118.60(3m)(am)1.e.
e. High school classes that are not required for graduation and for which no credits toward graduation are given.
118.60(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.
118.60(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:
118.60(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.
118.60(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.
118.60(4)(a)(a) Annually, on or before October 1, 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).
118.60(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) (fr), 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.
118.60(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) (fr), 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.
118.60(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) (fr), 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; the amount of the per pupil revenue adjustment under
s. 121.91 (2m) for the current school year, if positive; and 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.
118.60(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) (fr), 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:
118.60(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.
118.60(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.
118.60(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.
118.60(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:
118.60(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; and 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.
118.60(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; and 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.
118.60(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.
118.60(4d)(a)(a) In this subsection, “incoming choice pupil" means a pupil who resides in a school district, other than a 1st class city school district, who begins participating in the program under this section in the 2015-16 school year or any school year thereafter, and who is enrolled in a private school under this section.
118.60(4d)(b)1.1. Beginning in the 2015-16 school year, subject to
s. 121.085 (1), the department shall decrease a school district's state aid payment under
s. 121.08 by an amount calculated as follows:
118.60(4d)(b)1.a.
a. Identify the incoming choice pupils residing in the school district for whom a payment is made under
sub. (4) (bg) in that school year.
118.60(4d)(b)1.c.
c. Identify the incoming choice pupils residing in the school district for whom a payment is made under
sub. (4m) in that school year.
118.60(4d)(b)2.
2. If a school district's state aid payment under
s. 121.08 is insufficient to cover the reduction under
subd. 1., as determined under
s. 121.085 (2), the department shall decrease other state aid payments made by the department to the school district by the remaining amount.
118.60(4d)(b)3.
3. The department shall ensure that the aid adjustment under
subd. 1. does not affect the amount determined to be received by a school district as state aid under
s. 121.08 for any other purpose.
118.60(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:
118.60(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.
118.60(4m)(b)
(b) A participating private school may receive a per pupil payment under
par. (a) if all of the following are satisfied:
118.60(4m)(b)1.
1. The private school offers no fewer than 19 summer days of instruction during that summer.
118.60(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.
118.60(4m)(b)3.
3. Each pupil for whom the private school seeks a payment under
par. (a) attends no fewer than 15 days of summer instruction at the private school during that summer.
118.60(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 of the school district within which the pupil resides, from the appropriation under
s. 20.255 (2) (fv), the amount determined, for each pupil who had been attending the private school under this section in that school year and who enrolls in the school district within which the pupil resides in that school year, as follows:
118.60(4s)
(4s) Notwithstanding
subs. (4),
(4d),
(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),
(4d),
(4m), or
(4r).
118.60(5)
(5) The state superintendent shall ensure that pupils and parents and guardians of pupils who reside in this state are informed annually of the private schools participating in the program under this section and in the program under
s. 119.23.
118.60(6)
(6) The school board of a school district 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.
118.60(6m)
(6m) Each private school participating in the program under this section shall do all of the following:
118.60(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:
118.60(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.
118.60(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.
118.60(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.
118.60(6m)(a)4.
4. A copy of the appeals process used if the private school rejects the applicant.
118.60(6m)(a)6.
6. A copy of the nonharassment policy used by the private school, together with the procedures for reporting and obtaining relief from harassment.
118.60(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.
118.60(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.
118.60(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.
118.60(6m)(b)
(b) Annually, by August 1st, provide to the department the material specified in
par. (a) and all of the following information:
118.60(6m)(b)1.
1. The number of pupils attending the private school under this section in the previous school year who began participating in the program under this section in the 2015-16 school year or any school year thereafter and the number of pupils attending the private school under this section in the previous school year who began participating in the program under this section before the 2015-16 school year.
118.60(6m)(b)2.
2. The number of pupils attending the private school other than under this section in the previous school year.
118.60(6m)(b)3.
3. 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 (1t).
118.60(6m)(c)
(c) Provide to the department 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.
118.60(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).
118.60(7)(a)(a) Each private school participating in the program under this section shall meet at least one of the following standards:
118.60(7)(a)1.
1. At least 70 percent of the pupils in the program advance one grade level each year.
118.60(7)(a)2.
2. The private school's average attendance rate for the pupils in the program is at least 90 percent.
118.60(7)(a)3.
3. At least 80 percent of the pupils in the program demonstrate significant academic progress.
118.60(7)(a)4.
4. At least 70 percent of the families of pupils in the program meet parent involvement criteria established by the private school.
118.60(7)(ad)1.1. If a private school participating in the program under this section or
s. 119.23 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. c.
118.60(7)(ad)2.
2. If a private school participating in the program under this section or
s. 119.23 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. c.
118.60(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.
118.60(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.
118.60(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.
118.60(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:
118.60(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 a management letter prepared by the auditor. The audit shall be prepared in accordance with generally accepted accounting principles with allowable modifications for long-term fixed assets. The audit shall include a calculation of the private school's 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. 119.23, the private school may submit one comprehensive financial audit to satisfy the requirements of this subdivision and
s. 119.23 (7) (am) 2m. The private school shall include in the comprehensive financial audit the information specified under
s. 119.23 (7) (am) 2m.
118.60(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.
118.60(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.
118.60(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.
118.60(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.
118.60(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.
118.60(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.
