PI 48.02(17)(b)(b) If no individual meets the requirements in par. (a), an individual who has the legal authority to make educational decisions for the pupil. PI 48.02(18)(18) “Professional standards” means all of the following: PI 48.02(18)(a)(a) Standards established by the accounting examining board under ch. 442, Stats. PI 48.02(18)(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 48.02(18)(c)(c) Standards issued by the American Institute of Certified Public Accountants. PI 48.02(19)(19) “Racine parental choice program” means the program established under s. 118.60, Stats., for pupils residing in the Racine Unified School District. PI 48.02(20)(20) “Reserve” means the difference between the revenue received under ss. 118.60 and 119.23, Stats., and the amount of net eligible education expenses for pupils participating in a program under ss. 118.60 and 119.23, Stats. PI 48.02(22g)(22g) “Special needs scholarship program excluded expenses” means eligible education expenses included under s. PI 49.09 (3) (a) and costs included as eligible in any statements provided under s. 115.7915 (4c), Stats., incurred in that school year. PI 48.02(23)(23) “Standardized achievement test” means a published, nationally normed test that provides a valid and reliable measure of a pupil’s present achievement level in comparison with age or grade level cohorts. PI 48.02(24)(24) “State superintendent” means the state superintendent of public instruction. PI 48.02(25)(25) “Wisconsin parental choice program” means the program established under s. 118.60, Stats., for pupils who reside in Wisconsin but do not reside in the Racine Unified School District or in the city of Milwaukee. PI 48.02(26)(26) “Working papers” means the record of the audit procedures performed by the auditor, the relevant audit evidence obtained by the auditor, and the conclusions reached by the auditor. PI 48.02 HistoryHistory: EmR1608: emerg. cr. eff. 1-30-16; CR 16-006: cr. Register July 2016 No. 727, eff. 8-1-16; correction in (3) made under s. 35.17, Stats., Register July 2016 No. 727; CR 19-121: r. (2), am. (10), (12) (a), (b) (intro.), r. (14), cr. (14m), am. (15), cr. (22g), (22r) Register May 2020 No. 773, eff. 6-1-20. PI 48.03(1)(1) Private school. A school participating in the choice program shall be a private school as defined in s. 118.165, Stats. PI 48.03(2)(2) Choice administrator. The choice administrator shall be one of the following: PI 48.03(2)(b)(b) An individual appointed as the school’s choice administrator by the governing body of the organization operating the school. PI 48.03(3)(3) Notice of intent to participate. Except as provided under s. PI 48.04 (1) for new private schools, annually by January 10, a school that intends to participate in the choice program in the following school year shall file with the department a notice of intent to participate. PI 48.03(3)(a)1.1. Except as provided under par. (b), the school’s plan for ensuring it will select pupils on a random basis from a new pool of applicants each school year, as required under s. 118.60 (3) (a), Stats. The school’s plan shall be one of the following: PI 48.03(3)(a)1.b.b. A plan provided by the school and approved by the department. A school using this option shall file the plan with the department for approval by January 10. If the school does not provide a plan by January 10 or the plan is not approved by the department by January 31, the school shall use the plan provided by the department. If the school makes a change to the plan in a subsequent school year, the school shall file, with the school’s notice of intent to participate, the revised plan for approval. PI 48.03(3)(a)2.2. The number of spaces the school has available for pupils participating in each choice program in which the school participates. PI 48.03(3)(a)3.3. The open application periods during which the school will accept choice program pupil applications. After January 10, a school may not amend the open application periods it selects.