In accordance with s. 13.94 (1)(dd), we perform an annual audit of the financial statements of the Department of Employee Trust Funds.

In accordance with s. 13.94 (1s) and a contract with the Educational Communications Board, we perform an annual audit of the financial statements of the ECB Television Network, ECB Radio Network, and the Wisconsin Public Broadcasting Foundation, Inc.’s Television Fund and Radio Fund.

In accordance with s. 13.94 (1s) and a contract with the University of Wisconsin-Extension, we perform an annual audit of the financial statements of WHA Television and Radio.

In compliance with s. 13.94 (1)(df), we perform an audit of performance once every two years.

In accordance with s. 13.94 (1)(de), we perform an audit at least every three years of the fund's financial statements.

In compliance with s. 13.94 (1)(s) and contracts with state agencies, including the University of Wisconsin System, we perform an annual federal compliance audit of the State of Wisconsin.

Under agreements with state agencies, we perform an annual audit of the State of Wisconsin's financial statements.

In accordance with ss. 13.94 (1)(b) and (1s), and a contract with the University of Wisconsin System, we perform an annual audit of the System’s financial statements.

In compliance with s. 13.94 (1)(df), s. 25.17 (51), and a contract with the State of Wisconsin Investment Board, we perform an annual audit of the Board’s financial statements.

In compliance with s. 13.94 (1)(de), we perform an audit of the State Life Insurance Fund's financial statements.

(1) AUDIT.

1. The legislative audit bureau shall perform a financial and performance evaluation audit of virtual charter schools. The audit shall do all of the following:
   1. Compare the amount paid by the state for pupils attending a virtual charter school through the Open Enrollment Program to the actual educational costs of pupils attending virtual charter schools.
   2. Compare the cost of educating pupils in virtual charter schools to the cost of educating pupils in other public schools.
   3. Determine the actual and potential effects of state payments for pupils attending virtual charter schools through the Open Enrollment Program on the budgets of the school districts in which the pupils reside and on other school districts.
   4. Compare the academic achievement of pupils who attend virtual charter schools to the academic achievement of pupils of similar socioeconomic backgrounds who attend other public schools.
   5. Determine the amount of pupil-teacher contact and one-on-one pupil-teacher interaction, categorized by grade level, occurring in virtual charter schools, as compared to other public schools.
   6. Determine the percentage of pupils attending virtual charter schools to which each of the following applied in the previous school year:
      1. The pupils did not attend school.
      2. The pupils attended a public school other than a virtual charter school.
      3. The pupils attended a private school.
      4. The pupils attended a home-based private educational program.
   7. Determine the level of satisfaction that pupils attending virtual charter schools and their parents or guardians enjoy with their schools.
   8. Determine the extent to which virtual charter schools have created innovative educational programs.
   9. Determine the extent to which special education and related services are provided to children with disabilities who attend virtual charter schools.
   10. Determine the effect of the enrollment limit under section 118.40 (8) (h) of the statutes, as created by this act, on the ability of pupils to attend virtual charter schools.
2. The bureau shall submit copies of the audit report to the chief clerk of each house of the legislature for distribution to the appropriate standing committees in the manner provided in section s. 13.172 (3) of the statutes by December 30, 2009.