2. The projected anticipated state fiscal effect during the current biennium of the proposed rule is: $0.00.
3. The projected net annualized fiscal impact on state funds of the proposed rule is: These rules would increase agency costs due to printing and postage costs for mailings for approximately 6,000 pharmacists. A copy of the rules and a cover letter would need to be mailed and associated with this mailing would be approximately $15,000. This cost to print and mail each rule is estimated at $2.50 multiplied by 6,000. This is a one-time cost.
Initial Regulatory Flexibility Analysis
These proposed rules will have no significant economic impact on small businesses, as defined in s. 227.114 (1) (a), Stats.
Copies of Rule and Contact Information
Copies of this proposed rule are available without cost upon request to:
Pamela Haack
Telephone (608) 266-0495
Department of Regulation and Licensing
Office of Administrative Rules
1400 East Washington Ave., Room 171
P.O. Box 8935
Madison, WI 53708
Notice of Hearing
Public Instruction
Notice is hereby given that pursuant to ss. 120.14 (4) and 227.11 (2) (a), Stats., and interpreting ss. 120.14 and 115.28 (18), Stats., the Department of Public Instruction will hold a public hearing as follows to consider the amending of ch. PI 14, relating to school district audits.
Hearing Information
The hearing will be held as follows:
Date and Time   Location
June 15, 2000   Room 041
Thursday   GEF 3 Building
3:00 – 4:30 p.m.   125 South Webster St.
  MADISON, WI
The hearing site is fully accessible to people with disabilities. If you require reasonable accommodation to access any meeting, please call David Carlson, Director, School Financial Services, at (608) 266-6968 or leave a message with the Teletypewriter (TTY) at (608) 267-2427 at least 10 days prior to the hearing date. Reasonable accommodation includes materials prepared in an alternative format, as provided under the Americans with Disabilities Act.
Copies of Rule and Contact Information
The administrative rule is available on the internet at http://www.dpi.state.wi.us/dpi/dfm/sfms/audit _1.html. A copy of the proposed rule and the fiscal estimate may be obtained by sending an email request to lori.slauson@dpi.state.wi.us or by writing to:
Lori Slauson
Administrative Rules and Federal Grants Coordinator
Dept. of Public Instruction
125 South Webster St.
P.O. Box 7841
Madison, WI 53707
Written comments on the proposed rules received by Ms. Slauson at the above address no later than Thursday, June 22, 2000, will be given the same consideration as testimony presented at the hearing. Comments submitted via email will not be accepted as formal testimony.
Analysis by the Dept. of Public Instruction
The proposed rules make several minor modifications to align s. PI 14.03, minimum standards for audit and standard school district audit contract, with Generally Accepted Accounting Principles (GAAP) as promulgated by the Governmental Accounting Standards Board (GASB) and American Institute of Certified Public Accountants (AICPA). For example:
Under s. PI 14.03 (1) (b), the rules eliminate the definition of “defalcation" because defalcation or “fraud" is covered under the AICAP audit standards. Other provisions relating to defalcation have been deleted because the rule provisions are inconsistent with the AICAP audit standards.
Under s. PI 14.03 (2) (d) 1. and the appendix, the rules now refer to financial statements prepared according to GASB standards. Again, current provisions relating to financial statements must be modified because they are inconsistent with GASB standards.
The rules also update or eliminate terminology and references to documents that are no longer used in school district audits. For example:
Under s. PI 14.03 (2) (a) and the appendix, “account groups" is a term no longer used under GASB.
Under s. PI 14.03 (2) (a) 2. a., the audit guide referred to no longer exists.
Under s. PI 14.03 (2) (a) 2. c. and the appendix, the references to circular A-128 and the Single Audit Act of 1984 have been updated.
Under s. PI 14.03 (2) (d) 4., the note following par. (2), and the appendix, the reference to a federal program audit statement is no longer necessary because such statements no longer exist. Also, under the note following par. (2) and (4), the reference to the Division for School Financial Resources and Management Services has been updated.
Under the note following s. PI 14.03 (4) and the appendix, the reference to the Wisconsin School District Audit Guide has been deleted since the guide no longer exists.
Fiscal Estimate
These rule modifications are being made in order to be consistent with Generally Accepted Accounting Principles as promulgated by the Governmental Accounting Standards Board and American Institute of Certified Public Accountants. In addition, the rule modifications will update or eliminate terminology and references to documents that are no longer used in school district audits.
The rules are considered technical and will have no fiscal effect on local government, state government, and small business.
Initial Regulatory Flexibility Analysis
The proposed rules are not anticipated to have a fiscal effect on small businesses as defined under s. 227.114 (1) (a), Stats.
Notice of Proposed Rule
Transportation
Notice is hereby given that pursuant to the authority of s. 341.14 (6r) (fm) 6., and 227.11, Stats., and according to the procedure set forth in s. 227.16 (2) (e), Stats., the Wisconsin Department of Transportation will adopt the following rule amending s. Trans 134.06 (1) (d), Wis. Adm. Code, relating to license plates for authorized special groups, without public hearing unless, within 30 days after publication of this notice on June 1, 2000, the Department of Transportation is petitioned for a public hearing by 25 natural persons who will be affected by the rule; a municipality which will be affected by the rule; or an association which is representative of a farm, labor, business or professional group which will be affected by the rule.
Contact Information
Questions about this rule and any petition for public hearing may be addressed to:
Philip Thomas, Division of Motor Vehicles
Telephone (608) 267-1857
Bureau of Vehicle Services, Room 201
P. O. Box 7911
Madison, WI 53707-7911
Analysis Prepared by the Wis. Dept. of Transportation
Statutory authority: s. 341.14 (6r) (fm) 6.
Statutes interpreted: ss. 341.14 (6r) and 341.145
General Summary of Proposed Rule. This rule-making will amend ch. Trans 134, relating to the administrative procedure for designating authorized special groups and issuing special group license plates. Currently, ch. Trans 134 prohibits a group from receiving a plate which is restricted to members of the group. The Department had prohibited restricted plates because of the administrative burden to the Division of Motor Vehicles (DMV). However, DMV has reconsidered this policy, and has developed a procedure that would allow restricted plates with a minimal administrative burden to DMV. The proposed amendment would establish this policy and procedure.
Text of Proposed Rule
Under the authority vested in the state of Wisconsin Department of Transportation by s. 341.14 (6r) (fm) 6., Stats., the Department of Transportation hereby proposes to amend a rule interpreting ss. 341.14 (6r) and 341.145, Stats., relating to authorized special groups.
SECTION 1. Trans 134.06 (1) (d) is repealed and recreated to read:
Trans 134.06 (1) (d) If the authorized special group applies to have restricted license plates, all of the following shall apply:
  1. The authorized special group shall certify eligibility of license plate applicants.
  2. The group shall collect license plate applications and submit the applications with all required fees to the Department.
  3. The group shall include in its application for designation as an authorized special group the criteria it proposes for eligibility for the restricted special license plate.
  4. As provided in s. 341.14 (6r) (fm) 5., Stats., the authorized special group may not charge any fees, administrative or otherwise, and may not require or request any contribution from a license plate applicant to obtain eligibility certification for a special plate.
  5. The authorized special group shall determine eligibility of the license plate applicant for initial issuance of the special group plate. After the Department has issued the license plate, the Department will not cancel the license plate if at some later time the license plate applicant no longer is eligible for initial issuance of the special license plate according to the authorized special group criteria.
Fiscal Estimate
The Department estimates that there will be no fiscal impact on the liabilities or revenues of any county, city, village, town, school district, vocational, technical and adult education district or sewerage district. The Department estimates that there will be no fiscal impact on state revenues or liabilities.
Initial Regulatory Flexibility Analysis
This proposed rule will have no adverse impact on small businesses.
Copies of Proposed Rule
Copies of the proposed rule can be obtained upon request, without cost, by writing to or by calling:
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