115.7915(4m)(f)2.2. If the state aid payment under s. 121.08 is insufficient to cover the reduction under subd. 1., as determined under s. 121.085 (2), the department shall decrease other state aid payments made by the department to the school district by the remaining amount. 115.7915(4m)(f)3.3. The department shall ensure that the decrease under subd. 1. does not affect the amount determined to be received by a school district as state aid under s. 121.08 for any other purpose. 115.7915(4p)(a)(a) In addition to the scholarship amount under sub. (4m), the department shall, subject to par. (b) and sub. (4m) (c) and in the manner described in sub. (4m) (b), pay to a private school participating in the scholarship program under this section, on behalf of the parent or guardian of a child who attended a private school under this section during the immediately preceding school term and who attends summer school in the private school under this section during a summer, an amount determined as follows: 115.7915(4p)(a)1.1. Determine the scholarship amount under sub. (4m) that applied to the child in the immediately preceding school term. 115.7915(4p)(a)2.2. If the child attended summer school for at least 15 days of summer instruction at the private school during that summer, multiply the amount under subd. 1. by 0.05. 115.7915(4p)(a)3.3. If the child attended summer school for less than 15 days of summer instruction at the private school during that summer, multiply the amount under subd. 1. by 0.05, and multiply that product by the quotient determined by dividing the number of days of summer instruction the child attended during that summer by 15. 115.7915(4p)(b)(b) A participating private school may receive payment under par. (a) only if all of the following are satisfied: 115.7915(4p)(b)1.1. The private school offers no fewer than 19 summer days of instruction during that summer. 115.7915(4p)(b)2.2. Each summer day of instruction offered by the private school under subd. 1. is comprised of no fewer than 270 minutes of instruction. 115.7915(5)(a)(a) Annually, each school board shall notify the parents of each child with a disability enrolled in the school district of the program under this section. 115.7915(5)(b)(b) Upon the request of a parent of a child receiving a scholarship under this section, the child’s resident school board shall administer the appropriate examinations under s. 118.30 to the child at no cost if the private school the child attends does not administer examinations under s. 118.30 to any pupil attending the private school. 115.7915(6)(6) Private school duties. Each private school participating in the program under this section or receiving a payment under sub. (4m) shall do all of the following: 115.7915(6)(a)(a) Comply with all health and safety laws or codes that apply to public schools. 115.7915(6)(b)(b) Hold a valid certificate of occupancy, if required by the municipality in which the school is located. If the municipality in which the school is located does not issue certificates of occupancy, the private school shall obtain a certificate of occupancy issued by the local or regional governmental unit with authority to issue certificates of occupancy or submit to the department a letter or form from the municipality in which the private school is located that explains that the municipality does not issue certificates of occupancy. 115.7915(6)(d)(d) Conduct criminal background investigations of its employees and exclude from employment any person not permitted to hold a teaching license as the result of an offense and any person who might reasonably be believed to pose a threat to the safety of others. 115.7915(6)(e)(e) Annually, by October 15 following a school year in which a private school participated in the program under this section, submit to the department 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. If the private school annually received a total of at least $100,000 under this section and ss. 118.60 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. If the private school has not annually received a total of at least $100,000 under this section and ss. 118.60 and 119.23 in any school year, the audit shall be prepared as prescribed by the department by rule. 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. The auditor shall conduct his or her 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. 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. If a private school participating in the program under this section also accepts pupils under s. 118.60 or 119.23, the private school may submit one comprehensive financial audit to satisfy the requirements of this paragraph and ss. 118.60 (7) (am) 2m. and 119.23 (7) (am) 2m., whichever are applicable. The private school shall include in the comprehensive financial audit the information specified under ss. 118.60 (7) (am) 2m. and 119.23 (7) (am) 2m. Each private school participating in the program under this section is subject to uniform financial accounting standards established by the department. 115.7915(6)(f)(f) If the private school expects to receive at least $50,000 in scholarships under this section during a school year, do one of the following before the beginning of the school year: 115.7915(6)(f)1.1. File with the department a surety bond payable to the state in an amount equal to 25 percent of the total amount of scholarships expected to be received by the private school during the school year under this section. 115.7915(6)(f)2.2. File with the department financial information demonstrating that the private school has the ability to pay an amount equal to the total amount of scholarships expected to be received by the private school during the school year under this section. 115.7915(6)(g)(g) Provide to each applicant under sub. (2) (f) a profile of the private school’s special education program, in a form prescribed by the department, that includes the methods of instruction that will be used by the school to provide special education and related services to the child and the qualifications of the teachers and other persons who will be providing special education and related services to the child. 115.7915(6)(h)1.1. Implement the child’s most recent individualized education program or services plan, as modified by agreement between the private school and the child’s parent, and related services agreed to by the private school and the child’s parent that are not included in the child’s individualized education program or services plan. 115.7915(6)(h)2.2. Within 5 days of receiving a request from the resident school board of a child with a disability attending the private school under this section, provide all records relating to the implementation of the child’s individualized education program or services plan by the private school, as required under subd. 1. 115.7915(6)(i)(i) Regularly report to the parent of a child attending the private school and receiving a scholarship under this section on the child’s progress. 115.7915(6)(j)(j) Upon the request of a parent of a child receiving a scholarship under this section, administer the appropriate examinations under s. 118.30 to the child at no cost if the private school the child attends administers examinations under s. 118.30 to any pupil attending the private school. 115.7915(6)(k)(k) Annually, on or before September 15, file with the department a report stating its summer daily attendance for each day of summer school for the purpose of sub. (4p). 115.7915(7)(7) Transportation. Section 121.54 applies to the transportation of a child to and from the private school he or she is attending under a scholarship awarded under this section. 115.7915(8)(a)(a) The department may bar a private school from participating in the program under this section if the department determines that the private school has done any of the following: 115.7915(8)(a)1.1. Intentionally or negligently misrepresented information required under this section or any rule promulgated under sub. (10). 115.7915(8)(a)3.3. Used a child’s scholarship for any purpose other than educational purposes or rebated, refunded, or shared a child’s scholarship with a child or a child’s parent or guardian. 115.7915(8)(a)4.4. Failed to refund to the state, within 60 days, any scholarship overpayments. 115.7915(8)(b)(b) If the department bars a private school from participating in the program under this section, it shall notify all children eligible to participate in the program and their parents as quickly as possible. A child who is receiving a scholarship and attending a private school barred from the program may continue to receive the scholarship if the child attends another participating private school. 115.7915(8)(c)(c) The state superintendent may withhold payment under sub. (4m) or (4p) from a private school participating in the program under this section if the private school violates this section. 115.7915(8m)(8m) Public health exception. During the public health emergency declared on March 12, 2020, by executive order 72, if a private school participating in the program under this section is closed for at least 10 school days in a school year by a local health officer, as defined in s. 250.01 (5), or the department of health services, in the school year during which the school is closed and the following school year, the department may not withhold payment from the private school under sub. (8) (c) or bar the private school from participating in the program under sub. (8) (a) for failing to comply with a requirement under this section or a rule promulgated under this section if all of the following occur: 115.7915(8m)(a)(a) The private school submits information to the department that explains how the school closure impacted the private school’s ability to comply with the requirement and any action the private school took to mitigate the consequences of not complying with the requirement. 115.7915(8m)(b)(b) The department determines that the private school’s failure to comply with the requirement was caused by the closure. 115.7915(9)(a)(a) The legislative audit bureau shall study the program under this section. The study shall evaluate all of the following: 115.7915(9)(a)1.1. The level of satisfaction with the program expressed by participating children and their parents. 115.7915(9)(a)2.2. The percentage of participating children who were victimized because of their special needs at their resident school district and the percentage of such children at their participating school. 115.7915(9)(a)3.3. The percentage of participating children who exhibited behavioral problems at their resident school district and the percentage of such children at their participating school. 115.7915(9)(a)4.4. The average class size at participating children’s resident school districts and at their participating schools. 115.7915(9)(a)5.5. The fiscal impact of the program on the state and on resident school districts. 115.7915(9)(b)(b) Require the researchers who conduct the study to do all of the following: 115.7915(9)(b)1.1. Apply appropriate analytical and behavioral science methodologies to ensure public confidence in the study. 115.7915(9)(c)(c) Require that the results of the study be reported to the appropriate standing committees of the legislature under s. 13.172 (3) by January 9, 2019. 115.7915(10)(10) Rules. The department shall promulgate rules to implement and administer this section, including rules relating to all of the following: 115.7915(10)(a)(a) The eligibility and participation of eligible schools, including timelines that maximize child and school participation. 115.7915(10)(c)(c) The application and approval procedures for children and eligible schools. 115.792115.792 Procedural safeguards. 115.792(1)(a)(a) The local educational agency shall establish and maintain procedures to ensure all of the following: 115.792(1)(a)1.1. That the parents of a child may examine all records relating to the child and may participate in meetings about the identification, evaluation and educational placement of the child, and the provision of a free appropriate public education to the child, and may obtain an independent educational evaluation of the child. 115.792(1)(a)2.2. That a child’s rights are protected by the assignment of an individual, who shall not be an employee of the department, the local educational agency, or any other agency that is involved in the education or care of the child, to act as a surrogate for the child’s parents whenever the child’s parents are not known; the local educational agency cannot, after reasonable efforts, locate the child’s parents; or the child is a ward of the state. For a child who is a ward of the state, a judge overseeing the child’s care may appoint a surrogate for the child’s parents if the surrogate meets the requirements of this subdivision. 115.792(1)(b)(b) The local educational agency shall establish and maintain procedures to ensure that a child’s parents are provided prior written notice whenever the local educational agency proposes to initiate or change, or refuses to initiate or change, the identification, evaluation or educational placement of the child, or the provision of a free appropriate public education to the child. In this paragraph, “local educational agency” includes the nonresident school district that a child is attending under s. 118.50, 118.51, or 121.84 (1) (a) or (4). 115.792(2)(2) Notice. The notice required under sub. (1) (b) shall be in the native language of the child’s parents unless the local educational agency determines that it clearly is not feasible to do so and shall include all of the following: 115.792(2)(a)(a) A description of the action proposed or refused by the local educational agency. 115.792(2)(b)(b) An explanation of why the local educational agency proposes or refuses to take the action. 115.792(2)(c)(c) A description of any other options that the local educational agency considered and the reasons why it rejected those options. 115.792(2)(d)(d) A description of each evaluation procedure, assessment, record, or report that the local educational agency used as a basis for the proposed or refused action. 115.792(2)(e)(e) If the notice proposes to evaluate or reevaluate the child, the names of the evaluators, if known. 115.792(2)(f)(f) A description of any other factors that are relevant to the local educational agency’s proposal or refusal. 115.792(2)(g)(g) A statement that the parents of a child with a disability have procedural safeguards under this section and, if this notice is not an initial referral for evaluation, the way in which the parents may obtain a description of the procedural safeguards under sub. (3). 115.792(2)(h)(h) Sources for parents to contact to obtain assistance in understanding this subchapter. 115.792(3)(b)(b) The local educational agency shall give to the parents of a child with a disability, once a year but also upon the child’s initial referral or parental request for evaluation, upon the first occurrence of the filing of a request for a hearing under s. 115.80, and upon request by the child’s parent, a full explanation written in an easily understandable manner, and in the native language of the child’s parents unless it clearly is not feasible to do so, of the procedural safeguards available under this section and under applicable federal law relating to all of the following: 115.792(3)(b)5.5. Opportunity to present and resolve complaints, including the period in which the child’s parents may request a hearing and the opportunity for the local educational agency to resolve the issues presented by the request. 115.792(3)(b)6.6. The child’s placement during pendency of due process proceedings. 115.792(3)(b)7.7. Procedures for pupils who are subject to placement in interim alternative educational settings under 20 USC 1415 (k). 115.792(3)(b)8.8. Requirements for the unilateral placement by parents of pupils in private schools at public expense. 115.792(3)(b)11.11. Civil actions, including the period in which to file a civil action.
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