PI 35.07(3)(m)(m) Reconcile the enrollment the school reported to the department under s. 115.30 (3), Stats., with the official attendance records of the school.

PI 35.07(3)(n)(n) Verify that the applications for pupils participating in the choice program and pupils on the choice program waiting list meet the requirements of s. PI 35.05.

PI 35.07(3)(o)(o) Verify that any pupils in 4-year-old kindergarten, 5-year-old kindergarten, or first grade meet the age requirements in s. 118.14 (1), Stats.

PI 35.07(3)(p)(p) If the school operated a summer school program, review all school documentation to support the summer school report the school filed with the department under s. PI 35.08 (5). The review shall be part of the third Friday in September enrollment audit.

PI 35.07(3)(q)(q) Perform other auditing procedures as agreed upon by the auditor and the department.

PI 35.07(3)(r)(r) Verify that the choice program waiting list pupils reported on the pupil count report required under s. PI 35.06 (8) (a) 4. match the pupils on the school’s choice program waiting list.

PI 35.07(4)(a)(a) Upon review of the enrollment audits, the department shall certify an amount due from a school or an amount due to the school. If a school fails to file an enrollment audit with the department, the department may determine that all choice pupils are ineligible.

PI 35.07(4)(b)(b) A school shall refund to the department the amount certified as due to the department as specified under s. PI 35.19 (5).

PI 35.07(4)(c)(c) The department shall pay any additional amount due to a school for qualifying pupils within 60 days of the date of the certification letter.

PI 35.07 NoteNote: The enrollment audit form and department’s pupil enrollment software test plan may be obtained at no charge from the Wisconsin department of public instruction’s webpage at http://dpi.wi.gov/sms/choice-programs.

PI 35.07 HistoryHistory: CR 16-004: cr. Register July 2016 No. 727, eff. 8-1-16; correction in (3) (b) under 13.92 (4) (b) 7., Stats., Register December 2016 No. 732; CR19-120: am. (1) (intro.), (a), (b), r. (c), am. (2), (3) (d) 2., r. (3) (e), am. (3) (f), (g), r. (3) (h), am. (3) (k), (L), (n), cr. (3) (r), am. (4) (a), a. (4) (b) (intro.) to (4) (b) and am., r. (4) (b) 1., 2. Register May 2020 No. 773, eff. 6-1-20.

PI 35.08(1)(1) Definition. In this section, “academic purposes” means summer school learning experiences that are related to or similar to instruction the school offers during the regular school term or for which credit toward graduation is given.

PI 35.08(2)(2) List of classes. Annually by the first weekday in May, a school shall file with the department a list of academic summer school classes and laboratory periods that the school will provide in the following summer. The department shall annually review the list to ensure the classes are for academic purposes.

PI 35.08(3)(am)(am) Music programs, lessons, sections, or clinics.

PI 35.08(3)(bm)(bm) Swimming instruction programs, if taught or directed by a teacher at the site of the instruction.

PI 35.08(3)(cm)(cm) Field trips if accompanied by a teacher and if all pupils have equal access to the field trips regardless of a pupil’s ability to pay.

PI 35.08(4)(4) Pupil attendance requirements. A school may include a pupil in its summer school report if the pupil was in the choice program on the second Friday in January during the school term immediately preceding the summer for which the school seeks payment, or the school has accepted the pupil’s choice program application for the school term immediately following that summer.

PI 35.08(5)(5) Report. A school counting pupils for choice summer school payment purposes shall file a summer school report with the department, using the online application system or other manner specified by the department, listing the choice program pupils who attended summer school and the number of days the pupils attended.

PI 35.08(6)(6) Payment. A school may not receive a summer school payment under s. 118.60 (4m) or 115.7915 (4p), Stats., and a summer school payment under s. 119.23 (4m), Stats., for the same pupil in the same school year.

PI 35.08 HistoryHistory: CR 16-004: cr. Register July 2016 No. 727, eff. 8-1-16; CR 19-120: am. (1), (2), renum. (3) (a) (intro.), 1., 2., 3. to (3) (intro.), (am), (bm), (cm) and, as renum., am. (3) (intro.), (bm), r. (3) (b), renum. (4) (intro.) to (4) and am., r. (4) (a), (b), am. (5), cr. (6) Register May 2020 No. 773, eff. 6-1-20.

PI 35.09(1)(1) Financial audit requirement. Annually by October 15, a school shall submit a financial audit and financial audit supplemental schedule to the department. The financial audit shall comply with all of the following:

PI 35.09(1)(a)(a) The financial audit shall either include the school-only balances and activity or shall be prepared at the consolidated level as permitted by generally accepted accounting principles.

PI 35.09(1)(b)(b) A school may submit a financial audit that includes a modified audit opinion due to fixed assets purchased prior to the school’s participation in a program under ss. 115.7915, 118.60, and 119.23, Stats., not being included in the financial audit.

PI 35.09(1)(c)(c) The school shall have support for the original purchase price for the fixed assets and evidence that the school paid for the fixed asset purchases in order for the depreciation expense to be an eligible education expense. If any fixed assets are included in the statement of financial position that do not meet these requirements, the financial audit shall include a footnote disclosure that includes the fixed asset amount, accumulated depreciation, and current year depreciation expense for the fixed assets that do not meet the requirements to be included as an eligible education expense.

PI 35.09(1)(d)(d) Except as provided under par. (b) and sub. (4) (b), a financial audit that includes a modified audit opinion does not meet the requirements under s. 119.23 (7) (am) 2m. a., Stats., and this chapter unless the modification is approved by the department.