PI 49.06(3)(a)
(a) Pupils in grades one through 12 shall be one full-time equivalent.
PI 49.06(3)(b)
(b) A kindergarten pupil shall be one-half full-time equivalent except as follows:
PI 49.06(3)(b)1.
1. A pupil enrolled in a 5-year-old kindergarten program that requires full-day attendance by the pupil for 5 days a week, but not on any day of the week that pupils enrolled in other grades in the school do not attend school, for an entire school term shall be counted as one full-time equivalent.
PI 49.06(3)(b)2.
2. A pupil enrolled in a 5-year-old kindergarten program that requires full-day attendance by the pupil for 4 days a week, but not on any day of the week that pupils enrolled in other grades in the school do not attend school, for an entire school term shall be counted as a 0.8 full-time equivalent.
PI 49.06(3)(b)2m.
2m. A pupil enrolled in a 5-year-old kindergarten program that requires full-day attendance by the pupil for 3 days a week, but not on any day of the week that pupils enrolled in other grades in the school do not attend school, for an entire school term shall be counted as a 0.6 full-time equivalent.
PI 49.06(3)(b)3.
3. A school may count a pupil enrolled in a 4-year-old kindergarten program that provides the required number of hours of direct pupil instruction under s.
121.02 (1) (f), Stats., as a 0.6 full-time equivalent if the program also annually provides at least 87.5 additional hours of 4-year-old kindergarten outreach activities.
PI 49.06(3)(b)4.
4. For purposes of this subsection, “full-day” means the following:
PI 49.06(3)(b)4.b.
b. If the private school does not participate in a program under s.
118.60 or
119.23, Stats., the length of the school day required to meet the total number of hours of instruction for first grade pupils at the private school under s.
118.165 (1) (c), Stats.
PI 49.06(3)(b)4.c.
c. If the private school does not offer first grade and is participating in a program under s.
118.60 or
119.23, Stats., the length of the school day required to meet the total number of hours of instruction for first grade pupils under s.
118.165 (1) (c), Stats.
PI 49.06(3m)
(3m) Application and transfer request submission. By the next filing deadline, a school shall file with the department, using the online application system or other manner specified by the department, all of the applications determined eligible under s.
PI 49.05 (4) and
(7r) or transfer requests accepted under s.
PI 49.05 (5) that have not previously been filed with the department. The filing deadlines are the second Friday in August, the last weekday in August, the third Friday in September, or the second Friday in January.
PI 49.06(4)
(4) Preliminary class list submission. Annually by the last weekday in August, a school shall file with the department, using the online application system or other manner specified by the department, all of the following:
PI 49.06(4)(b)
(b) A list of pupils enrolled in the special needs scholarship program at the school that identifies if each pupil was determined to no longer be a child with a disability under s.
115.7915 (4m) (e) 1., Stats., in a previous year.
PI 49.06(4)(c)
(c) A class list of all pupils enrolled in the special needs scholarship program at the school by grade level. The class list may only include applications or transfer requests filed under sub.
(3m) by the last weekday in August and may not include pupils that have withdrawn from the school.
PI 49.06(4)(d)
(d) A list of the pupils that were enrolled in the special needs scholarship program that are no longer eligible for a scholarship under s.
PI 49.05 (8) and have not been previously reported to the department.
PI 49.06(5)
(5) Pupil count reports. Annually by the last weekday in September and the last weekday in January, a school shall file with the department, using the online application system or other manner specified by the department, all of the following:
PI 49.06(5)(b)1.
1. The grade of each pupil participating in the special needs scholarship program on the immediately preceding count date. In order to be eligible for payment, a 4-year-old kindergarten pupil, 5-year-old kindergarten pupil, and first grade pupil shall attain the age specified in s.
118.14 (1), Stats. A pupil may only be included in the pupil count report if the pupil's application or transfer request was filed under sub.
(3m) by the count date for which the report is being submitted.
PI 49.06(5)(b)3.
3. Whether each pupil is a full scholarship pupil or a partial scholarship pupil.
PI 49.06(5)(b)4.
4. The total number of pupils in the school on the immediately preceding count date that meet the requirements under sub.
(6).
PI 49.06(5)(c)
(c) As part of the pupil count report for the third Friday in September, a school shall do all of the following for pupils that submitted applications or transfer requests in a previous school year that were determined eligible under s.
PI 49.05 and have not had one of the events in s.
PI 49.05 (8) occur:
PI 49.06(5)(c)1.
1. Obtain residency documentation for the pupil's address on the third Friday in September that meets all of the following requirements:
PI 49.06(5)(c)1.a.
a. The documentation is dated between the third Friday in August and the last weekday in September. If a school receives a lease agreement as a residency document, the lease term includes the third Friday in September.
PI 49.06(5)(c)1.b.
b. The documentation is one of the residency documents specified by the department.
PI 49.06(5)(c)1.d.
d. The address on the document matches the pupil's address as of the third Friday in September.
PI 49.06(5)(c)2.
2. Determine whether the pupil has a different address than the previous school year. If a pupil has a different address, the school shall determine the pupil's resident school district for the new address using the state of Wisconsin's Statewide Voter Registration System or any other source permitted by the department.
PI 49.06(5)(d)
(d) A list of the pupils that were enrolled in the special needs scholarship program that are no longer eligible for a scholarship under s.
PI 49.05 (8) and have not been previously reported to the department.
PI 49.06(5)(e)
(e) As part of the pupil count report for the third Friday in September, the school's start and end date for the current school term.
PI 49.06(6)
(6) Count requirements. A school may include a pupil on its pupil count report under sub.
(5) (b) only if one of the following applies:
PI 49.06(6)(a)
(a) The pupil is in attendance for instruction on the count date.
PI 49.06(6)(b)
(b) The pupil is absent on the count date but attended the school for instruction at least one day during the school term prior to the count date and at least one day after the count date, and the pupil was not enrolled in another school in or out of Wisconsin, including another private school, a home-based educational program, a charter school under s.
118.40 (2r) or
(2x), Stats., or a public school district, during the period of absence from the school.
PI 49.06(7)
(7) Agreement of services. A school may only include a pupil on its report under sub.
(4) (b) or
(5) (b) if the school has a written agreement, as required under s.
115.7915 (6) (h) 1., Stats., with the pupil's parent that meets all of the following requirements:
PI 49.06(7)(a)
(a) The agreement specifies the services that will be provided to the special needs scholarship program pupil.
PI 49.06(7)(b)
(b) The agreement is signed and dated by the parent and the school by the due date of a report submitted under sub.
(4) (b) or the count date for a report submitted under sub.
(5) (b).
PI 49.06 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. (2), (3) (intro.), cr. (3m), am. (4) (intro.), (d), (5) (intro.), (c) (intro.), 1. a., cr. (5) (d), (e), eff 7-1-18;
EmR1911: emerg. am. (2), (3) (intro.), renum. (3) (b) 2. (intro.) to (3) (b) 2. and am., r. (3) (b) 2. a., b., cr. (3) (b) 2m., (3m), am. (4) (intro.), r. (4) (a), am. (4) (c), (d), (5) (intro.), r. (5) (a), am. (5) (b) 1., (c) (intro.), 1. a., c., cr. (5) (d), (e), (7), eff. 7-1-19;
CR 19-095: am. (2), (3) (intro.), renum. (3) (b) 2. (intro.) to (3) (b) 2. and am., r. (3) (b) 2. a., b., cr. (3) (b) 2m., renum. (3) (b) 4. to (3) (b) 4. (intro.), cr. (3) (b) 4. a. to c., (3m), am. (4) (intro.), r. (4) (a), am. (4) (c), (d), (5) (intro.), r. (5) (a), am. (5) (b) 1., (c) (intro.), 1. a., c., cr. (5) (d), (e), (7)
Register March 2020 No. 771, eff. 4-1-20; correction in (5) (e) made under s.
35.17, Stats., and correction in (7) made under s.
13.92 (4) (b) 1., Stats.,
Register March 2020 No. 771.
PI 49.07(1)(1)
Report completion and submission. A school shall engage an auditor to compile the enrollment audit using agreed upon procedures that identify ineligible pupils for whom the school has received payment under s.
115.7915 (4m) or
(4p), Stats., pupils with incorrect data in the department's database, and additional eligible pupils qualifying the school for a payment. The report shall be prepared in accordance with professional standards and identify the procedures agreed upon by the auditor and the department that were used. A school shall file an enrollment audit with the department for the following:
PI 49.07(1)(a)
(a) The third Friday in September enrollment reported under s.
PI 49.06 (5) (b). A school shall file its third Friday in September enrollment audit with the department by December 15.
PI 49.07(1)(b)
(b) The second Friday in January enrollment reported under s.
PI 49.06 (5) (b). A school shall file its second Friday in January enrollment audit with the department by the first weekday in May.
PI 49.07(2)
(2) School records. A school shall provide its auditor with the official attendance records and the original classroom records for the auditor's use in conducting the enrollment audit. The official attendance records shall identify pupils participating in the special needs scholarship program. If the official attendance records are from the school's student information system, the school may provide a separate report from the student information system that identifies which students are special needs scholarship program pupils.
PI 49.07(3)
(3) Required procedures. An auditor shall complete the procedures specified in the department's audit guide, including all of the following:
PI 49.07(3)(a)
(a) Determine the school's process for preparing attendance records and accepting and reviewing applications and transfer requests.
PI 49.07(3)(b)
(b) If a school counts any 4-year-old kindergarten pupil as a 0.6 full-time equivalent, as provided under s.
PI 49.06 (3) (b) 3., verify that the 4-year-old kindergarten program is providing at least 87.5 hours of 4-year-old kindergarten outreach activities as documented by teacher logs.
PI 49.07(3)(d)
(d) If the school uses a student information system, complete testing of the enrollment software using one of the following:
PI 49.07(3)(d)2.
2. A pupil enrollment software test plan developed by the auditor. The auditor shall annually submit the plan to the department for approval. The auditor shall not use the test plan until it is approved by the department.
PI 49.07(3)(f)
(f) Verify that the total number of pupils attending the school on the official attendance records match the total number of pupils based on the pupil count report under s.
PI 49.06 (5) (b) for each grade category.
PI 49.07(3)(g)
(g) Verify the enrollment for all special needs scholarship program pupils reported on the pupil count report under s.
PI 49.06 (5) (b) using the school's official attendance records.
PI 49.07(3)(j)1.
1. Pupils for whom the school is receiving a childcare payment for all day care.
PI 49.07(3)(k)
(k) Select a sample of at least 60 pupils not participating in the special needs scholarship program from original classroom records and verify the school included the selected pupils in the official attendance records. The sample shall include pupils from each classroom. If the pupils are in different classrooms during the day, the auditor may select one period and select pupils from each classroom for that period. If the auditor identifies an auditing exception, the auditor shall increase the sample size in increments of 60 pupils until the auditor finds no additional exceptions or until the auditor verifies that all pupils have been properly included in reported enrollments. If the school has an enrollment of fewer than 60 pupils who did not participate in the special needs scholarship program, the auditor shall examine records for all pupils who did not participate in the special needs scholarship program.
PI 49.07(3)(L)
(L) Reconcile the enrollment the school reported to the department under s.
115.30 (3), Stats., with the official attendance records of the school.
PI 49.07(3)(m)
(m) Verify that any application that has not been counted on a previous count date under s.
PI 49.06 (5) (b) meets the requirements of s.
PI 49.05 and s.
115.7915 (2), Stats. If the auditor identifies that an application is missing the information required under s.
PI 49.05 (4) (a) 2., the school may correct the application if the applicant provides the missing documentation. The missing documentation shall be provided by the due date of the enrollment audit specified under sub.
(1) in which the application is required to be reviewed under this subsection. If the missing documentation is not provided by the required date, the application shall be determined ineligible.
PI 49.07(3)(n)
(n) If a pupil participated in the special needs scholarship program in the previous year, the auditor shall verify that the residency documentation obtained pursuant to s.
PI 49.06 (5) (c) meets the requirements of that paragraph.
PI 49.07(3)(o)
(o) Verify that any pupils in 4-year-old kindergarten, 5-year-old kindergarten, or first grade meet the age requirements in s.
118.14 (1), Stats.
PI 49.07(3)(q)
(q) Perform other auditing procedures as agreed upon by the auditor and the department.
PI 49.07(3)(s)
(s) Verify that the school has a written agreement with each parent specifying the services that will be provided to each special needs scholarship program pupil. The auditor shall ensure the school and the parent entered into the agreement by the count date.
PI 49.07(3)(t)
(t) Verify that any transfer request that has not been counted on a previous count date under s.
PI 49.06 (5) (b), meets the requirements of s.
PI 49.05. If the auditor identifies that a transfer request is missing the information required under s.
PI 49.05 (5) (b) 2. or
3., the school may correct the transfer request if the applicant provides the missing documentation. The missing documentation shall be provided by the due date of the enrollment audit specified under sub.
(1) in which the transfer request is required to be reviewed under this subsection. If the missing documentation is not provided by the required date, the transfer request shall be determined ineligible.
PI 49.07(3)(u)
(u) If the school operated a summer school program, review all school documentation to support the summer school report the school filed with the department under s.
PI 49.16 (5). The review shall be part of the third Friday in September enrollment audit.
PI 49.07(4)(a)
(a) Upon review of the enrollment audits, the department shall certify an amount due from a school or an amount due to the school. The certifications shall include any adjustments identified in the financial audits submitted under ss.
PI 49.08 and
49.09 to the costs for a pupil or government assistance revenue received for educational programming for a pupil in the reports submitted under s.
PI 49.13 (7). If, based on the financial audit, the payment amount calculated under s.
115.7915 (4m) (cm), Stats., for a pupil in a report submitted under s.
PI 49.13 (7) is less than the payment amount calculated under s.
115.7915 (4m) (a) 2. b., Stats., the payment for the pupil shall be calculated as specified under s.
115.7915 (4m) (a) 2. b., Stats. If a school fails to file an enrollment audit with the department, the department may determine that all special needs scholarship program pupils are ineligible.
PI 49.07(4)(b)
(b) A school shall refund to the department the amount certified as due to the department as specified under s.
PI 49.13 (6).
PI 49.07(4)(c)
(c) The department shall pay any additional amount due to a school for eligible pupils within 60 days of the date of the certification letter.
PI 49.07 Note
Note: The enrollment audit form and department's pupil enrollment software test plan 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 49.07 History
History: EmR1619: emerg. cr., eff. 6-2-16;
CR 16-005: cr.,
Register October 2016 No. 730, eff. 11-1-16; correction in (3) (p) made under s.
35.17, Stats.,
Register October 2016 No. 730;
EmR1630: emerg. cr. (3) (r) to (t), am. (4) (b) 1., eff. 11-1-16;
CR 16-066: cr. (3) (r) to (t), am. (4) (b) 1.
Register April 2017 No. 736, eff. 5-1-17;
EmR1815: emerg. am. (1) (intro.), (a), (2), (3) (a), r. (3) (e), am. (3) (f), r. (3) (h), am. (3) (k), (m), (p), (t), cr. (3) (u), renum. (4) (b) (intro.) to (4) (b) and am., r. (4) (b) 1., 2., eff 7-1-18;
EmR1911: emerg. am. (1) (intro.), (a), (b), (2), (3) (a), r. (3) (e), am. (3) (f), r. (3) (h), am. (3) (j) 3., (k), (m), (p), (t), cr. (3) (u), am. (4) (a), renum. (4) (b) (intro.) to (4) (b) and am., r. (4) (b) 1., 2., eff. 7-1-19;
CR 19-095: am. (1) (intro.), (a), (b), (2), (3) (a), r. (3) (e), am. (3) (f), r. (3) (h), am. (3) (j) 3., (k), (m), (p), (t), cr. (3) (u), am. (4) (a), renum. (4) (b) (intro.) to (4) (b) and am., r. (4) (b) 1., 2.
Register March 2020 No. 771, eff. 4-1-20;
EmR2117: emerg. am. (4) (a), eff. 6-12-21; CR 21-046: am. (4) (a) Register February 2022 No. 794, eff. 3-1-22. PI 49.08(1)(1)
Financial audit requirements. Annually by October 15, a school shall submit a financial audit and financial audit supplemental schedule to the department. The financial audit shall comply with all of the following:
PI 49.08(1)(a)
(a) The financial audit shall either include the school-only balances and activity or shall be prepared at the consolidated level as permitted by generally accepted accounting principles.
PI 49.08(1)(b)
(b) A school may submit a financial audit that includes a modified audit opinion due to fixed assets purchased in previous years not being included in the financial audit.
PI 49.08(1)(c)
(c) The school shall have support for the original purchase price for the fixed assets and evidence that the school paid for the fixed asset purchases in order for the depreciation expense to be an eligible education expense. If any fixed assets are included in the statement of financial position that do not meet these requirements, the financial audit shall include a footnote disclosure that includes the fixed asset amount, accumulated depreciation, and current year depreciation expense for the fixed assets that do not meet the requirements to be included as an eligible education expense.
PI 49.08(1)(d)
(d) Except as provided under par.
(b) and sub.
(4) (b), a financial audit that includes a modified audit opinion does not meet the requirements under s.
115.7915 (6) (e), Stats., and this chapter unless the modification is approved by the department.
PI 49.08(2)
(2) Compliance with American Institute of Certified Public Accountants requirements. An auditor engaged by a school to provide the audit opinion in this section shall comply with the auditing standards established by the American Institute of Certified Public Accountants, including all of the following:
PI 49.08(2)(a)
(a) The auditor shall develop written audit programs identifying the steps and procedures to be followed in conducting the audit, including establishing the planning materiality that the auditor will use for the audit.
PI 49.08(2)(b)
(b) The auditor shall trace all entries on the financial audit and financial audit supplemental schedule to the trial balance provided by the school.
PI 49.08(2)(c)
(c) The auditor shall obtain sufficient appropriate audit evidence to conclude that the financial statements do not contain misstatements the effect of which, when aggregated with misstatements in other accounts and transactions, exceeds the planning materiality and results in a material misstatement in the financial statements or in the school's net eligible education expenses. The auditor shall determine sufficient appropriate audit evidence based on the requirements of the American Institute of Certified Public Accountants.
PI 49.08(3)(a)(a) The standard financial audit shall be prepared in accordance with generally accepted accounting principles.
PI 49.08(3)(b)
(b) Except as provided under par.
(c), the standard financial audit shall include 2-year comparative financial statements containing all of the statements required by generally accepted accounting principles, including a statement of financial position, a statement of activities, and a statement of cash flows. Both years of the financial statements shall be audited.
PI 49.08(3)(c)
(c) The first year a school completes a standard financial audit for the special needs scholarship program, the statement of activities and statement of cash flows may only include the current school year.
PI 49.08(4)(a)(a) The modified financial audit shall include an audited one-year statement of financial position prepared as required by generally accepted accounting principles.
