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AB1042,18,2519 115.7915 (4m) (g) Beginning in the 2025-26 school year, a private school
20participating in the program under this section shall engage an independent auditor
21to complete an enrollment attestation report for the September count date and for
22the January count date. An independent auditor completing an enrollment
23attestation report under this paragraph shall comply with the attestation standards
24established by the American Institute of Certified Public Accountants. Each
25enrollment attestation report shall identify at least all of the following:
AB1042,19,2
11. Pupils who were not eligible for a payment under this section but for whom
2the private school received a payment under this section.
AB1042,19,43 2. Pupils who have incorrect data in the department's database who are
4attending the private school under the program under this section.
AB1042,19,65 3. Pupils attending the private school participating in the program under the
6section for whom the private school did not receive a payment under this section.
AB1042,34 7Section 34 . 115.7915 (6) (e) of the statutes is amended to read:
AB1042,20,208 115.7915 (6) (e) Annually, by the last weekday in October 15 following a school
9year in which a private school participated in the program under this section, submit
10to the department an independent financial audit of the private school conducted by
11an independent certified public accountant, accompanied by the auditor's statement
12that the report is free of material misstatements and fairly presents the private
13school's eligible education expenses, and beginning in the 2nd school year a private
14school participates in the program under this section, a copy of a management letter
15prepared by the auditor
. If the private school annually received a total of at least
16$100,000 under this section and ss. 118.60 and 119.23 the private school choice
17program
in any school year, the audit shall be prepared in accordance with generally
18accepted accounting principles with allowable modifications for long-term fixed
19assets. If the private school has not annually received a total of at least $100,000
20under this section and ss. 118.60 and 119.23 the private school choice program in any
21school year, the audit shall be prepared as prescribed by the department by rule. The
22audit shall include a calculation of the private school's net eligible education
23expenses and a calculation of the balance of the private school's fund for future
24eligible education expenses. The auditor shall conduct his or her audit, including
25determining sample sizes and evaluating financial viability, in accordance with the

1auditing standards established by the American Institute of Certified Public
2Accountants. The department may not require an auditor to comply with standards
3that exceed the scope of the standards established by the American Institute of
4Certified Public Accountants. If a private school participating in a the program
5under this section is part of an organization and the private school and the
6organization share assets, liabilities, or eligible education expenses, the private
7school may submit an audit of the private school or of the organization of which it is
8a part. If a private school that is part of an organization with which it shares assets,
9liabilities, or eligible education expenses submits an audit of only the private school,
10the independent auditor shall use his or her professional judgment to allocate any
11shared assets, liabilities, and eligible education expenses between the organization
12and the private school. If a private school participating in the program under this
13section also accepts pupils under s. 118.60 or 119.23 the private school choice
14program
, the private school may submit one comprehensive financial audit to satisfy
15the requirements of this paragraph and ss. 118.60 (7) (am) 2m. and 119.23 (7) (am)
162m., whichever are applicable
the private school choice program. The private school
17shall include in the comprehensive financial audit the information specified under
18ss. 118.60 (7) (am) 2m. and 119.23 (7) (am) 2m. s. 118.83 (2). Each private school
19participating in the program under this section is subject to uniform financial
20accounting standards established by the department.
AB1042,35 21Section 35. 115.7915 (6) (em) of the statutes is created to read:
AB1042,21,722 115.7915 (6) (em) Beginning in the 2025-26 school year, if the private school
23participates in the private school choice program, received at least $50,000 in
24scholarships under this section in any previous school year, or expects to receive
25$50,000 in scholarships under this section during a school year, submit to the

1department evidence of sound fiscal and internal control practices as prescribed by
2the department by rule by the last weekday in October following the school year in
3which the private school participated in the program under this section. An
4independent auditor engaged to evaluate the private school's fiscal and internal
5control practices shall conduct the evaluation, including determining sample sizes,
6in accordance with attestation standards established by the American Institute of
7Certified Public Accountants.
AB1042,36 8Section 36 . 115.7915 (6) (i) of the statutes is amended to read:
AB1042,21,119 115.7915 (6) (i) Regularly report to the parent of a child attending the private
10school and receiving a scholarship under this section, except for the parent of a child
11who has been determined to no longer have a disability,
on the child's progress.
AB1042,37 12Section 37 . 115.7915 (6) (k) of the statutes is amended to read:
AB1042,21,1513 115.7915 (6) (k) Annually, on or before the first Monday after the 3rd Friday
14in
September 15, file with the department a report stating its summer daily
15attendance for each day of summer school for the purpose of sub. (4p).
AB1042,38 16Section 38. 115.7915 (6) (L) of the statutes is created to read:
AB1042,21,2117 115.7915 (6) (L) 1. a. Beginning in the 2025-26 school year, except as provided
18in subd. 1. b. or c. or 2., ensure that all of the private school's teachers have a teaching
19license issued by the department or a bachelor's degree or a degree or educational
20credential higher than a bachelor's degree, including a master's or doctorate, from
21a nationally or regionally accredited institution of higher education.
AB1042,21,2422 b. A teacher employed by the private school who teaches only courses in
23rabbinical studies is not required to have a bachelor's degree or a teaching license
24issued by the department.
AB1042,22,3
1c. An individual employed by a private school who holds a substitute teacher
2permit issued under s. 118.19 (7m) may teach at the private school as allowed under
3the substitute teacher permit.
AB1042,22,164 2. Any teacher employed on July 1, 2025, by a private school participating in
5the program under this section, who has been teaching for at least the 5 consecutive
6years immediately preceding July 1, 2025, and who does not satisfy the requirements
7under subd. 1. on July 1, 2025, shall apply to the department on a form prepared by
8the department for a temporary, nonrenewable waiver from the requirements under
9subd. 1. The department shall promulgate rules to implement this subdivision
10including the form of the application and the process by which the waiver application
11will be reviewed. The application form shall require the applicant to submit a plan
12for satisfying the requirements under subd. 1., including the name of the accredited
13institution of higher education at which the teacher is pursuing or will pursue the
14bachelor's degree and the anticipated date on which the teacher expects to complete
15the bachelor's degree. No waiver granted under this subdivision is valid after July
161, 2030.
AB1042,22,2017 3. a. Beginning in the 2025-26 school year, except as provided in subd. 3. b.,
18ensure that all of the private school's administrators have at least a bachelor's degree
19from a nationally or regionally accredited institution of higher education or a
20teaching license or administrator license issued by the department.
AB1042,22,2321 b. An administrator of the private school that prepares and trains pupils
22attending the private school in rabbinical studies is not required to have a bachelor's
23degree or a teaching license or administrator license issued by the department.
AB1042,22,2524 4. Beginning in the 2025-26 school year, ensure that all of the private school's
25teacher's aides satisfy at least one of the following:
AB1042,23,1
1a. The individual graduated from high school.
AB1042,23,32 b. The individual obtained a declaration of equivalency of high school
3graduation.
AB1042,23,54 c. The individual obtained a high school diploma by the administrator of a
5home-based private educational program.
AB1042,23,76 d. The individual obtained a general educational development certificate of
7high school equivalency.
AB1042,23,108 e. The individual obtained a degree or educational credential higher than a
9high school diploma, declaration of equivalency of high school graduation, or general
10educational development certificate of high school equivalency.
AB1042,39 11Section 39. 115.7915 (6) (m) of the statutes is created to read:
AB1042,23,1612 115.7915 (6) (m) Beginning in the 2025-26 school year, ensure that a pupil
13attending the private school under this section is not required to participate in any
14religious activity if the pupil's parent or guardian submits to the pupil's teacher or
15the private school's principal a written request that the pupil be exempt from
16religious activities.
AB1042,40 17Section 40. 115.7915 (6) (n) of the statutes is created to read:
AB1042,23,2118 115.7915 (6) (n) Beginning in the 2025-26 school year, if the private school
19offers virtual instruction to pupils receiving a scholarship under this section, ensure
20that a teacher is responsible for all of the following for each pupil receiving the virtual
21instruction:
AB1042,23,2222 1. Improving learning by planned instruction.
AB1042,23,2323 2. Diagnosing learning needs.
AB1042,23,2424 3. Prescribing content delivery through class activities.
AB1042,23,2525 4. Assessing learning.
AB1042,24,1
15. Reporting outcomes to administrators and parents and guardians.
AB1042,24,22 6. Evaluating the effects of instruction.
AB1042,41 3Section 41. 115.7915 (8) (am) of the statutes is created to read:
AB1042,24,64 115.7915 (8) (am) The department may bar a private school from participating
5in the program under this section in the following school year if the department
6determines that any of the following has occurred:
AB1042,24,87 1. The private school has not complied with the requirements under sub. (2m)
8(d).
AB1042,24,109 2. The private school's application for accreditation has been denied by the
10accrediting entity.
AB1042,24,1211 3. The private school has not achieved accreditation within the periods allowed
12under sub. (2m) (a) and (b).
AB1042,42 13Section 42. 115.7915 (8) (ap) of the statutes is created to read:
AB1042,24,1614 115.7915 (8) (ap) 1. If the department determines that any of the following has
15occurred, the department shall issue an order barring a private school's participation
16in the program under this section at the end of the current school year:
AB1042,24,1817 a. The private school participating in the program under this section failed to
18continuously maintain accreditation as required under sub. (2m) (d).
AB1042,24,2019 b. The governing body of the private school participating in the program under
20this section has withdrawn the private school from the accreditation process.
AB1042,24,2221 c. The private school's accreditation has been revoked, denied, or terminated
22by an accrediting entity.
AB1042,25,623 2. A private school whose participation in the program under this section is
24barred under subd. 1. may not participate in the program under this section until the
25governing body of the private school demonstrates to the satisfaction of the

1department that it has obtained accreditation from an accrediting entity, provided
2the accreditation is from an accrediting entity other than the accrediting entity with
3which the private school failed to continuously maintain accreditation or, if the
4private school's accreditation was revoked, denied, or terminated, other than the
5accrediting entity that revoked, denied, or terminated the private school's
6accreditation.
AB1042,43 7Section 43. 115.7915 (8m) of the statutes is repealed.
AB1042,44 8Section 44 . Subchapter I (title) of chapter 118 [precedes 118.001] of the
9statutes is created to read:
AB1042,25,1010 chapter 118
AB1042,25,1111 Subchapter I
AB1042,25,1212 School operations
AB1042,45 13Section 45. 118.015 (1m) (c) and (d) of the statutes, as created by 2023
14Wisconsin Act 20
, are amended to read:
AB1042,25,2415 118.015 (1m) (c) The department shall award grants to reimburse school
16boards, operators of charter schools, and governing bodies of private schools
17participating in a the private school choice program under s. 118.60 or 119.23 that
18adopt a literacy curriculum from the recommendations adopted under par. (b) after
19January 1, 2024. A grant under this paragraph shall be an amount equal to one-half
20of the costs of purchasing the literacy curriculum and instructional materials
21adopted from the recommendations adopted under par. (b). If the amount
22appropriated for this purpose is insufficient to pay the full amount to all grant
23recipients under this paragraph, the department shall prorate the grant awards
24among all grant recipients.
AB1042,26,4
1(d) Beginning on July 21, 2023, no school board, operator of a charter school,
2or governing body of a private school participating in a the private school choice
3program under s. 118.60 or 119.23 may purchase curricula or instructional materials
4that include 3-cueing.
AB1042,46 5Section 46. 118.015 (5) of the statutes, as created by 2023 Wisconsin Act 20,
6is amended to read:
AB1042,26,127 118.015 (5) Prohibited instructional practices; 3-cueing. Beginning in the
82024-25 school year, no public school, including a charter school, or private school
9participating in a the private school choice program under s. 118.60 or 119.23 may
10provide instruction that incorporates 3-cueing in the core reading curriculum for
11grades kindergarten to 3 or in supplemental materials, including materials used for
12reading intervention, for pupils in grades kindergarten to 3.
AB1042,47 13Section 47. 118.124 (1) (a) of the statutes, as created by 2023 Wisconsin Act
1412
, is amended to read:
AB1042,26,1715 118.124 (1) (a) “Participating private high school" means a private school
16participating in a parental the private school choice program under s. 118.60 or
17119.23
that operates high school grades.
AB1042,48 18Section 48 . 118.125 (4) of the statutes is amended to read:
AB1042,27,1219 118.125 (4) Transfer of records. No later than the next working day, a school
20district, a private school participating in the private school choice program under s.
21118.60 or in the program under s. 119.23
, and the governing body of a private school
22that, pursuant to s. 115.999 (3), 119.33 (2) (c) 3., or 119.9002 (3) (c), is responsible for
23the operation and general management of a school transferred to an opportunity
24schools and partnership program under s. 119.33, subch. IX of ch. 115, or subch. II
25of ch. 119 shall transfer to another school, including a private or tribal school, or

1school district all pupil records relating to a specific pupil if the transferring school
2district or private school has received written notice from the pupil if he or she is an
3adult or his or her parent or guardian if the pupil is a minor that the pupil intends
4to enroll in the other school or school district or written notice from the other school
5or school district that the pupil has enrolled or from a court that the pupil has been
6placed in a juvenile correctional facility, as defined in s. 938.02 (10p), or a secured
7residential care center for children and youth, as defined in s. 938.02 (15g). In this
8subsection, “school" and “school district" include any juvenile correctional facility,
9secured residential care center for children and youth, adult correctional institution,
10mental health institute, or center for the developmentally disabled that provides an
11educational program for its residents instead of or in addition to that which is
12provided by public, private, and tribal schools.
AB1042,49 13Section 49 . 118.30 (1g) (a) 3. of the statutes is amended to read:
AB1042,27,2214 118.30 (1g) (a) 3. The governing body of each private school participating in the
15program under s. 119.23 and the
governing body of a private school that, pursuant
16to s. 115.999 (3), 119.33 (2) (c) 3., or 119.9002 (3) (c), is responsible for the operation
17and general management of a school transferred to an opportunity schools and
18partnership program under s. 119.33, subch. IX of ch. 115, or subch. II of ch. 119 shall
19adopt pupil academic standards in mathematics, science, reading and writing,
20geography, and history. The governing body of the private school may adopt the pupil
21academic standards issued by the governor as executive order no. 326, dated January
2213, 1998.
AB1042,50 23Section 50. 118.30 (1g) (a) 4. of the statutes is amended to read:
AB1042,28,324 118.30 (1g) (a) 4. The governing body of each private school participating in the
25private school choice program under s. 118.60 shall adopt pupil academic standards

1in mathematics, science, reading and writing, geography, and history. The governing
2body of the private school may adopt the pupil academic standards issued by the
3governor as executive order no. 326, dated January 13, 1998.
AB1042,51 4Section 51 . 118.30 (1s) (intro.) of the statutes is amended to read:
AB1042,28,125 118.30 (1s) (intro.) Annually, the governing body of each private school
6participating in the program under s. 119.23, other than a private school at which
7fewer than 20 pupils in grades 3 to 12 are attending the school under the program
8under s. 119.23, and
the governing body of a private school that, pursuant to s.
9115.999 (3), 119.33 (2) (c) 3., or 119.9002 (3) (c), is responsible for the operation and
10general management of a school transferred to an opportunity schools and
11partnership program under s. 119.33, subch. IX of ch. 115, or subch. II of ch. 119 shall
12do all of the following:
AB1042,52 13Section 52 . 118.30 (1s) (a) of the statutes is amended to read:
AB1042,28,1614 118.30 (1s) (a) Administer the 4th grade examination adopted or approved by
15the state superintendent under sub. (1) to all pupils attending the 4th grade in the
16private school under s. 119.23.
AB1042,53 17Section 53 . 118.30 (1s) (b) of the statutes is amended to read:
AB1042,28,2018 118.30 (1s) (b) Administer the 8th grade examination adopted or approved by
19the state superintendent under sub. (1) to all pupils attending the 8th grade in the
20private school under s. 119.23.
AB1042,54 21Section 54 . 118.30 (1s) (bm) of the statutes is amended to read:
AB1042,28,2522 118.30 (1s) (bm) Beginning in the 2014-15 school year, in In the spring session ,
23administer the 9th grade examination adopted or approved by the state
24superintendent under sub. (1) to all pupils attending the 9th grade in the private
25school under s. 119.23.
AB1042,55
1Section 55. 118.30 (1s) (c) of the statutes is amended to read:
AB1042,29,42 118.30 (1s) (c) In the spring session, administer the 10th grade examination
3adopted or approved by the state superintendent under sub. (1) to all pupils
4attending the 10th grade in the private school under s. 119.23.
AB1042,56 5Section 56 . 118.30 (1s) (cm) of the statutes is amended to read:
AB1042,29,96 118.30 (1s) (cm) Beginning in the 2014-15 school year in In the spring session ,
7administer the 11th grade examination adopted or approved by the state
8superintendent under sub. (1) to all pupils attending the 11th grade in the private
9school under s. 119.23.
AB1042,57 10Section 57 . 118.30 (1s) (d) of the statutes is amended to read:
AB1042,29,1311 118.30 (1s) (d) Administer to pupils attending the private school under s.
12119.23
all other examinations in reading, mathematics, and science that are
13required to be administered to public school pupils under 20 USC 6311 (b) (2).
AB1042,58 14Section 58 . 118.30 (1t) of the statutes is amended to read:
AB1042,29,1815 118.30 (1t) Annually, the governing body of each private school participating
16in the private school choice program under s. 118.60, other than a private school at
17which fewer than 20 pupils in grades 3 to 12 are attending the school under the
18private school choice program under s. 118.60, shall do all of the following:
AB1042,29,2119 (a) Administer the 4th grade examination adopted or approved by the state
20superintendent under sub. (1) to all pupils attending the 4th grade in the private
21school under s. 118.60 the private school choice program.
AB1042,29,2422 (b) Administer the 8th grade examination adopted or approved by the state
23superintendent under sub. (1) to all pupils attending the 8th grade in the private
24school under s. 118.60 the private school choice program.
AB1042,30,4
1(bm) Beginning in the 2014-15 school year, in In the spring session, administer
2the 9th grade examination adopted or approved by the state superintendent under
3sub. (1) to all pupils attending the 9th grade in the private school under s. 118.60 the
4private school choice program
.
AB1042,30,75 (c) In the spring session, administer the 10th grade examination adopted or
6approved by the state superintendent under sub. (1) to all pupils attending the 10th
7grade in the private school under s. 118.60 the private school choice program.
AB1042,30,118 (cm) Beginning in the 2014-15 school year, in In the spring session, administer
9the 11th grade examination adopted or approved by the state superintendent under
10sub. (1) to all pupils attending the 11th grade in the private school under s. 118.60
11the private school choice program.
AB1042,30,1512 (d) Administer to pupils attending the private school under s. 118.60 the
13private school choice program
all other examinations in reading, mathematics, and
14science that are required to be administered to public school pupils under 20 USC
156311
(b) (2).
AB1042,30,1816 (e) If the governing body of the private school maintains an Internet site a
17website
for the school, annually publish information on that Internet site website
18about the examinations administered under this subsection to pupils in the school.
AB1042,59 19Section 59 . 118.30 (2) (b) 1. of the statutes is amended to read:
AB1042,30,2420 118.30 (2) (b) 1. If a pupil is enrolled in a special education program under
21subch. V of ch. 115, the school board, operator of the charter school under s. 118.40
22(2r) or (2x), or governing body of the private school participating in the private school
23choice
program under s. 118.60, or governing body of the private school participating
24in the program under s. 119.23
shall comply with s. 115.77 (1m) (bg).
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