Wisconsin Code § 119.75

First grade programs
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(1) The board shall provide
expanded educational opportunities for first grade pupils who
have participated in an expanded 5-year-old kindergarten program under s. 119.71.
(2) Annually, the board shall spend at least $1,070,000 to pay
the costs of teachers, aides and other support staff, transportation
of staff to pupils’ homes, in-service programs, parental involvement programs and instructional materials related to the programs under sub. (1). The board may not use the funds to provide
facilities to house the programs under sub. (1) or to pay pupil
transportation or indirect administrative costs associated with the
programs under sub. (1).

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