SB989: Bill Text

SB989,136 Section 136. 118.60 (4r) of the statutes is renumbered 118.84 (5), and 118.84 (5) (intro.) and (a), as renumbered, are amended to read:

SB989,,358 118.84 (5) Participating private school closure. (intro.) If, after the 3rd Friday in September in any school year, a participating private school participating in the program under this section closes, for each installment under sub. (4) (c) (3) that was not paid to the participating private school in that school year, the state superintendent shall pay to the school board of the school district within which the pupil resides, from the appropriation under s. 20.255 (2) (fv), the amount determined, for each pupil who had been attending the participating private school under this section the choice program in that school year and who enrolls in the school district within which the pupil resides in that school year, as follows:

SB989,,359 (a) Multiply the amount determined under sub. (4) (bg) (1) by 0.616.

SB989,137 Section 137. 118.60 (4s) of the statutes is renumbered 118.84 (6) and amended to read:

SB989,,361 118.84 (6) Special Needs Scholarship Program pupils. Notwithstanding subs. (4), (4d), (4m), and (4r) (1) to (5), a pupil attending a participating private school participating in the program under this section who is receiving a scholarship under s. 115.7915 shall may not be counted under this section as a pupil attending the participating private school under this section under sub. (4), (4d), (4m), or (4r) the choice program.

SB989,138 Section 138. 118.60 (4v) of the statutes is repealed.

SB989,139 Section 139. 118.60 (5) of the statutes is renumbered 118.87 (5) and amended to read:

SB989,,364 118.87 (5) Annual notice; pupils. The state superintendent shall ensure Ensure that pupils and parents and guardians of pupils who reside in this state are informed annually of the private schools participating in the choice program under this section and in the program under s. 119.23.

SB989,140 Section 140. 118.60 (6) of the statutes is renumbered 118.86 and amended to read:

SB989,,366 118.86 School district; duties. The A school board of a school district shall provide transportation to pupils attending a participating private school under this section the choice program if required under s. 121.54 and may claim transportation aid under s. 121.58 for pupils so transported.

SB989,141 Section 141. 118.60 (6m) (intro.) and (a) (intro.) and (b) of the statutes are repealed.

SB989,142 Section 142. 118.60 (6m) (a) 1. to 9. of the statutes are renumbered 118.78 (1) (a) to (i), and 118.78 (1) (g) and (i), as renumbered, are amended to read:

SB989,,369 118.78 (1) (g) A copy of the suspension and expulsion policies and procedures, including procedures for appealing a suspension or and for appealing an expulsion, used by the private school. The private school shall include in its suspension and expulsion policies and procedures a requirement that a pupil’s parent receive written notice if the pupil is suspended or expelled.

SB989,,370 (i) A copy of the policy governing visitors and visits to the private school, developed as required under sub. (7) (b) 2m.

SB989,143 Section 143. 118.60 (6m) (bm) of the statutes is renumbered 118.78 (2) and amended to read:

SB989,,372 118.78 (2) Disclosures to department. Upon request of the department, a participating private school shall provide a copy of any policy described in par. (a) sub. (1) and the academic standards adopted under sub. (7) (b) 2. s. 118.79 (3).

SB989,144 Section 144. 118.60 (6m) (c) of the statutes is renumbered 118.78 (3) and amended to read:

SB989,,374 118.78 (3) Annual notice; governing body. Upon an individual joining the private school’s governing body, Annually, a participating private school shall notify the department of any changes in the membership of its governing body and provide to the department a signed statement from the each individual who joined the governing body during the previous year verifying that the individual is a member of the governing body.

SB989,145 Section 145. 118.60 (6m) (d) of the statutes is renumbered 118.78 (4) and amended to read:

SB989,,376 118.78 (4) Disclosures to pupils. Upon request by any pupil, or the parent or guardian of any minor pupil, who is attending or who applies to attend the a participating private school, the participating private school shall provide the material specified in pars. (a) and (b) sub. (1).

SB989,146 Section 146. 118.60 (6p) (intro.) and (a) (intro.) of the statutes are consolidated, renumbered 118.76 (6) (intro.) and amended to read:

SB989,,378 118.76 (6) Disclosure information. (intro.) In addition to the requirements under sub. (6m), a A private school that is not a new private school and that did not participate in the choice program under this section or s. 119.23 in the previous school year shall submit to the department all of the following: (a) By, by 2 days before the 2nd Friday in January 10 of the school year immediately preceding the school year in which the private school intends to participate in the choice program under this section, all of the following:

SB989,147 Section 147. 118.60 (6p) (a) 1. of the statutes is renumbered 118.76 (6) (a) and amended to read:

SB989,,380 118.76 (6) (a) The information required under sub. (6m) (a) s. 118.78 (1).

SB989,148 Section 148. 118.60 (6p) (a) 2. of the statutes is renumbered 118.76 (6) (c).

SB989,149 Section 149. 118.60 (6p) (b) of the statutes is renumbered 118.76 (6) (b) and amended to read:

SB989,,383 118.76 (6) (b) By August 1 of the school year in which the private school intends to participate in the program under this section, a A copy of the academic standards adopted under sub. (7) (b) 2. s. 118.79 (3).

SB989,150 Section 150. 118.60 (7) (ad) 1. of the statutes is renumbered 118.74 (3) (a) (intro.) and amended to read:

SB989,,385 118.74 (3) (a) (intro.) If a participating private school participating in the program under this section or s. 119.23 and that is accredited under sub. (2) (a) 7. to offer instruction in any elementary grade, but not any high school grade, seeks to offer instruction in any high school grade, the private school shall apply do all of the following:

SB989,,386 1. Apply for and achieve accreditation to offer of the high school grades by an accrediting entity by the last weekday in December of the first school year in which the private school offers instruction in the additional grades in the manner established under sub. (2) (a) 7. c. a high school grade.

SB989,151 Section 151. 118.60 (7) (ad) 2. of the statutes is renumbered 118.74 (3) (b) (intro.) and amended to read:

SB989,,388 118.74 (3) (b) (intro.) If a participating private school participating in the program under this section or s. 119.23 and that is accredited under sub. (2) (a) 7. to offer instruction in any high school grade, but not any elementary grade, seeks to offer instruction in any elementary grade, the private school shall apply do all of the following:

SB989,,389 1. Apply for and achieve accreditation to offer of the elementary grades by an accrediting entity by the last weekday in December of the first school year in which the private school offers instruction in the additional grades in the manner established under sub. (2) (a) 7. c. an elementary grade.

SB989,152 Section 152. 118.60 (7) (ad) 3. of the statutes is renumbered 118.74 (4) (a) and amended to read:

SB989,,391 118.74 (4) (a) The governing body of a participating private school participating in the program under this section and accredited as required under subds. 1. and 2. and sub. (2) (a) 7., except for a private school obtaining accreditation as allowed under sub. (2) or (3), shall ensure that the participating private school continuously maintains accreditation from an accrediting entity as long as the private school continues to participate in the choice program under this section.

SB989,153 Section 153. 118.60 (7) (ag) of the statutes is renumbered 118.74 (5) and amended to read:

SB989,,393 118.74 (5) Disqualified accrediting organization. If a participating private school learns that an accrediting organization with which the private school is maintaining accreditation, as required under par. (ad) this section, is a disqualified accrediting organization, the participating private school shall immediately notify the department in writing of this fact and shall obtain accreditation from an accrediting entity no later than 3 years from the date on which the participating private school learned that the accrediting organization is a disqualified accrediting organization.

SB989,154 Section 154. 118.60 (7) (am) 1m. of the statutes is renumbered 118.83 (1) and amended to read:

SB989,,395 118.83 (1) Definition. In this paragraph section, “eligible education expenses” means all direct and indirect costs associated with a participating private school’s educational programming for pupils enrolled in grades kindergarten to 12 that are reasonable for the participating private school to achieve its educational purposes, as determined by the governing body of the participating private school in a written policy and tested by an independent auditor. “Eligible education expenses” include expenses related to management, insurance, transportation, extracurricular programming and activities, facility and equipment costs, development expenses, and programming that provides child care services before school, after school, or both before and after school. A cost is not an “eligible education expense” if an independent auditor determines, after testing, that the cost is not a cost associated with the participating private school’s educational programming for pupils enrolled in grades kindergarten to 12 that is reasonable for the participating private school to achieve its educational purposes, as determined by the governing body of the participating private school in a written policy.

SB989,155 Section 155. 118.60 (7) (am) 2m. (intro.) and a. of the statutes are consolidated, renumbered 118.83 (2) (a) and amended to read:

SB989,,397 118.83 (2) (a) Each participating private school participating in the program under this section is subject to uniform financial accounting standards established by the department.

SB989,,398 (b) Annually by the last weekday in October 15 following a school year in which a private school participated in the choice program under this section, the private school shall submit to the department all of the following: a. An an independent financial audit of the private school conducted by an independent certified public accountant, accompanied by the auditor’s statement that the report is free of material misstatements and fairly presents the private school’s eligible education expenses, and beginning in the 2nd school year a private school participates in the program under this section, a copy of a management letter prepared by the auditor. All of the following apply to a financial audit submitted under this paragraph:

SB989,,399 1. If the private school annually received a total of at least $100,000 under this section the choice program and ss. s. 115.7915 and 119.23 in any school year, the audit shall be prepared in accordance with generally accepted accounting principles with allowable modifications for long-term fixed assets.

SB989,,400 2. If the private school has not annually received a total of at least $100,000 under this section the choice program and ss. s. 115.7915 and 119.23 in any school year, the audit shall be prepared as prescribed by the department by rule.

SB989,,401 3. The audit shall include a calculation of the private school’s net eligible education expenses and a calculation of the balance of the private school’s fund for future eligible education expenses.

SB989,,402 4. The auditor shall conduct his or her the audit, including determining sample sizes and evaluating financial viability, in accordance with the auditing standards established by the American Institute of Certified Public Accountants. The department may not require an auditor to comply with standards that exceed the scope of the standards established by the American Institute of Certified Public Accountants.

SB989,,403 5. If a private school participating in a program under this section is part of an organization and the private school and the organization share assets, liabilities, or eligible education expenses, the private school may submit an audit of the private school or of the organization of which it is a part. If a private school that is part of an organization with which it shares assets, liabilities, or eligible education expenses submits an audit of only the private school, the independent auditor shall use his or her professional judgment to allocate any shared assets, liabilities, and eligible education expenses between the organization and the private school.

SB989,,404 6. If a private school participating participated in the choice program under this section in the previous school year and also accepts pupils participated in the program under s. 115.7915 or 119.23 in the previous school year, the private school may submit one comprehensive financial audit to satisfy the requirements of this subdivision subsection and ss. s. 115.7915 (6) (e) and 119.23 (7) (am) 2m., whichever are applicable. The private school shall include in the comprehensive financial audit the information specified under s. 119.23 (7) (am) 2m.

SB989,156 Section 156. 118.60 (7) (am) 2m. b. of the statutes is renumbered 118.83 (5) (a) and amended to read:

SB989,,406 118.83 (5) Fiscal and internal control practices. (a) Evidence A participating private school shall submit evidence to the department of sound fiscal and internal control practices, including evidence that the entity has the financial ability to continue operating, as prescribed by the department by rule.

SB989,,407 (b) A private school that participated in the choice program shall submit to the department reports completed by an independent auditor on the private school’s compliance with fiscal and internal control requirements, as required by the department by rule. An independent auditor engaged to evaluate the participating private school’s fiscal and internal control practices shall conduct his or her the evaluation, including determining sample sizes, in accordance with attestation standards established by the American Institute of Certified Public Accountants. The independent auditor engaged to evaluate the private school’s fiscal and internal control practice shall also review any concerns raised in the private school’s management letter submitted under subd. 2m. a.

SB989,,408 (c) The fact that a participating private school reports a negative reserve balance alone is not evidence that the participating private school does not have the financial ability to continue operating or that the participating private school does not follow sound fiscal and internal control practices.

SB989,157 Section 157. 118.60 (7) (am) 2m. c. of the statutes is repealed.

SB989,158 Section 158. 118.60 (7) (am) 3. of the statutes is renumbered 118.83 (3) and amended to read:

SB989,,411 118.83 (3) Financial audit review. (a) By no later than February 15 the first weekday in March or 120 days after the date on which the audit under subd. 2m. a. sub. (2) is received by the department, whichever is later, the department shall notify a private school participating that participated in the choice program under this section in the previous school year whether or not additional information is required for the department to complete its review of the audit. Subject to subd. 3. b. par. (b), the department may request that an auditor provide additional information if the request is related to the department reviewing the audit. The department shall determine whether a the private school participating in the program under this section has provided the information and met the requirements required under subd. 2m. a. sub. (2) by the 3rd Friday in April 1 .

SB989,,412 (b) Before the 3rd Friday in April 1 , the department may contact the auditor who prepared the audit under subd. 2m. a. sub. (2) only regarding matters that may impact the private school’s financial statement by an amount that is greater than 1 percent of the total amount the private school received under this section the choice program for the previous school year and any items or information the department determines are missing from the audit.

SB989,,413 (c) Notwithstanding subd. 3. a. and b. pars. (a) and (b), the department may communicate with an auditor as necessary for the purpose of assessing the financial viability of a participating private school participating in the program under this section.

SB989,,414 (d) An auditor who receives a written communication under this subdivision subsection shall respond to the department within 10 school days of receiving the written communication.

SB989,159 Section 159. 118.60 (7) (an) of the statutes is renumbered 118.83 (4) and amended to read:

SB989,,416 118.83 (4) Reserve balance. (a) A participating private school participating in the program under this section shall maintain a cash and investment balance that is at least equal to its reserve balance. If a participating private school does not maintain a cash and investment balance that is at least equal to its reserve balance, the participating private school shall refund the reserve balance to the department. This subdivision does not apply to a school year that occurs during the public health emergency declared on March 12, 2020, by executive order 72.

SB989,,417 (b) If a participating private school participating in the program under this section has a reserve balance that is greater than 50 percent of the total amount the participating private school received under this section the choice program in the previous school year, the governing body of the participating private school shall approve a plan for how it will use the amount of the reserve balance that exceeds 50 percent of the total amount the participating private school received under this section the choice program in the previous school year.

SB989,,418 (c) If a private school ceases to participate in or is barred from the choice program under this section and s. 119.23 and the private school’s reserve balance is positive, the private school shall refund the reserve balance to the department.

SB989,160 Section 160. 118.60 (7) (b) (intro.) and 2m. of the statutes are repealed.

SB989,161 Section 161. 118.60 (7) (b) 1. of the statutes is renumbered 118.80 (6) and amended to read:

SB989,,421 118.80 (6) Third grade reading test. Administer Each participating private school shall administer to any pupils attending the 3rd grade in the private school under this section the choice program a standardized reading test developed by the department.

SB989,162 Section 162. 118.60 (7) (b) 2. of the statutes is renumbered 118.79 (3) and amended to read:

SB989,,423 118.79 (3) Academic standards. Adopt Each participating private school shall adopt the pupil academic standards required under s. 118.30 (1g) (a) 4.

SB989,163 Section 163. 118.60 (7) (b) 3. of the statutes is renumbered 118.81 (3) (intro.) and amended to read:

SB989,,425 118.81 (3) Teacher’s aide educational requirements. (intro.) Ensure A participating private school shall ensure that any teacher’s aide employed by all of the participating private school has school’s teacher’s aides satisfy at least one of the following:

SB989,,426 (a) The individual graduated from high school, been granted.

SB989,,427 (b) The individual obtained a declaration of equivalency of high school graduation, been granted.

SB989,,428 (c) The individual obtained a high school diploma by the administrator of a home-based private educational program, or been issued.

SB989,,429 (d) The individual obtained a general educational development certificate of high school equivalency, or has.

SB989,,430 (e) The individual obtained a degree or educational credential higher than a high school diploma, declaration of equivalency of high school graduation, or general educational development certificate of high school equivalency.

SB989,164 Section 164. 118.60 (7) (b) 3m. of the statutes is renumbered 118.80 (3) and amended to read:

SB989,,432 118.80 (3) Governing body meetings. Annually, The governing body of a participating private school shall annually schedule at least 2 meetings at which members of the governing body of the participating private school will be present and at which pupils, and the parents or guardians of pupils, applying to attend the participating private school or attending the participating private school may meet and communicate with the members of the governing body. The private school shall, within Within 30 days after the start of the school term, the governing body of a participating private school shall notify the department in writing of the scheduled meeting dates and shall, at. At least 30 days before the each scheduled meeting date, the governing body of a participating private school shall notify in writing each pupil, or the parent or guardian of each minor pupil, applying to attend the participating private school or attending the participating private school of the meeting date, time, and place.

SB989,165 Section 165. 118.60 (7) (b) 4. to 6. of the statutes are renumbered 118.80 (9) (a) to (c) and amended to read:

SB989,,434 118.80 (9) (a) Maintain A private school shall maintain progress records for each pupil attending the private school under this section the choice program while the pupil attends the private school and, except as provided under subd. 7. par. (d), for at least 5 years after the pupil ceases to attend the private school.

SB989,,435 (b) Upon A private school shall, upon request, provide a pupil or the parent or guardian of a minor pupil who is attending the private school under this section the choice program with a copy of the pupil’s progress records.

SB989,,436 (c) Issue A participating private school shall issue a high school diploma or certificate to each pupil who attends the participating private school under this section the choice program and satisfactorily completes the course of instruction and any other requirements necessary for high school graduation.

SB989,166 Section 166. 118.60 (7) (b) 7. a. and b. of the statutes are consolidated, renumbered 118.80 (9) (d) 1. and amended to read:

SB989,,438 118.80 (9) (d) 1. Except as provided in subd. 7. b., if the 2., if a private school ceases operating as a private school, the private school shall immediately transfer all of the progress records of each pupil who attended the private school under this section to the choice program to the school board of the school district within which the pupil resides. The private school shall send written notice to each pupil, or to the parent or guardian of a minor pupil, of the transfer of progress records under this subd. 7. a. b. If the private school is affiliated with an organization that will maintain the progress records of each pupil who attended the private school under this section the choice program for at least 5 years after the private school ceases operation as a private school, the private school may transfer a pupil’s records to the organization if the pupil, or the parent or guardian of a minor pupil, consents in writing to the release of the progress records to the affiliated organization. The private school shall send to the department a copy of the consent form for each pupil who consents to the transfer of progress records under this subd. 7. b. subdivision. The written notice shall be signed by the pupil, or the parent or guardian of a minor pupil, and shall include the name, phone number, mailing address, and other relevant contact information of the organization that will maintain the progress records, and a declaration by the affiliated organization that the organization agrees to maintain the progress records for at least 5 years after the private school ceases operation as a private school.

SB989,167 Section 167. 118.60 (7) (c) of the statutes is renumbered 118.79 (4) and amended to read:

SB989,,440 118.79 (4) Religious activity; pupil exemption. A participating private school may not require a pupil attending the participating private school under this section the choice program to participate in any religious activity if the pupil’s parent or guardian submits to the pupil’s teacher or the participating private school’s principal a written request that the pupil be exempt from such activities.

SB989,168 Section 168. 118.60 (7) (d) (intro.) and 3. of the statutes are repealed.

SB989,169 Section 169. 118.60 (7) (d) 1. a. of the statutes is renumbered 118.75 (1) and amended to read:

SB989,,443 118.75 (1) Definition. In this subdivision section, “municipality” has the meaning given in s. 5.02 (11).

SB989,170 Section 170. 118.60 (7) (d) 1. b. of the statutes is renumbered 118.75 (3) (a) and amended to read:

SB989,,445 118.75 (3) (a) A copy of the participating private school’s current certificate of occupancy issued by the municipality within which the participating private school is located.