(1) The school district clerk shall include, as part of the annual school district report under s. 120.18, all of the following: (a) The average of the number of pupils enrolled on the 3rd Friday of September and the 2nd Friday of January of the previous school year, including all of the following: 1. Pupils enrolled concurrently in the school district and in a special education program operated by a county children with disabilities education board and in facilities of the school district. This subdivision does not apply beginning on the effective date of a resolution adopted under s. 115.817 (9) (c). 2. Pupils enrolled in home instruction or any other school district special education program. 3. Pupils for whom tuition is paid under s. 121.78. 5. Pupils attending a technical college under s. 118.15 (1) (b) and pupils attending an institution of higher education under s. 118.55. 6. Pupils enrolled in a special education program operated by a county children with disabilities education board under contract with the school board. This subdivision applies beginning on the effective date of a resolution adopted under s. 115.817 (9) (c). 7. Pupils enrolled in a nonsectarian private school or program or tribal school under s. 118.15 (1) (d) 4. 8. Pupils enrolled in the school operated by the Wisconsin Educational Services Program for the Deaf and Hard of Hearing or the school operated by the Wisconsin Center for the Blind and Visually Impaired under subch. III of ch. 115 for whom the school district is paying tuition under s. 115.53 (2) determined by multiplying the total number of periods in each day in which the pupils are enrolled in the local public school by the total number of days for which the pupils are enrolled in the local public school and dividing the product by 1,080. 9. Pupils enrolled in a charter school, other than a charter school under s. 118.40 (2r) or (2x). 10. Pupils attending a private school or agency under contract with the board under s. 119.235. 11. Pupils residing in the school district but attending a public school in another school district under s. 118.50, 118.51, 121.84 (4), or 121.85 (3) (a). 12. Pupils attending public school under s. 118.145 (4). 12m. Pupils attending a public school under s. 118.53. 13. Pupils attending the Challenge Academy program under s. 321.03 (1) (c). (b) The number of teachers employed in the school district on the 3rd Friday of September of the previous school year. (c) The estimated budget for the current school year which shall be based upon the uniform accounting system prescribed by the department. (d) The number of pupils for whom contracts with private education services are entered into under s. 120.13 (26). (2) Notwithstanding sub. (1), the school district clerk of the school district operating under ch. 119 shall include, as part of the annual report under s. 119.44 (2), the number of pupils enrolled on the 3rd Friday of September, the 2nd Friday of January, or the first Friday of May, whichever is highest, including the pupils specified in sub. (1) (a), and the information described in sub. (1) (b) to (d). (3) If a school district is unable to hold school on any of the dates specified in sub. (1) (a) or (2), the state superintendent shall designate alternative membership counting dates. (3m) If pupils enrolled in a school will not be in attendance at the school on any of the dates specified in sub. (1) (a) or (2) because of a regularly scheduled holiday or for a reason approved by the school board, the state superintendent shall permit the membership counting date to occur on the 3rd weekday that follows the next school day on which school is in session. (4) The school board of a school district in which a foster or group home that is not exempt under s. 70.11 is located may submit a report to the state superintendent. If the school board submits a report, it shall submit it by June 30. The report shall indicate, on a full-time equivalent basis, the number of pupils residing in such foster or group homes who were provided educational services by the school district during the current school year but were not included in the September, January, or May membership count under sub. (1) (a) or (2). The state superintendent shall adjust the school district’s membership based on the report. The state superintendent shall make proportional adjustments to the memberships of the school districts in which the pupil was previously enrolled during that school year. The state superintendent shall obtain from such school districts the information necessary to make such adjustments. The state superintendent shall promulgate rules to implement and administer this subsection.
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