PI 49.04(1m)(b)2.2. A statement of whether the school has any past due amounts, interest, or penalties due to the U.S. internal revenue service, the Wisconsin department of workforce development, or the Wisconsin department of revenue. An amount must be disclosed even if it is in dispute. If a school has past due amounts, interest, or penalties due to a government entity, the school shall do all of the following: PI 49.04(1m)(b)2.b.b. File with the department statements or other correspondence from the government entity stating the amount the government entity claims is due, the amount in dispute, and nature of the amount due. PI 49.04(1m)(b)3.3. The most recent balance sheet and income statement for the legal entity of the school. PI 49.04(1m)(b)4.4. Bank statements for all cash and investment accounts included in the balance sheet required under subd. 3. PI 49.04(1m)(b)5.5. Any other information required by the department to determine the financial position of the school. PI 49.04(2)(2) Financial information review. The department shall review the financial information filed by a school under sub. (1m) (b) and any other information available to the department to determine if the school meets the requirements under s. 115.7915 (6) (f) 2., Stats. In making a determination, the department shall remove the special needs scholarship program revenue from the school’s budget to determine if any of the following indicators exist: PI 49.04(2)(a)(a) The school has inadequate revenues and other financial resources to fund current operations in the budget filed under sub. (1m) (b). PI 49.04(2)(c)(c) The school has a negative net asset balance in the financial audit, or in a financial audit submitted under s. 118.60 or 119.23, Stats., or in the budget filed under sub. (1m) (b). PI 49.04(2)(d)(d) The school has a negative net current obligation in the financial audit, or in a financial audit submitted under s. 118.60 or 119.23, Stats., or in the budget filed under sub. (1m) (b). The net current obligation shall be calculated as the current assets less the current liabilities. PI 49.04(2)(e)(e) The school has a net loss or negative change in net assets in the financial audit, or a financial audit submitted under s. 118.60 or 119.23, Stats., or in the budget filed under sub. (1m) (b). PI 49.04(2)(f)(f) The audit opinion statement included in the financial audit, or a financial audit submitted under s. 118.60 or 119.23, Stats., contains a qualification as to the school’s ability to continue as a going concern. PI 49.04(2)(g)(g) The school failed to make payments to vendors as required by written agreement or, if there is no written agreement, within 90 days of invoice or payment request. The department shall consider this an indicator even if the school has entered into a payment plan with the vendor to pay the past due amount. PI 49.04(2)(h)(h) The school has past due amounts with government agencies, including payment of employee withholdings. The department shall consider this an indicator even if the school has entered into a payment plan with the government agency to pay the past due amount. PI 49.04(2)(i)(i) The school failed to pay its employees as required by ch. 109, Stats., or by written agreement with the employee. PI 49.04(3)(a)(a) Except as provided under par. (b), the department shall determine that a school does not meet the requirements under s. 115.7915 (6) (f) 2., Stats., if any of the indicators under sub. (2) exist. PI 49.04(3)(b)(b) An amount in dispute identified under sub. (2) (g) shall not be considered an indicator under sub. (2) (g) if all of the following are true: PI 49.04(3)(b)1.1. The school provided the department with written correspondence between the school and the vendor evidencing that the amount is in dispute. PI 49.04(3)(b)2.2. The school has sufficient cash available to pay the amount in dispute. PI 49.04(3)(b)3.3. The disputed amount is included in the budget as a current liability and paid in the first month of the budget. PI 49.04(3)(c)(c) A school that does not meet the requirements under s. 115.7915 (6) (f) 2., Stats., shall file a surety bond with the department that meets the requirements under sub. (1m) (a) by the first weekday in June prior to the school year. PI 49.04(4)(4) Bond call provisions. The department may call a bond filed by a school under this section for any of the following reasons: PI 49.04(4)(b)(b) The school failed to timely refund the department any amount certified due from the school under s. PI 49.07 (4). PI 49.04(4)(c)(c) The school failed to timely refund the department the reserve balance as prescribed under s. PI 49.09. PI 49.04(4)(d)(d) The school failed to timely refund the department any other money owed to the department for any other reason under this chapter or s. 115.7915, Stats. PI 49.04(5)(5) Revisions to number of available scholarships. PI 49.04(5)(a)(a) A school that filed a bond under sub. (1m) (a) that the department determined met the requirements under s. 115.7915 (6) (f) 1., Stats., may revise the number of scholarships available as follows: PI 49.04(5)(a)1.1. The school shall file with the department a school information update form with the revised number of scholarships available. The school information update form shall include the expected summer school payment for pupils participating in the special needs scholarship program based on the expected number of special needs scholarship program pupils that will participate in summer school identified in the school’s notice of intent to participate filed under s. PI 49.03 (3). PI 49.04(5)(a)2.2. A school may not accept more special needs scholarship program pupils than indicated on its notice of intent to participate under s. PI 49.03 (3) until the school information update form is filed with the department. PI 49.04(5)(a)3.3. The school shall file with the department a revised bond if the expected payment increases and the difference between the initial expected payment and the revised expected payment based on the number of scholarships available under subd. 1 is at least $50,000. The revised bond shall be equal to 25 percent of the revised expected payment based on the number of scholarships available under subd. 1. This bond shall be filed with the department by the first weekday in November. PI 49.04(5)(a)4.4. After the third Friday in September, a school may not increase the number of scholarships available under this paragraph if either of the following apply: PI 49.04(5)(a)4.a.a. If a bond was not revised under subd. 3., the revised expected payment is at least $50,000 more than the initial expected payment. PI 49.04(5)(a)4.b.b. If a bond was revised under subd. 3., the revised expected payment is at least $50,000 more than the amount calculated under subd. 3. PI 49.04(5)(b)(b) A school that filed financial information under sub. (1m) (b) that the department determined met the requirements under s. 115.7915 (6) (f) 2., Stats, may revise the number of scholarships available as follows: PI 49.04(5)(b)1.1. The school shall file with the department a school information update form with the revised number of scholarships available. The school information update form shall include the expected summer school payment for pupils participating in the special needs scholarship program based on the expected number of special needs scholarship program pupils that will participate in summer school identified in the school’s notice of intent to participate filed under s. PI 49.03 (3). PI 49.04(5)(b)2.2. The school shall file a bond with the department if the expected payment increases and the difference between the initial expected payment and the revised expected payment based on the number of scholarships available under subd. 1 is at least $50,000. The bond shall be payable to the state of Wisconsin and be equal to 25 percent of the difference between the initial expected payment and the revised expected payment based on the number of scholarships under subd. 1. This bond shall be filed with the department by the last weekday in August. PI 49.04(5)(b)3.3. A school may not accept more special needs scholarship program pupils than indicated on its notice of intent to participate under s. PI 49.03 (3) until the bond required under subd. 2. is filed with the department. PI 49.04(5)(b)4.4. After the last weekday in August, a school may not increase the number of scholarships available under this paragraph if either of the following apply: PI 49.04(5)(b)4.a.a. If a bond was not filed under subd. 2., the revised expected payment is at least $50,000 more than the initial expected payment. PI 49.04(5)(b)4.b.b. If a bond was filed under subd. 2., the revised expected payment is at least $50,000 more than the amount calculated under subd. 2. PI 49.04(5)(c)(c) A school that had an initial expected payment of less than $50,000 may revise the number of scholarships available as follows: PI 49.04(5)(c)1.1. The school shall file with the department a school information update form with the revised number of scholarships available. The school information update form shall include the expected summer school payment for pupils participating in the special needs scholarship program based on the expected number of special needs scholarship program pupils that will participate in summer school identified in the school’s notice of intent to participate filed under s. PI 49.03 (3). PI 49.04(5)(c)2.2. The school shall file with the department a bond if the expected payment increases and the revised expected payment based on the number of scholarships available under subd. 1 is at least $50,000. The bond shall be payable to the state of Wisconsin and be equal to 25 percent of the revised expected payment based on the number of scholarships available under subd. 1. This bond shall be filed with the department by the last weekday in August. PI 49.04(5)(c)3.3. A school may not accept more special needs scholarship program pupils than indicated on its notice of intent to participate under s. PI 49.03 (3) until the bond required under subd. 2. is filed with the department. PI 49.04(5)(c)4.4. After the last weekday in August, a school may not increase the total number of scholarships available under this paragraph if either of the following apply: PI 49.04(5)(c)4.a.a. If a bond was not filed under subd. 2., the revised expected payment is at least $50,000. PI 49.04(5)(c)4.b.b. If a bond was filed under subd. 2., the revised expected payment is at least $50,000 more than the amount calculated under subd. 2. PI 49.04(5)(d)(d) A school that files a revised school information update form under this subsection may not remove an available scholarship for which it has already received an application under s. PI 49.05 (3) or a transfer request under s. PI 49.05 (5) (b) unless the application or transfer request has been determined ineligible. PI 49.04 HistoryHistory: EmR1619: emerg. cr., eff. 6-2-16; CR 16-005: cr., Register October 2016 No. 730, eff. 11-1-16; EmR1630: emerg. r. (5), eff. 11-1-16; CR 16-066: r. (5) Register April 2017 No. 736, eff. 5-1-17; EmR1815: emerg. r. and recr. (1), cr. (1m), am. (2) (intro.), (a) to (e), (3) (c), cr. (5), eff 7-1-18; EmR1911: emerg. r. and recr. (1), cr. (1m), am. (2) (intro.), (a) to (f), (3) (c), (4) (intro.), cr. (5), eff. 7-1-19; CR 19-095: r. and recr. (1), cr. (1m), am. (2) (intro.), (a) to (f), (3) (c), (4) (intro.), cr. (5) Register March 2020 No. 771, eff. 4-1-20. PI 49.05PI 49.05 Pupil application requirements. PI 49.05(1)(1) Explanation of rights and special education program profile. When an applicant applies to a school, the school shall provide the applicant with all of the following: PI 49.05(1)(a)(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 private school participating in a special needs scholarship program on a document provided by the department under s. 115.7915 (4) (am), Stats. PI 49.05(2)(2) Age requirement. In order to be eligible for the special needs scholarship program, a 4-year-old kindergarten pupil, 5-year-old kindergarten pupil, and a first grade pupil shall attain the ages specified in s. 118.14 (1), Stats. PI 49.05(3)(3) Application receipt. An application shall be considered received under s. 115.7915 (3) (b), Stats., when an applicant has submitted all of the following to the school: PI 49.05(4)(4) Application eligibility determination. Within 21 days of receiving an application under sub. (3), the special needs scholarship program administrator or designee shall do all of the following: PI 49.05(4)(a)(a) Determine if the application is eligible pending the verification under par. (b) 1. by verifying all of the following: PI 49.05(4)(a)1.1. The address on the pupil’s application is in the Wisconsin school district listed on the application using the state of Wisconsin’s Statewide Voter Registration System or any another source permitted by the department. PI 49.05(4)(a)2.2. The residency document submitted under sub. (3) (b) is one of the residency documents specified by the department that shows the pupil resides at the address on the application at the time of application. The residency document shall be dated no earlier than 3 months prior to the date the application is submitted under sub. (3) (a). If a school receives a lease agreement as a residency document, the lease term shall include the date the application was submitted under sub. (3) (a). The document shall contain the name of the parent on the application and match the address on the application. PI 49.05(4)(b)(b) If the application is determined eligible under par. (a) and the school has an available scholarship for the pupil, the school shall do all of the following: PI 49.05(4)(b)1.1. Send an email to the local education agency that developed the pupil’s individualized education program or services plan requesting that the local education agency verify the pupil has an individualized education program or services plan that meets the requirements under sub. (7). PI 49.05(4)(b)2.2. Send an email to the pupil’s resident school district notifying it that, pending verification that the requirements of sub. (7) are met, the child will be awarded a scholarship under s. 115.7915, Stats. PI 49.05(4)(c)(c) Notify an applicant in writing if one of the following occurs: PI 49.05(4)(c)1.1. The application under sub. (3) is determined ineligible. The school shall state in its letter the reasons why the application is ineligible. PI 49.05(4)(c)2.2. The application under sub. (3) is determined eligible but the school does not have a scholarship available for the pupil. The school shall state in the letter the pupil’s place on the school’s waiting list. PI 49.05(5)(a)(a) An applicant may submit a transfer request for a pupil to transfer to a different school participating in the special needs scholarship program on a form provided by the department. A pupil that has been determined to no longer be a child with a disability under s. 115.7915 (4m) (e) 1., Stats., may not transfer under this subsection to a different school participating in the special needs scholarship program. PI 49.05(5)(b)(b) A transfer request shall be considered received under s. 115.7915 (3) (b), Stats., when an applicant has submitted all of the following to the school: PI 49.05(5)(c)(c) Within 21 days of receiving a transfer request under par. (b), the special needs scholarship program administrator or designee shall do all of the following: PI 49.05(5)(c)1.1. Determine if the transfer request is eligible by verifying all of the following:
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