Section 49.02. Definitions.

  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.

(2)  “Applicant” means a child's parent who is acting on behalf of the child, or, for a child with a disability who has reached the age of 18 and has not been adjudicated incompetent, the child.

(3)  “Applicant” means a child's parent who is acting on behalf of the child, or, for a child with a disability who has reached the age of 18 and has not been adjudicated incompetent, the child.

(4)  “Count date” means the third Friday in September and the second Friday in January except as provided under s. 121.05 (3m) , Stats.

(5)  “Department" means the Wisconsin department of public instruction.

(6)  “Eligible education expenses” means all direct and indirect costs associated with a private school's educational programming for pupils enrolled in grades kindergarten to 12.

(7)  “Financial audit” means the audit of a school required under s. 115.7915 (6) (e) , Stats., including the audit opinion.

(8)  “Full scholarship pupil” means a pupil who was determined to meet the application requirements of s. 115.7915 (2) , Stats., and this chapter, and is eligible for a payment under s. 115.7915 (4m) (a) , Stats.

(9)  “Generally accepted auditing standards” means the auditing standards prescribed by the accounting examining board under s. Accy 1.202 .

(10)  “Official attendance records” means a listing of all kindergarten through grade 12 pupils enrolled in the school by grade level.

(11)  “Parent” has the meaning given in s. 115.76 (12) , Stats.

(12)  “Partial scholarship pupil” means a pupil who was determined to meet the application requirements of s. 115.7915 (2) , Stats., and this chapter, and is eligible for a payment under s. 115.7915 (4m) (e) , Stats.

(13)  “Professional standards” means all of the following:

(a) Standards established by the accounting examining board under ch. 442 , Stats.

(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.

(c) Standards issued by the American Institute of Certified Public Accountants.

(14)  “Reserve” means the difference between the revenue received under s. 115.7915 , Stats., and the amount of net eligible education expenses for special needs scholarship program pupils.

(15)  “Scholarship” means a payment under s. 115.7915 (4m) , Stats.

(16)  “School term" has the meaning given in s. 115.001 (12) , Stats.

(17)  “School year" has the meaning given in s. 115.001 (13) , Stats.

(18)  “Special needs scholarship program administrator" means the person designated as such on the notice of intent to participate form under s. PI 49.03 (3) .

(19)  “Special needs scholarship program" means the program established under s. 115.7915 , Stats.

(20)  “State superintendent" means the state superintendent of public instruction.

(21)  “Working papers” means the record of audit procedures performed by the auditor, the relevant audit evidence obtained by the auditor, and the conclusions reached by the auditor.

History: EmR1619 : emerg. cr., eff. 6-2-16; CR 16-005 : cr., Register October 2016 No. 730 , eff. 11-1-16.