119.23(3m)(am)1.e.e. High school classes that are not required for graduation and for which no credits toward graduation are given. 119.23(3m)(am)2.2. A private school may not prohibit an eligible pupil from attending the private school, expel or otherwise discipline the pupil, or withhold or reduce the pupil’s grades because the pupil or the pupil’s parent or guardian cannot pay or has not paid fees charged under subd. 1. 119.23(3m)(b)(b) Beginning in the 2011-12 school year, a private school participating in the program under this section may, in addition to the payment it receives for a pupil under sub. (4) and, if applicable, sub. (4m), charge the pupil tuition in an amount determined by the school if both of the following apply: 119.23(3m)(b)2.2. The family income of the pupil, as determined under sub. (2) (a) 1., exceeds an amount equal to 2.2 times the poverty level determined in accordance with criteria established by the director of the federal office of management and budget. 119.23(3m)(c)(c) A private school participating in the program under this section shall determine whether the private school may charge additional tuition to a pupil on the basis of the pupil’s family income as permitted under par. (b). The private school shall establish a process for accepting an appeal to the governing body of the private school of the determination made under this paragraph. 119.23(4)(a)(a) Annually, on or before September 15, a private school participating in the program under this section shall file with the department a report stating its summer daily attendance for each day of summer school for the purpose of sub. (4m). 119.23(4)(bg)1.1. In the 2013-14 school year, upon receipt from the pupil’s parent or guardian of proof of the pupil’s enrollment in the private school during a school term, the state superintendent shall pay to the private school in which the pupil is enrolled on behalf of the pupil’s parent or guardian, from the appropriation under s. 20.255 (2) (fu), an amount equal to the private school’s operating and debt service cost per pupil that is related to educational programming, as determined by the department, or $6,442, whichever is less. 119.23(4)(bg)2.2. Except as provided in subd. 4., in the 2014-15 school year, upon receipt from the pupil’s parent or guardian of proof of the pupil’s enrollment in the private school during a school term, the state superintendent shall pay to the private school in which the pupil is enrolled on behalf of the pupil’s parent or guardian, from the appropriation under s. 20.255 (2) (fu), the lesser of an amount equal to the private school’s operating and debt service cost per pupil that is related to educational programming, as determined by the department, or an amount either of $7,210, if the pupil is enrolled in a grade from kindergarten to 8, or of $7,856, if the pupil is enrolled in a grade from 9 to 12. 119.23(4)(bg)3.3. In the 2015-16 school year and in each school year thereafter, upon receipt from the pupil’s parent or guardian of proof of the pupil’s enrollment in the private school during a school term, except as provided in subd. 5., the state superintendent shall pay to the private school in which the pupil is enrolled on behalf of the pupil’s parent or guardian, from the appropriation under s. 20.255 (2) (fu), an amount equal to the sum of the maximum amount per pupil the state superintendent paid a private school under this section in the previous school year for the grade in which the pupil is enrolled; in the 2023-24 school year, if the pupil is enrolled in a grade from kindergarten to 8, 10 percent of the revenue ceiling, as defined in s. 121.905 (1), for that school year; the amount of the per pupil revenue adjustment under s. 121.91 (2m) for the current school year, if positive; 90 percent of the change in the revenue ceiling, as defined in s. 121.905 (1), between the previous school year and current school year, if positive, if the pupil is enrolled in a grade from kindergarten to 8, or if the pupil is enrolled in a grade from 9 to 12, the change in the revenue ceiling, as defined in s. 121.905 (1), between the previous school year and current school year, if positive; the change in the amount of statewide categorical aid per pupil between the previous school year and the current school year, as determined under s. 118.40 (2r) (e) 2p., if positive; and in the 2023-24 school year, if the pupil is enrolled in a grade from 9 to 12, 26.8 percent of the revenue ceiling, as defined in s. 121.905 (1), for that school year. 119.23(4)(bg)4.4. If the pupil described in subd. 2. is enrolled in a private school that enrolls pupils under the program in any grade between kindergarten to 8 and also in any grade between 9 to 12, the state superintendent shall pay to the private school in which the pupil is enrolled on behalf of the pupil’s parent or guardian, from the appropriation under s. 20.255 (2) (fu), the lesser of an amount equal to the private school’s operating and debt service cost per pupil that is related to educational programming, as determined by the department, or an amount determined as follows: 119.23(4)(bg)4.a.a. Multiply the number of pupils participating in the program under this section who are enrolled in the private school in any grade between kindergarten to 8 by $7,210. 119.23(4)(bg)4.b.b. Multiply the number of pupils participating in the program under this section who are enrolled in the private school in any grade between 9 to 12 by $7,856. 119.23(4)(bg)4.d.d. Divide the amount determined under subd. 4. c. by the total number of pupils participating in the program under this section who are enrolled at the private school. 119.23(4)(bg)5.5. If the pupil described in subd. 3. is enrolled in a private school that enrolls pupils under the program in any grade between kindergarten to 8 and also in any grade between 9 to 12, the state superintendent shall substitute for the amount described in subd. 3. the amount determined under subd. 4. a. to d., with the following modifications: 119.23(4)(bg)5.a.a. Multiply the number of pupils participating in the program who are enrolled in the private school in any grade between kindergarten to 8 by the sum of the maximum amount per pupil the state superintendent paid a private school under this section in the previous school year for the grade in which the pupil is enrolled; the amount of the per pupil revenue adjustment under s. 121.91 (2m) for the current school year, if positive; 90 percent of the change in the revenue ceiling, as defined in s. 121.905 (1), between the previous school year and current school year, if positive; the change in the amount of statewide categorical aid per pupil between the previous school year and the current school year, as determined under s. 118.40 (2r) (e) 2p., if positive; and in the 2023-24 school year, 10 percent of the revenue ceiling, as defined in s. 121.905 (1), for that school year. 119.23(4)(bg)5.b.b. Multiply the number of pupils participating in the program who are enrolled in the private school in any grade between 9 to 12 by the sum of the maximum amount per pupil the state superintendent paid a private school under this section in the previous school year for the grade in which the pupil is enrolled; the amount of the per pupil revenue adjustment under s. 121.91 (2m) for the current school year, if positive; the change in the revenue ceiling, as defined in s. 121.905 (1), between the previous school year and current school year, if positive; the change in the amount of statewide categorical aid per pupil between the previous school year and the current school year, as determined under s. 118.40 (2r) (e) 2p., if positive; and in the 2023-24 school year, 26.8 percent of the revenue ceiling, as defined in s. 121.905 (1), for that school year. 119.23(4)(c)(c) The state superintendent shall pay 25 percent of the total amount under this subsection in September, 25 percent in November, 25 percent in February, and 25 percent in May. Each installment may consist of a single check for all pupils attending the private school under this section. The state superintendent shall include the entire amount under sub. (4m) in the November installment, but the payment shall be made in a separate check from the payment under this subsection. 119.23(4m)(a)(a) In addition to the payment under sub. (4), the state superintendent shall, subject to par. (b), pay to each private school participating in the program under this section, on behalf of the parent or guardian of each pupil attending summer school in the private school under this section during a summer and in the manner described in sub. (4) (c), an amount determined as follows: 119.23(4m)(a)1.1. Determine the maximum amount that could have been paid, at the end of the immediately preceding school term, per pupil under sub. (4) (bg) for the grade in which the pupil is attending summer school under this section. 119.23(4m)(a)2.2. If the pupil attended summer school for at least 15 days of summer instruction at the private school during that summer, multiply the amount under subd. 1. by 0.05. 119.23(4m)(a)3.3. If the pupil attended summer school for less than 15 days of summer instruction at the private school during that summer, multiply the amount under subd. 1. by 0.05 by the quotient determined by dividing the number of days of summer instruction the pupil attended during that summer by 15. 119.23(4m)(b)(b) A participating private school may receive a per pupil payment under par. (a) if all of the following are satisfied: 119.23(4m)(b)1.1. The private school offers no fewer than 19 summer days of instruction during that summer. 119.23(4m)(b)2.2. Each summer day of instruction offered by the private school under subd. 1. is comprised of no fewer than 270 minutes of instruction. 119.23(4r)(4r) If, after the 3rd Friday in September in any school year, a private school participating in the program under this section closes, for each installment under sub. (4) (c) that was not paid to the private school in that school year, the state superintendent shall pay to the board, from the appropriation under s. 20.255 (2) (fv), the amount determined as follows for each pupil who had been attending the private school under this section in that school year and who enrolls in the school district operating under this chapter in that school year: 119.23(4s)(4s) Notwithstanding subs. (4), (4m), and (4r), a pupil attending a private school participating in the program under this section who is receiving a scholarship under s. 115.7915 shall not be counted as a pupil attending the private school under this section under sub. (4), (4m), or (4r). 119.23(4v)(a)(a) The department may consider a pupil enrolled in a private school participating in the program under this section who satisfies all of the following as a resident of the city who is enrolled in the private school under this section: 119.23(4v)(a)1.1. The pupil was a resident of a school district, other than an eligible school district, as defined in s. 118.60 (1) (am), or a 1st class city school district, when the pupil applied to attend the private school under the program under s. 118.60. 119.23(4v)(a)2.2. The pupil accepted a space at a private school participating in the program under s. 118.60 as a resident of a school district, other than an eligible school district, as defined in s. 118.60 (1) (am), or a 1st class city school district. 119.23(4v)(a)3.3. The pupil resides in the city on the 3rd Friday in September. 119.23(4v)(a)4.4. The private school at which the pupil accepted a space under s. 118.60 is participating in the program under this section. 119.23(4v)(b)(b) If the department considers a pupil as a resident of the city under par. (a), the department shall ensure that the pupil is not counted for purposes of determining whether a school district has exceeded its pupil participation limit under s. 118.60 (2) (be). 119.23(5)(5) The state superintendent shall ensure that pupils and parents and guardians of pupils who reside in the city are informed annually of the private schools participating in the program under this section and in the program under s. 118.60. 119.23(6)(6) The board shall provide transportation to pupils attending a private school under this section if required under s. 121.54 and may claim transportation aid under s. 121.58 for pupils so transported. 119.23(6m)(6m) Each private school participating in the program under this section shall do all of the following: 119.23(6m)(a)(a) Provide to each pupil, or the parent or guardian of each minor pupil, who applies to attend the private school all of the following: 119.23(6m)(a)1.1. The name, address, and telephone number of the private school and the name of one or more contact persons at the school. 119.23(6m)(a)2.2. A list of the names of the members of the private school’s governing body and of the private school’s shareholders, if any. 119.23(6m)(a)3.3. A notice stating whether the private school is an organization operated for profit or not for profit. If the private school is a nonprofit organization, the private school shall also provide the applicant with a copy of the certificate issued under section 501 (c) (3) of the Internal Revenue Code verifying that the private school is a nonprofit organization that is exempt from federal income tax. 119.23(6m)(a)4.4. A copy of the appeals process used if the private school rejects the applicant. 119.23(6m)(a)6.6. A copy of the non-harassment policy used by the private school, together with the procedures for reporting and obtaining relief from harassment. 119.23(6m)(a)7.7. A copy of the suspension and expulsion policies and procedures, including procedures for appealing a suspension or expulsion, used by the private school. 119.23(6m)(a)8.8. A copy of the policy used by the private school for accepting or denying the transfer of credits earned by a pupil attending the private school under this section for the satisfactory completion of coursework at another school. 119.23(6m)(a)9.9. A copy of the policy governing visitors and visits to the private school, developed as required under sub. (7) (b) 2m. 119.23(6m)(b)(b) Annually, by August 1, provide to the department for each of the previous 5 school years in which the private school has participated in the program under this section, to the extent permitted under 20 USC 1232g and 43 CFR part 99, pupil scores on all standardized tests administered under s. 118.30 (1s). 119.23(6m)(bm)(bm) Upon request of the department, provide a copy of any policy described in par. (a) and the academic standards adopted under sub. (7) (b) 2. 119.23(6m)(c)(c) Upon an individual joining the private school’s governing body, provide to the department a signed statement from the individual verifying that the individual is a member of the governing body. 119.23(6m)(d)(d) Upon request by any pupil, or the parent or guardian of any minor pupil, who is attending or who applies to attend the private school, provide the material specified in pars. (a) and (b). 119.23(6p)(6p) In addition to the requirements under sub. (6m), a private school that is not a new private school and that did not participate in the program under this section or s. 118.60 in the previous school year shall submit to the department all of the following: 119.23(6p)(a)(a) By January 10 of the school year immediately preceding the school year in which the private school intends to participate in the program under this section, all of the following: 119.23(6p)(a)2.2. A signed statement from each individual who is a member of the private school’s governing body verifying that the individual is a member of the governing body. 119.23(6p)(b)(b) By August 1 of the school year in which the private school intends to participate in the program under this section, a copy of the academic standards adopted under sub. (7) (b) 2. 119.23(7)(ad)1.1. If a private school participating in the program under this section or s. 118.60 and accredited under sub. (2) (a) 7. to offer instruction in any elementary grade, but not any high school grade, seeks to offer instruction in any high school grade, the private school shall apply for and achieve accreditation to offer instruction in the additional grades in the manner established under sub. (2) (a) 7. br. 119.23(7)(ad)2.2. If a private school participating in the program under this section or s. 118.60 and accredited under sub. (2) (a) 7. to offer instruction in any high school grade, but not any elementary grade, seeks to offer instruction in any elementary grade, the private school shall apply for and achieve accreditation to offer instruction in the additional grades in the manner established under sub. (2) (a) 7. br. 119.23(7)(ad)3.3. The governing body of a private school participating in the program under this section and accredited as required under subds. 1. and 2. and sub. (2) (a) 7. shall ensure that the private school continuously maintains accreditation from an accrediting entity as long as the private school continues to participate in the program under this section. 119.23(7)(ag)(ag) If a participating private school learns that an accrediting organization with which the private school is maintaining accreditation, as required under par. (ad), is a disqualified organization, the private school shall immediately notify the department in writing of this fact and shall obtain accreditation from an accrediting entity no later than 3 years from the date on which the private school learned that the accrediting organization is a disqualified organization. 119.23(7)(am)1m.1m. In this paragraph, “eligible education expenses” means all direct and indirect costs associated with a private school’s educational programming for pupils enrolled in grades kindergarten to 12 that are reasonable for the private school to achieve its educational purposes, as determined by the governing body of the private school in a written policy and tested by an independent auditor. “Eligible education expenses” include expenses related to management, insurance, transportation, extracurricular programming and activities, facility and equipment costs, development expenses, and programming that provides child care services before school, after school, or both before and after school. A cost is not an “eligible education expense” if an independent auditor determines, after testing, that the cost is not a cost associated with the private school’s educational programming for pupils enrolled in grades kindergarten to 12 that is reasonable for the private school to achieve its educational purposes, as determined by the governing body of the private school in a written policy. 119.23(7)(am)2m.2m. Each private school participating in the program under this section is subject to uniform financial accounting standards established by the department. Annually by October 15 following a school year in which a private school participated in the program under this section, the private school shall submit to the department all of the following: 119.23(7)(am)2m.a.a. An independent financial audit of the private school conducted by an independent certified public accountant, accompanied by the auditor’s statement that the report is free of material misstatements and fairly presents the private school’s eligible education expenses, and beginning in the 2nd school year a private school participates in the program under this section, a copy of the management letter prepared by the auditor. If the private school annually received a total of at least $100,000 under this section and ss. 115.7915 and 118.60 in any school year, the audit shall be prepared in accordance with generally accepted accounting principles with allowable modifications for long-term fixed assets. If the private school has not annually received a total of at least $100,000 under this section and ss. 115.7915 and 118.60 in any school year, the audit shall be prepared as prescribed by the department by rule. The audit shall include a calculation of the private school net eligible education expenses and a calculation of the balance of the private school’s fund for future eligible education expenses. The auditor shall conduct his or her audit, including determining sample sizes and evaluating financial viability, in accordance with the auditing standards established by the American Institute of Certified Public Accountants. The department may not require an auditor to comply with standards that exceed the scope of the standards established by the American Institute of Certified Public Accountants. If a private school participating in a program under this section is part of an organization and the private school and the organization share assets, liabilities, or eligible education expenses, the private school may submit an audit of the private school or of the organization of which it is a part. If a private school that is part of an organization with which it shares assets, liabilities, or eligible education expenses submits an audit of only the private school, the independent auditor shall use his or her professional judgment to allocate any shared assets, liabilities, and eligible education expenses between the organization and the private school. If a private school participating in the program under this section also accepts pupils under s. 115.7915 or 118.60, the private school may submit one comprehensive financial audit to satisfy the requirements of this subdivision and ss. 115.7915 (6) (e) and 118.60 (7) (am) 2m., whichever are applicable. The private school shall include in the comprehensive financial audit the information specified under s. 118.60 (7) (am) 2m. 119.23(7)(am)2m.b.b. Evidence of sound fiscal and internal control practices, as prescribed by the department by rule. An independent auditor engaged to evaluate the private school’s fiscal and internal control practices shall conduct his or her evaluation, including determining sample sizes, in accordance with attestation standards established by the American Institute of Certified Public Accountants. The independent auditor engaged to evaluate the private school’s fiscal and internal control practice shall also review any concerns raised in the private school’s management letter submitted under subd. 2m. a. The fact that a private school reports a negative reserve balance alone is not evidence that the private school does not have the financial ability to continue operating or that the private school does not follow sound fiscal and internal control practices. 119.23(7)(am)2m.c.c. If an independent auditor engaged to evaluate the private school’s fiscal and internal control practice determines that the governing body of the private school has not taken reasonable actions to remedy any concerns raised in the management letter submitted under subd. 2m. a. in the previous school year, a report prepared by the independent auditor that includes the auditor’s findings related to the governing body’s actions to remedy any concerns raised in the management letter for the previous school year. 119.23(7)(am)3.a.a. By no later than February 15 or 120 days after the date on which the audit under subd. 2m. a. is received by the department, whichever is later, the department shall notify a private school participating in the program under this section whether or not additional information is required for the department to complete its review of the audit. Subject to subd. 3. b., the department may request that an auditor provide additional information if the request is related to the department reviewing the audit. The department shall determine whether a private school participating in the program under this section has provided the information and met the requirements required under subd. 2m. a. by April 1. 119.23(7)(am)3.b.b. Before April 1, the department may contact the auditor who prepared the audit under subd. 2m. a. only regarding matters that may impact the private school’s financial statement by an amount that is greater than 1 percent of the total amount the private school received under this section for the previous school year and any items or information the department determines are missing from the audit. 119.23(7)(am)3.c.c. Notwithstanding subd. 3. a. and b., the department may communicate with an auditor as necessary for the purpose of assessing the financial viability of a private school participating in the program under this section. 119.23(7)(am)3.d.d. An auditor who receives a written communication under this subdivision shall respond to the department within 10 school days of receiving the written communication. 119.23(7)(an)1.1. A private school participating in the program under this section shall maintain a cash and investment balance that is at least equal to its reserve balance. If a private school does not maintain a cash and investment balance that is at least equal to its reserve balance, the private school shall refund the reserve balance to the department. This subdivision does not apply to a school year that occurs during the public health emergency declared on March 12, 2020, by executive order 72. 119.23(7)(an)2.2. If a private school participating in the program under this section has a reserve balance that is greater than 50 percent of the total amount the private school received under this section in the previous school year, the governing body of the private school shall approve a plan for how it will use the amount of the reserve balance that exceeds 50 percent of the total amount the private school received under this section in the previous school year. 119.23(7)(an)3.3. If a private school ceases to participate in or is barred from the program under this section and s. 118.60 and the private school’s reserve balance is positive, the private school shall refund the reserve balance to the department. 119.23(7)(b)(b) Each private school participating in the program under this section shall do all of the following:
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