reglab/statecodes huggingface dataset:
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 47 - EQUIVALENCY PROCESS FOR EDUCATOR EFFECTIVENESS › Section PI 47.01 - Purpose

Current through June 24, 2024
(1) The state educator effectiveness system
			 evaluates educators based on two components: educator practice and student
			 outcomes. The department recognizes that any one model for evaluating educator
			 practice might not suit every school district or charter school established
			 under s.
			 118.40(2r),
			 Stats. Therefore, the department has developed an application process for
			 school districts, consortia of school districts, and charter schools
			 established under s.
			 118.40(2r),
			 Stats., that wish to use alternative models to measure teacher and principal
			 practice.
(2) Under s.
			 115.415(3),
			 Stats., the department must evaluate for approval any alternative model from a
			 school district, consortium of school districts, or charter school established
			 under s.
			 118.40(2r),
			 Stats. This chapter establishes the process by which an alternative model may
			 be approved based on its alignment with the state standards.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 47 - EQUIVALENCY PROCESS FOR EDUCATOR EFFECTIVENESS › Section PI 47.02 - Definitions

Current through June 24, 2024
In this chapter:
(1)
			 "Alternative model" means an alternative process for the evaluation of teacher
			 and principal practice that is aligned to the state educator effectiveness
			 model.
(2) "Department" means the
			 Wisconsin department of public instruction.
(3) "Participant" means a school district,
			 consortium of school districts, or charter school established under s.
			 118.40(2r),
			 Stats., whose alternative model has been approved by the department.
(4) "Principal" means the individual who
			 serves as the administrator of a school.
(5) "Public schools" has the meaning defined
			 in s.
			 115.01(1),
			 Stats.
(6) "Rubrics" means the tool
			 supporting systematic, objective evaluation of educator practice during an
			 observation of educator practice.
(7) "School district" has the meaning defined
			 in s.
			 115.01(3),
			 Stats.
(8) "School year" has the
			 meaning defined in s.
			 115.001(13),
			 Stats.
(9) "State educator
			 effectiveness model" means the model for evaluating educator practice that is
			 part of the state educator effectiveness system.
(10) "Teacher" means any employee engaged in
			 the exercise of any educational function for compensation in the public
			 schools, including charter schools as defined in s.
			 115.001(1),
			 Stats., whose primary responsibilities include all of the following:
(a) Instructional planning and
			 preparation.
(b) Managing a
			 classroom environment.
(c) Pupil
			 instruction.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 47 - EQUIVALENCY PROCESS FOR EDUCATOR EFFECTIVENESS › Section PI 47.03 - General requirements for applicants

Current through June 24, 2024
(1) ELIGIBILITY.
			 Any school district, consortium of school districts, or charter school
			 established under s.
			 118.40(2r),
			 Stats., may notify the state superintendent in writing of its intent to apply
			 for a review of a proposed alternative model.
(2) APPLICATION DEMONSTRATIONS. As part of
			 the review process, applicants shall demonstrate the following:
(a) For the teacher evaluation model, the
			 alignment of framework and rubrics to the Interstate Teacher Assessment and
			 Support Consortium standards and to each of the following four domains:
1. Planning and preparation.
2. Classroom environment.
3. Instruction.
4. Professional responsibilities.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 47 - EQUIVALENCY PROCESS FOR EDUCATOR EFFECTIVENESS › Section PI 47.04 - General requirements for department

Current through June 24, 2024
(1) The department
			 shall make the final decision of whether to approve an alternative model. The
			 department may engage external stakeholders to participate in the review
			 process.
(2) The department shall
			 notify an applicant in writing of the status of that applicant's alternative
			 model on or before April 15 in the year preceding the school year in which the
			 alternative model is intended to be used.
(3) If the department does not approve an
			 application, an applicant will have an opportunity to submit additional
			 evidence and supporting documents until May 15. If the department does not
			 approve the application by June 15, the applicant shall continue implementing
			 the state educator effectiveness model or join and implement a participant's
			 alternative model within the timeframe prescribed by the department. The
			 applicant may reapply the following year.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 47 - EQUIVALENCY PROCESS FOR EDUCATOR EFFECTIVENESS › Section PI 47.05 - Corrective action

Current through June 24, 2024
(1) The department may order a participant to
			 implement corrective action specified by the department if the department
			 determines one of the following:
(a) There is
			 credible evidence indicating that a participant is no longer in compliance with
			 the requirements of this chapter.
(b) The participant's model produces
			 unreliable or inconsistent results.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 48 - Racine And Wisconsin Parental Choice Programs › Section PI 48.01 - Purpose

Current through June 24, 2024
Any qualified pupil in grades kindergarten to 12 who meets the
				requirements under s.
				118.60(2)
				(a), Stats., may attend any school
				participating in the Racine parental choice program or Wisconsin parental
				choice program under s.
				118.60,
				Stats. This chapter establishes approval criteria and requirements for schools
				participating in the choice programs under s.
				118.60,
				Stats., and requirements for receipt of state aid under s.
				118.60(4)
				and (4m), Stats.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 48 - Racine And Wisconsin Parental Choice Programs › Section PI 48.02 - Definitions

Current through June 24, 2024
In this chapter:
(1)
			 "4-year-old kindergarten outreach activities" means the direct services that a
			 school provides to 4-year-old kindergarten parents and primary caregivers that
			 have an educational component that fulfills the requirements of s.
			 121.004(7)
			 (cm), Stats.
(3) "Choice administrator" means the person
			 designated as such on the notice of intent to participate form under s.
			 PI
			 48.03(3) or 48.04(1) (a) or on the
			 form under s.
			 PI
			 48.04(2).
(4) "Choice program" means a program
			 established under s.
			 118.60,
			 Stats.
(5) "Classroom records"
			 means teacher-originated test scores, report cards, progress reports, and
			 attendance records.
(6) "Count
			 date" means the third Friday in September and the second Friday in January
			 except as provided under s.
			 121.05(3m),
			 Stats.
(7) "Credit" means the
			 credit given to pupils in grades 9 to 12 for successful completion of a school
			 term of study in one course that meets daily for a normal class period or the
			 equivalent established by the governing body of a school.
(8) "Department" means the Wisconsin
			 department of public instruction.
(9) "Eligible education expenses" has the
			 meaning given in s.
			 118.60(7)
			 (am) 1m, Stats.
(10) "Financial audit" means the modified
			 financial audit or standard financial audit, and includes the audit opinion and
			 supplemental schedule, required under ss.
			 118.60(7)
			 (am) and
			 119.23(7)
			 (am), Stats., and ss.
			 PI
			 35.10 and 48.10.
(11) "Financially viable" or "financial
			 viability" means the ability of the school to pay for goods and services, make
			 debt service payments, and pay other obligations as they become due.
(12) "First time participant" means a school
			 that meets one of the following criteria:
(a)
			 The school did not participate in a program under s.
			 118.60
			 or
			 119.23,
			 Stats., at the time the school filed a notice of intent to participate in the
			 choice program with the department for the following school year.
(b) The school participated in a program
			 under s.
			 118.60
			 or
			 119.23,
			 Stats., at the time the school filed a notice of intent to participate in the
			 choice program with the department for the following school year but one of the
			 following occurred:
1. The school voluntarily
			 withdrew from participation in a program under s.
			 118.60
			 or
			 119.23,
			 Stats.
2. The state superintendent
			 issued an order terminating or barring the school's participation in a program
			 under s.
			 118.60
			 or
			 119.23,
			 Stats.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 48 - Racine And Wisconsin Parental Choice Programs › Section PI 48.03 - School requirements

Current through June 24, 2024
(1) PRIVATE SCHOOL. A school participating in
			 the choice program shall be a private school as defined in s.
			 118.165,
			 Stats.
(2) CHOICE ADMINISTRATOR.
			 The choice administrator shall be one of the following:
(a) An owner of the school.
(b) An individual appointed as the school's
			 choice administrator by the governing body of the organization operating the
			 school.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 48 - Racine And Wisconsin Parental Choice Programs › Section PI 48.04 - New private school requirements

Current through June 24, 2024
(1) PRECEDING
			 AUGUST 1 REQUIREMENTS. A new private school shall participate in a fiscal
			 management training program approved by the department and submit all of the
			 following to the department by August 1 of the school year immediately
			 preceding the school year that the school intends to participate in the choice
			 program:
(a) A new private school's notice of
			 intent to participate that includes all of the following:
1. The name and location of the accredited
			 institution of higher education from which the choice administrator received at
			 least a bachelor's degree and the date the degree was received, the number of
			 the choice administrator's teaching or administrator license issued by the
			 department, or an indication that the administrator is excluded from the
			 requirement under s.
			 118.60(2)
			 (c) 2, Stats.
2. The signature and mailing address of the
			 choice administrator.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 48 - Racine And Wisconsin Parental Choice Programs › Section PI 48.05 - Pupil application requirements

Current through June 24, 2024
(1) DEFINITIONS. In
			 this section:
(a) "Continuing pupil" means an
			 applicant who participated in the choice program or the program under s.
			 119.23,
			 Stats., in the immediately preceding school year.
(c) "Family size" means the number of people
			 who reside together as part of the same household and who are related by birth,
			 marriage, or adoption. Family size includes parents, pupil applicants, and
			 other children who share at least one parent by birth, adoption, or by a
			 parent's current marriage. A parent on military duty is considered to be
			 residing in the household.
(d)
			 "Family income" means the federal adjusted gross income of the parents included
			 in the family size.
(e) "Prior
			 year" means the calendar year prior to the school year for which the applicant
			 is applying.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 48 - Racine And Wisconsin Parental Choice Programs › Section PI 48.06 - School year enrollment

Current through June 24, 2024
(1) APPLICATION ACCEPTANCE. A school may not
			 accept pupil applications until the school has completed all of the following:
(a) The school has filed with the department
			 its notice of intent to participate for the following school year required
			 under s.
			 PI
			 48.03(3) or a new private school has
			 submitted the information required under s.
			 PI
			 48.04(2).
(b) The department has approved the school's
			 plan for randomly selecting pupils to participate in the choice program or the
			 school has adopted the random selection agreement provided by the department as
			 set forth under s.
			 PI 48.03(3)
			 (a) or 48.04(2) (a).
(c) The school has paid the nonrefundable
			 auditor fee required under s.
			 118.60(2)
			 (a) 3, Stats., or s.
			 PI
			 48.04(3).
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 48 - Racine And Wisconsin Parental Choice Programs › Section PI 48.07 - Enrollment audits

Current through June 24, 2024
(1) REPORT COMPLETION AND SUBMISSION. A
			 school shall engage an auditor to compile the enrollment audit using agreed
			 upon procedures that identify ineligible pupils for whom the school has
			 received payment under s.
			 118.60(4)
			 or (4m), Stats., pupils with incorrect data
			 in the department's database, and additional eligible pupils qualifying the
			 school for a payment. 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. A school shall file an enrollment audit with
			 the department for the following:
(a) The
			 third Friday in September enrollment reported under s.
			 PI
			 48.06(8). A school shall file its
			 third Friday in September enrollment audit with the department by December
			 15.
(b) The second Friday in
			 January enrollment reported under s.
			 PI
			 48.06(8). A school shall file its
			 second Friday in January enrollment audit with the department by the first
			 weekday in May.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 48 - Racine And Wisconsin Parental Choice Programs › Section PI 48.08 - Summer school attendance and payment

Current through June 24, 2024
(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.
(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.
(3) PROGRAM REQUIREMENTS. A school may count
			 any of the following as instruction for academic purposes:
(am) Music programs, lessons, sections, or
			 clinics.
(bm) Swimming instruction
			 programs, if taught or directed by a teacher at the site of the
			 instruction.
(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.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 48 - Racine And Wisconsin Parental Choice Programs › Section PI 48.09 - Financial audit

Current through June 24, 2024
(1) FINANCIAL AUDIT REQUIREMENTS. 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:
(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.
(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.
(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.
(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.
			 118.60(7)
			 (am) 2m a., Stats., and this chapter unless
			 the modification is approved by the department.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 48 - Racine And Wisconsin Parental Choice Programs › Section PI 48.10 - Financial audit supplemental schedule

Current through June 24, 2024
(1) ELIGIBLE
			 EDUCATION EXPENSES. The eligible education expenses included in the financial
			 audit supplemental schedule shall comply with all of the following:
(a) Eligible education expenses may only
			 include those expenses that already have or will result in a cash
			 disbursement.
(b) Eligible
			 education expenses may only include the following:
1. In a standard financial audit, expenses
			 that are in the statement of activities, except for the cost of land. The
			 amount that the school paid for land shall be included in the first year the
			 land is used for educational programming using an allocation method under par.
			 (d), if applicable.
2. In a
			 modified financial audit, expenses that would be included in the statement of
			 activities for the school year based on generally accepted accounting
			 principles except for the following:
a. The
			 amount that the school paid for land shall be included in the first year the
			 land is used for educational programming using an allocation method under par.
			 (d), if applicable.
b.
			 Post-retirement benefits may be included as an eligible education expense based
			 on the amount expended for the post-retirement benefits in the school
			 year.
(c) An
			 expense may only be included as an eligible education expense one
			 time.
(d) If an expense or
			 government assistance revenue is partially related to educational programming,
			 the school shall use an allocation method to determine the portion that is
			 related to educational programming. The allocation methods shall be included in
			 the school's policy established under s.
			 PI 48.13(5)
			 (h).
(e) The following may not be included in
			 kindergarten through grade 12 eligible education expenses:
1. Contributed services, fixed assets, or
			 goods.
2. Scholarship awards and
			 financial support for pupils to attend the private school, including payments
			 to parents or others on behalf of pupils.
3. Daycare expenses except expenses for
			 before or after school care for kindergarten through grade 12 pupils that are
			 enrolled in educational programming at the school.
4m. Special needs scholarship program
			 excluded expenses.
5. Expenses for
			 pupils who are enrolled in the public school district and attending the private
			 school.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 48 - Racine And Wisconsin Parental Choice Programs › Section PI 48.11 - School financial requirements

Current through June 24, 2024
(1) ENGAGEMENT
			 LETTER. A school shall have a written engagement letter with each auditor
			 providing services required by this chapter. The school or auditor shall
			 provide a copy of the engagement letter to the department upon request. The
			 written engagement letter shall contain all of the following:
(a) A statement that the auditor shall comply
			 with generally accepted auditing standards and the requirements of this
			 chapter.
(b) A statement that the
			 auditor shall comply with generally accepted governmental auditing standards if
			 other governmental agencies providing funds to the school so require.
(c) The responsibilities of the school and
			 the auditor in meeting the requirements of this chapter.
(d) The services the auditor provides to the
			 school that are in addition to those audit and attestation services required
			 under this chapter.
(e) The
			 auditor's acknowledgement that the department will rely on the auditor's work
			 to fulfill the department's responsibilities under s.
			 118.60,
			 Stats., and this chapter.
(f) The
			 auditor's compensation for the services the auditor provides to the
			 school.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 48 - Racine And Wisconsin Parental Choice Programs › Section PI 48.12 - Auditor requirements

Current through June 24, 2024
(1) INDEPENDENCE REQUIREMENTS. An auditor
			 engaged by a school to meet the requirements under this chapter and s.
			 118.60,
			 Stats., shall comply with the standards of the American Institute of Certified
			 Public Accountants, including all of following:
(a) An auditor shall comply with the
			 requirements of s.
			 Accy
			 1.101.
(b)
			 An auditor shall obtain the school's trial balance required under s.
			 PI
			 48.11(2) if the auditor is completing
			 compilation or review services.
(c)
			 Except as provided in par. (d), an auditor may not post or prepare for posting
			 typical reoccurring financial transactions to the school's general ledger,
			 including cash receipts and disbursements, invoices or billings for services,
			 billings from vendors and suppliers, and payroll activity.
(d) An auditor shall obtain written approval
			 of the school's management prior to posting adjusting, correcting, and closing
			 journal entries to the school's general ledger. An auditor's working papers
			 shall document evidence of management approval for all such entries resulting
			 from a financial statement compilation, review, or audit.
(e) If an auditor assists in the preparation
			 of a school's budget, the auditor shall do all of the following:
1. Comply with s.
			 Accy
			 1.201(1) (e)  regarding
			 forecasts.
2. Identify that such
			 assistance was provided, if required by the department.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 48 - Racine And Wisconsin Parental Choice Programs › Section PI 48.13 - Fiscal and internal control practices

Current through June 24, 2024
(1) FINANCIAL
			 ACCOUNTING SYSTEM. A school participating in the choice program shall use a
			 double entry financial accounting system organized in a manner that enables
			 preparation of the audit under ss.
			 PI 48.09 and
			 48.10 and contains any other information necessary to fiscally manage the
			 school. The accounting system shall identify all sources of funding a school
			 uses in the school's operation. The accounting system shall identify all of the
			 following if the school receives revenue from the specified source:
(a) Revenue from pupils participating in the
			 choice program.
(b) Revenue from
			 parents or other privately paid tuition pupils.
(c) Revenue from the school district in which
			 the school is located for instruction of pupils enrolled in the
			 school.
(d) Revenue from the school
			 district in which the school is located for transportation of the school's
			 pupils.
(e) Revenue from federal,
			 state, and local governments.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 48 - Racine And Wisconsin Parental Choice Programs › Section PI 48.14 - First time participant financial requirements

Current through June 24, 2024
(1g) DEFINITIONS.
			 In this section:
(a) "Initial expected
			 payment" means a school's expected payment amount calculated as the total of
			 the following:
1. The full-time equivalent for
			 pupils participating in a program under ss.
			 118.60
			 and
			 119.23,
			 Stats., multiplied by the per pupil payment amount determined under ss.
			 119.23(4)
			 and
			 118.60(4),
			 Stats. The full-time equivalent for the pupils in this subdivision shall be
			 based on the available seats in each program under ss.
			 118.60
			 and
			 119.23,
			 Stats., in a school's notice of intent to participate filed under ss.
			 PI
			 35.03(3) and 48.03(3) or the new
			 private school participation information submitted under ss.
			 PI
			 35.04(2) and 48.04(2).
2. The expected summer school payment for
			 pupils participating in a program under ss.
			 118.60
			 and
			 119.23,
			 Stats., based on the expected number of choice program pupils that will
			 participate in summer school identified in the school's notice of intent to
			 participate filed under ss.
			 PI
			 35.03(3) and 48.03(3) or the new
			 private school participation information submitted under ss.
			 PI
			 35.04(2) and 48.04(2).
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 48 - Racine And Wisconsin Parental Choice Programs › Section PI 48.15 - Lack of financial viability and going concern determinations

Current through June 24, 2024
(1) INDICATORS. Any
			 of the following shall be indicators that a school does not have the ability to
			 continue as a going concern or that the school does not meet the financial
			 viability requirements under s.
			 118.60(7)
			 (am) 2m b. or (7m) (c), Stats.:
(a) The budget and statement of cash flows
			 required under s.
			 PI
			 48.13(2) or 48.14(3) show the school
			 has inadequate revenues and other financial resources to fund current
			 operations, has negative cash flows, has a negative net asset balance, or has a
			 net loss.
(b) The audit opinion
			 statement included in the financial audit, or in a financial audit submitted
			 under s.
			 115.7915,
			 Stats., contains an emphasis of matter regarding the school's ability to
			 continue as a going concern.
(c)
			 The school failed to make payments as required under s.
			 PI 48.13(3)
			 or (4).
(d) The school failed to be current with
			 filings, payments, or withholdings payments required under s.
			 PI
			 48.13(6).
(e) The audit reports required under s.
			 PI 48.13(6)
			 (f) contain questioned costs or compliance
			 findings that may affect the school's ability to continue.
(f) The school has a negative net asset
			 balance in its financial audit or in a financial audit submitted under s.
			 115.7915,
			 Stats.
(g) The school has a
			 negative net current obligation in its financial audit, in a financial audit
			 submitted under s.
			 115.7915,
			 Stats., or in the budget and statement of cash flows required under s.
			 PI
			 48.13(2) or 48.14(3). The net current
			 obligation shall be calculated as the current assets less the current
			 liabilities.
(h) The school has a
			 net loss or negative change in net assets in its financial audit or in a
			 financial audit submitted under s.
			 115.7915,
			 Stats.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 48 - Racine And Wisconsin Parental Choice Programs › Section PI 48.16 - Administrator, teacher and teacher aide requirements

Current through June 24, 2024
(1) DEFINITIONS. In
			 this section:
(a) "Accredited institution of
			 higher education" means an institution that is listed on the U.S. Department of
			 Education Database of Accredited Postsecondary Institutions and
			 Programs.
(b) "Administrator" has
			 the meaning given in s.
			 118.60(1)
			 (ad), Stats.
(c) "Teacher" has the meaning given in s.
			 118.60(1)
			 (g), Stats.
(d) "Teacher aide" means any individual
			 assisting with educational programming who is not a teacher or
			 volunteer.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 48 - Racine And Wisconsin Parental Choice Programs › Section PI 48.17 - Auditor fee

Current through June 24, 2024
(1) The department shall annually determine
			 the amount of the nonrefundable fee a school shall pay to the department under
			 s.
			 118.60(2)
			 (a) 3, Stats. The department shall calculate
			 the amount of the auditor fee by dividing the cost of the auditor position and
			 unfunded prior year auditor costs, as determined by the department, by the
			 number of schools that are required to submit the information under s.
			 PI
			 48.06(8).
(2) Except as provided under s.
			 PI 48.04(1)
			 (e), a school shall pay the auditor fee with
			 a cashier's check or another guaranteed manner permitted by the department by
			 January 10 of the year prior to the school year in which the school
			 participates in the choice program.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 48 - Racine And Wisconsin Parental Choice Programs › Section PI 48.18 - Income limit calculation

Current through June 24, 2024
Annually by the first weekday in December, the state
				superintendent shall calculate the income and tuition limits for pupil
				participation in the choice program for the next school year as follows:
(1) Multiply the most recent federal poverty
			 level available from the federal office of management and budget by 2.20 for
			 the Wisconsin parental choice program and by 3.00 for the Racine parental
			 choice program to determine the income limit for pupils participating in each
			 program in the next school year.
(2) Multiply the most recent federal poverty
			 level available from the federal office of management and budget by 2.20 to
			 determine the income limit above which a school may charge tuition to choice
			 pupils who are in grades 9 to 12.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 48 - Racine And Wisconsin Parental Choice Programs › Section PI 48.20 - Department authority

Current through June 24, 2024
(1)  INQUIRIES. Except as provided under s.
			 118.60,
			 Stats., the department may make inquiries to ascertain the accuracy and
			 completeness of information contained in audits or reports required under s.
			 118.60,
			 Stats., or this chapter. Schools and auditors shall promptly respond to
			 inquiries made by the department.
(2) TRAINING. The department may provide
			 training to school staff and auditors. The department may charge a reasonable
			 fee for providing training under this subsection.
(3) DISQUALIFIED PERSON. The department may
			 disqualify a person under s.
			 118.60(1)
			 (ag), Stats., whether the individual is
			 compensated or uncompensated.
(4)
			 PUPIL CONFIDENTIALITY. The department shall maintain pupil confidentiality at
			 all times.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 48 - Racine And Wisconsin Parental Choice Programs › Section PI 48.21 - Request for a hearing on department action

Current through June 24, 2024
(1) WHO MAY
			 REQUEST. A person or school adversely affected by an action of the department
			 under this chapter or s.
			 118.60,
			 Stats., may request a contested case hearing on that action. A request for a
			 contested case hearing shall be filed with the office of legal services within
			 14 days of the date of the department's action.
Note:
See s.
				227.42,
				Stats. A request for a contested case hearing may be filed with the office of
				legal services at the following address:
Office of Legal Services
Wisconsin Department of Public Instruction
125 S. Webster St.
PO Box 7841 Madison, WI
53707-7841
(2)
			  REQUEST FORM.
(a) A request for
			 a contested case hearing under sub.
(1) shall
			 be in writing and shall describe all of the following:
1. The department action on which a hearing
			 is requested.
2. The requester's
			 substantial interest claimed to be adversely affected.
3. How the department's action adversely
			 affected the requester's substantial interest.
4. The grounds for the hearing request,
			 including each of the specific material facts or legal issues that are in
			 dispute. Any material fact or legal issue that is not disputed shall be deemed
			 admitted.
5. The relief
			 sought.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 49 - Special Needs Scholarship Program › Section PI 49.01 - Purpose

Current through June 24, 2024
Any qualified pupil in grades kindergarten to 12 who meets the
				requirements under s.
				115.7915,
				Stats., may attend any school participating in the special needs scholarship
				program under s.
				115.7915,
				Stats. This chapter establishes eligibility and participation requirements for
				schools participating in the special needs scholarship program under s.
				115.7915,
				Stats., the calculation and distribution of scholarships under s.
				115.7915(4m) and
				(4p), Stats., and the application and
				approval procedures for pupils and eligible schools under s.
				115.7915,
				Stats.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 49 - Special Needs Scholarship Program › Section PI 49.03 - School requirements

Current through June 24, 2024
(1) PRIVATE SCHOOL. A school participating in
			 the special needs scholarship program shall be a private school as defined in
			 s.
			 115.001(3r),
			 Stats.
(2) SPECIAL NEEDS
			 SCHOLARSHIP PROGRAM ADMINISTRATOR. The special needs scholarship program
			 administrator shall be one of the following:
(a) An owner of the school.
(b) An individual appointed as the school's
			 special needs scholarship program administrator by the governing body of the
			 organization operating the school.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 49 - Special Needs Scholarship Program › Section PI 49.04 - Financial information and surety bond

Current through June 24, 2024
(1) DEFINITIONS. In
			 this section:
(a) "Initial expected payment"
			 means a school's expected scholarship payment amount based on the total of the
			 following:
1. The full-time equivalent for
			 pupils expected to participate in the special needs scholarship program
			 multiplied by the per pupil payment amount determined under s.
			 115.7915(4m),
			 Stats. The full-time equivalent for the pupils in this subdivision shall be
			 based on the number of scholarships identified as available in the school's
			 notice of intent to participate filed under s.
			 PI
			 49.03(3).
2. 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).
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 49 - Special Needs Scholarship Program › Section PI 49.05 - Pupil application requirements

Current through June 24, 2024
(1) EXPLANATION OF
			 RIGHTS AND SPECIAL EDUCATION PROGRAM PROFILE. When an applicant applies to a
			 school, the school shall provide the applicant with all of the following:
(a) An explanation of the rights of a child
			 with a disability and his or her parent in a public school compared to the
			 rights of a child with a disability and his or her parent at a private school
			 participating in a special needs scholarship program on a document provided by
			 the department under s.
			 115.7915(4)
			 (am), Stats.
(b) The profile of the school's special
			 education program required under s.
			 PI 49.03(3)
			 (c).
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 49 - Special Needs Scholarship Program › Section PI 49.06 - School year enrollment

Current through June 24, 2024
(1) DOCUMENT RETENTION. A school shall retain
			 all of the following records for at least 5 years from the end of the school
			 year in which the pupil applies or 5 years after the pupil no longer attends
			 the school, whichever occurs later, unless the department or a law enforcement
			 agency requires the school to retain the records for a longer period:
(a) Copies of all documentation required
			 under s.
			 PI
			 49.05 for all accepted and non-accepted special needs
			 scholarship program pupils who have submitted applications or transfer requests
			 to the school.
(b) Copies of any
			 documentation received for reevaluations under s.
			 115.7915(2)
			 (h), Stats.
(c) Copies of all documents required under s.
			 PI
			 49.12.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 49 - Special Needs Scholarship Program › Section PI 49.07 - Enrollment audits

Current through June 24, 2024
(1) REPORT COMPLETION AND SUBMISSION. A
			 school shall engage an auditor to compile the enrollment audit using agreed
			 upon procedures that identify ineligible pupils for whom the school has
			 received payment under s.
			 115.7915(4m) or
			 (4p), Stats., pupils with incorrect data in
			 the department's database, and additional eligible pupils qualifying the school
			 for a payment. 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. A school shall file an enrollment audit with the
			 department for the following:
(a) The third
			 Friday in September enrollment reported under s.
			 PI 49.06(5)
			 (b). A school shall file its third Friday in
			 September enrollment audit with the department by December 15.
(b) The second Friday in January enrollment
			 reported under s.
			 PI 49.06(5)
			 (b). A school shall file its second Friday in
			 January enrollment audit with the department by the first weekday in
			 May.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 49 - Special Needs Scholarship Program › Section PI 49.08 - Financial audit

Current through June 24, 2024
(1) FINANCIAL AUDIT REQUIREMENTS. 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:
(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.
(b) A school may submit
			 a financial audit that includes a modified audit opinion due to fixed assets
			 purchased in previous years not being included in the financial
			 audit.
(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.
(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.
			 115.7915(6)
			 (e), Stats., and this chapter unless the
			 modification is approved by the department.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 49 - Special Needs Scholarship Program › Section PI 49.09 - Financial audit supplemental schedule

Current through June 24, 2024
(1) ELIGIBLE
			 EDUCATION EXPENSES. The eligible education expenses included in the financial
			 audit supplemental schedule shall comply with all of the following:
(a) Eligible education expenses may only
			 include those expenses that already have or will result in a cash
			 disbursement.
(b) Eligible
			 education expenses may only include the following:
1. In a standard financial audit, expenses
			 that are in the statement of activities, except for the cost of land. The
			 amount that the school paid for land shall be included in the first year the
			 land is used for educational programming using an allocation method under par.
			 (d), if applicable.
2. In a
			 modified financial audit, expenses that would be included in the statement of
			 activities for the school year based on generally accepted accounting
			 principles except for the following:
a. The
			 amount that the school paid for land shall be included in the first year the
			 land is used for educational programming using an allocation method under par.
			 (d), if applicable.
b.
			 Post-retirement benefits may be included as an eligible education expense based
			 on the amount expended for the post-retirement benefits in the school
			 year.
(c) An
			 expense may only be included as an eligible education expense one
			 time.
(d) If an expense or
			 government assistance revenue is partially related to educational programming,
			 the school shall use an allocation method to determine the portion that is
			 related to educational programming.
(e) The following may not be included in
			 kindergarten through grade 12 eligible education expenses:
1. Contributed services, fixed assets or
			 goods.
2. Scholarship awards and
			 financial support for pupils to attend the private school, including payments
			 to parents or others on behalf of pupils.
3. Daycare expenses except expenses for
			 before or after school care for kindergarten through grade 12 pupils that are
			 enrolled in educational programming at the school.
4. Expenses for pupils who are enrolled in
			 the public school district and attending the private school.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 49 - Special Needs Scholarship Program › Section PI 49.10 - School financial requirements

Current through June 24, 2024
(1) ENGAGEMENT
			 LETTER. A school shall have a written engagement letter with each auditor
			 providing services required by this chapter. The school or auditor shall
			 provide a copy of the engagement letter to the department upon request. The
			 written engagement letter shall contain all of the following:
(a) A statement that the auditor shall comply
			 with generally accepted auditing standards and the requirements of this
			 chapter.
(b) A statement that the
			 auditor shall comply with generally accepted governmental auditing standards if
			 other governmental agencies providing funds to the school so require.
(c) The responsibilities of the school and
			 the auditor in meeting the requirements of this chapter.
(d) The services the auditor provides to the
			 school that are in addition to those audit and attestation services required
			 under this chapter.
(e) The
			 auditor's acknowledgement that the department will rely on the auditor's work
			 to fulfill the department's responsibilities under s.
			 115.7915,
			 Stats., and this chapter.
(f) The
			 auditor's compensation for the services the auditor provides to the
			 school.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 49 - Special Needs Scholarship Program › Section PI 49.11 - Auditor requirements

Current through June 24, 2024
(1) INDEPENDENCE REQUIREMENTS. An auditor
			 engaged by a school to meet the requirements under this chapter and s.
			 115.7915,
			 Stats., shall comply with the standards of the American Institute of Certified
			 Public Accountants, including all of following:
(a) An auditor shall comply with the
			 requirements of s.
			 Accy
			 1.101.
(b)
			 An auditor shall obtain the school's trial balance if completing compilation or
			 review services.
(c) Except as
			 provided in par. (d), an auditor may not post or prepare for posting typical
			 reoccurring financial transactions to the school's general ledger, including
			 cash receipts and disbursements, invoices or billings for services, billings
			 from vendors and suppliers, and payroll activity.
(d) An auditor shall obtain written approval
			 of the school's management prior to posting adjusting, correcting, and closing
			 journal entries to the school's general ledger. An auditor's working papers
			 shall document evidence of management approval for all such entries resulting
			 from a financial statement compilation, review, or audit.
(e) If an auditor assists in the preparation
			 of a school's budget, the auditor shall do all of the following:
1. Comply with s.
			 Accy
			 1.201(1) (e), regarding
			 forecasts.
2. Identify that such
			 assistance was provided, if required by the department.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 49 - Special Needs Scholarship Program › Section PI 49.12 - Quarterly reporting to parent

Current through June 24, 2024
A school shall report to the parent of a pupil participating
				in the special needs scholarship program at least quarterly using a form
				provided by the department. The report shall describe the implementation of the
				child's individualized education program or services plan, as modified by
				agreement between the school and the child's parent, and the pupil's academic
				progress.
The record of implementation and progress form may be
				  obtained at no charge from the Wisconsin department of public instruction's
				  webpage at
http://dpi.wi.gov/sms/special-needs-scholarship
.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 49 - Special Needs Scholarship Program › Section PI 49.13 - State aid payment calculation

Current through June 24, 2024
The state superintendent shall make the payments under s.
				115.7915(4m) and
				(4p), Stats., to schools participating in the
				special needs scholarship program. The state superintendent may withhold
				payment from a school under s.
				115.7915(4m) and
				(4p), Stats., if the school violates this
				chapter or s.
				115.7915,
				Stats. The state superintendent shall make the payments as follows:
(1) SEPTEMBER PAYMENT. The September payment
			 shall be based on the number of special needs scholarship program pupils at the
			 school reported under s.
			 PI
			 49.06(4). The state superintendent
			 shall calculate the September payment as 25% times the total of all of the
			 following:
(a) The full-time equivalent for
			 full scholarship pupils multiplied by the per pupil payment amount determined
			 under s.
			 115.7915(4m)
			 (a), Stats.
(b) The full-time equivalent for partial
			 scholarship pupils, as reported under s.
			 PI 49.06(4)
			 (b), multiplied by the per pupil payment
			 amount determined under s.
			 115.7915(4m)
			 (e), Stats.
(c) The prior year actual cost for pupils, as
			 reported by the school under sub. (7), and as calculated under s.
			 115.7915(4m) (a)
			 3. and (cm), Stats.