SB21-SSA1,1053,214 118.60 (7) (d) 1. b. A copy of the school's current certificate of occupancy issued
15by the municipality within which the school is located. If the private school moves
16to a new location, the private school shall submit a copy of the new certificate of
17occupancy issued by the municipality within which the school is located to the
18department before the attendance of pupils at the new location and before the next
19succeeding date specified in s. 121.05 (1) (a). If the municipality within which the
20private school is located does not issue certificates of occupancy, the private school
21may submit a certificate of occupancy issued by the local or regional governmental
22unit with authority to issue certificates of occupancy or a letter or form from the
23municipality within which the private school is located that explains that the
24municipality does not issue certificates of occupancy. A temporary certificate of

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1occupancy does not meet the requirement of this subdivision. This subdivision
2applies only to a private school located in an eligible school district.

SB21-SSA1,1053,94 118.60 (7) (dr) A private school participating in the program under this section
5may elect to maintain an electronic copy of any application submitted on behalf of
6and any correspondence to or about a pupil attending the private school under this
7section instead of a paper copy of the application and correspondence. The private
8school shall maintain electronic copies of pupil applications and correspondence for
9a period of at least 5 years.

SB21-SSA1,1053,1511 118.60 (7) (e) Each private school participating in the program under this
12section shall administer the examinations required under s. 118.30 (1t) or
13examinations permitted under s. 118.301 (3) to pupils attending the school under the
14program. The private school may administer additional standardized tests to such
15pupils.

SB21-SSA1,1053,2018 118.60 (10) (a) 3. Failed to refund to the state any overpayment made under
19s. 118.60 (4) (b), 2011 stats., or s. 118.60 (4) (bg), 2011 stats., or under sub. (4) (bg) or
20(4m) by the date specified by department rule.

SB21-SSA1,1054,522 118.60 (11) (bm) No later than 90 days after receiving a financial audit under
23sub (7) (am), certify the financial audit. During the 90-day period between receipt
24and certification, the department's contact with the auditor shall be limited to a
25single written communication. The department's single written communication to

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1the auditor may include only matters that individually impact the private school's
2financial statement by an amount that is greater than 1 percent of the total amount
3the private school received under this section for the previous school year. An auditor
4who receives a written communication under this paragraph shall respond to the
5department within 15 days of receiving the written communication.

SB21-SSA1,1054,1412 119.02 (1) "Board" means the board of school directors in charge of the public
13schools of a city of the 1st class other than those public schools transferred to the
14opportunity schools and partnership programs under s. 119.33 or subch. II.

SB21-SSA1,1054,1716 119.02 (2g) "Commissioner" means the individual in charge of the opportunity
17schools and partnership program under subch. II.

SB21-SSA1,1054,2019 119.02 (4) "Opportunity schools and partnership program" means the program
20under s. 119.33 or the program under subch. II.

SB21-SSA1,1055,922 119.04 (1) Subchapters IV, V and VII of ch. 115, ch. 121 and ss. 66.0235 (3) (c),
2366.0603 (1m) to (3), 115.01 (1) and (2), 115.28, 115.31, 115.33, 115.34, 115.343,
24115.345, 115.363, 115.365 (3), 115.38 (2), 115.415, 115.445, 118.001 to 118.04,
25118.045, 118.06, 118.07, 118.075, 118.076, 118.10, 118.12, 118.125 to 118.14, 118.145

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1(4), 118.15, 118.153, 118.16, 118.162, 118.163, 118.164, 118.18, 118.19, 118.20,
2118.223, 118.225, 118.24 (1), (2) (c) to (f), (6), (6m), (8), and (10), 118.245, 118.255,
3118.258, 118.291, 118.292, 118.293, 118.30 to 118.43, 118.46, 118.50, 118.51, 118.52,
4118.53, 118.55, 118.56, 120.12 (2m), (4m), (5), and (15) to (27), 120.125, 120.13 (1), (2)
5(b) to (g), (3), (14), (17) to (19), (26), (34), (35), (37), (37m), and (38), 120.137, 120.14,
6120.21 (3), and 120.25 are applicable to a 1st class city school district and board but
7not, unless explicitly provided in this chapter or in the terms of a contract, to the
8commissioner or to any school transferred to an opportunity schools and partnership
9program.

SB21-SSA1,1055,1412 119.12 (6) (a) (intro.) The city attorney of the city shall be the legal adviser of
13and attorney for the board, except that the board may shall retain an attorney to
14represent the board in any matter if any of the following applies:

SB21-SSA1,1055,17 151. The mayor, the common council, the city attorney, or the board determines
16that it the board requires specialized legal expertise not possessed by the city
17attorney, the.

SB21-SSA1,1055,20 182. The mayor, the common council, the city attorney , or the board determines
19that the city attorney does not have sufficient staff to adequately represent the
20interests of the board or.

SB21-SSA1,1055,22 213. The mayor, the common council, the city attorney, or the board determines
22that a conflict of interest exists.

SB21-SSA1,1056,2 23(b) The city attorney shall notify the board as soon as a determination is made
24under par. (a) that the city attorney is unable to represent the board. The board shall

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1provide the city attorney with reasonable notice of any board meeting at which the
2board will consider retention of an attorney.

SB21-SSA1,1056,114 119.16 (1n) Contract with the superintendent of schools or with the
5commissioner. Notwithstanding sub. (1m), immediately upon the transfer of a public
6school to an opportunity schools and partnership program under s. 119.33 or subch.
7II, the board shall make the superintendent of schools or the commissioner,
8respectively, an agent of the board under any lease between the board and the city
9and shall transfer to the superintendent of schools or the commissioner, respectively,
10the possession, care, control, and management of all land, buildings, facilities, and
11other property that is part of the school being transferred.

SB21-SSA1,1056,1813 119.16 (2) Establish schools and districts. The board shall maintain the
14public schools in the city, other than those public schools transferred to the
15opportunity schools and partnership programs under s. 119.33 and subch. II, and
16shall establish, organize and maintain such schools as the board determines are
17necessary to accommodate the children entitled to instruction therein. The board
18shall divide the city into attendance districts for such schools.

SB21-SSA1,1057,220 119.16 (8) Budget. (a) Annually before adopting its budget for the ensuing
21school year and at least 5 days before transmitting its completed budget under par.
22(b), the board shall hold a public hearing on the proposed school budget at a time and
23place fixed by the board. At least 45 days before the public hearing, the board shall
24notify the superintendent of schools and the commissioner of the date, time, and

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1place of the hearing. At least one week before the public hearing, the board shall
2publish a class 1 notice, under ch. 985, of the public hearing.

SB21-SSA1,1057,113 (b) The board shall transmit its completed budget to the common council on or
4before the first Monday in August of each year on forms furnished by the auditing
5officer of the city, and shall include in the budget the information specified under s.
6119.46 (1) for all public schools in the city under this chapter, including the schools
7transferred to the opportunity schools and partnership programs under s. 119.33 and
8subch. II. The board shall itemize those portions of the budget allocated to schools
9transferred to the opportunity schools and partnership programs under s. 119.33 and
10subch. II. Such completed budget shall be published with the budget summary under
11s. 65.04 (2) or 65.20 and budget under s. 65.05 (7).

SB21-SSA1,1057,1613 119.16 (9) School budget. Annually, the board shall prepare a budget for each
14school in the school district operating under this chapter, other than the schools
15transferred to the opportunity schools and partnership programs under s. 119.33 and
16subch. II.

SB21-SSA1,1057,2518 119.16 (15) Aggregate assessment data of pupils attending a school
19transferred to an opportunity schools and partnership program. Upon receipt
20from the superintendent of schools of pupil assessment and achievement data under
21s. 119.33 (2) (d) or from the commissioner of pupil assessment and achievement data
22under s. 119.9002 (4) for pupils enrolled in schools transferred to an opportunity
23schools and partnership program, the board may not make any modifications to the
24data but shall transmit that data to the state superintendent along with the report
25submitted under s. 119.44.

SB21-SSA1,1058,63 119.18 (1r) (a) The Subject to par. (b), the board may adopt and modify or repeal
4rules for its own government and for the organization, discipline and management
5of the public schools which shall promote the good order and public usefulness of the
6public schools.

SB21-SSA1,1058,108 119.18 (1r) (b) The board may not establish by rule any limit on the number
9of pupils who may enroll in a charter school that is not an instrumentality of the
10school district, as determined under s. 118.40 (7).

SB21-SSA1,1058,2415 119.23 (2) (a) 1. a. The pupil is a member of a family that has a total family
16income that does not exceed an amount equal to 3.0 times the poverty level
17determined in accordance with criteria established by the director of the federal
18office of management and budget. In this subdivision and sub. (3m), family income
19includes income of the pupil's parents or legal guardians. The Except as provided in
20subd. 1. d., the family income of the pupil shall be verified as provided in subd. 1. b.
21A pupil attending a private school under this section whose family income increases,
22including a pupil who attended a private school under this section in the 2010-11
23school year and whose family income has increased, may continue to attend a private
24school under this section.

SB21-SSA1,1059,8

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1119.23 (2) (a) 1. d. In this subd. 1. d., "eligible school district" has the meaning
2given in s. 118.60 (1) (am). The family income of a pupil does not need to be verified
3under subd. 1. b. for a pupil who resided in a school district other than an eligible
4school district and other than the school district operating under this chapter in a
5school year, attended a participating private school under the program under s.
6118.60 in a school district other than an eligible school district in that school year,
7and applies to attend a participating private school in the program under this section
8in the school year immediately following that school year.

SB21-SSA1,1059,1910 119.23 (2) (a) 3. Except as provided in sub. (2) par. (ag) 1., the private school
11notified the state superintendent of its intent to participate in the program under
12this section or in the program under s. 118.60, and paid the nonrefundable annual
13fee set by the department, by February 1 January 10 of the previous school year. The
14notice shall specify the number of pupils participating in the program under this
15section and in the program under s. 118.60 for which the school has space. The
16department shall by rule set the fee charged under this subdivision at an amount
17such that the total fee revenue covers the costs of employing one full-time auditor
18to evaluate the financial information submitted by private schools under sub. (7)
19(am) and (d) 2. and 3. and under s. 118.60 (7) (am) and (d) 2. and 3.

SB21-SSA1,1059,2521 119.23 (2) (a) 6. a. Except as provided in subd. 6. c., all of the private school's
22teachers have a teaching license issued by the department or a bachelor's degree or
23a degree or educational credential higher than a bachelor's degree, including a
24masters or doctorate, from an a nationally or regionally accredited institution of
25higher education.

SB21-SSA1,1060,42 119.23 (2) (a) 6. b. All of the private school's administrators have at least a
3bachelor's degree from an a nationally or regionally accredited institution of higher
4education or a teaching license or administrator's license issued by the department.

SB21-SSA1,1060,176 119.23 (3) (a) (intro.) The pupil or the pupil's parent or guardian shall submit
7an application, on a form provided by the state superintendent, to the participating
8private school that the pupil wishes to attend. If more than one pupil from the same
9family applies to attend the same private school, the pupils may use a single
10application. Within 60 days after receiving the application, the private school shall
11notify each applicant, in writing, whether his or her application has been accepted.
12If the private school rejects an application, the notice shall include the reason. A
13private school may reject an applicant only if it has reached its maximum general
14capacity or seating capacity. The state superintendent shall ensure that the private
15school determines which pupils to accept on a random basis, except that the private
16school may give preference to the following in accepting applications to any of the
17following, in order of preference listed:

SB21-SSA1,1060,2119 119.23 (3) (a) 1. Pupils who attended the private school under this section
20during the previous school year prior to the school year for which the application is
21being made.

SB21-SSA1,1061,223 119.23 (3) (a) 2. Siblings of pupils who attended the private school during the
24school year prior to the school year for which the application is being made and to

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1siblings of pupils who have been accepted to the private school for the school year for
2which the application is being made described in subd. 1.

SB21-SSA1,1061,64 119.23 (3) (a) 3. Pupils who attended another a different private school under
5this section or s. 118.60 during the previous school year prior to the school year for
6which the application is being made.

SB21-SSA1,1061,88 119.23 (3) (a) 4. Siblings of pupils described in subd. 3.

SB21-SSA1,1061,1210 119.23 (3) (a) 5. Siblings of those pupils who have been randomly accepted to
11attend the private school under this section and who did not attend a private school
12under this section or s. 118.60 during the previous school year.

SB21-SSA1,1061,1814 119.23 (4) (a) Annually, on or before October 15 1, a private school participating
15in the program under this section shall file with the department a report stating its
16summer average daily membership equivalent and its summer choice average daily
17membership equivalent attendance for each day of summer school for the purpose
18of sub. (4m).

SB21-SSA1,1062,721 119.23 (4) (bg) 3. In the 2015-16 school year and in each school year thereafter,
22upon receipt from the pupil's parent or guardian of proof of the pupil's enrollment in
23the private school during a school term, except as provided in subd. 5., the state
24superintendent shall pay to the private school in which the pupil is enrolled on behalf
25of the pupil's parent or guardian, from the appropriation under s. 20.255 (2) (fu), the

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1lesser of the following: b. Except as provided in subd. 5., an amount equal to the sum
2of the maximum amount per pupil the state superintendent paid a private school
3under this section in the previous school year for the grade in which the pupil is
4enrolled; the amount of the per pupil revenue adjustment under s. 121.91 (2m) for
5the current school year, if positive; and the change in the amount of statewide
6categorical aid per pupil between the previous school year and the current school
7year, as determined under s. 118.40 (2r) (e) 2p., if positive.

SB21-SSA1,1062,1410 119.23 (4) (bg) 5. (intro.) If the pupil described in subd. 3. is enrolled in a private
11school that enrolls pupils under the program in any grade between kindergarten to
128 and also in any grade between 9 to 12, the state superintendent shall substitute
13for the amount described in subd. 3. b. the amount determined under subd. 4. a. to
14d., with the following modifications:

SB21-SSA1,1062,2017 119.23 (4s) Notwithstanding subs. (4), (4m), and (4r), a pupil attending a
18private school participating in the program under this section who is receiving a
19scholarship under s. 115.7915 shall not be counted as a pupil attending the private
20school under this section under sub. (4), (4m), or (4r).

SB21-SSA1,1063,223 119.23 (6m) (b) 3. For each of the previous 5 school years in which the private
24school has participated in the program under this section, all of the following

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1information: d. To to the extent permitted under 20 USC 1232g and 43 CFR part 99,
2pupil scores on all standardized tests administered under sub. (7) (e) s. 118.30 (1s).

SB21-SSA1,1063,106 119.23 (7) (am) 2m. Each private school participating in the program under this
7section is subject to uniform financial accounting standards established by the
8department. Annually by September 1 October 15 following a school year in which
9a private school participated in the program under this section, the private school
10shall submit to the department all of the following:

SB21-SSA1,1064,1711 a. An independent financial audit of the private school conducted by an
12independent certified public accountant, accompanied by the auditor's statement
13that the report is free of material misstatements and fairly presents pupil costs
14under sub. (4) (bg). The audit under this subdivision shall be limited in scope to those
15records that are necessary for the department to make payments under subs. (4) and
16(4m) the private school's eligible education expenses, and beginning in the 2nd school
17year a private school participates in the program under this section, a copy of the
18management letter prepared by the auditor. The audit shall be prepared in
19accordance with generally accepted accounting principles with allowable
20modifications for long-term fixed assets acquired before 2014. The audit shall
21include a calculation of the private school net eligible education expenses and a
22calculation of the balance of the private school's fund for future eligible education
23expenses. The audit under this subdivision shall be limited in scope to those records
24that are necessary for the department to make payments under subs. (4) and (4m).
25The auditor shall conduct his or her audit, including determining sample sizes and

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1evaluating financial viability, in accordance with the auditing standards established
2by the American Institute of Certified Public Accountants. The department may not
3require an auditor to comply with standards that exceed the scope of the standards
4established by the American Institute of Certified Public Accountants. If a private
5school participating in a program under this section is part of an organization and
6the private school and the organization share assets, liabilities, or eligible education
7expenses, the private school may submit an audit of the private school or of the
8organization of which it is a part. If a private school that is part of an organization
9with which it shares assets, liabilities, or eligible education expenses submits an
10audit of only the private school, the independent auditor shall use his or her
11professional judgment to allocate any shared assets, liabilities, and eligible
12education expenses between the organization and the private school. If a private
13school participating in the program under this section also accepts pupils under s.
14118.60, the private school may submit one comprehensive financial audit to satisfy
15the requirements of this subdivision and s. 118.60 (7) (am) 1 2m. The private school
16shall include in the comprehensive financial audit the information specified under
17s. 118.60 (7) (am) 1 2m.

SB21-SSA1,1065,318 b. Evidence of sound fiscal and internal control practices, as prescribed by the
19department by rule. An independent auditor engaged to evaluate the private school's
20fiscal and internal control practices shall conduct his or her evaluation, including
21determining sample sizes, in accordance with attestation standards established by
22the American Institute of Certified Public Accountants. The independent auditor
23engaged to evaluate the private school's fiscal and internal control practice shall also
24review any concerns raised in the private school's management letter submitted
25under subd. 2m. a. The fact that a private school reports a negative reserve balance

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1alone is not evidence that the private school does not have the financial ability to
2continue operating or that the private school does not follow sound fiscal and internal
3control practices.

SB21-SSA1,1065,135 119.23 (7) (am) 1m. In this paragraph, "eligible education expenses" means all
6direct and indirect costs associated with a private school's educational programming
7for pupils enrolled in grades kindergarten to 12 that are reasonable for the private
8school to achieve its educational purposes, as determined by the governing body of
9the private school and reviewed by an independent auditor. "Eligible education
10expenses" include expenses related to management, insurance, transportation,
11extracurricular programming and activities, facility and equipment costs,
12development expenses, and programming that provides child care services before
13school, after school, or both before and after school.