118.60(7m)(a)(a) By May 1 before the first school term that a private school participates in the program under this section or s.
119.23, a private school shall submit to the department one of the following:
118.60(7m)(a)1.
1. A surety bond payable to the state in an amount equal to 25 percent of the total amount of payments the private school expects to receive under this section and s.
119.23 during the first school year the private school participates in the program under this section.
118.60(7m)(a)2.
2. A complete anticipated budget, on a form provided by the department, for the first fiscal period of participation in the program under this section and evidence of financial viability, as prescribed by the department by rule. The private school shall include in the budget the anticipated enrollments for all pupils enrolled in the private school and for pupils enrolled in the private school under this section; estimated revenues and costs; a schedule of anticipated beginning and ending net choice program assets; and a schedule of monthly cash flow requirements. The private school shall include in the budget contingent funding sources the private school will use in the event that actual enrollments are less than expected.
118.60(7m)(b)1.1. If a private school submits a surety bond under par.
(a) 1., the private school shall annually provide, by May 1, a surety bond payable to the state until the private school submits all of the following to the department:
118.60(7m)(b)1.a.
a. A financial audit prepared in accordance with generally accepted accounting principles with allowable modifications for long-term fixed assets that does not contain any indicators that the private school is not financially viable.
118.60(7m)(b)1.b.
b. Evidence of sound fiscal and internal control practices under sub.
(7) (am) 2m. b. for the school year in the financial audit submitted under subd.
1. a. and for the subsequent school year, neither of which indicates that the private school is not financially viable.
118.60(7m)(b)2.
2. A private school shall provide a surety bond under this paragraph in an amount equal to 25 percent of the total amount of payments the private school expects to receive under this section and s.
119.23 during the following school year.
118.60(7m)(c)
(c) If a private school submits a complete anticipated budget under par.
(a) 2., the department shall determine whether the private school is financially viable by August 1. If the department determines that the private school is not financially viable, the private school is not eligible to participate in the program under this section or s.
119.23 in the current school year.
118.60(9)
(9) If any accrediting or preaccrediting entity determines during the accrediting or preaccrediting process that a private school does not meet all of the requirements under s.
118.165 (1), it shall report that failure to the department.
118.60(9m)
(9m) Beginning in September 2016, and annually thereafter, the governing body of a private school participating in the program under this section that maintains an Internet site for the private school shall, if the private school is included in the most recent accountability report published under s.
115.385, within 30 days after the department publishes the accountability report, prominently link on the home page of that Internet site to the pages in that most recent accountability report concerning the private school.
118.60(10)(a)(a) The state superintendent may issue an order barring a private school from participating in the program under this section in the current school year if the state superintendent determines that the private school has done any of the following:
118.60(10)(a)1.
1. Intentionally or negligently misrepresented any information required under this section or any rule promulgated under this section.
118.60(10)(a)2.
2. Failed to provide the notice or pay the fee required under sub.
(2) (a) 3., or provide the information required under sub.
(7) (am) or
(d), by the date or within the period specified.
118.60(10)(a)3.
3. Failed to refund to the state any overpayment made under sub.
(4) or
(4m) by the date specified by department rule.
118.60(10)(a)8.
8. Before the end of a 7-year period beginning on the date of an order issued by the state superintendent under this subsection, retained a disqualified person, for compensation or as a volunteer, as an owner, officer, director, trustee, administrator, person designated by the administrator to assist in processing pupil applications, or person responsible for administrative, financial, or pupil health and safety matters.
118.60(10)(am)
(am) If the state superintendent determines that any of the following have occurred, he or she may issue an order barring the private school from participating in the program under this section in the following school year:
118.60(10)(am)2.
2. The private school's application for accreditation has been denied by the accrediting entity.
118.60(10)(am)4.
4. The private school intentionally or negligently misrepresented any information required under this section or any rule promulgated under this section.
118.60(10)(ar)1.1. If the state superintendent determines that a private school has failed to continuously maintain accreditation as required under sub.
(7) (ad), that the governing body of the private school has withdrawn the private school from the accreditation process, or that the private school's accreditation has been revoked, denied, or terminated by an accrediting entity, the state superintendent shall issue an order barring the private school's participation in the program under this section at the end of the current school year.
118.60(10)(ar)2.
2. A private school whose participation in the program under this section is barred under subd.
1. may not participate in the program under this section or under s.
119.23 until the governing body of the private school demonstrates to the satisfaction of the department that it has obtained accreditation from an accrediting entity, provided the accreditation is from an entity other than the entity with which the private school failed to continuously maintain accreditation or, if the private school's accreditation was revoked, denied, or terminated, other than the entity that revoked, denied, or terminated the private school's accreditation.
118.60(10)(b)
(b) The state superintendent may issue an order immediately terminating a private school's participation in the program under this section if he or she determines that conditions at the private school present an imminent threat to the health or safety of pupils.
118.60(10)(c)
(c) Whenever the state superintendent issues an order under par.
(a),
(am),
(ar), or
(b), he or she shall immediately notify the parent or guardian of each pupil attending the private school under this section.
118.60(10)(d)
(d) The state superintendent may withhold payment from a private school under subs.
(4) and
(4m) if the private school violates this section or s.
115.383 (3) (b).
118.60(11)
(11) The department shall do all of the following:
118.60(11)(a)
(a) Promulgate rules to implement and administer this section. The department may not by rule establish standards under sub.
(7) (am) that exceed the standards established by the American Institute of Certified Public Accountants.
118.60(11)(b)
(b) Notify each private school participating in the program under this section of any proposed changes to the program or to administrative rules governing the program, including changes to application or filing deadlines but not including changes to provisions governing health or safety, prior to the beginning of the school year in which the change takes effect.
118.60(11)(c)
(c) Within 10 days after receiving the information submitted as required under sub.
(7) (em), notify the participating private school of receipt of accreditation status.
118.60(11)(d)
(d) When the department publicly releases data related to enrollment of, standardized test results for, applications submitted by, waiting lists for pupils participating in or seeking to participate in the program under this section, release the data all at the same time, uniformly, and completely.
118.60(12)
(12) During the public health emergency declared on March 12, 2020, by executive order 72, if a private school participating in the program under this section is closed for at least 10 school days in a school year by a local health officer, as defined in s.
250.01 (5), or the department of health services, in the school year during which the school is closed and the following school year, the department may not withhold payment from the private school under sub.
(10) (d) or bar the private school from participating in the program under sub.
(10) (a),
(am), or
(ar) for failing to comply with a requirement under this section or a rule promulgated under this section if all of the following occur:
118.60(12)(a)
(a) The private school submits information to the department that explains how the school closure impacted the private school's ability to comply with the requirement and any action the private school took to mitigate the consequences of not complying with the requirement.
118.60(12)(b)
(b) The department determines that the private school's failure to comply with the requirement was caused by the closure.
118.60 History
History: 2011 a. 32,
47,
215;
2013 a. 20,
2013 a. 166 s.
77;
2013 a. 173 s.
33;
2013 a. 237,
256;
2015 a. 55,
72,
212,
297,
338;
2017 a. 36,
59;
2017 a. 364 ss.
48,
49;
2017 a. 366;
2019 a. 55,
185;
2021 a. 30,
238;
2021 a. 239 s.
74.
118.60 Cross-reference
Cross-reference: See also ch.
PI 48, Wis. adm. code.
