SB989,60,1612
118.74
(3) (b) (intro.) If a
participating private school
participating in the
13program under this section or s. 119.23 and that is accredited
under sub. (2) (a) 7. to
14offer instruction in any high school grade, but not any elementary grade, seeks to
15offer instruction in any elementary grade, the private school shall
apply do all of the
16following:
SB989,60,20
171. Apply for
and achieve accreditation
to offer of the elementary grades by an
18accrediting entity by the last weekday in December of the first school year in which
19the private school offers instruction in
the additional grades in the manner
20established under sub. (2) (a) 7. c. an elementary grade.
SB989,152
21Section 152
. 118.60 (7) (ad) 3. of the statutes is renumbered 118.74 (4) (a) and
22amended to read:
SB989,61,323
118.74
(4) (a) The governing body of a
participating private school
participating
24in the program under this section and accredited as required under subds. 1. and 2.
25and sub. (2) (a) 7., except for a private school obtaining accreditation as allowed
1under sub. (2) or (3), shall ensure that the
participating private school continuously
2maintains accreditation from an accrediting entity as long as the private school
3continues to participate in the
choice program
under this section.
SB989,153
4Section 153
. 118.60 (7) (ag) of the statutes is renumbered 118.74 (5) and
5amended to read:
SB989,61,136
118.74
(5) Disqualified accrediting organization. If a participating private
7school learns that an accrediting organization with which the private school is
8maintaining accreditation, as required under
par. (ad) this section, is a disqualified
9accrediting organization, the
participating private school shall immediately notify
10the department in writing of this fact and shall obtain accreditation from an
11accrediting entity no later than 3 years from the date on which the
participating 12private school learned that the accrediting organization is a disqualified
accrediting 13organization.
SB989,154
14Section 154
. 118.60 (7) (am) 1m. of the statutes is renumbered 118.83 (1) and
15amended to read:
SB989,62,516
118.83
(1) Definition. In this
paragraph section, “eligible education expenses"
17means all direct and indirect costs associated with a
participating private school's
18educational programming for pupils enrolled in grades kindergarten to 12 that are
19reasonable for the
participating private school to achieve its educational purposes,
20as determined by the governing body of the
participating private school in a written
21policy and tested by an independent auditor. “Eligible education expenses" include
22expenses related to management, insurance, transportation, extracurricular
23programming and activities, facility and equipment costs, development expenses,
24and programming that provides child care services before school, after school, or both
25before and after school. A cost is not an “eligible education expense" if an
1independent auditor determines, after testing, that the cost is not a cost associated
2with the
participating private school's educational programming for pupils enrolled
3in grades kindergarten to 12 that is reasonable for the
participating private school
4to achieve its educational purposes, as determined by the governing body of the
5participating private school in a written policy.
SB989,155
6Section 155
. 118.60 (7) (am) 2m. (intro.) and a. of the statutes are consolidated,
7renumbered 118.83 (2) (a) and amended to read:
SB989,62,108
118.83
(2) (a) Each
participating private school
participating in the program
9under this section is subject to uniform financial accounting standards established
10by the department.
SB989,62,19
11(b) Annually by
the last weekday in October
15 following a school year in which
12a private school participated in the
choice program
under this section, the private
13school shall submit to the department
all of the following: a. An an independent
14financial audit of the private school conducted by an independent certified public
15accountant, accompanied by the auditor's statement that the report is free of
16material misstatements and fairly presents the private school's eligible education
17expenses
, and beginning in the 2nd school year a private school participates in the
18program under this section, a copy of a management letter prepared by the auditor.
19All of the following apply to a financial audit submitted under this paragraph:
SB989,62,23
201. If the private school annually received a total of at least $100,000 under
this
21section the choice program and
ss. s. 115.7915
and 119.23 in any school year, the
22audit shall be prepared in accordance with generally accepted accounting principles
23with allowable modifications for long-term fixed assets.
SB989,63,3
12. If the private school has not annually received a total of at least $100,000
2under
this section the choice program and
ss. s. 115.7915
and 119.23 in any school
3year, the audit shall be prepared as prescribed by the department by rule.
SB989,63,6
43. The audit shall include a calculation of the private school's net eligible
5education expenses and a calculation of the balance of the private school's fund for
6future eligible education expenses.
SB989,63,12
74. The auditor shall conduct
his or her the audit, including determining sample
8sizes and evaluating financial viability, in accordance with the auditing standards
9established by the American Institute of Certified Public Accountants. The
10department may not require an auditor to comply with standards that exceed the
11scope of the standards established by the American Institute of Certified Public
12Accountants.
SB989,63,20
135. If a private school
participating in a program under this section is part of an
14organization and the private school and the organization share assets, liabilities, or
15eligible education expenses, the private school may submit an audit of the private
16school or of the organization of which it is a part. If a private school that is part of
17an organization with which it shares assets, liabilities, or eligible education expenses
18submits an audit of only the private school, the independent auditor shall use his or
19her professional judgment to allocate any shared assets, liabilities, and eligible
20education expenses between the organization and the private school.
SB989,64,2
216. If a private school
participating participated in the
choice program
under
22this section in the previous school year and also
accepts pupils participated in the
23program under s. 115.7915
or 119.23 in the previous school year, the private school
24may submit one comprehensive financial audit to satisfy the requirements of this
25subdivision subsection and
ss. s. 115.7915 (6) (e)
and 119.23 (7) (am) 2m., whichever
1are applicable. The private school shall include in the comprehensive financial audit
2the information specified under s. 119.23 (7) (am) 2m.
SB989,156
3Section 156
. 118.60 (7) (am) 2m. b. of the statutes is renumbered 118.83 (5)
4(a) and amended to read:
SB989,64,85
118.83
(5) Fiscal and internal control practices. (a)
Evidence
A
6participating private school shall submit evidence to the department of sound fiscal
7and internal control practices,
including evidence that the entity has the financial
8ability to continue operating, as prescribed by the department by rule.
SB989,64,18
9(b) A private school that participated in the choice program shall submit to the
10department reports completed by an independent auditor on the private school's
11compliance with fiscal and internal control requirements, as required by the
12department by rule. An independent auditor engaged to evaluate the
participating 13private school's fiscal and internal control practices shall conduct
his or her the 14evaluation, including determining sample sizes, in accordance with attestation
15standards established by the American Institute of Certified Public Accountants.
16The independent auditor engaged to evaluate the private school's fiscal and internal
17control practice shall also review any concerns raised in the private school's
18management letter submitted under subd. 2m. a.
SB989,64,22
19(c) The fact that a
participating private school reports a negative reserve
20balance alone is not evidence that the
participating private school does not have the
21financial ability to continue operating or that the
participating private school does
22not follow sound fiscal and internal control practices.
SB989,157
23Section 157
. 118.60 (7) (am) 2m. c. of the statutes is repealed.
SB989,158
24Section 158
. 118.60 (7) (am) 3. of the statutes is renumbered 118.83 (3) and
25amended to read:
SB989,65,11
1118.83
(3) Financial audit review. (a) By no later than
February 15
the first
2weekday in March or 120 days after the date on which the audit under
subd. 2m. a. 3sub. (2) is received by the department, whichever is later, the department shall notify
4a private school
participating that participated in the
choice program
under this
5section in the previous school year whether or not additional information is required
6for the department to complete its review of the audit. Subject to
subd. 3. b. par. (b),
7the department may request that an auditor provide additional information if the
8request is related to the department reviewing the audit. The department shall
9determine whether
a the private school
participating in the program under this
10section has provided the information and met the requirements
required under
subd.
112m. a. sub. (2) by
the 3rd Friday in April
1 .
SB989,65,1712
(b) Before
the 3rd Friday in April
1 , the department may contact the auditor
13who prepared the audit under
subd. 2m. a. sub. (2) only regarding matters that may
14impact the private school's financial statement by an amount that is greater than 1
15percent of the total amount the private school received under
this section the choice
16program for the previous school year and any items or information the department
17determines are missing from the audit.
SB989,65,2118
(c) Notwithstanding
subd. 3. a. and b. pars. (a) and (b), the department may
19communicate with an auditor as necessary for the purpose of assessing the financial
20viability of a
participating private school
participating in the program under this
21section.
SB989,65,2422
(d) An auditor who receives a written communication under this
subdivision 23subsection shall respond to the department within 10 school days of receiving the
24written communication.
SB989,159
1Section
159. 118.60 (7) (an) of the statutes is renumbered 118.83 (4) and
2amended to read:
SB989,66,93
118.83
(4) Reserve balance. (a) A
participating private school
participating
4in the program under this section shall maintain a cash and investment balance that
5is at least equal to its reserve balance. If a
participating private school does not
6maintain a cash and investment balance that is at least equal to its reserve balance,
7the
participating private school shall refund the reserve balance to the department.
8This subdivision does not apply to a school year that occurs during the public health
9emergency declared on March 12, 2020, by executive order 72.
SB989,66,1610
(b) If a
participating private school
participating in the program under this
11section has a reserve balance that is greater than 50 percent of the total amount the
12participating private school received under
this section the choice program in the
13previous school year, the governing body of the
participating private school shall
14approve a plan for how it will use the amount of the reserve balance that exceeds 50
15percent of the total amount the
participating private school received under
this
16section the choice program in the previous school year.
SB989,66,1917
(c) If a private school ceases to participate in or is barred from the
choice 18program
under this section and s. 119.23 and the private school's reserve balance is
19positive, the private school shall refund the reserve balance to the department.
SB989,160
20Section 160
. 118.60 (7) (b) (intro.) and 2m. of the statutes are repealed.
SB989,161
21Section 161
. 118.60 (7) (b) 1. of the statutes is renumbered 118.80 (6) and
22amended to read:
SB989,67,223
118.80
(6) Third grade reading test. Administer Each participating private
24school shall administer to any pupils attending the 3rd grade in the private school
1under
this section the choice program a standardized reading test developed by the
2department.
SB989,162
3Section 162
. 118.60 (7) (b) 2. of the statutes is renumbered 118.79 (3) and
4amended to read:
SB989,67,65
118.79
(3) Academic standards. Adopt Each participating private school shall
6adopt the pupil academic standards required under s. 118.30 (1g) (a) 4.
SB989,163
7Section 163
. 118.60 (7) (b) 3. of the statutes is renumbered 118.81 (3) (intro.)
8and amended to read:
SB989,67,129
118.81
(3) Teacher's aide educational requirements. (intro.)
Ensure A
10participating private school shall ensure that
any teacher's aide employed by all of 11the
participating private
school has school's teacher's aides satisfy at least one of the
12following:
SB989,67,13
13(a) The individual graduated from high school
, been granted.
SB989,67,15
14(b) The individual obtained a declaration of equivalency of high school
15graduation
, been granted.
SB989,67,17
16(c) The individual obtained a high school diploma by the administrator of a
17home-based private educational program
, or been issued
.
SB989,67,19
18(d) The individual obtained a general educational development certificate of
19high school equivalency
, or has.
SB989,67,22
20(e) The individual obtained a degree or educational credential higher than a
21high school diploma, declaration of equivalency of high school graduation, or general
22educational development certificate of high school equivalency.
SB989,164
23Section 164
. 118.60 (7) (b) 3m. of the statutes is renumbered 118.80 (3) and
24amended to read:
SB989,68,13
1118.80
(3) Governing body meetings. Annually, The governing body of a
2participating private school shall annually schedule
at least 2 meetings at which
3members of the governing body of the
participating private school will be present and
4at which pupils, and the parents
or guardians of pupils, applying to attend the
5participating private school or attending the
participating private school may meet
6and communicate with the members of the governing body.
The private school shall,
7within Within 30 days after the start of the school term,
the governing body of a
8participating private school shall notify the department in writing of the scheduled
9meeting dates
and shall, at. At least 30 days before
the each scheduled meeting date,
10the governing body of a participating private school shall notify in writing each pupil,
11or the parent
or guardian of each minor pupil, applying to attend the
participating 12private school or attending the
participating private school of the meeting date, time,
13and place.
SB989,165
14Section
165. 118.60 (7) (b) 4. to 6. of the statutes are renumbered 118.80 (9)
15(a) to (c) and amended to read:
SB989,68,1916
118.80
(9) (a)
Maintain A private school shall maintain progress records for
17each pupil attending the private school under
this section the choice program while
18the pupil attends the
private school and, except as provided under
subd. 7. par. (d),
19for at least 5 years after the pupil ceases to attend the
private school.
SB989,68,2220
(b)
Upon A private school shall, upon request, provide a pupil or the parent
or
21guardian of a minor pupil who is attending the private school under
this section the
22choice program with a copy of the pupil's progress records.
SB989,69,223
(c)
Issue A participating private school shall issue a high school diploma or
24certificate to each pupil who attends the
participating private school under
this
1section the choice program and satisfactorily completes the course of instruction and
2any other requirements necessary for high school graduation.
SB989,166
3Section
166. 118.60 (7) (b) 7. a. and b. of the statutes are consolidated,
4renumbered 118.80 (9) (d) 1. and amended to read:
SB989,69,245
118.80
(9) (d) 1. Except as provided in subd.
7. b., if the 2., if a private school
6ceases operating as a private school,
the private school shall immediately transfer
7all of the progress records of each pupil who attended the
private school under
this
8section to the choice program to the school board of the school district within which
9the pupil resides.
The private school shall send written notice to each pupil, or to the
10parent or guardian of a minor pupil, of the transfer of progress records under this
11subd. 7. a. b. If the private school is affiliated with an organization that will maintain
12the progress records of each pupil who attended the
private school under
this section 13the choice program for at least 5 years after the private school ceases operation as
14a private school, the private school may transfer a pupil's records to the organization
15if the pupil, or the parent
or guardian of a minor pupil, consents in writing to the
16release of the progress records to the affiliated organization. The private school shall
17send to the department a copy of the consent form for each pupil who consents to the
18transfer of progress records under this
subd. 7. b.
subdivision. The written notice
19shall be signed by the pupil, or the parent
or guardian of a minor pupil, and shall
20include the name, phone number, mailing address, and other relevant contact
21information of the organization that will maintain the progress records, and a
22declaration by the affiliated organization that the organization agrees to maintain
23the progress records for at least 5 years after the private school ceases operation as
24a private school.
SB989,167
1Section
167. 118.60 (7) (c) of the statutes is renumbered 118.79 (4) and
2amended to read:
SB989,70,73
118.79
(4) Religious activity; pupil exemption. A
participating private school
4may not require a pupil attending the
participating private school under
this section 5the choice program to participate in any religious activity if the pupil's parent
or
6guardian submits to the pupil's teacher or the
participating private school's principal
7a written request that the pupil be exempt from such activities.
SB989,168
8Section
168. 118.60 (7) (d) (intro.) and 3. of the statutes are repealed.
SB989,169
9Section
169. 118.60 (7) (d) 1. a. of the statutes is renumbered 118.75 (1) and
10amended to read:
SB989,70,1211
118.75
(1) Definition. In this
subdivision section, “municipality" has the
12meaning given in s. 5.02 (11).
SB989,170
13Section
170. 118.60 (7) (d) 1. b. of the statutes is renumbered 118.75 (3) (a) and
14amended to read:
SB989,70,1715
118.75
(3) (a) A copy of the
participating private school's current certificate of
16occupancy issued by the municipality within which the
participating private school
17is located.
SB989,70,23
18(4) New location; certificate. If the
participating private school moves to a
19new location, the
participating private school shall submit a copy of the new
20certificate of occupancy issued by the municipality within which the
participating
21private school is located to the department before the attendance of pupils at the new
22location and before the
next succeeding date specified in s. 121.05 (1) (a) September
23count date or the January count date, whichever occurs next.
SB989,71,4
24(3) (b) If the municipality within which the
participating private school is
25located does not issue certificates of occupancy,
the private school may submit a
1certificate of occupancy issued by the local or regional governmental unit with
2authority to issue certificates of occupancy or a letter or form from the municipality
3within which the
participating private school is located that explains that the
4municipality does not issue certificates of occupancy.
SB989,71,7
5(5) Temporary certificate. A temporary certificate of occupancy does not meet
6the
requirement requirements of this
subdivision. This subdivision applies only to
7a private school located in an eligible school district section.
SB989,171
8Section
171. 118.60 (7) (dr) of the statutes is renumbered 118.80 (9) (e) and
9amended to read:
SB989,71,1510
118.80
(9) (e) A private school
participating in the program under this section 11may elect to maintain an electronic copy of any application submitted on behalf of
12and any correspondence to or about a pupil attending the private school under
this
13section the choice program instead of a paper copy of the application and
14correspondence. The private school shall maintain electronic copies of pupil
15applications and correspondence for a period of at least 5 years.
SB989,172
16Section 172
. 118.60 (7) (e) of the statutes is renumbered 118.80 (7) and
17amended to read:
SB989,71,2218
118.80
(7) Pupil assessments. Each
participating private school
participating
19in the program under this section shall administer the examinations required under
20s. 118.30 (1t) or examinations permitted under s. 118.301 (3) to pupils attending the
21participating private school under the
choice program. The
participating private
22school may administer additional standardized tests to such pupils.
SB989,173
23Section 173
. 118.60 (7) (em) 1. and 2. of the statutes are renumbered 118.74
24(4) (b) and (c) and amended to read:
SB989,72,8
1118.74
(4) (b)
The governing body of each Each participating private school
2participating in the program under this section shall, subject to
subd. 2. par. (c),
3annually, by
the first weekday in August
1 , provide the department with evidence
4demonstrating that the
participating private school remains accredited for the
5current school year as required under par.
(ad)
(a). The
governing body participating
6private school shall include as evidence of accreditation a notice prepared by an
7accrediting entity that confirms that the
participating private school is accredited by
8that entity as of the date of the notice.
SB989,72,109
(c)
The governing body A participating private school shall immediately notify
10the department if its accreditation status changes.
SB989,174
11Section 174
. 118.60 (7) (g) of the statutes is renumbered 118.80 (5) and
12amended to read:
SB989,72,2313
118.80
(5) Air quality requirements. (a) By the first
day of the 3rd month
14beginning after the month in which the department establishes the model
15management plan and practices for maintaining indoor environmental quality in
16public and private schools under s. 118.075 (3), or by weekday in October
1 of a
17private school's first school year of participation in the
choice program
under this
18section, whichever is later, the
participating private school shall provide for the
19development of a plan for maintaining indoor environmental quality in the
20participating private school.
Participating private schools may use the model
21management plan and practices for maintaining indoor environmental quality
22developed under s. 118.075 (3) when developing a plan required under this
23paragraph.
SB989,73,524
(b) By the
first day of the 12th month beginning after the month in which the
25department establishes the model management plan and practices for maintaining
1indoor environmental quality in public and private schools under s. 118.075 (3), or
2by the beginning of the 2nd school year of participation in the
choice program
under
3this section, whichever is later, the, a participating private school shall implement
4a plan for maintaining indoor environmental quality in the
participating private
5school.
SB989,73,86
(c) Each
participating private school
participating in the program under this
7section shall provide a copy of the plan implemented under
subd. 2. par. (b) to any
8person upon request.
SB989,175
9Section 175
. 118.60 (7) (h) of the statutes is renumbered 118.81 (4) and
10amended to read:
SB989,73,1611
118.81
(4) Background checks. Beginning in the 2018-19 school year, each 12Each participating private school
participating in the program under this section 13shall conduct criminal background investigations of its employees and exclude from
14employment any person not permitted to hold a teaching license as the result of an
15offense and any person who might reasonably be believed to pose a threat to the
16safety of others.
SB989,176
17Section 176
. 118.60 (7m) (a) (intro.), 1. and 2., (b) and (c) of the statutes are
18renumbered 118.76 (1) (intro.), (a) (intro.) and (b), (2) and (3), and 118.76 (1) (intro.),
19(a) (intro.) and (b), (2) (a) (intro.) and 2. and (b) and (3), as renumbered, are amended
20to read:
SB989,73,2421
118.76
(1) Surety bond or budget requirement. (intro.) By
the first weekday
22in May
1 before the first school term that a private school participates in the
choice 23program
under this section or s. 119.23, a
participating private school shall submit
24to the department one of the following:
SB989,74,6
1(a) (intro.) A surety bond payable to the state in an amount equal to 25 percent
2of the total amount of payments the
participating private school expects to receive
3under this section and s. 119.23 under the choice program during the first school year
4the private school participates in the
program under this section. choice program.
5If a new private school selects this option to satisfy this subsection, the new private
6school shall provide an updated surety bond if all of the following apply:
SB989,74,177
(b) A complete anticipated budget, on a form provided by the department, for
8the first fiscal period of participation in the
choice program
under this section and
9evidence of financial viability, as prescribed by the department by rule. The
10participating private school shall include in the budget the anticipated enrollments
11for all pupils enrolled in the
participating private school and for pupils enrolled in
12the
participating private school under
this section the choice program; estimated
13revenues and costs; a schedule of anticipated beginning and ending net choice
14program assets; and a schedule of monthly cash flow requirements. The
15participating private school shall include in the budget contingent funding sources
16the
participating private school will use in the event that actual enrollments are less
17than expected.
SB989,74,21
18(2) (a) (intro.) If a
participating private school submits a surety bond under
par.
19(a) 1. sub. (1) (a), the
participating private school shall annually provide, by
the first
20weekday in May
1 , a surety bond payable to the state until the
participating private
21school submits all of the following to the department:
SB989,74,2522
2. Evidence of sound fiscal and internal control practices under
sub. (7) (am)
232m. b. s. 118.83 (5) for the school year in the financial audit submitted under subd.
241.
a. and for the subsequent school year, neither of which indicates that does not 25contain evidence that the
participating private school is not financially viable.
SB989,75,4
1(b) A
participating private school shall provide a surety bond under this
2paragraph subsection in an amount equal to 25 percent of the total amount of
3payments the private school expects to receive under
this section and s. 119.23 the
4choice program during the following school year.
SB989,75,10
5(3) Budget review; financial viability. If a private school submits a complete
6anticipated budget under
par. (a) 2. sub. (1) (b), the department shall determine
7whether the private school is financially viable by
the first weekday in August
1. If
8the department determines that the private school is not financially viable, the
9private school is not eligible to participate in the
choice program
under this section
10or s. 119.23 in the current school year.
SB989,177
11Section 177
. 118.60 (9) of the statutes is renumbered 118.74 (6) and amended
12to read:
SB989,75,1613
118.74
(6) Failure to meet private school requirements; notification. If
any 14an accrediting or preaccrediting entity determines during the accrediting or
15preaccrediting process that a
participating private school does not meet all of the
16requirements under s. 118.165 (1), it shall report that failure to the department.
SB989,178
17Section 178
. 118.60 (9m) of the statutes is renumbered 118.80 (4) (intro.) and
18amended to read:
SB989,76,319
118.80
(4) Accountability report; posting. (intro.)
Beginning in September
202016, and annually thereafter, the governing body of a private school participating
21in the program under this section that maintains an Internet site for the private
22school shall, if the private school is included in the most recent accountability report
23published under s. 115.385, Annually, within 30 days after the department publishes
24the accountability report
, under s. 115.385, a participating private school shall 25prominently link
on the home page of that Internet site to the pages in that the
1participating private school's most recent accountability report
concerning the
2private school. on the home page of the participating private school's website if all
3of the following apply:
SB989,179
4Section 179
. 118.60 (10) (a) (intro.), 1., 2., 3., 5., 6., 7. and 8. of the statutes are
5renumbered 118.85 (1) (intro.), (a), (b), (c), (d), (e), (f) and (g) and amended to read:
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118.85
(1) Barred; current school year. (intro.) The state superintendent
7may issue an order barring a private school from participating in the
choice program
8under this section in the current school year if the state superintendent determines
9that the private school has done any of the following:
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(a) Intentionally or negligently misrepresented any information required
11under this
section subchapter or any rule promulgated under this
section 12subchapter.