Tax 13.08(1)(L)
(L) Expenses related to water monitoring and provision of water under s.
293.65 (5), Stats., incurred by a city, town, or village.
Tax 13.08(2)
(2) Notice of intent payments. Once a notice of intent to collect data is filed pursuant to s.
293.31 (1), Stats., funds disbursed up until 6 months after the signing of the local agreement according to s.
293.43, Stats., in accordance with s.
70.395 (2) (fm), Stats., may be spent for purposes directly in response to the negotiation of a local agreement, although the expenditure may be after the 6 month period, limited to:
Tax 13.08(2)(a)
(a) Facilitating communications with the mining company and state agencies.
Tax 13.08(2)(c)
(c) Reviewing and commenting on the mining reclamation plans, permit applications, the environmental impact statement, the notice of intent to collect data, or any other submittal to state agencies under the mining permit application and environmental review process.
Tax 13.08(2)(d)
(d) Developing written solutions to potential mining-induced growth problems.
Tax 13.08(2)(e)
(e) Developing and recommending priorities for local action.
Tax 13.08(2)(f)
(f) Legal counsel and technical consultants in the areas of transportation, utilities, economic, environmental, and social impacts, and municipal services in accordance with s.
70.395 (2) (fm), Stats.
Tax 13.08(2)(g)
(g) Public participation activities directly related to the review of the proposed mining project by state agencies.
Tax 13.08(2)(i)
(i) Preparation of areawide community service plans which identify social, economic, educational, and environmental impacts associated with mining and set forth a plan for minimizing the impacts.
Tax 13.08(2)(k)
(k) Necessary supplies and materials pertaining to the activities listed in this subsection.
Tax 13.08(3)
(3) Construction period payments. Once mine construction begins, funds disbursed in accordance with s.
70.395 (2) (d) 5., Stats., may be spent for purposes directly in response to mine construction, limited to:
Tax 13.08(3)(g)
(g) Provision of educational services in a school district.
Tax 13.08(3)(k)
(k) Other expenses incurred as a direct result of mine construction.
Tax 13.08(4)
(4) Operation period payments. Once mining begins, discretionary payments made in accordance with s.
70.395 (2) (g), Stats., and payments paid to counties in accordance with s.
70.395 (2) (d) 1. and
1m., Stats., may be spent for mining related purposes, limited to:
Tax 13.08(5)
(5) Curtailment and cessation period payments. In preparation for either the permanent or temporary cessation of mining, discretionary payments made in accordance with s.
70.395 (2) (g), Stats., and first dollar payments paid to counties in accordance with s.
70.395 (2) (d) 1. and
1m., Stats., may be spent for mining related purposes limited to:
Tax 13.08(5)(e)
(e) Analysis and implementation of plans to address economical, social, educational, and environmental impacts of the mine closing.
Tax 13.08(5)(g)
(g) Expenses attributable directly to the temporary or permanent closing of a mine.
Tax 13.08(6)
(6) Other mining-related costs. Municipalities may seek approval from the board for other mining-related projects not outlined in this section. Applications seeking expenditure approval shall contain:
Tax 13.08(6)(c)
(c) Documentation that the proposal is well reasoned, cost effective, and will accomplish its purpose.
Tax 13.08(7)
(7) Special county expenditures. First dollar payments received by counties under
s. Tax 13.06 (1), may also be applied as follows:
Tax 13.08(7)(a)
(a) A county's first dollar payment may be placed in a county mining investment fund for investment by the state investment board or placed in a financial institution located in the state. Funds may be withdrawn to alleviate impacts associated with the closing of the mine in the county or the curtailment of mining activity in the county. If a county deposits funds in the county mining investment fund, withdrawals are subject to the restrictions contained in s.
25.65, Stats. If a county deposits mining impact funds with a financial institution, withdrawals made within 10 years of deposit shall be subject to review and approval of the board. The county shall notify the board of withdrawals made 10 years after deposit. The county shall report annually to the board any deposits, withdrawal, and use of funds in that year.
Tax 13.08(7)(b)
(b) A maximum of $25,000 of a county's first dollar payment may be distributed to any town, city, or village in the county.
Tax 13.08(7)(c)
(c) For metalliferous mining related purposes as defined by the board, in addition to those listed in
s. Tax 13.08.
Tax 13.08(8)
(8) Other allowable expenditures. Discretionary grants and other funds disbursed by the board may be applied toward a variety of uses as they relate directly to a mining impact project. In general, costs for the compensation of personal services, costs of materials and supplies, travel, and other administrative costs are allowable. All expenditures shall comply with state and local laws, rules, and policies. Costs which shall not be allowed include:
Tax 13.08(8)(a)
(a) Costs incurred prior to, and after, the effective date of a discretionary grant period.
Tax 13.08(8)(b)
(b) Costs of social activities, ceremonies, amusements, and other entertainment.
Tax 13.08(8)(c)
(c) Costs incurred for lobbying members of the legislature or other legislative activities.
Tax 13.08(8)(d)
(d) Costs incurred which are not directly related to the eligible funding activities listed in this chapter.
Tax 13.08(9)
(9) Mining-related purposes. Except for any first dollar payments to a city, village, town, or Native American community, all funds distributed to a municipality by the board shall be used for mining-related purposes, in accordance with s.
70.375 (1) (bm), Stats.
Tax 13.08 History
History: Cr.
Register, November, 1982, No. 323, eff. 12-1-82; r. and recr.
Register, February, 1986, No. 362, eff. 3-1-86; am. (1) (intro.), renum. (2) and (3) to be (7) and (8) and am., r. (4) and (5), cr. (2) to (6),
Register, September, 1986, No. 369, eff. 10-1-86; emerg. am. (2) (intro.), (f) and (7) (a), eff. 2-14-92; emerg. am. (2) (intro.) (c), (f), (3) (a), (4) (a) and (7) (a), renum. (3) (j) to be (3) (k), cr. (3) (j), eff. 5-17-93; am. (1) (intro.), (2) (intro.) (c), (f), (3) (a), (4) (a), (7) (a) and (b), renum. (1) 11. to be (1) (k), renum. (3) (j) to be (3) (k), cr. (1) (L), (3) (j) and (9),
Register, August, 1993, No. 452, eff. 9-1-93; corrections in (1) (h), (L), and (2) (intro.) made under s. 13.93 (2m) (b) 7., Stats.,
Register September 2006 No. 609.
Tax 13.09(1)(1) All funds received from the board shall be placed in a segregated account. The board may require financial audits of the recipients of payments under s.
70.395 (2) (d) through
(g), Stats. The financial audit may be conducted as part of a municipality's annual audit, if one is conducted. The costs of the audits shall be paid by the board from the appropriation under s.
20.566 (7) (g), Stats. The audits shall consist of 3 parts:
Tax 13.09(1)(a)
(a) An examination of the municipality's financial statements to assess the fairness with which they were reported;
Tax 13.09(1)(b)
(b) An evaluation of the expenditures to ensure that the grant funds were used for mining impact activities and complied with the grant contract and state laws and rules; and
Tax 13.09(1)(c)
(c) A review of the municipality's internal accounting system to determine whether the grant was carefully managed, and where needed, provide suggestions to improve in-house procedures.
Tax 13.09(2)
(2) The board shall attempt to insure that all grant recipients are audited periodically. In determining whether a grant recipient is to be audited in a particular year, the board shall give priority to:
Tax 13.09(2)(a)
(a) Grant recipients whose expenditure reports indicate that a financial accounting, compliance, or management problem exists.
Tax 13.09(2)(b)
(b) Grant recipients who have received grants of $25,000 or more for a given project or for a given year.
Tax 13.09(2)(c)
(c) Any other circumstances which might indicate that an audit would be in the public interest.
Tax 13.09 History
History: Cr.
Register, November, 1982, No. 323, eff. 12-1-82; r. and recr.
Register, February, 1986, No. 362, eff. 3-1-86; r. (3),
Register,, September, 1986, No. 369, eff. 10-1-86; correction in (1) (intro.)made under s. 13.93 (2m) (b) 7., Stats.,
Register September 2006 No. 609.
Tax 13.10
Tax 13.10
Fiscal guidelines. All funds disbursed under this chapter shall be governed by the following provisions:
Tax 13.10(1)
(1) Segregated accounts. All funds disbursed by the board shall be placed by the recipient government in a separate account and the use of funds clearly and directly identified by the accounting procedures listed in
s. Tax 13.11.
Tax 13.10(2)
(2) Investments. Funds may be invested by recipient governments where the investment of revenue is permitted under state and local law. Interest earned on investments shall be credited to the recipient's segregated mining impact account and is subject to the same limitations which govern the accounting and expenditure of funds in this chapter. Funds may be invested separately or, for investment purposes, pooled with other cash of the jurisdiction. Where a governmental unit operates a pooled-cash investment program, it shall have an equitable procedure for allocating the interest earned on the total portfolio among all funds from which the cash was pooled.
Tax 13.10(3)
(3) Loans. The recipient municipality may not loan funds to other activities, programs, or projects.
Tax 13.10(4)
(4) Indirect or administrative costs. All administrative costs shall be accounted for in sufficient detail to document the expenditures. No flat percentage rates or indirect cost rates shall be used.
Tax 13.10(5)
(5) Travel expenses. Funds may be used to cover reasonable and necessary travel expenses pertaining to mining-related activities. Fund recipients may not claim or authorize rates which exceed the rates allowed by the state of Wisconsin, department of administration. All travel expense rates used by a fund recipient shall be consistent with travel expense rates paid for other activities of the recipient government. If the recipient chooses to pay travel expenses which are higher than state rates, that municipality shall pay the additional cost. Only reasonable and necessary travel expenses shall be claimed.
Tax 13.10 Note
Note: Travel rates allowed by the Wisconsin department of administration are available upon request from the board.
Tax 13.10(6)
(6) Meeting rates. Fund recipients may claim or authorize costs up to $20 per person for attending mining-related meetings. All meeting rates claimed by the fund recipient shall be consistent with the meeting rate paid for other activities of that municipality. If the recipient chooses to pay a meeting rate higher than $20 per person, that municipality shall pay the additional cost.
Tax 13.10(7)
(7) Legal fees. Fund recipients may claim reimbursement for legal counsel for mining-related purposes, pursuant to s.
70.395 (2) (hw), Stats. Recipients which use funds to pay their own attorney shall use the hourly rate which is consistent with other work the attorney does for that recipient.
Tax 13.10(8)
(8) Supplies and materials. Supplies and materials purchased with mining impact funds shall be purchased at costs which are consistent with costs paid by that municipality for its own supplies and services.
Tax 13.10(9)
(9) Procurement of services. Fund recipients shall solicit a minimum of 3 proposals when purchasing services for $2,000 or more. This subsection shall apply to technical, planning, engineering, and other consulting and professional services. Public works projects paid with mining impact funds are subject to provisions outlined in ss.
59.08,
60.47, and
62.15, Stats. Procurement procedures shall:
Tax 13.10(9)(b)
(b) Maximize open and free competition for services needed.
Tax 13.10(9)(c)
(c) Ensure the buyer-seller relationship is free from conflicts of interest or the appearance of conflicts of interest.
Tax 13.10(9)(d)
(d) Ensure the reasons a particular consultant or contractor was chosen are clearly documented.
Tax 13.10(9)(e)
(e) Ensure sufficient records are available to document the significant history of the procurement.
Tax 13.10(9)(f)
(f) Ensure services are obtained efficiently and economically.
Tax 13.10(9)(g)
(g) Ensure that the services are provided by bidders with technical expertise and professional experience in the areas for which the expertise is sought.
Tax 13.10(10)
(10) Contracts. All services for $2,000 or more, procured with mining impact funds, shall be clearly described in a written contract. The contract shall delineate the terms, conditions, and specification of the services.
Tax 13.10(11)
(11) Hiring. Hiring of personnel for mining-related purposes shall be done in an open and fair manner.
Tax 13.10(12)
(12) Other expenditures. Fund recipients shall also ensure all expenditures are:
Tax 13.10(13)
(13) Expenditures not allowed. Fund recipients may not claim expenditures for:
