PI 35.13(6)(6) Government agency filings and payments. A school shall be current with all of the following: PI 35.13(6)(a)(a) Filing, payments, and withholdings payment requirements of the U.S. internal revenue service. PI 35.13(6)(b)(b) Filing, payments, and withholdings payment requirements of the Wisconsin department of revenue. PI 35.13(6)(c)(c) Filing and payment requirements of the Wisconsin department of workforce development. PI 35.13(6)(d)(d) Filing and payment requirements of the Wisconsin department of financial institutions. PI 35.13(6)(e)(e) Filing requirements of the Wisconsin department of safety and professional services. PI 35.13(6)(f)(f) Auditing requirements of federal, state, and local government entities. The school shall submit to the department a copy of audit reports issued or revisions of such reports within 30 days of submission to the requiring government agency. PI 35.13(7)(7) Liability insurance. A school shall have insurance coverage provided by an insurance company licensed to do business in the state of Wisconsin or by a non-profit, tax exempt mutual protective organization covering risks of schools of, and controlled by, a religious denomination. All coverage shall be on an occurrence form or a claims made basis. A school’s minimum insurance coverage shall be as follows: PI 35.13(7)(b)(b) Commercial general liability insurance in the following amounts unless the coverage amounts are based on a written recommendation of a risk or insurance consultant. PI 35.13(7)(b)1.1. For each occurrence, minimum coverage in the amount of $1,000,000. PI 35.13(7)(c)(c) Umbrella excess liability insurance with an aggregate limit minimum coverage of $5,000,000, unless the coverage amount is based on a written recommendation of a risk or insurance consultant. PI 35.13(7)(d)(d) Auto liability insurance with a combined single limit minimum coverage of $1,000,000 for each accident unless the coverage amount is based on a written recommendation of a risk or insurance consultant. PI 35.13(7)(e)(e) Errors and omissions insurance for school management with an aggregate limit minimum coverage of $1,000,000 unless the coverage amount is based on a written recommendation of a risk or insurance consultant. PI 35.13(7)(f)(f) Sexual misconduct liability insurance with an aggregate limit minimum coverage of $1,000,000 unless the coverage amount is based on a written recommendation of a risk or insurance consultant. PI 35.13(8)(8) School bus. If a school operates or contracts for the operation of school buses with an organization other than a Wisconsin school district, the school or the contracted operator shall have school bus insurance as required under s. 121.53, Stats., and complete the inspections required under s. Trans 300.87. The school may not contract for the school bus operation with an organization other than a Wisconsin school district unless the operator has provided the school with a certificate of insurance meeting the requirements of s. 121.53, Stats., and has completed the inspection report required under s. Trans 300.87. PI 35.13(9)(9) Alternative vehicle pupil transportation. Any motor vehicle, other than school buses, used by a school to provide pupil transportation shall comply with the conditions specified in s. 121.555, Stats. PI 35.13(10m)(a)(a) In this subsection, “license” means a valid license issued by the department under ch. PI 34. PI 35.13(10m)(b)(b) Schools shall conduct criminal background investigations of all employees by completing one of the following: PI 35.13(10m)(b)1.1. Conduct a criminal background check prior to employing any individual at the school and every 5 years after the date of the previous background check. PI 35.13(10m)(b)2.2. Complete all of the following procedures for an individual with a license: PI 35.13(10m)(b)2.b.b. Annually determine that the individual has a license in advance of the employee working for the school term. PI 35.13(10m)(c)(c) The requirements under par. (b) shall be completed for all individuals defined as employees under s. 108.02 (12), Stats., who are directly or indirectly related to educational programming. For the purposes of this paragraph, an individual shall be determined to be directly or indirectly related to educational programming if any of the following apply: PI 35.13(10m)(c)3.3. The individual performs financial, administrative, or academic duties for the school.