AB40-ASA1,1855m Section 1855m. 118.60 (6) of the statutes is amended to read:

AB40-ASA1,998,22 118.60 (6) The school board of an eligible 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.

AB40-ASA1,1855r Section 1855r. 118.60 (7) (ad) of the statutes is created to read:

AB40-ASA1,999,8 118.60 (7) (ad) The governing body of a private school participating in the program under this section and accredited as required under sub. (2) (a) 7. shall ensure that the private school continuously maintains accreditation from Wisconsin North Central Association, Wisconsin Religious and Independent School Accreditation, Independent Schools Association of the Central States, Wisconsin Evangelical Lutheran Synod School Accreditation, National Lutheran School Accreditation, Wisconsin Association of Christian Schools, the diocese or archdiocese within which the private school is located, or by any other organization recognized by the National Council for Private Schools Accreditation as long as the private school continues to participate in the program under this section.

AB40-ASA1,1856 Section 1856. 118.60 (7) (am) 1. of the statutes is amended to read:

AB40-ASA1,999,24 118.60 (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. 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) 1. The private school shall include in the comprehensive financial audit the information specified under s. 119.23 (7) (am) 1.

AB40-ASA1,1856c Section 1856c. 118.60 (7) (b) 3. of the statutes is amended to read:

AB40-ASA1,1000,6 118.60 (7) (b) 3. Ensure that any teacher's aide employed by the private school has graduated from high school, been granted a declaration of equivalency of high school graduation, or been issued a general educational development certificate of high school equivalency, or has obtained a degree or educational credential higher than a high school diploma, declaration of equivalency of high school graduation, or general educational development certificate of high school equivalency.

AB40-ASA1,1856g Section 1856g. 118.60 (7) (b) 7. a. of the statutes is amended to read:

AB40-ASA1,1000,13 118.60 (7) (b) 7. a. Except as provided in subd. 7. b., if the private school ceases operating as a private school, immediately transfer all of the progress records of the pupils each pupil who attended the school under this section to the school board of the eligible school district within which the pupils reside pupil resides. The private school shall send written notice to each pupil, or to the parent or guardian of a minor pupil, of the transfer of progress records under this subd. 7. a.

AB40-ASA1,1856m Section 1856m. 118.60 (7) (d) (intro.) of the statutes is amended to read:

AB40-ASA1,1000,21 118.60 (7) (d) (intro.) By September 1 before the first school term of participation in the program that begins in the 2011-12 2013-14 school year, by August 1 before the first school term of participation in the program that begins in the 2012-13 2014-15 school year or any school year thereafter, or by May 1 if the private school begins participating in the program during summer school, each private school participating in the program under this section shall submit to the department all of the following:

AB40-ASA1,1856r Section 1856r. 118.60 (7) (d) 1. b. of the statutes is amended to read:

AB40-ASA1,1001,9 118.60 (7) (d) 1. b. A copy of the school's current certificate of occupancy issued by the municipality within which the school is located. If the private school moves to a new location, the private school shall submit a copy of the new certificate of occupancy issued by the municipality within which the school is located to the department before the attendance of pupils at the new location and before the next succeeding date specified in s. 121.05 (1) (a). If the municipality within which the private school is located does not issue certificates of occupancy, the private school may submit a certificate of occupancy issued by the local or regional governmental unit with authority to issue certificates of occupancy or a letter or form from the municipality within which the private school is located that explains that the municipality does not issue certificates of occupancy. A temporary certificate of occupancy does not meet the requirement of this subdivision.

AB40-ASA1,1856w Section 1856w. 118.60 (7) (em) of the statutes is created to read:

AB40-ASA1,1001,23 118.60 (7) (em) 1. Beginning in the 2013-14 school year, the governing body of each private school participating in the program under this section shall, subject to subd. 2., annually, by January 15, provide the department with evidence demonstrating that the private school remains accredited for the current school year as required under par. (ad). The governing body shall include as evidence of accreditation a letter prepared by Wisconsin North Central Association, Wisconsin Religious and Independent School Accreditation, Independent Schools Association of the Central States, Wisconsin Evangelical Lutheran Synod School Accreditation, National Lutheran School Accreditation, Wisconsin Association of Christian Schools, the diocese or archdiocese within which the private school is located, or by any other organization recognized by the National Council for Private Schools Accreditation that confirms that the private school is accredited by that entity as of the date of the letter.

AB40-ASA1,1001,25 2. The governing body shall immediately notify the department if its accreditation status changes.

AB40-ASA1,1857 Section 1857. 118.60 (10) (a) 3. of the statutes is amended to read:

AB40-ASA1,1002,4 118.60 (10) (a) 3. Failed to refund to the state any overpayment made under s. 118.60 (4) (b), 2011 stats., or s. 118.60 (4) (bg), 2011 stats., or under sub. (4) (b) or (bg) or (4m) by the date specified by department rule.

AB40-ASA1,1857db Section 1857db. 118.60 (10) (am) 1. of the statutes is created to read:

AB40-ASA1,1002,7 118.60 (10) (am) 1. The private school has not complied with the requirements under sub. (7) (em).

AB40-ASA1,1857df Section 1857df. 118.60 (10) (ar) of the statutes is created to read:

AB40-ASA1,1002,20 118.60 (10) (ar) 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 or terminated by Wisconsin North Central Association, Wisconsin Religious and Independent School Accreditation, Independent Schools Association of the Central States, Wisconsin Evangelical Lutheran Synod School Accreditation, National Lutheran School Accreditation, Wisconsin Association of Christian Schools, the diocese or archdiocese within which the private school is located, or by any other organization recognized by the National Council for Private Schools Accreditation, 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.

AB40-ASA1,1003,9 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 Wisconsin North Central Association, Wisconsin Religious and Independent School Accreditation, Independent Schools Association of the Central States, Wisconsin Evangelical Lutheran Synod School Accreditation, National Lutheran School Accreditation, Wisconsin Association of Christian Schools, the diocese or archdiocese within which the private school is located, or by any other organization recognized by the National Council for Private Schools Accreditation, 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 or terminated, other than the entity that revoked or terminated the private school's accreditation.

AB40-ASA1,1857dk Section 1857dk. 118.60 (10) (c) of the statutes is amended to read:

AB40-ASA1,1003,13 118.60 (10) (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.

AB40-ASA1,1857e Section 1857e. 118.60 (11) (c) of the statutes is created to read:

AB40-ASA1,1003,17 118.60 (11) (c) Within 10 days after receiving the information submitted as required under sub. (7) (em), notify the participating private school of receipt and approval of accreditation status.

AB40-ASA1,1858 Section 1858. 119.04 (1) of the statutes is amended to read: