils who attended the private school during the school year
9prior to the school year for which the application is being made.
AB40,845,1310 2. Siblings of pupils who attended the private school during the school year
11prior to the school year for which the application is being made and to siblings of
12pupils who have been accepted to the private school for the school year for which the
13application is being made.
AB40,845,1614 3. Pupils who attended another private school under this section or s. 119.23
15during the school year prior to the school year for which the application is being
16made.
AB40,1849 17Section 1849. 118.60 (4) (b) of the statutes is repealed.
AB40,1850 18Section 1850. 118.60 (4) (bg) of the statutes is renumbered 118.60 (4) (bg) 1.
19and amended to read:
AB40,846,220 118.60 (4) (bg) 1. In the 2011-12 and 2012-13 2013-14 school years year, upon
21receipt from the pupil's parent or guardian of proof of the pupil's enrollment in the
22private school during a school term, the state superintendent shall pay to the private
23school in which the pupil is enrolled on behalf of the pupil's parent or guardian, from
24the appropriation under s. 20.255 (2) (fr), an amount equal to the private school's

1operating and debt service cost per pupil that is related to educational programming,
2as determined by the department, or $6,442, whichever is less.
AB40,1851 3Section 1851. 118.60 (4) (bg) 2. of the statutes is created to read:
AB40,846,124 118.60 (4) (bg) 2. In the 2014-15 school year and in each school year thereafter,
5upon receipt from the pupil's parent or guardian of proof of the pupil's enrollment in
6the private school during a school term, the state superintendent shall pay to the
7private school in which the pupil is enrolled on behalf of the pupil's parent or
8guardian, from the appropriation under s. 20.255 (2) (fr), the lesser of an amount
9equal to the private school's operating and debt service cost per pupil that is related
10to educational programming, as determined by the department, or an amount either
11of $7,050, if the pupil is enrolled in a grade from kindergarten to 8, or of $7,856, if
12the pupil is enrolled in a grade from 9 to 12.
AB40,1852 13Section 1852. 118.60 (4) (d) (intro.) of the statutes is amended to read:
AB40,846,1614 118.60 (4) (d) (intro.) In determining a private school's operating and debt
15service cost per pupil under par. (b) 1. (bg) and sub. (4m) (a), the department shall
16do all of the following:
AB40,1853 17Section 1853. 118.60 (4r) (a) of the statutes is amended to read:
AB40,846,1918 118.60 (4r) (a) Multiply the amount determined under sub. (4) (b) or (bg) by
190.616.
AB40,1854 20Section 1854. 118.60 (4s) of the statutes is created to read:
AB40,846,2421 118.60 (4s) Notwithstanding subs. (4), (4m), and (4r), a pupil attending a
22private school participating in the program under this section who is receiving a
23scholarship under s. 115.7915 shall not be counted as a pupil attending the private
24school under this section under sub. (4), (4m), or (4r).
AB40,1855 25Section 1855. 118.60 (5) of the statutes is amended to read:
AB40,847,4
1118.60 (5) The state superintendent shall ensure that pupils and parents and
2guardians of pupils who reside in an eligible school district are informed annually
3of the private schools participating in the program under this section and in the
4program under s. 119.23
.
AB40,1856 5Section 1856. 118.60 (7) (am) 1. of the statutes is amended to read:
AB40,847,166 118.60 (7) (am) 1. An independent financial audit of the private school
7conducted by an independent certified public accountant, accompanied by the
8auditor's statement that the report is free of material misstatements and fairly
9presents pupil costs under sub. (4) (b) 1 (bg). The audit under this subdivision shall
10be limited in scope to those records that are necessary for the department to make
11payments under subs. (4) and (4m). The auditor shall conduct his or her audit,
12including determining sample sizes and evaluating financial viability, in accordance
13with the auditing standards established by the American Institute of Certified
14Public Accountants. The department may not require an auditor to comply with
15standards that exceed the scope of the standards established by the American
16Institute of Certified Public Accountants.
AB40,1857 17Section 1857. 118.60 (10) (a) 3. of the statutes is amended to read:
AB40,847,2018 118.60 (10) (a) 3. Failed to refund to the state any overpayment made under
19s. 118.60 (4) (b), 2011 stats., or s. 118.60 (4) (bg), 2011 stats., or under sub. (4) (b) or
20(bg) or (4m) by the date specified by department rule.
AB40,1858 21Section 1858. 119.04 (1) of the statutes is amended to read:
AB40,848,622 119.04 (1) Subchapters IV, V and VII of ch. 115, ch. 121 and ss. 66.0235 (3) (c),
2366.0603 (1m) to (3), 115.01 (1) and (2), 115.28, 115.31, 115.33, 115.34, 115.343,
24115.345, 115.363, 115.365 (3), 115.38 (2), 115.415, 115.445, 118.001 to 118.04,
25118.045, 118.06, 118.07, 118.075, 118.076, 118.10, 118.12, 118.125 to 118.14, 118.145

1(4), 118.15, 118.153, 118.16, 118.162, 118.163, 118.164, 118.18, 118.19, 118.20,
2118.223, 118.225, 118.24 (1), (2) (c) to (f), (6), (8), and (10), 118.245, 118.255, 118.258,
3118.291, 118.292, 118.293, 118.30 to 118.43, 118.46, 118.51, 118.52, 118.53, 118.55,
4120.12 (2m), (4m), (5), and (15) to (27), 120.125, 120.13 (1), (2) (b) to (g), (3), (14), (17)
5to (19), (26), (34), (35), (37), (37m), and (38), 120.14, 120.21 (3), and 120.25 are
6applicable to a 1st class city school district and board.
AB40,1859 7Section 1859. 119.23 (2) (a) 3. of the statutes is amended to read:
AB40,848,178 119.23 (2) (a) 3. Except as provided in subd. 3m. b., the private school notified
9the state superintendent of its intent to participate in the program under this section
10or in the program under s. 118.60, and paid a the nonrefundable annual fee set by
11the department, by February 1 of the previous school year. The notice shall specify
12the number of pupils participating in the program under this section and in the
13program under s. 118.60
for which the school has space. The department shall by
14rule set the fee charged under this subdivision at an amount such that the total fee
15revenue covers the costs of employing one full-time auditor to evaluate the financial
16information submitted by private schools under sub. (7) (am) and (d) 2. and 3. and
17under s. 118.60 (7) (am) and (d) 2. and 3.
AB40,1860 18Section 1860. 119.23 (2) (a) 7. b. of the statutes is amended to read:
AB40,849,2319 119.23 (2) (a) 7. b. Subject to subd. 7. c. and d., for a private school that is a
20first-time participant in the program under this section or in the program under s.
21118.60
on or after July 1, 2009, and that is not accredited as provided under subd.
227. a., the private school obtains preaccreditation by the Institute for the
23Transformation of Learning at Marquette University, Wisconsin North Central
24Association, Wisconsin Religious and Independent Schools Accreditation,
25Independent Schools Association of the Central States, Wisconsin Evangelical

1Lutheran Synod School Accreditation, National Lutheran School Accreditation, or
2the diocese or archdiocese within which the private school is located by August 1
3before the first school term of participation in the program under this section that
4begins after July 1, 2009, July 1, 2013; by August 15 before the first school term of
5participation in the program under s. 118.60 that begins in the first school year that
6begins after a school district is identified as an eligible school district under s. 118.60
7(1m) (b);
or by May 1 if the private school begins participating in the program under
8this section or in the program under s. 118.60
during summer school. In any school
9year, a private school may apply for and seek to obtain preaccreditation from only one
10of the entities enumerated in this subd. 7. b. A private school that fails to obtain
11accreditation in a school year may apply for and seek to obtain preaccreditation from
12one of the entities enumerated in this subd. 7. b. in the following school year. The
13private school shall achieve accreditation by Wisconsin North Central Association,
14Wisconsin Religious and Independent Schools Accreditation, Independent Schools
15Association of the Central States, Wisconsin Evangelical Lutheran Synod School
16Accreditation, National Lutheran School Accreditation, the diocese or archdiocese
17within which the private school is located, or any other organization recognized by
18the National Council for Private School Accreditation, by December 31 of the 3rd
19school year following the first school year that begins after July 1, 2009, in which it
20participates in the program under this section or in the program under s. 118.60. If
21the private school is accredited under this subd. 7. b., the private school is not
22required to obtain preaccreditation as a prerequisite to providing instruction under
23this section in additional grades or in an additional or new school.
AB40,1861 24Section 1861. 119.23 (2) (a) 7. c. of the statutes is amended to read:
AB40,850,9
1119.23 (2) (a) 7. c. On or after July 1, 2009, a private school participating or
2seeking to participate in the program under this section or in the program under s.
3118.60
may not apply for accreditation by the Institute for the Transformation of
4Learning at Marquette University, except that a private school that has applied for
5accreditation to the Institute for the Transformation of Learning at Marquette
6University before July 1, 2009, may complete the accreditation process with the
7Institute for the Transformation of Learning at Marquette University, and may seek
8renewal of accreditation from the Institute for the Transformation of Learning at
9Marquette University.
AB40,1862 10Section 1862 . 119.23 (3) (a) of the statutes is renumbered 119.23 (3) (a) (intro.)
11and amended to read:
AB40,850,2312 119.23 (3) (a) (intro.) The pupil or the pupil's parent or guardian shall submit
13an application, on a form provided by the state superintendent, to the participating
14private school that the pupil wishes to attend. If more than one pupil from the same
15family applies to attend the same private school, the pupils may use a single
16application. Within 60 days after receiving the application, the private school shall
17notify each applicant, in writing, whether his or her application has been accepted.
18If the private school rejects an application, the notice shall include the reason. A
19private school may reject an applicant only if it has reached its maximum general
20capacity or seating capacity. The state superintendent shall ensure that the private
21school determines which pupils to accept on a random basis, except that the private
22school may give preference in accepting applications to siblings of pupils accepted on
23a random basis.
to any of the following:
AB40,1863 24Section 1863. 119.23 (3) (a) 1. to 3. of the statutes are created to read:
AB40,851,2
1119.23 (3) (a) 1. Pupils who attended the private school during the school year
2prior to the school year for which the application is being made.
AB40,851,63 2. Siblings of pupils who attended the private school during the school year
4prior to the school year for which the application is being made and to siblings of
5pupils who have been accepted to the private school for the school year for which the
6application is being made.
AB40,851,97 3. Pupils who attended another private school under this section or s. 118.60
8during the school year prior to the school year for which the application is being
9made.
AB40,1864 10Section 1864. 119.23 (4) (b) of the statutes is repealed.
AB40,1865 11Section 1865. 119.23 (4) (bg) of the statutes is renumbered 119.23 (4) (bg) 1.
12and amended to read:
AB40,851,1913 119.23 (4) (bg) 1. In the 2011-12 and 2012-13 2013-14 school years year, upon
14receipt from the pupil's parent or guardian of proof of the pupil's enrollment in the
15private school during a school term, the state superintendent shall pay to the private
16school in which the pupil is enrolled on behalf of the pupil's parent or guardian, from
17the appropriation under s. 20.255 (2) (fu), an amount equal to the private school's
18operating and debt service cost per pupil that is related to educational programming,
19as determined by the department, or $6,442, whichever is less.
AB40,1866 20Section 1866. 119.23 (4) (bg) 2. of the statutes is created to read:
AB40,852,421 119.23 (4) (bg) 2. In the 2014-15 school year and in each school year thereafter,
22upon receipt from the pupil's parent or guardian of proof of the pupil's enrollment in
23the private school during a school term, the state superintendent shall pay to the
24private school in which the pupil is enrolled on behalf of the pupil's parent or
25guardian, from the appropriation under s. 20.255 (2) (fu), the lesser of an amount

1equal to the private school's operating and debt service cost per pupil that is related
2to educational programming, as determined by the department, or an amount either
3of $7,050, if the pupil is enrolled in a grade from kindergarten to 8, or of $7,856, if
4the pupil is enrolled in a grade from 9 to 12.
AB40,1867 5Section 1867. 119.23 (4) (d) (intro.) of the statutes is amended to read:
AB40,852,86 119.23 (4) (d) (intro.) In determining a private school's operating and debt
7service cost per pupil under par. (b) 1. (bg) and sub. (4m) (a), the department shall
8do all of the following:
AB40,1868 9Section 1868. 119.23 (4r) (a) 1. of the statutes is repealed.
AB40,1869 10Section 1869. 119.23 (4r) (a) 2. of the statutes is renumbered 119.23 (4r) (a)
11and amended to read:
AB40,852,1312 119.23 (4r) (a) In the 2010-11 school year and in any school year thereafter,
13multiply
Multiply the amount determined under sub. (4) (b) or (bg) by 0.616.
AB40,1870 14Section 1870. 119.23 (4s) of the statutes is created to read:
AB40,852,1815 119.23 (4s) Notwithstanding subs. (4), (4m), and (4r), a pupil attending a
16private school participating in the program under this section who is receiving a
17scholarship under s. 115.7915 shall not be counted as a pupil attending the private
18school under this section under sub. (4), (4m), or (4r).
AB40,1871 19Section 1871. 119.23 (5) of the statutes is amended to read:
AB40,852,2320 119.23 (5) The state superintendent shall ensure that pupils and parents and
21guardians of pupils who reside in the city are informed annually of the private
22schools participating in the program under this section and in the program under s.
23118.60
.
AB40,1872 24Section 1872. 119.23 (6m) (b) 3. d. of the statutes is amended to read:
AB40,853,2
1119.23 (6m) (b) 3. d. To the extent permitted under 20 USC 1232g and 43 CFR
2part 99
, pupil scores on all standardized tests administered under sub. (7) (e) 1.
AB40,1873 3Section 1873. 119.23 (7) (am) 1. of the statutes is amended to read:
AB40,853,144 119.23 (7) (am) 1. An independent financial audit of the private school
5conducted by an independent certified public accountant, accompanied by the
6auditor's statement that the report is free of material misstatements and fairly
7presents pupil costs under sub. (4) (b) 1 (bg). The audit under this subdivision shall
8be limited in scope to those records that are necessary for the department to make
9payments under subs. (4) and (4m). The auditor shall conduct his or her audit,
10including determining sample sizes and evaluating financial viability, in accordance
11with the auditing standards established by the American Institute of Certified
12Public Accountants. The department may not require an auditor to comply with
13standards that exceed the scope of the standards established by the American
14Institute of Certified Public Accountants.
AB40,1874 15Section 1874. 119.23 (7) (e) 1. of the statutes is renumbered 119.23 (7) (e) and
16amended to read:
AB40,854,217 119.23 (7) (e) In the 2009-10 school year, each private school participating in
18the program under this section shall administer a nationally normed standardized
19test in reading, mathematics, and science to pupils attending the school under the
20program in the 4th, 8th, and 10th grades. Beginning in the 2010-11 school year and
21annually thereafter, each
Each private school participating in the program under
22this section shall administer the examinations required under s. 118.30 (1s) to pupils
23attending the school under the program. The private school may administer
24additional standardized tests to such pupils. Beginning in 2006 and annually
25thereafter until 2011, the private school shall provide the scores of all standardized

1tests and examinations that it administers under this subdivision to the School
2Choice Demonstration Project.
AB40,1875 3Section 1875. 119.23 (7) (e) 2. of the statutes is repealed.
AB40,1876 4Section 1876. 119.23 (10) (a) 3. of the statutes is amended to read:
AB40,854,75 119.23 (10) (a) 3. Failed to refund to the state any overpayment made under
6s. 119.23 (4) (b), 2011 stats., or s. 119.23 (4) (bg), 2011 stats., or under sub. (4) (b) or
7(bg) or (4m) by the date specified by department rule.
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