SB989,3499Section 34. 115.7915 (6) (e) of the statutes is amended to read:
SB989,,100100115.7915 (6) (e) Annually, by the last weekday in 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 the private school choice program 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 the private school choice program 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 the 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 choice program, 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 choice program. 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. s. 118.83 (2). Each private school participating in the program under this section is subject to uniform financial accounting standards established by the department.
SB989,35101Section 35. 115.7915 (6) (em) of the statutes is created to read:
SB989,,102102115.7915 (6) (em) Beginning in the 2025-26 school year, if the private school participates in the private school choice program, received at least $50,000 in scholarships under this section in any previous school year, or expects to receive $50,000 in scholarships under this section during a school year, submit to the department evidence of sound fiscal and internal control practices as prescribed by the department by rule by the last weekday in October following the school year in which the private school participated in the program under this section. An independent auditor engaged to evaluate the private school’s fiscal and internal control practices shall conduct the evaluation, including determining sample sizes, in accordance with attestation standards established by the American Institute of Certified Public Accountants.
SB989,36103Section 36. 115.7915 (6) (i) of the statutes is amended to read:
SB989,,104104115.7915 (6) (i) Regularly report to the parent of a child attending the private school and receiving a scholarship under this section, except for the parent of a child who has been determined to no longer have a disability, on the child’s progress.
SB989,37105Section 37. 115.7915 (6) (k) of the statutes is amended to read:
SB989,,106106115.7915 (6) (k) Annually, on or before the first Monday after the 3rd Friday in 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).
SB989,38107Section 38. 115.7915 (6) (L) of the statutes is created to read:
SB989,,108108115.7915 (6) (L) 1. a. Beginning in the 2025-26 school year, except as provided in subd. 1. b. or c. or 2., ensure that all of the private school’s teachers have a teaching license issued by the department or a bachelor’s degree or a degree or educational credential higher than a bachelor’s degree, including a master’s or doctorate, from a nationally or regionally accredited institution of higher education.
SB989,,109109b. A teacher employed by the private school who teaches only courses in rabbinical studies is not required to have a bachelor’s degree or a teaching license issued by the department.
SB989,,110110c. An individual employed by a private school who holds a substitute teacher permit issued under s. 118.19 (7m) may teach at the private school as allowed under the substitute teacher permit.
SB989,,1111112. Any teacher employed on July 1, 2025, by a private school participating in the program under this section, who has been teaching for at least the 5 consecutive years immediately preceding July 1, 2025, and who does not satisfy the requirements under subd. 1. on July 1, 2025, shall apply to the department on a form prepared by the department for a temporary, nonrenewable waiver from the requirements under subd. 1. The department shall promulgate rules to implement this subdivision including the form of the application and the process by which the waiver application will be reviewed. The application form shall require the applicant to submit a plan for satisfying the requirements under subd. 1., including the name of the accredited institution of higher education at which the teacher is pursuing or will pursue the bachelor’s degree and the anticipated date on which the teacher expects to complete the bachelor’s degree. No waiver granted under this subdivision is valid after July 1, 2030.
SB989,,1121123. a. Beginning in the 2025-26 school year, except as provided in subd. 3. b., ensure that all of the private school’s administrators have at least a bachelor’s degree from a nationally or regionally accredited institution of higher education or a teaching license or administrator license issued by the department.
SB989,,113113b. An administrator of the private school that prepares and trains pupils attending the private school in rabbinical studies is not required to have a bachelor’s degree or a teaching license or administrator license issued by the department.
SB989,,1141144. Beginning in the 2025-26 school year, ensure that all of the private school’s teacher’s aides satisfy at least one of the following:
SB989,,115115a. The individual graduated from high school.
SB989,,116116b. The individual obtained a declaration of equivalency of high school graduation.
SB989,,117117c. The individual obtained a high school diploma by the administrator of a home-based private educational program.
SB989,,118118d. The individual obtained a general educational development certificate of high school equivalency.
SB989,,119119e. 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.
SB989,39120Section 39. 115.7915 (6) (m) of the statutes is created to read:
SB989,,121121115.7915 (6) (m) Beginning in the 2025-26 school year, ensure that a pupil attending the private school under this section is not required to participate in any religious activity if the pupil’s parent or guardian submits to the pupil’s teacher or the private school’s principal a written request that the pupil be exempt from religious activities.
SB989,40122Section 40. 115.7915 (6) (n) of the statutes is created to read:
SB989,,123123115.7915 (6) (n) Beginning in the 2025-26 school year, if the private school offers virtual instruction to pupils receiving a scholarship under this section, ensure that a teacher is responsible for all of the following for each pupil receiving the virtual instruction:
SB989,,1241241. Improving learning by planned instruction.
SB989,,1251252. Diagnosing learning needs.
SB989,,1261263. Prescribing content delivery through class activities.
SB989,,1271274. Assessing learning.