PI 49.02(10)(10) “Official attendance records” means a listing of all kindergarten through grade 12 pupils enrolled in the school by grade level. PI 49.02(12)(12) “Partial scholarship pupil” means a pupil who was determined to meet the application requirements of s. 115.7915 (2), Stats., and this chapter, and is eligible for a payment under s. 115.7915 (4m) (e), Stats. PI 49.02(12m)(12m) “Primarily special needs scholarship program expenses” means eligible education expenses that are at least 50 percent related to special needs scholarship program pupils. PI 49.02(13)(13) “Professional standards” means all of the following: PI 49.02(13)(a)(a) Standards established by the accounting examining board under ch. 442, Stats. PI 49.02(13)(b)(b) Standards issued by the comptroller general of the United States for engagements in which the use of generally accepted governmental auditing standards is required. PI 49.02(13)(c)(c) Standards issued by the American Institute of Certified Public Accountants. PI 49.02(14)(14) “Reserve” means the difference between the revenue received under s. 115.7915, Stats., and the amount of net eligible education expenses for special needs scholarship program pupils. PI 49.02(18)(18) “Special needs scholarship program administrator” means the person who has the authority to do all of the following: PI 49.02(19)(19) “Special needs scholarship program” means the program established under s. 115.7915, Stats. PI 49.02(20)(20) “State superintendent” means the state superintendent of public instruction. PI 49.02(21)(21) “Working papers” means the record of audit procedures performed by the auditor, the relevant audit evidence obtained by the auditor, and the conclusions reached by the auditor. PI 49.02 HistoryHistory: EmR1619: emerg. cr., eff. 6-2-16; CR 16-005: cr., Register October 2016 No. 730, eff. 11-1-16; EmR1630: emerg. cr. (5m), (9m), am. (18), eff. 11-1-16; CR 16-066: cr. (5m), (9m), am. (18) Register April 2017 No. 736, eff. 5-1-17; EmR1815: emerg. r. (3), am. (5m), (7), (15), cr. (19m), eff 7-1-18; EmR1911: emerg. r. (3), cr. (3m), am. (5m), (7), cr. (9s), (12m), am. (15), renum. (18) to (18) (intro.) and am., cr. (19m), eff. 7-1-19; CR 19-095: r. (3), cr. (3m), am. (5m), (7), cr. (9s), (12m), am. (15), renum. (18) to (18) (intro.) and am., cr. (19m) Register March 2020 No. 771, eff. 4-1-20; correction in (12m) made under s. 35.17, Stats., Register March 2020 No. 771. PI 49.03(1)(1) Private school. A school participating in the special needs scholarship program shall be a private school as defined in s. 115.001 (3r), Stats. PI 49.03(2)(2) Special needs scholarship program administrator. The special needs scholarship program administrator shall be one of the following: PI 49.03(2)(b)(b) An individual appointed as the school’s special needs scholarship program administrator by the governing body of the organization operating the school. PI 49.03(3)(3) Notice of intent to participate. Annually by the first weekday in March, a school that intends to participate in the special needs scholarship program in the following school year shall file a notice of intent to participate with the department. The notice shall include all of the following: PI 49.03(3)(a)(a) The number of scholarships the school has available for new pupils applying to the special needs scholarship program under s. PI 49.05 (3) or transferring to the school under s. PI 49.05 (5). PI 49.03(3)(b)(b) The number of full scholarship pupils and partial scholarship pupils that will continue to participate in the special needs scholarship program based on the following: PI 49.03(3)(b)1.1. The school shall include all special needs scholarship program pupils on the second Friday in January count report filed under s. PI 49.06 (5), unless the school has received written correspondence from the parent withdrawing the pupil from the special needs scholarship program.