Wisconsin Code § 115.88

State aid
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(1) PERSONNEL. (a) A school board,
board of control of a cooperative educational service agency, operator of a charter school established under s. 118.40 (2r) or (2x),
operator of a school under a contract with a school board under s.
118.40 that is not an instrumentality of a school district, or, upon
authorization of the county board, a county children with disabilities education board may employ, for a special education program, either full-time or part-time licensed teachers, licensed coordinators of special education, school nurses, licensed school
social workers, licensed school psychologists, licensed school
counselors, paraprofessionals, licensed consulting teachers to
work with any teacher of regular education programs who has a
child with a disability in a class, and any other personnel approved by the department.
(b) A school board, board of control of a cooperative educational service agency, operator of a charter school established under s. 118.40 (2r) or (2x), operator of a school under a contract
with a school board under s. 118.40 that is not an instrumentality
of a school district, or, upon authorization of the county board, a
county children with disabilities education board may contract
with private or public agencies for substitute teaching and paraprofessional staffing services, physical or occupational therapy
services, orientation and mobility training services, educational
interpreter services, educational audiology, speech and language
therapy, pupil transition services for eligible pupils who are 18 to
21 years old, or any service approved by the state superintendent,
on the basis of demonstrated need.
(1m) PROGRAM AID. (a) Subject to par. (b), if the state superintendent is satisfied that the special education program has been
maintained during the preceding school year in accordance with
law, the state superintendent shall certify to the department of administration in favor of each county, cooperative educational service agency, charter school established under s. 118.40 (2r) or
(2x), and school district maintaining such special education program a sum equal to the amount expended by the county, agency,
charter school, and school district during the preceding year for
salaries of personnel and services enumerated in sub. (1) (a) and
(b) and other expenses approved by the state superintendent, as
costs eligible for reimbursement from the appropriation under s.
20.255 (2) (b).
(ag) Subject to par. (b), if the state superintendent is satisfied
that the special education program of an operator of a school under a contract with a school board under s. 118.40 that is not an
instrumentality of a school district has been maintained during
the previous school year in accordance with law, the state superintendent shall certify to the department of administration in favor of the school board a sum equal to the amount expended by
the operator during the previous school year for salaries of per-

sonnel and services enumerated in sub. (1) (a) and (b) and other
expenses approved by the state superintendent as costs eligible
for reimbursement from the appropriation under s. 20.255 (2) (b).
Within 30 days of its receipt, the school board shall pay to the operator of the school under a contract with the school board the aid
received under this paragraph.
(b) The department shall promulgate rules establishing the
percentage of the salaries of school nurses, licensed school social
workers, licensed school psychologists, and licensed school
counselors that may be certified under par. (a) as costs eligible for
reimbursement. For each category of personnel, the department
shall base the percentage on the average percentage of work time
that the category spends providing services to children with disabilities, including conducting evaluations under s. 115.782.
(2m) SPECIAL OR ADDITIONAL TRANSPORTATION; AID. (a)
A school board, board of control of a cooperative educational service agency, operator of a charter school established under s.
118.40 (2r) or (2x), or, upon authorization of the county board, a
county children with disabilities education board shall provide
special or additional transportation as required in the individualized education program developed for the child with a disability
under s. 115.787 (2) or as required under s. 121.54 (3). The operator of a school under a contract with a school board under s.
118.40 that is not an instrumentality of the school district shall
provide special or additional transportation under this paragraph
if the contract between the operator and the school board requires
the operator to provide the special or additional transportation.
(b) If the state superintendent is satisfied that a school board,
board of control, operator of a charter school established under s.
118.40 (2r) or (2x), or county children with disabilities education
board has provided special or additional transportation during the
previous school year as described under par. (a), the state superintendent shall certify to the department of administration in favor of the school board, board of control, operator of the charter
school, or county children with disabilities education board providing the transportation a sum equal to the amount expended by
the school board, board of control, operator of the charter school,
or county children with disabilities education board during the
previous school year as costs eligible for reimbursement from the
appropriations under s. 20.255 (2) (b).
(c) If the state superintendent is satisfied that the operator of a
school under a contract with a school board under s. 118.40 that
is not an instrumentality of the school district has provided special or additional transportation during the previous school year
as described under par. (a), the state superintendent shall certify
to the department of administration in favor of the school board a
sum equal to the amount expended by the operator during the previous school year for providing the transportation as costs eligible
for reimbursement from the appropriation under s. 20.255 (2) (b).
Within 30 days of its receipt, the school board shall pay to the operator of the school under a contract with the school board the aid
received under this paragraph.
(3) BOARD AND LODGING AID. There shall be paid the
amount expended for board and lodging and transportation between the boarding home and the special education program of
nonresident children enrolled under s. 115.82 (1) in the special
education program. The department shall certify to the department of administration in favor of each school district, cooperative educational service agency, county children with disabilities
education board, state agency of another state or private, nonsectarian special education service which operates the special education program while providing board, lodging and transportation
an amount equal to the amount expended for such board and
lodging and transportation as costs eligible for reimbursement
from the appropriation under s. 20.255 (2) (b).
(4) HOSPITALS AND CONVALESCENT HOME AID. The full cost
of special education for children in hospitals and convalescent
homes for orthopedically disabled children shall be paid from the
appropriation under s. 20.255 (2) (b). The supervision of such instruction shall be under the department and the school board of
the school district in which the hospital or convalescent home is
located. The school board of the district in which the hospital or
convalescent home is located shall submit to the department an
itemized statement of all revenues and expenditures for the actual
cost of such instruction and any other information it requires.
(6) AID FOR INSTRUCTION OUTSIDE OF DISTRICT. The department shall certify to the department of administration, in favor of
each school district, an amount equal to the amount expended for
salaries and travel expenses, as determined in advance by the
state superintendent, for providing special education outside the
school district of employment, as eligible for reimbursement
from the appropriation under s. 20.255 (2) (b).
(7) OFFSETTING RECEIPTS. In any school year, the following
revenues shall be deducted from costs aidable under this section
before aids are calculated under this section:
(a) Any federal operational revenues expended on costs aidable under this section.
(b) That portion of state tuition payments attributable to the
special annual tuition rate under s. 121.83 (1) (c) , regardless of
the school year in which the services were provided. The tuition
revenues shall be allocated to the most appropriate part of a
program.
(8) ENROLLMENT OUT OF STATE. If a child with a disability is
enrolled in a public special education program located in another
state and the state superintendent is satisfied that the program in
which the child is enrolled complies with this subchapter, the
state superintendent shall certify to the department of administration in favor of the school district in which the child resides or the
school district attended by the child under s. 118.50, 118.51, or
121.84 (1) (a) or (4) a sum equal to the amount expended by the
school district during the preceding year for the additional costs
associated with the child’s special education program as costs eligible for reimbursement from the appropriation under s. 20.255
(2) (b).
(9) DISTRIBUTION SCHEDULE. Each county, cooperative educational service agency, operator of a charter school established
under s. 118.40 (2r) or (2x) and school district entitled to state aid
under this section shall receive 15 percent of its total aid entitlement in each month from November to March and 25 percent of
its total entitlement in June.
(10) AUDIT OF ELIGIBLE COSTS. The state superintendent
may audit costs under this section and adjust the amounts eligible
for reimbursement to cover only actual, eligible costs.

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