PI 48.13(7)(c)(c) Umbrella excess liability insurance with an aggregate limit minimum coverage of $5,000,000, unless the coverage amount is based on a written recommendation of a risk or insurance consultant. PI 48.13(7)(d)(d) Auto liability insurance with a combined single limit minimum coverage of $1,000,000 for each accident unless the coverage amount is based on a written recommendation of a risk or insurance consultant. PI 48.13(7)(e)(e) Errors and omissions insurance for school management with an aggregate limit minimum coverage of $1,000,000 unless the coverage amount is based on a written recommendation of a risk or insurance consultant. PI 48.13(7)(f)(f) Sexual misconduct liability insurance with an aggregate limit minimum coverage of $1,000,000 unless the coverage amount is based on a written recommendation of a risk or insurance consultant. PI 48.13(8)(8) School bus. If a school operates or contracts for the operation of school buses with an organization other than a Wisconsin school district, the school or the contracted operator shall have school bus insurance as required under s. 121.53, Stats., and complete the inspections required under s. Trans 300.87. The school may not contract for the school bus operation with an organization other than a Wisconsin school district unless the operator has provided the school with a certificate of insurance meeting the requirements of s. 121.53, Stats., and has completed the inspection report required under s. Trans 300.87. PI 48.13(9)(9) Alternative vehicle pupil transportation. Any motor vehicle, other than school buses, used by a school to provide pupil transportation shall comply with the conditions specified in s. 121.555, Stats. PI 48.13(10m)(a)(a) In this subsection, “license” means a valid license issued by the department under ch. PI 34. PI 48.13(10m)(b)(b) Schools shall conduct criminal background investigations of all employees by completing one of the following: PI 48.13(10m)(b)1.1. Conduct a criminal background check prior to employing any individual at the school and every 5 years after the date of the previous background check. PI 48.13(10m)(b)2.2. Complete all of the following procedures for an individual with a license: PI 48.13(10m)(b)2.b.b. Annually determine that the individual has a license in advance of the employee working for the school term. PI 48.13(10m)(c)(c) The requirements under par. (b) shall be completed for all individuals defined as employees under s. 108.02 (12), Stats., who are directly or indirectly related to educational programming. For the purposes of this paragraph, an individual shall be determined to be directly or indirectly related to educational programming if any of the following apply: PI 48.13(10m)(c)3.3. The individual performs financial, administrative, or academic duties for the school. PI 48.13(11)(11) Fidelity bond. A school shall have a fidelity bond indemnifying the school against loss resulting from dishonesty, malfeasance, or neglect by owners, officers, and employees. PI 48.13(13)(13) Management letter review. An auditor shall review the management letter required under s. 118.60 (7) (am) 2m. a., Stats., and determine whether a school has properly remediated any concerns raised by the auditor in the letter. If the auditor determines a concern has not been properly remediated by the school, the auditor shall include the following in the report: PI 48.13(13)(b)(b) The action the school has taken to remediate the concern. PI 48.13(14)(14) Fiscal and internal control practices report. A school shall engage an auditor to submit a report to the department by December 15 attesting to the school’s compliance or non-compliance with the fiscal and internal control practices required in this section. The report shall meet all of the following requirements: PI 48.13(14)(a)(a) The report shall be prepared in accordance with professional standards and identify the procedures agreed upon by the auditor and the department that were used in determining compliance or non-compliance. In making such a determination, the auditor shall not rely on oral or written representations of the school’s management or staff.