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.