PI 49.09(1)(e)4.4. Expenses for pupils who are enrolled in the public school district and attending the private school. PI 49.09(2)(2) Auditor review of eligible education expenses. An auditor shall ensure the eligible education expenses a school included in the supplemental schedule comply with the requirements under sub. (1) and s. PI 49.08 (1) (c). PI 49.09(3)(3) Supplemental schedule calculations. The supplemental schedule shall calculate all of the following: PI 49.09(3)(a)(a) Net eligible education expenses incurred primarily for special needs scholarship program pupils as follows: PI 49.09(3)(a)1.1. Determine the amount of primarily special needs scholarship program expenses. The amount included as an eligible education expense shall be determined using an allocation method specifically related to the expense being allocated. This amount may not include costs included as eligible in any statements provided under s. PI 49.13 (7). PI 49.09(3)(a)2.2. Subtract all government assistance revenues received for primarily special needs scholarship program expenses. PI 49.09(3)(a)3.b.b. The non-administrative fundraising expenses included in the expenses in subd. 1. In this subdivision, administrative expenses include expenses for school personnel, copying, mailing, or fixed assets used for other school purposes. PI 49.09(3)(a)4.4. Subtract all insurance proceeds received for primarily special needs scholarship program expenses. PI 49.09(3)(b)(b) Net eligible education expenses for all pupils as follows: PI 49.09(3)(b)1.1. Determine the amount of eligible education expenses, excluding eligible education expenses in par. (a) and costs included as eligible in any statements provided under s. PI 49.13 (7) incurred in that school year. If an expense is included under par. (a) that is not 100 percent related to special needs scholarship program pupils, the total expense prior to applying the allocation percentage shall be excluded under this subdivision. PI 49.09(3)(b)2.2. Subtract all government assistance revenues received for eligible education expenses. This amount shall not include government assistance revenues subtracted in par. (a) 2. or in the statements provided under s. PI 49.13 (7). PI 49.09(3)(b)3.b.b. The non-administrative fundraising expenses included in the expenses in subd. 1. In this subdivision, administrative expenses include expenses for school personnel, copying, mailing, or fixed assets used for other school purposes. PI 49.09(3)(b)4.4. Subtract all insurance proceeds received for eligible education expenses, excluding eligible education expenses in par. (a). PI 49.09(3)(c)(c) The net eligible education expenses for special needs scholarship program pupils as follows: PI 49.09(3)(c)1.1. Calculate the percentage of pupils at the school participating in the special needs scholarship program as the full-time equivalent for the special needs scholarship program pupils compared to the all pupil full-time equivalent. The full-time equivalents shall be based on the average of the full-time equivalents determined in the enrollment audits under s. PI 49.07. The full-time equivalent for the special needs scholarship program pupils shall exclude pupils that received a payment under s. PI 49.13 (7) in that school year. PI 49.09(3)(c)3.3. Add the net eligible education expenses under par. (a) and costs included as eligible in any statements provided under s. PI 49.13 (7) incurred in that school year. PI 49.09(3)(c)4.4. Subtract government assistance revenue related to that school year that is subtracted in the statements provided under s. PI 49.13 (7). PI 49.09(3)(d)1.1. Determine the total scholarships received for the school year being audited and any adjustments for the school year under s. PI 49.07 (4). This amount shall include summer school revenue received under s. 115.7915 (4p), Stats., for the immediately preceding summer. PI 49.09(3)(e)(e) The school’s cash and investment balance that must be maintained under sub. (4) as follows: PI 49.09(3)(e)1.1. Determine the sum of any remaining depreciation on fixed assets used by the school and any land purchases that have not yet been included in eligible cost under sub. (1) (b) that meet the requirements to be included as an eligible education expense. The depreciation under this subdivision shall not include depreciation for leased right of use assets.