PI 35.02(18)(a)
(a) Standards established by the accounting examining board under ch.
442, Stats.
PI 35.02(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 35.02(18)(c)
(c) Standards issued by the American Institute of Certified Public Accountants.
PI 35.02(19)
(19) “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 35.02(21m)
(21m) “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 35.02(23)
(23) “State superintendent" means the state superintendent of public instruction.
PI 35.02(25)
(25) “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 35.02 History
History: CR 16-004: cr.
Register July 2016 No. 727, eff. 8-1-16; correction in (3) made under 35.17, Stats.,
Register July 2016 No. 727;
CR 19-120: r. (2), am. (10), (12) (a), (b) (intro.), r. (14), cr. (14m), am. (15), cr. (21m), r. (22), cr. (23m), r. (24)
Register May 2020 No. 773, eff. 6-1-20.
PI 35.03(1)(1)
Private school. A school participating in the choice program shall be a private school as defined in s.
118.165, Stats.
PI 35.03(2)
(2) Choice administrator. The choice administrator shall be one of the following:
PI 35.03(2)(b)
(b) An individual appointed as the school's choice administrator by the governing body of the organization operating the school.
PI 35.03(3)
(3) Notice of intent to participate. Except as provided under s.
PI 35.04 (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. The notice shall include all of the following:
PI 35.03(3)(a)
(a) 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.
119.23 (3) (a), Stats. The school's plan shall be one of the following:
PI 35.03(3)(a)2.
2. 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 35.03(3)(b)
(b) The number of spaces the school has available for pupils participating in the choice program.
PI 35.03(3)(bm)
(bm) The expected number of choice program pupils that will participate in summer school under s.
PI 35.08.
PI 35.03(3)(c)
(c) 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.
PI 35.03(3)(d)
(d) For first time participants, the name and location of the accredited institution of higher education from which the choice administrator received at least a bachelor's degree and the date the degree was received, the number of the choice administrator's teaching or administrator license issued by the department, or an indication that the administrator is excluded from the requirement under s.
119.23 (2) (c) 2., Stats.
PI 35.03(3)(e)
(e) The signature and mailing address of the choice administrator.
PI 35.03 Note
Note: The notice of school's intent to participate form, which includes the department's random selection plan, may be obtained at no charge from the Wisconsin department of public instruction's webpage at
http://dpi.wi.gov/sms/choice-programs.
PI 35.03(5)(a)
(a) By January 10 prior to the school's initial school year in the choice program, a first time participant shall file with the department the information required under s.
119.23 (6p) (a), Stats., and the mailing addresses for each governing body member on a form provided by the department.
PI 35.03(5)(b)
(b) Annually by August 1, a school participating in the choice program that is not a first time participant shall file with the department any changes to the school's governing body members, including signatures required under s.
119.23 (6m) (c), Stats., and the mailing addresses for each new governing body member on a form provided by the department.
PI 35.03 Note
Note: The disclosure of information form and school update form may be obtained at no charge from the Wisconsin department of public instruction's webpage at
http://dpi.wi.gov/sms/choice-programs.
PI 35.03(6)
(6) Accreditation requirements. A school participating in the choice program shall be accredited by an accrediting agency under s.
119.23 (1) (ab), Stats. Annually by August 1, a school that is fully accredited under s.
119.23 (2) (a) 7., Stats., shall file with the department a notice from the school's accrediting agency under s.
119.23 (1) (ab), Stats., stating that the school is accredited as of the date of the notice. The notice shall meet all of the following requirements:
PI 35.03(6)(a)
(a) The notice shall include the following information:
PI 35.03(6)(a)2.
2. The school's address for each location included in the accreditation.
PI 35.03(6)(a)4.
4. Notification that the school is accredited at the time the notice is filed.
PI 35.03(6)(b)
(b) The notice shall be filed no earlier than the beginning of the school year.
PI 35.03(6)(c)
(c) The notice shall be completed by an authorized member of the accrediting agency.
PI 35.03(7)
(7) Hours of instruction and annual school board meetings. PI 35.03(7)(a)(a) By the first weekday in May of the school year immediately preceding the first school year in which a first time participant intends to participate in the choice program, a first time participant shall file with the department the hours of instruction for the upcoming school year on a form provided by the department. The hours of instruction shall comply with the requirements under s.
119.23 (2) (a) 8., Stats., and s.
PI 35.06 (6).
PI 35.03(7)(b)
(b) Annually by the last weekday in September, as part of the pupil count report for the third Friday in September required under s.
PI 35.06 (8) or another manner prescribed by the department, a school shall file all of the following with the department:
PI 35.03(7)(b)1.
1. The school's start and end date for the current school term.
PI 35.03(8)(a)
(a) A school may not charge pupils participating in a choice program for a field trip if the trip is required for a class, is part of the school's curriculum, or is part of the hours of instruction.
PI 35.03(8)(b)
(b) A school may have a written policy indicating it will charge a fine for lost, damaged, or unreturned school property. The amount of the fine may not exceed the cost of the item.
PI 35.03(8)(c)
(c) A school may not impose any fee or other sanction on a parent or pupil for failure to engage in fund raising.
PI 35.03(9)(a)
(a) By the first weekday in August of the school year in which a first time participant intends to participate in the choice program, a first time participant shall file a form with the department identifying whether the school will provide the data required under s.
115.385 (3) (b), Stats., to the department.
PI 35.03(9)(b)
(b) Annually by the first weekday in August, a school may file a form with the department identifying changes to whether the school will provide the data required under s.
115.385 (3) (b), Stats., to the department. After the first weekday in August, the school may not make changes for that school year.
PI 35.03 History
History: CR 16-004: cr.
Register July 2016 No. 727, eff. 8-1-16; correction in (5) (a) 1., (b) 1. made under s.
35.17, Stats.,
Register July 2016 No. 727;
CR 19-120: am. (3) (intro.), (a) 2., cr. (3) (bm), am. (3) (d), r. (4), renu. (5) (a) (intro.) to (5) (a) and am., r. (5) (a) 1., 2., renum. (5) (b) (intro.) to (5) (b) and am., r. (5) (b) 1., 2., am. (6) (intro.), (a) (intro.), 3., 4., (b), (c), (7) (a), renum. (7) (b) to (7) (b) (intro.) and am., cr. (7) (b) 1. to 3., r. (7) (c) to (e), cr. (7) (f), (9)
Register May 2020 No. 773, eff. 6-1-20.
PI 35.04
PI 35.04
New private school requirements. PI 35.04(1)(1)
Preceding August 1 requirements. A new private school shall participate in a fiscal management training program approved by the department and submit all of the following to the department by August 1 of the school year immediately preceding the school year that the school intends to participate in the choice program:
PI 35.04(1)(a)
(a) A new private school's notice of intent to participate that includes all of the following:
PI 35.04(1)(a)1.
1. The name and location of the accredited institution of higher education from which the choice administrator received at least a bachelor's degree and the date the degree was received, the number of the choice administrator's teaching or administrator license issued by the department, or an indication that the administrator is excluded from the requirement under s.
119.23 (2) (c) 2., Stats.
PI 35.04(1)(a)2.
2. The signature and mailing address of the choice administrator.
PI 35.04(1)(c)
(c) The governing body members' signatures required under s.
119.23 (6p) (a) 2., Stats., and the mailing addresses for each governing body member on a form provided by the department.
PI 35.04(1)(f)
(f) A budget and cash flow report, on a form provided by the department, for the following school year that contains all of the following:
PI 35.04(1)(f)1.
1. Anticipated enrollments for all pupils enrolled in the school.
PI 35.04(1)(f)7.
7. The contingent funding sources the school will use if actual enrollments are less than expected and evidence of the availability of the funding sources.
PI 35.04(1)(f)8.
8. A statement of whether the school has any past due amounts, interest, or penalties due to the U.S. internal revenue service, the Wisconsin department of workforce development, or the Wisconsin department of revenue. An amount must be disclosed even if it is in dispute. If a school has past due amounts, interest, or penalties due to a government entity, the school shall do all of the following:
PI 35.04(1)(f)8.b.
b. Submit to the department statements or other correspondence from the government entity stating the amount the government entity claims is due, the amount in dispute, and nature of the amount due.
PI 35.04 Note
Note: The notice of school's intent to participate form for a new school, disclosure of information for new schools, and the budget and cash flow report form may be obtained at no charge from the Wisconsin department of public instruction's webpage at
http://dpi.wi.gov/sms/choice-programs.
PI 35.04(2)
(2) New private schools participation information. A new private school shall submit all of the following to the department by January 10 of the school year immediately preceding the school year that the school intends to participate in the choice program.
PI 35.04(2)(a)
(a) 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.
119.23 (3) (a), Stats. The school's plan shall be one of the following:
PI 35.04(2)(a)2.
2. A plan provided by the school and approved by the department. A school using this option shall submit the plan to 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 submit, with the school's notice of intent to participate, the revised plan to the department for approval.
PI 35.04(2)(b)
(b) The number of spaces the school has available for pupils participating in the choice program.
PI 35.04(2)(bm)
(bm) The expected number of choice program pupils that will participate in summer school under s.
PI 35.08.
PI 35.04(2)(c)
(c) 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.
PI 35.04(2)(d)
(d) The name and location of the accredited institution of higher education from which the choice administrator received at least a bachelor's degree and the date the degree was received, the number of the choice administrator's teaching or administrator license issued by the department, or an indication that the administrator is excluded from the requirement under s.
119.23 (2) (c) 2., Stats.
PI 35.04(2)(e)
(e) The signature and mailing address of the choice administrator.
PI 35.04 Note
Note: The new private schools participation information form, which includes the department's random selection plan, may be obtained at no charge from the Wisconsin department of public instruction's webpage at
http://dpi.wi.gov/sms/choice-programs.
PI 35.04(3)
(3) Auditor fee payment increases. If the amount of the auditor fee for the school year in which the school will first participate in the choice program is more than the amount paid in sub.
(1) (e), the new private school shall pay the difference between the amount paid and the amount owed calculated under s.
PI 35.17 (1) by January 10 of the school year immediately preceding the school year that the school intends to participate in the choice program. The school shall pay the difference with a cashier's check or another guaranteed manner permitted by the department.
PI 35.04(4)
(4) Third party payroll provider. By August 1 of the first school year in which a new private school intends to participate in the choice program, a new private school shall submit to the department an executed contract with a third-party payroll service showing that the payroll service will remit federal and state payroll taxes for each employee of the school.
PI 35.04 History
History: CR 16-004: cr.
Register July 2016 No. 727, eff. 8-1-16; correction in (1) (c) made under s.
35.17, Stats.,
Register July 2016 No. 727;
CR 19-120: am. (1) (c), r. (1) (d), am. (1) (e), cr. (1) (f) 6m., am. (2) (intro.), cr. (2) (bm), am. (3)
Register May 2020 No. 773, eff. 6-1-20.
