Register February 2022 No. 794
Chapter PI 49
special needs scholarship program
PI 49.03 School requirements.
PI 49.04 Financial information and surety bond.
PI 49.05 Pupil application requirements.
PI 49.06 School year enrollment.
PI 49.07 Enrollment audits.
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:
