Wisconsin Legislature: 002 - CR 16-005 Rule Text

PI 49.05 Pupil application requirements.

(1) RESIDENCY ELIGIBILITY. A school shall obtain one of the residency documents specified by the department from a parent on the application that shows the applicant resides at the address on the application at the time of application. The residency document shall be dated no earlier than three months prior to the start of the open application period in which an applicant applies. If a school receives a lease agreement as a residency document, the lease term shall include the date the application was received. The document shall contain the name of the parent on the application and match the address on the application.

(2) ADDRESS VERIFICATION. A school shall verify that the address on a pupil’s application is in the Wisconsin school district listed on the application using the state of Wisconsin’s Statewide Voter Registration System or another manner permitted by the department.

(3) APPLICATION RECEIPT. A school may only receive an application during an open application period on the notice of intent to participate submitted under s. PI 49.03 (3). The school shall receive all documentation, including the documentation required under sub. (1), during the same open application period in which the school receives the application.

(4) EXPLANATION OF RIGHTS. When an applicant applies to a school, the school shall provide the applicant’s parent with all of the following:

(a) An explanation of the rights of a child with a disability and his or her parent in a public school compared to the rights of a child with a disability and his or her parent at a school participating in the special needs scholarship program on a document provided by the department under s. 115.7915 (4) (a) 1., Stats.

(b) The profile of the school’s special education program provided under s. PI 49.03 (3) (c).

(5) CURRENT INDIVIDUALIZED EDUCATION PROGRAM OR SERVICES PLAN. A school shall ensure the pupil has an individualized education program or services plan that is in effect at the time of application.

(6) INELIGIBLE APPLICATIONS. An application shall be determined ineligible if any of the following apply:

(a) The application does not comply with this section or s. 115.7915 (2), Stats., and a correction of the application under sub. (7) is not allowable.

(b) The application contains contradictory information.

(7) CORRECTING APPLICATIONS. A school shall correct an application in the following circumstances and manner:

(a) The school shall correct an application by December 15 for applications received during an open application period prior to the third Friday in September and by May 1 for applications received during an open application period after the third Friday in September. If the school does not correct the application as required in this subsection by the specified date, the application is ineligible.

(b) The school shall obtain additional residency documentation after the open application period in which the application was received that meets the requirements in sub. (1) if all of the following apply:

1. The school received residency documentation from the parent on the application during the open application period in which the application was received and the residency documentation contained an address and the name of the parent on the application, even if the parent’s name is misspelled or is a different legal name for the parent.

2. The additional residency documentation is in the parent’s name, contains the applicant’s correct address, and meets the requirements in sub. (2).

Note: The application may be obtained at no charge from the Wisconsin department of public instruction’s webpage at http://sms.dpi.wi.gov/.

PI 49.06 School year enrollment.

(1) APPLICATION ELIGIBILITY DETERMINATION. A school shall make application eligibility determinations based on the requirements under s. PI 49.05 and s. 115.7915 (2), Stats. A school shall make eligibility determinations and report accepted applications to the department prior to the next open application period or prior to the next count date, whichever occurs first. A school shall notify each applicant in writing whether the school accepted or denied the applicant’s application.

(2) DOCUMENT RETENTION. A school shall retain all of the following records for at least 5 years from the end of the school year in which the pupil applies or 5 years after the pupil no longer attends the school, whichever occurs later, unless the department or a law enforcement agency requires the school to retain the records for a longer period:

(a) Copies of pupil paper applications, individualized education programs or services plans, and supporting residency documentation required under s. PI 49.05 (1) for all accepted and non-accepted special needs scholarship program pupils who have submitted applications to the school.

(b) Copies of all notices to a pupil or pupil’s parent regarding acceptance and non-acceptance.

(3) SIMULTANEOUSLY ENROLLED PUPIL. A pupil participating in the special needs scholarship program may not be simultaneously enrolled, in or out of Wisconsin, in another private school, a home-based private educational program, a charter school under s. 118.40 (2r) or (2x), Stats., or a public school district and receive a scholarship.

(4) SEPTEMBER 1 APPLICATION AND CLASS LIST SUBMISSION. Annually by September 1, a school shall submit to the department in the online application system or other manner specified by the department all of the following:

(a) A list of pupils participating 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.

(b) A class list of all pupils participating in the special needs scholarship program enrolled in the school that includes the grade level for each pupil. The class list may not include pupils that have withdrawn from the school.

(5) APPLICATION SUBMISSION AND PUPIL COUNT REPORTS. Annually by October 1 and February 1, a school shall submit to the department, using the online application system or other manner specified by the department, all of the following:

(a) A pupil count report stating all of the following:

The grade of each pupil participating in the special needs scholarship program on the immediately preceding count date.

Whether each pupil meets the requirements under sub. (6).

Whether each pupil is a full scholarship pupil or partial scholarship pupil.

The total number of pupils in the school on the immediately preceding count date that meet the requirements under sub. (6).

(b) As part of the pupil count report for the third Friday in September, a school shall do all of the following for pupils that participated in the special needs scholarship program in the previous school year:

Obtain residency documentation for the pupil’s address on the third Friday in September that meets the requirements of s. PI 49.05 (1) and is dated between the third Friday in August and October 1.

Determine the resident school district for the new address as prescribed under s. PI 49.05 (2).

(6) COUNT REQUIREMENTS. A school may include a pupil on its pupil count report under sub. (5) (a) only if one of the following applies:

(a) The pupil is in attendance for instruction on the count date.

(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 49.07 Enrollment audits.

(1) REPORT COMPLETION AND SUBMISSION. A school shall engage an auditor to complete the enrollment audit for the school’s enrollment reported under s. PI 49.06 (5). The auditor shall compile the enrollment audit using agreed upon procedures that identify ineligible pupils for whom the school has received payment under s. 115.7915 (4m), Stats., and additional eligible pupils qualifying the school for a payment. The school shall submit its third Friday in September enrollment audit to the department by December 15. The school shall submit its second Friday in January enrollment audit to the department by May 1.

(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.

(3) REQUIRED PROCEDURES. An auditor shall complete the procedures specified in the department’s audit guide, including all of the following:

(a) Determine the school’s process for preparing attendance records and accepting and reviewing applications.

(b) Verify that any 4-year-old kindergarten program under s. 121.004 (7) (cm), Stats., includes at least 87.5 hours of 4-year-old kindergarten outreach activities as documented by teacher logs.

(d) If the school uses a student information system, complete testing of the system. If the auditor does not use the test plan provided by the department, the auditor shall annually submit the plan to the department for approval.

(e) Verify that the total number of pupils participating in the special needs scholarship program on the official attendance records match the total number of pupils participating in the special needs scholarship program based on the original classroom records for each grade.

(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 original classroom records for each grade.

(g) Verify the enrollment for all special needs scholarship program pupils reported on the pupil count report under s. PI 49.06 (5) (a) using the school’s official attendance records.

(h) Verify that all special needs scholarship program pupils the school includes on its official attendance records are also included on the original classroom records. Also verify that all special needs scholarship program pupils the school includes on the school’s original classroom records are included on the official attendance records.

(i) Verify that the special needs scholarship program pupils meet the requirements of s. PI 49.06 (6).

(j) Verify that the school did not receive a payment under s. 115.7915 (4m), Stats., for any of the following:

Pupils for whom the school is receiving a childcare payment for all day care.

Pupils who are enrolled in a partnership or contract school of a public school district.

Pupils participating in a program under ss. 118.60 or 119.23, Stats.

(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 pupil count report under s. PI 49.06 (5). 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.

(L) Reconcile the enrollment the school reported to the department under s. 115.30 (3), Stats., with the official attendance records of the school.

(m) Verify that the applications for pupils participating in the special needs scholarship program meet the requirements of s. PI 49.05 and s. 115.7915 (2), Stats. If an applicant 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) (b) meets the requirements of that paragraph.

(n) Verify that the employees of the school meet the requirements under s. PI 49.03 (4).

(o) Perform other auditing procedures as agreed upon by the auditor and the department.

(4) CERTIFICATIONS.

(a) Upon review of the enrollment audits, the department shall certify an amount due from a school for payments made to the school for ineligible pupils or an amount due to the school for additional eligible pupils. If a school fails to provide an enrollment audit, the department shall determine that all special needs scholarship program pupils are ineligible.

(b) The school shall refund to the department the amount certified as due to the department. If the school is currently eligible to receive special needs scholarship program payments, the department shall reduce the payments made under s. 115.7915 (4m), Stats., by the amount owed. If the school is not currently eligible to receive special needs scholarship program payments, the school shall refund the department within 30 days of the date of the certification letter.

(c) The department shall pay any additional amount due to the school for eligible pupils within 60 days of the date of the certification letter.

Note: The Enrollment Audit may be obtained at no charge from the Wisconsin department of public instruction’s webpage at http://sms.dpi.wi.gov/.

PI 49.08 Financial audit.

(1)

FINANCIAL AUDIT REQUIREMENT. Annually by October 15, a school shall provide a financial audit and financial audit supplemental schedule to the department. The financial audit shall be prepared in accordance with generally accepted accounting principles and shall comply with all of the following:

(a) Except as provided under par. (b), the 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.

(b) The first year a school completes a financial audit for the special needs scholarship program, the statement of activities and statement of cash flows may only include the current school year.

(c) The financial audit shall include either the school-only balances and activity or shall be prepared at the consolidated level as permitted by generally accepted accounting principles.

(d) A school may provide a financial audit that includes a modified audit opinion due to fixed assets purchased in previous years not being included in the financial audit. A financial audit that includes a modified audit opinion for any other reason does not meet the requirements under s. 115.7915 (6) (e), Stats., and this chapter unless the modification is approved by the department.

(2) COMPLIANCE WITH PROFESSIONAL STANDARDS. An auditor engaged by a school to provide the audit opinion in this section shall comply with professional standards, including all of the following:

(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.

(b)

The auditor shall trace all entries on the financial audit to the trial balance provided by the school.

(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 result 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 49.09 Financial audit supplemental schedule.

(1) ELIGIBLE EDUCATION EXPENSES. The eligible education expenses included in the financial audit supplement schedule shall comply with all of the following:

(a)

Eligible education expenses may only include those expenses that already have or will result in a cash disbursement.

(b)

Eligible education expenses may only include expenses that are in the statement of activities, except for the cost of land. The amount that the school paid for land shall be included in the first year the land is used for educational programming.