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SB989,,9595115.7915 (4m) (g) Beginning in the 2025-26 school year, a private school participating in the program under this section shall engage an independent auditor to complete an enrollment attestation report for the September count date and for the January count date. An independent auditor completing an enrollment attestation report under this paragraph shall comply with the attestation standards established by the American Institute of Certified Public Accountants. Each enrollment attestation report shall identify at least all of the following:
SB989,,96961. Pupils who were not eligible for a payment under this section but for whom the private school received a payment under this section.
SB989,,97972. Pupils who have incorrect data in the department’s database who are attending the private school under the program under this section.
SB989,,98983. Pupils attending the private school participating in the program under the section for whom the private school did not receive a payment under this section.
SB989,3499Section 34. 115.7915 (6) (e) of the statutes is amended to read:
SB989,,100100115.7915 (6) (e) Annually, by the last weekday in October 15 following a school year in which a private school participated in the program under this section, submit to the department 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 the private school’s eligible education expenses, and beginning in the 2nd school year a private school participates in the program under this section, a copy of a management letter prepared by the auditor. If the private school annually received a total of at least $100,000 under this section and ss. 118.60 and 119.23 the private school choice program in any school year, the audit shall be prepared in accordance with generally accepted accounting principles with allowable modifications for long-term fixed assets. If the private school has not annually received a total of at least $100,000 under this section and ss. 118.60 and 119.23 the private school choice program in any school year, the audit shall be prepared as prescribed by the department by rule. The audit shall include a calculation of the private school’s net eligible education expenses and a calculation of the balance of the private school’s fund for future eligible education expenses. 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 a the program under this section is part of an organization and the private school and the organization share assets, liabilities, or eligible education expenses, the private school may submit an audit of the private school or of the organization of which it is a part. If a private school that is part of an organization with which it shares assets, liabilities, or eligible education expenses submits an audit of only the private school, the independent auditor shall use his or her professional judgment to allocate any shared assets, liabilities, and eligible education expenses between the organization and the private school. If a private school participating in the program under this section also accepts pupils under s. 118.60 or 119.23 the private school choice program, the private school may submit one comprehensive financial audit to satisfy the requirements of this paragraph and ss. 118.60 (7) (am) 2m. and 119.23 (7) (am) 2m., whichever are applicable the private school choice program. The private school shall include in the comprehensive financial audit the information specified under ss. 118.60 (7) (am) 2m. and 119.23 (7) (am) 2m. s. 118.83 (2). Each private school participating in the program under this section is subject to uniform financial accounting standards established by the department.
SB989,35101Section 35. 115.7915 (6) (em) of the statutes is created to read:
SB989,,102102115.7915 (6) (em) Beginning in the 2025-26 school year, if the private school participates in the private school choice program, received at least $50,000 in scholarships under this section in any previous school year, or expects to receive $50,000 in scholarships under this section during a school year, submit to the department evidence of sound fiscal and internal control practices as prescribed by the department by rule by the last weekday in October following the school year in which the private school participated in the program under this section. An independent auditor engaged to evaluate the private school’s fiscal and internal control practices shall conduct the evaluation, including determining sample sizes, in accordance with attestation standards established by the American Institute of Certified Public Accountants.
SB989,36103Section 36. 115.7915 (6) (i) of the statutes is amended to read:
SB989,,104104115.7915 (6) (i) Regularly report to the parent of a child attending the private school and receiving a scholarship under this section, except for the parent of a child who has been determined to no longer have a disability, on the child’s progress.
SB989,37105Section 37. 115.7915 (6) (k) of the statutes is amended to read:
SB989,,106106115.7915 (6) (k) Annually, on or before the first Monday after the 3rd Friday in September 15, file with the department a report stating its summer daily attendance for each day of summer school for the purpose of sub. (4p).
SB989,38107Section 38. 115.7915 (6) (L) of the statutes is created to read:
SB989,,108108115.7915 (6) (L) 1. a. Beginning in the 2025-26 school year, except as provided in subd. 1. b. or c. or 2., ensure that all of the private school’s teachers have a teaching license issued by the department or a bachelor’s degree or a degree or educational credential higher than a bachelor’s degree, including a master’s or doctorate, from a nationally or regionally accredited institution of higher education.
SB989,,109109b. A teacher employed by the private school who teaches only courses in rabbinical studies is not required to have a bachelor’s degree or a teaching license issued by the department.
SB989,,110110c. An individual employed by a private school who holds a substitute teacher permit issued under s. 118.19 (7m) may teach at the private school as allowed under the substitute teacher permit.
SB989,,1111112. Any teacher employed on July 1, 2025, by a private school participating in the program under this section, who has been teaching for at least the 5 consecutive years immediately preceding July 1, 2025, and who does not satisfy the requirements under subd. 1. on July 1, 2025, shall apply to the department on a form prepared by the department for a temporary, nonrenewable waiver from the requirements under subd. 1. The department shall promulgate rules to implement this subdivision including the form of the application and the process by which the waiver application will be reviewed. The application form shall require the applicant to submit a plan for satisfying the requirements under subd. 1., including the name of the accredited institution of higher education at which the teacher is pursuing or will pursue the bachelor’s degree and the anticipated date on which the teacher expects to complete the bachelor’s degree. No waiver granted under this subdivision is valid after July 1, 2030.
SB989,,1121123. a. Beginning in the 2025-26 school year, except as provided in subd. 3. b., ensure that all of the private school’s administrators have at least a bachelor’s degree from a nationally or regionally accredited institution of higher education or a teaching license or administrator license issued by the department.
SB989,,113113b. An administrator of the private school that prepares and trains pupils attending the private school in rabbinical studies is not required to have a bachelor’s degree or a teaching license or administrator license issued by the department.
SB989,,1141144. Beginning in the 2025-26 school year, ensure that all of the private school’s teacher’s aides satisfy at least one of the following:
SB989,,115115a. The individual graduated from high school.
SB989,,116116b. The individual obtained a declaration of equivalency of high school graduation.
SB989,,117117c. The individual obtained a high school diploma by the administrator of a home-based private educational program.
SB989,,118118d. The individual obtained a general educational development certificate of high school equivalency.
SB989,,119119e. The individual 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.
SB989,39120Section 39. 115.7915 (6) (m) of the statutes is created to read:
SB989,,121121115.7915 (6) (m) Beginning in the 2025-26 school year, ensure that a pupil attending the private school under this section is not required to participate in any religious activity if the pupil’s parent or guardian submits to the pupil’s teacher or the private school’s principal a written request that the pupil be exempt from religious activities.
SB989,40122Section 40. 115.7915 (6) (n) of the statutes is created to read:
SB989,,123123115.7915 (6) (n) Beginning in the 2025-26 school year, if the private school offers virtual instruction to pupils receiving a scholarship under this section, ensure that a teacher is responsible for all of the following for each pupil receiving the virtual instruction:
SB989,,1241241. Improving learning by planned instruction.
SB989,,1251252. Diagnosing learning needs.
SB989,,1261263. Prescribing content delivery through class activities.
SB989,,1271274. Assessing learning.
SB989,,1281285. Reporting outcomes to administrators and parents and guardians.
SB989,,1291296. Evaluating the effects of instruction.
SB989,41130Section 41. 115.7915 (8) (am) of the statutes is created to read:
SB989,,131131115.7915 (8) (am) The department may bar a private school from participating in the program under this section in the following school year if the department determines that any of the following has occurred:
SB989,,1321321. The private school has not complied with the requirements under sub. (2m) (d).
SB989,,1331332. The private school’s application for accreditation has been denied by the accrediting entity.
SB989,,1341343. The private school has not achieved accreditation within the periods allowed under sub. (2m) (a) and (b).
SB989,42135Section 42. 115.7915 (8) (ap) of the statutes is created to read:
SB989,,136136115.7915 (8) (ap) 1. If the department determines that any of the following has occurred, the department shall issue an order barring a private school’s participation in the program under this section at the end of the current school year:
SB989,,137137a. The private school participating in the program under this section failed to continuously maintain accreditation as required under sub. (2m) (d).
SB989,,138138b. The governing body of the private school participating in the program under this section has withdrawn the private school from the accreditation process.
SB989,,139139c. The private school’s accreditation has been revoked, denied, or terminated by an accrediting entity.
SB989,,1401402. 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 until the governing body of the private school demonstrates to the satisfaction of the department that it has obtained accreditation from an accrediting entity, provided the accreditation is from an accrediting entity other than the accrediting entity with which the private school failed to continuously maintain accreditation or, if the private school’s accreditation was revoked, denied, or terminated, other than the accrediting entity that revoked, denied, or terminated the private school’s accreditation.
SB989,43141Section 43. 115.7915 (8m) of the statutes is repealed.
SB989,44142Section 44. Subchapter I (title) of chapter 118 [precedes 118.001] of the statutes is created to read:
SB989,,143143CHAPTER 118
SB989,,144144SUBCHAPTER I
SB989,,145145SCHOOL OPERATIONS
SB989,45146Section 45. 118.015 (1m) (c) and (d) of the statutes, as created by 2023 Wisconsin Act 20, are amended to read:
SB989,,147147118.015 (1m) (c) The department shall award grants to reimburse school boards, operators of charter schools, and governing bodies of private schools participating in a the private school choice program under s. 118.60 or 119.23 that adopt a literacy curriculum from the recommendations adopted under par. (b) after January 1, 2024. A grant under this paragraph shall be an amount equal to one-half of the costs of purchasing the literacy curriculum and instructional materials adopted from the recommendations adopted under par. (b). If the amount appropriated for this purpose is insufficient to pay the full amount to all grant recipients under this paragraph, the department shall prorate the grant awards among all grant recipients.
SB989,,148148(d) Beginning on July 21, 2023, no school board, operator of a charter school, or governing body of a private school participating in a the private school choice program under s. 118.60 or 119.23 may purchase curricula or instructional materials that include 3-cueing.
SB989,46149Section 46. 118.015 (5) of the statutes, as created by 2023 Wisconsin Act 20, is amended to read:
SB989,,150150118.015 (5) Prohibited instructional practices; 3-cueing. Beginning in the 2024-25 school year, no public school, including a charter school, or private school participating in a the private school choice program under s. 118.60 or 119.23 may provide instruction that incorporates 3-cueing in the core reading curriculum for grades kindergarten to 3 or in supplemental materials, including materials used for reading intervention, for pupils in grades kindergarten to 3.
SB989,47151Section 47. 118.124 (1) (a) of the statutes, as created by 2023 Wisconsin Act 12, is amended to read:
SB989,,152152118.124 (1) (a) “Participating private high school” means a private school participating in a parental the private school choice program under s. 118.60 or 119.23 that operates high school grades.
SB989,48153Section 48. 118.125 (4) of the statutes is amended to read:
SB989,,154154118.125 (4) Transfer of records. No later than the next working day, a school district, a private school participating in the private school choice program under s. 118.60 or in the program under s. 119.23, and the governing body of a private school that, pursuant to s. 115.999 (3), 119.33 (2) (c) 3., or 119.9002 (3) (c), is responsible for the operation and general management of a school transferred to an opportunity schools and partnership program under s. 119.33, subch. IX of ch. 115, or subch. II of ch. 119 shall transfer to another school, including a private or tribal school, or school district all pupil records relating to a specific pupil if the transferring school district or private school has received written notice from the pupil if he or she is an adult or his or her parent or guardian if the pupil is a minor that the pupil intends to enroll in the other school or school district or written notice from the other school or school district that the pupil has enrolled or from a court that the pupil has been placed in a juvenile correctional facility, as defined in s. 938.02 (10p), or a secured residential care center for children and youth, as defined in s. 938.02 (15g). In this subsection, “school” and “school district” include any juvenile correctional facility, secured residential care center for children and youth, adult correctional institution, mental health institute, or center for the developmentally disabled that provides an educational program for its residents instead of or in addition to that which is provided by public, private, and tribal schools.
SB989,49155Section 49. 118.30 (1g) (a) 3. of the statutes is amended to read:
SB989,,156156118.30 (1g) (a) 3. The governing body of each private school participating in the program under s. 119.23 and the governing body of a private school that, pursuant to s. 115.999 (3), 119.33 (2) (c) 3., or 119.9002 (3) (c), is responsible for the operation and general management of a school transferred to an opportunity schools and partnership program under s. 119.33, subch. IX of ch. 115, or subch. II of ch. 119 shall adopt pupil academic standards in mathematics, science, reading and writing, geography, and history. The governing body of the private school may adopt the pupil academic standards issued by the governor as executive order no. 326, dated January 13, 1998.
SB989,50157Section 50. 118.30 (1g) (a) 4. of the statutes is amended to read:
SB989,,158158118.30 (1g) (a) 4. The governing body of each private school participating in the private school choice program under s. 118.60 shall adopt pupil academic standards in mathematics, science, reading and writing, geography, and history. The governing body of the private school may adopt the pupil academic standards issued by the governor as executive order no. 326, dated January 13, 1998.
SB989,51159Section 51. 118.30 (1s) (intro.) of the statutes is amended to read:
SB989,,160160118.30 (1s) (intro.) Annually, the governing body of each private school participating in the program under s. 119.23, other than a private school at which fewer than 20 pupils in grades 3 to 12 are attending the school under the program under s. 119.23, and the governing body of a private school that, pursuant to s. 115.999 (3), 119.33 (2) (c) 3., or 119.9002 (3) (c), is responsible for the operation and general management of a school transferred to an opportunity schools and partnership program under s. 119.33, subch. IX of ch. 115, or subch. II of ch. 119 shall do all of the following:
SB989,52161Section 52. 118.30 (1s) (a) of the statutes is amended to read:
SB989,,162162118.30 (1s) (a) Administer the 4th grade examination adopted or approved by the state superintendent under sub. (1) to all pupils attending the 4th grade in the private school under s. 119.23.
SB989,53163Section 53. 118.30 (1s) (b) of the statutes is amended to read:
SB989,,164164118.30 (1s) (b) Administer the 8th grade examination adopted or approved by the state superintendent under sub. (1) to all pupils attending the 8th grade in the private school under s. 119.23.
SB989,54165Section 54. 118.30 (1s) (bm) of the statutes is amended to read:
SB989,,166166118.30 (1s) (bm) Beginning in the 2014-15 school year, in In the spring session, administer the 9th grade examination adopted or approved by the state superintendent under sub. (1) to all pupils attending the 9th grade in the private school under s. 119.23.
SB989,55167Section 55. 118.30 (1s) (c) of the statutes is amended to read:
SB989,,168168118.30 (1s) (c) In the spring session, administer the 10th grade examination adopted or approved by the state superintendent under sub. (1) to all pupils attending the 10th grade in the private school under s. 119.23.
SB989,56169Section 56. 118.30 (1s) (cm) of the statutes is amended to read:
SB989,,170170118.30 (1s) (cm) Beginning in the 2014-15 school year in In the spring session, administer the 11th grade examination adopted or approved by the state superintendent under sub. (1) to all pupils attending the 11th grade in the private school under s. 119.23.
SB989,57171Section 57. 118.30 (1s) (d) of the statutes is amended to read:
SB989,,172172118.30 (1s) (d) Administer to pupils attending the private school under s. 119.23 all other examinations in reading, mathematics, and science that are required to be administered to public school pupils under 20 USC 6311 (b) (2).
SB989,58173Section 58. 118.30 (1t) of the statutes is amended to read:
SB989,,174174118.30 (1t) Annually, the governing body of each private school participating in the private school choice program under s. 118.60, other than a private school at which fewer than 20 pupils in grades 3 to 12 are attending the school under the private school choice program under s. 118.60, shall do all of the following:
SB989,,175175(a) Administer the 4th grade examination adopted or approved by the state superintendent under sub. (1) to all pupils attending the 4th grade in the private school under s. 118.60 the private school choice program.
SB989,,176176(b) Administer the 8th grade examination adopted or approved by the state superintendent under sub. (1) to all pupils attending the 8th grade in the private school under s. 118.60 the private school choice program.
SB989,,177177(bm) Beginning in the 2014-15 school year, in In the spring session, administer the 9th grade examination adopted or approved by the state superintendent under sub. (1) to all pupils attending the 9th grade in the private school under s. 118.60 the private school choice program.
SB989,,178178(c) In the spring session, administer the 10th grade examination adopted or approved by the state superintendent under sub. (1) to all pupils attending the 10th grade in the private school under s. 118.60 the private school choice program.
SB989,,179179(cm) Beginning in the 2014-15 school year, in In the spring session, administer the 11th grade examination adopted or approved by the state superintendent under sub. (1) to all pupils attending the 11th grade in the private school under s. 118.60 the private school choice program.
SB989,,180180(d) Administer to pupils attending the private school under s. 118.60 the private school choice program all other examinations in reading, mathematics, and science that are required to be administered to public school pupils under 20 USC 6311 (b) (2).
SB989,,181181(e) If the governing body of the private school maintains an Internet site a website for the school, annually publish information on that Internet site website about the examinations administered under this subsection to pupils in the school.
SB989,59182Section 59. 118.30 (2) (b) 1. of the statutes is amended to read:
SB989,,183183118.30 (2) (b) 1. If a pupil is enrolled in a special education program under subch. V of ch. 115, the school board, operator of the charter school under s. 118.40 (2r) or (2x), or governing body of the private school participating in the private school choice program under s. 118.60, or governing body of the private school participating in the program under s. 119.23 shall comply with s. 115.77 (1m) (bg).
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