AB40,1869 Section 1869. 119.23 (4r) (a) 2. of the statutes is renumbered 119.23 (4r) (a) and amended to read:

AB40,852,13 119.23 (4r) (a) In the 2010-11 school year and in any school year thereafter, multiply Multiply the amount determined under sub. (4) (b) or (bg) by 0.616.

AB40,1870 Section 1870. 119.23 (4s) of the statutes is created to read:

AB40,852,18 119.23 (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).

AB40,1871 Section 1871. 119.23 (5) of the statutes is amended to read:

AB40,852,23 119.23 (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.

AB40,1872 Section 1872. 119.23 (6m) (b) 3. d. of the statutes is amended to read:

AB40,853,2 119.23 (6m) (b) 3. d. To the extent permitted under 20 USC 1232g and 43 CFR part 99, pupil scores on all standardized tests administered under sub. (7) (e) 1.

AB40,1873 Section 1873. 119.23 (7) (am) 1. of the statutes is amended to read:

AB40,853,14 119.23 (7) (am) 1. 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 pupil costs under sub. (4) (b) 1 (bg). The audit under this subdivision shall be limited in scope to those records that are necessary for the department to make payments under subs. (4) and (4m). 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.

AB40,1874 Section 1874. 119.23 (7) (e) 1. of the statutes is renumbered 119.23 (7) (e) and amended to read:

AB40,854,2 119.23 (7) (e) In the 2009-10 school year, each private school participating in the program under this section shall administer a nationally normed standardized test in reading, mathematics, and science to pupils attending the school under the program in the 4th, 8th, and 10th grades. Beginning in the 2010-11 school year and annually thereafter, each Each private school participating in the program under this section shall administer the examinations required under s. 118.30 (1s) to pupils attending the school under the program. The private school may administer additional standardized tests to such pupils. Beginning in 2006 and annually thereafter until 2011, the private school shall provide the scores of all standardized tests and examinations that it administers under this subdivision to the School Choice Demonstration Project.

AB40,1875 Section 1875. 119.23 (7) (e) 2. of the statutes is repealed.

AB40,1876 Section 1876. 119.23 (10) (a) 3. of the statutes is amended to read:

AB40,854,7 119.23 (10) (a) 3. Failed to refund to the state any overpayment made under s. 119.23 (4) (b), 2011 stats., or s. 119.23 (4) (bg), 2011 stats., or under sub. (4) (b) or (bg) or (4m) by the date specified by department rule.

AB40,1877 Section 1877. 120.12 (2r) of the statutes is created to read:

AB40,854,14 120.12 (2r) School performance incentive program. By September 1, 2014, establish a policy for the distribution of funding awarded to a school located in the district and eligible to receive an award under s. 115.40. The school board may not, in the policy established under this subsection, prescribe the manner in which funds awarded to a school under s. 115.40 are to be used by the school, but may identify and prioritize goals and objectives towards which the funds may be applied.

AB40,1878 Section 1878. 121.004 (7) (em) of the statutes is created to read:

AB40,854,18 121.004 (7) (em) A pupil attending public school under s. 118.53 shall be counted as 0.25 pupil for each course the pupil attends at the public school during the school year.

AB40,1879 Section 1879. 121.02 (1) (a) 2. of the statutes is amended to read:

AB40,855,2 121.02 (1) (a) 2. Subject to s. 118.40 (8) (b) 2. and 3., ensure that all instructional staff of charter schools located in the school district hold a license or permit to teach issued by the department. For purposes of this subdivision, a virtual charter school is located in the school district specified in s. 118.40 (8) (a) and a charter school established under s. 118.40 (3) (c) 1. c. is located in the school district specified in s. 118.40 (3) (c) 1. c. The state superintendent shall promulgate rules defining "instructional staff" for purposes of this subdivision.

AB40,1880 Section 1880. 121.05 (1) (a) 4. of the statutes is created to read:

AB40,855,5 121.05 (1) (a) 4. Pupils residing in the school district but attending a public school in another school district, or a private school, under s. 115.7915.

AB40,1881 Section 1881. 121.05 (1) (a) 12m. of the statutes is created to read:

AB40,855,7 121.05 (1) (a) 12m. Pupils attending a public school under s. 118.53.

AB40,1882 Section 1882. 121.05 (3m) of the statutes is created to read:

AB40,855,13 121.05 (3m) If pupils enrolled in a school will not be in attendance at the school on any of the dates specified in sub. (1) (a) or (2) because of a regularly scheduled holiday or for a reason approved by the school board, the state superintendent shall permit the membership counting date to occur on the 3rd weekday that follows the next school day on which school is in session.

AB40,1883 Section 1883. 121.07 (6) (e) 1. of the statutes is amended to read:

AB40,855,23 121.07 (6) (e) 1. For a school district created by a consolidation under s. 117.08 or 117.09, in the school year in which the consolidation takes effect and in each of the subsequent 4 school years, the amounts under pars. (b) and (d) shall be multiplied by 1.15 and rounded to the next lowest dollar. In the 5th school year following the school year in which the consolidation took effect, the amounts under pars. (b) and (d) shall be multiplied by 1.10 and rounded to the next lower dollar. In the 6th school year following the school year in which the consolidation took effect, the amounts under pars. (b) and (d) shall be multiplied by 1.05 and rounded to the next lower dollar.