For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB378,1 1Section 1. 115.28 (13m) of the statutes is created to read:
AB378,2,82 115.28 (13m) Financial transparency of school district and school
3information; Internet.
(a) Beginning in the 2023-24 school year, make detailed
4information related to the receipt and expenditure data collected through the
5uniform accounting system under sub. (13) and financial information collected under
6s. 120.18 available on a single web page of the department's Internet site in a format
7that allows the public to download, sort, search, and access the information at no
8cost.
AB378,3,39 (b) Beginning in the 2023-24 school year, to the extent feasible without
10requiring additional information solely for this purpose from charter schools

1established under s. 118.40 (2r) or (2x), include on the web page required under par.
2(a) detailed information related to receipt and expenditure data collected from
3charter schools established under s. 118.40 (2r) or (2x).
AB378,3,54 (c) Ensure that information required to be available on the department's
5Internet site under par. (a) is updated at least annually.
AB378,3,76 (d) Annually, conduct a public information campaign on the availability of
7financial information on the department's Internet site.
AB378,2 8Section 2. Nonstatutory provisions.
AB378,3,109 (1) Committee on school district and school financial information
10transparency.
AB378,3,1111 (a) Definitions. In this subsection:
AB378,3,13 121. “Advisory committee” means the school district and school financial
13information transparency advisory committee created under par. (b).
AB378,3,14 142. “Department” means the department of public instruction.
AB378,3,16 153. “Financial information portal” means the single web page required under s.
16115.28 (13m).
AB378,3,2117 (b) Creation. There is created a school district and school financial information
18transparency advisory committee to advise the department on the creation and
19design of the financial information portal. The members under par. (c) shall be
20appointed or designated by no later than the 60th day after the effective date of this
21paragraph.
AB378,3,2222 (c) Members. The advisory committee shall consist of the following members:
AB378,3,23 231. The state superintendent of public instruction or his or her designee.
AB378,3,25 242. The chairperson of the standing education committee of the assembly or his
25or her designee.
AB378,4,1
13. The minority leader of the assembly or his or her designee.
AB378,4,3 24. The chairperson of the standing education committee of the senate or his or
3her designee.
AB378,4,4 45. The minority leader of the senate or his or her designee.
AB378,4,6 56. One representative of the Wisconsin Association of School Boards, appointed
6by the state superintendent of public instruction.
AB378,4,7 77. All of the following appointed by the speaker of the assembly:
AB378,4,8 8a. One individual who represents a rural school board.
AB378,4,10 9b. One individual who represents an entity that may authorize a charter school
10under s. 118.40 (2r) or (2x).
AB378,4,11 118. All of the following appointed by the majority leader of the senate:
AB378,4,12 12a. One individual who represents an urban school board.
AB378,4,14 13b. One individual who represents a charter school authorized under s. 118.40
14(2m).
AB378,4,16 159. One individual who is a school district administrator, appointed by the
16governor.
AB378,4,2017 (d) Duties; advisory committee. By no later than April 15, 2023, the advisory
18committee shall submit to the department an advisory report on the contents and
19design of the financial information portal. In the advisory report, the committee
20shall include recommendations to the department on all of the following:
AB378,4,23 211. The categories of information that will be accessible to the public through
22the financial information portal. In developing the recommendations under this
23subdivision, the committee shall consider at least all of the following categories:
AB378,4,24 24a. Instructional programming.
AB378,4,25 25b. Instructional personnel.
AB378,5,1
1c. Instructional operations.
AB378,5,2 2d. Facility maintenance and operations.
AB378,5,3 3e. Pupil transportation.
AB378,5,4 4f. School administration.
AB378,5,5 5g. System administration.
AB378,5,6 6h. Staff development or professional development.
AB378,5,7 7i. Pension and health care costs.
AB378,5,8 8j. Pupil participation in open enrollment under s. 118.51.
AB378,5,9 9k. Pupil participation in part-time open enrollment under s. 118.52.
AB378,5,10 10l. Pupil participation in the early college credit program under s. 118.55.
AB378,5,14 112. For each category recommended under subd. 1., the financial data that will
12be accessible to the public through the financial information portal. In developing
13recommendations under this subdivision, the advisory committee shall consider at
14least all of the following for each category:
AB378,5,15 15a. The total amount of local, state, and federal funds received.
AB378,5,17 16b. For state funds received, the appropriation or program from which the funds
17were disbursed.
AB378,5,18 18c. The costs and expenditures related to pupil enrollment.
AB378,5,19 19d. The per pupil and per school costs.
AB378,5,23 203. On whether the department's hardware, software, data collection methods,
21training, maintenance, communications, data security, and installation
22specifications for reporting information are appropriate for the financial information
23portal, as recommended by the advisory committee.
AB378,6,2 244. The resources necessary to implement and maintain the financial
25information portal, as recommended by the advisory committee, and to what extent

1the department can implement and maintain the financial information portal with
2its existing resources.
AB378,6,43 (e) Duties; department. By no later than 45 days after receiving the advisory
4report under par. (d), the department shall do all of the following:
AB378,6,8 51. Respond in writing to the advisory committee as to whether the department
6will implement each recommendation in the advisory report. If the department
7responds that it will not implement a recommendation in the advisory report, the
8department shall include its reasons for not implementing the recommendation.
AB378,6,10 92. Deliver a copy of the response under subd. 1 . and a copy of the advisory report
10the department received under par. (d ) to the joint committee on finance.
AB378,6,2211 (f) Review by the joint committee on finance. If the cochairpersons of the joint
12committee on finance do not notify the department that the committee has scheduled
13a meeting for the purpose of reviewing the department's response to the advisory
14report within 14 working days after the date of receipt of the department's response
15under par. (e) 2., the department may implement the recommendations, as modified
16in the department's response. If, within 14 working days after the date of the
17department's response, the cochairpersons of the committee notify the department
18that the committee has scheduled a meeting for the purpose of reviewing the
19department's response to the recommendations made in the advisory report under
20par. (d), the department may not implement any of the recommendations until the
21committee approves the department's plan to implement or reject each
22recommendation in the advisory report.
AB378,6,2323 (g) Implementation of recommendations; department.
AB378,7,3 241. Except as provided in subd. 2., the department shall implement the
25recommendations related to the financial information portal, including any

1modifications approved under par. (f ), by no later than the first day of the 13th month
2following the date on which the department may implement the recommendations
3under par. (f).
AB378,7,5 42. The department may delay providing financial information for schools in the
5financial information portal until the 2024-25 school year.
AB378,7,66 (h) Termination. The advisory committee terminates on January 1, 2025.
AB378,7,77 (End)
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