PI 35.02(15)(15) “New private school” means a private school that meets either of the requirements in s. 119.23 (1) (ai) 1. a. or b., Stats., for the 12 months immediately preceding either of the dates the school would be required to submit the information under s. PI 35.04 (1) and (2), except as provided under s. 119.23 (1) (ai) 2., Stats. PI 35.02(16)(16) “Official attendance records” means a listing of all kindergarten through grade 12 pupils enrolled in the school by grade level from the student information system required under s. 115.383 (3) (b), Stats. PI 35.02(17)(17) “Parent” means a parent listed on the pupil application submitted under s. PI 35.05 who is one of the following: PI 35.02(17)(a)(a) The pupil’s biological parent, legal guardian, parent by adoption, or step-parent who resides in the same household as the pupil applicant. A parent on military duty is considered to be residing in the household. PI 35.02(17)(b)(b) If no individual meets the requirements in par. (a), an individual who has the legal authority to make educational decisions for the pupil. PI 35.02(18)(18) “Professional standards” means all of the following: PI 35.02(18)(a)(a) Standards established by the accounting examining board under ch. 442, Stats. PI 35.02(18)(b)(b) Standards issued by the comptroller general of the United States for engagements in which the use of generally accepted governmental auditing standards is required. PI 35.02(18)(c)(c) Standards issued by the American Institute of Certified Public Accountants. PI 35.02(19)(19) “Reserve” means the difference between the revenue received under ss. 118.60 and 119.23, Stats., and the amount of net eligible education expenses for pupils participating in a program under ss. 118.60 and 119.23, Stats. PI 35.02(21m)(21m) “Special needs scholarship program excluded expenses” means eligible education expenses included under s. PI 49.09 (3) (a) and costs included as eligible in any statements provided under s. 115.7915 (4c), Stats., incurred in that school year. PI 35.02(23)(23) “State superintendent” means the state superintendent of public instruction. PI 35.02(25)(25) “Working papers” means the record of the audit procedures performed by the auditor, the relevant audit evidence obtained by the auditor, and the conclusions reached by the auditor. PI 35.02 HistoryHistory: CR 16-004: cr. Register July 2016 No. 727, eff. 8-1-16; correction in (3) made under 35.17, Stats., Register July 2016 No. 727; CR 19-120: r. (2), am. (10), (12) (a), (b) (intro.), r. (14), cr. (14m), am. (15), cr. (21m), r. (22), cr. (23m), r. (24) Register May 2020 No. 773, eff. 6-1-20. PI 35.03(1)(1) Private school. A school participating in the choice program shall be a private school as defined in s. 118.165, Stats. PI 35.03(2)(2) Choice administrator. The choice administrator shall be one of the following: PI 35.03(2)(b)(b) An individual appointed as the school’s choice administrator by the governing body of the organization operating the school. PI 35.03(3)(3) Notice of intent to participate. Except as provided under s. PI 35.04 (1) for new private schools, annually by January 10, a school that intends to participate in the choice program in the following school year shall file with the department a notice of intent to participate. The notice shall include all of the following: PI 35.03(3)(a)(a) The school’s plan for ensuring it will select pupils on a random basis from a new pool of applicants each school year, as required under s. 119.23 (3) (a), Stats. The school’s plan shall be one of the following: PI 35.03(3)(a)2.2. A plan provided by the school and approved by the department. A school using this option shall file the plan with the department for approval by January 10. If the school does not provide a plan by January 10 or the plan is not approved by the department by January 31, the school shall use the plan provided by the department. If the school makes a change to the plan in a subsequent school year, the school shall file, with the school’s notice of intent to participate, the revised plan for approval. PI 35.03(3)(b)(b) The number of spaces the school has available for pupils participating in the choice program. PI 35.03(3)(bm)(bm) The expected number of choice program pupils that will participate in summer school under s. PI 35.08.