PI 49.08 Financial audit.
PI 49.09 Financial audit supplemental schedule.
PI 49.10 School financial requirements.
PI 49.11 Auditor requirements.
PI 49.12 Quarterly reporting to parent.
PI 49.13 State aid payment calculation.
PI 49.14 Department authority.
PI 49.15 Right to a request a hearing.
PI 49.16 Summer school attendance and payment.
Ch. PI 49 Note
Note: Chapter
PI 49 was created by emergency rule,
EmR1619, effective 6-2-16.
PI 49.01
PI 49.01
Purpose. Any qualified pupil in grades kindergarten to 12 who meets the requirements under s.
115.7915, Stats., may attend any school participating in the special needs scholarship program under s.
115.7915, Stats. This chapter establishes eligibility and participation requirements for schools participating in the special needs scholarship program under s.
115.7915, Stats., the calculation and distribution of scholarships under s.
115.7915 (4m) and
(4p), Stats., and the application and approval procedures for pupils and eligible schools under s.
115.7915, Stats.
PI 49.01 History
History: EmR1619: emerg. cr., eff. 6-2-16;
CR 16-005: cr.,
Register October 2016 No. 730, eff. 11-1-16;
EmR1815: emerg. am., eff. 7-1-18;
EmR1911: emerg. am., eff. 7-1-19;
CR 19-095: am.
Register March 2020 No. 771, eff. 4-1-20.
PI 49.02
PI 49.02
Definitions. In this chapter:
PI 49.02(1)
(1) “4-year-old kindergarten outreach activities” means the direct services that a school provides to 4-year-old kindergarten parents and primary caregivers that have an educational component that fulfills the requirements of s.
121.004 (7) (cm), Stats.
PI 49.02(2)
(2) “Applicant” means a child's parent who is acting on behalf of the child, or, for a child with a disability who has reached the age of 18 and has not been adjudicated incompetent, the child.
PI 49.02(3m)
(3m) “Classroom records” means teacher-originated test scores, report cards, progress reports, and attendance records.
PI 49.02(4)
(4) “Count date” means the third Friday in September and the second Friday in January except as provided under s.
121.05 (3m), Stats.
PI 49.02(5)
(5) “Department" means the Wisconsin department of public instruction.
PI 49.02(5m)
(5m) “Designee" means an individual who is designated to assist in processing pupil applications and transfer requests by the special needs scholarship program administrator on a form provided by the department.
PI 49.02(6)
(6) “Eligible education expenses” means all direct and indirect costs associated with a private school's educational programming for pupils enrolled in grades kindergarten to 12.
PI 49.02(7)
(7) “Financial audit” means the modified financial audit or standard financial audit, and includes the audit opinion and supplemental schedule, required under s.
PI 49.09.
PI 49.02(8)
(8) “Full 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) (a), Stats.
PI 49.02(9)
(9) “Generally accepted auditing standards” means the auditing standards prescribed by the accounting examining board under s.
Accy 1.202.
PI 49.02(9m)
(9m) “Local education agency” means a school district or the operator of a charter school under s.
118.40 (2r) or
(2x), Stats.
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 History
History: 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.
PI 49.03(3)(b)2.
2. The school shall include any other special needs scholarship pupils accepted at the school after the second Friday in January, unless the school has received written correspondence from the parent withdrawing the pupil from the special needs scholarship program.
PI 49.03(3)(b)3.
3. The school may only identify a pupil as a partial scholarship pupil if the pupil's individualized education program team has determined that the pupil is no longer a child with a disability as specified under s.
115.7915 (4m) (e) 1., Stats., prior to the date the school files its notice of intent to participate with the department.
PI 49.03(3)(bm)
(bm) The expected number of special needs scholarship program pupils that will participate in summer school under s.
PI 49.16.
PI 49.03(3)(d)
(d) The signature of the head of the governing board, or if designated by the head of the governing board, the special needs scholarship program administrator.
PI 49.03(3)(e)
(e) The name of the special needs scholarship program administrator.
PI 49.03 Note
Note: The notice of intent to participate and special education program profile may be obtained at no charge from the Wisconsin department of public instruction's webpage at
http://dpi.wi.gov/sms/special-needs-scholarship.
PI 49.03(4)(a)(a) In this subsection, “license” means a valid license issued by the department under ch.
PI 34.
PI 49.03(4)(b)
(b) Schools shall conduct criminal background investigations of all employees by completing one of the following:
PI 49.03(4)(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 49.03(4)(b)2.
2. Complete all of the following procedures for an individual with a license:
PI 49.03(4)(b)2.b.
b. Annually determine that the individual has a license in advance of the employee working for the school term.
PI 49.03(4)(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 49.03(4)(c)3.
3. The individual performs financial, administrative, or academic duties for the school.
PI 49.03(4)(d)
(d) A school may not employ any of the following individuals:
PI 49.03(5)(a)
(a) By the first weekday in May prior to the first year a school participates in the special needs scholarship program, the school shall file one of the following documents with the department for all locations of the school:
PI 49.03(5)(a)1.
1. A certificate of occupancy issued by the municipality within which the school is located.
PI 49.03(5)(a)2.
2. If the municipality within which the building is located does not issue certificates of occupancy, a certificate of occupancy issued by the local or regional governmental unit with authority to issue certificates of occupancy.
PI 49.03(5)(a)3.
3. A letter or form from the municipality within which the building is located that explains that the municipality does not issue certificates of occupancy.
PI 49.03(5)(b)
(b) If a school moves to a new location or adds a new location, the school shall file one of the following with the department before pupils attend the new location:
PI 49.03(5)(b)1.
1. A certificate of occupancy issued by the municipality within which the building is located.
PI 49.03(5)(b)2.
2. If the municipality within which the building is located does not issue certificates of occupancy, a certificate of occupancy issued by the local or regional governmental unit with authority to issue certificates of occupancy.
PI 49.03(5)(b)3.
3. A letter or form from the municipality within which the building is located that explains that the municipality does not issue certificates of occupancy.
PI 49.03(5)(c)
(c) A temporary certificate of occupancy does not meet the requirements of this subsection.
PI 49.03(6)
(6) Accreditation requirements. A school participating in the special needs scholarship program shall be accredited by an accrediting agency under s.
115.7915 (2) (c), Stats., for all of the grades the school makes available to special needs scholarship program pupils. Annually by August 1, a school participating in the special needs scholarship program shall file with the department a notice from the school's accrediting agency under s.
115.7915 (2) (c), Stats., stating that the school is accredited as of the date of the notice. The notice shall meet all of the following requirements:
PI 49.03(6)(a)
(a) The notice shall include the following information:
