Copies of Rule and Contact Information
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:
Philip Thomas, Division of Motor Vehicles
Telephone (608) 267-1857
Bureau of Vehicle Services, Room 201
P. O. Box 7911
Madison, WI 53707-7911
Notice of Submission of Proposed Rules to the Presiding Officer of each House of the Legislature, Under S. 227.19, Stats.
Please check the Bulletin of Proceedings for further information on a particular rule.
Ch. HFS 50 - Relating to the adoption assistance program for families that adopt children with special needs.
SS. Ins 17.01 and 17.28 - Relating to annual patients compensation fund and mediation fund fees for the fiscal year beginning July 1, 2000.
SS. NR 10.12, 10.145, 10.27, 10.40 and 15.13 - Relating to hunting, trapping and wildlife research.
S. Tax 2.32 - Relating to defining the term “gross receipts" for the recycling surcharge.
SS. Tax 18.05 and 18.08 - Relating to assessment of agricultural land.
Administrative Rules Filed With The
Revisor Of Statutes Bureau
The following administrative rules have been filed with the Revisor of Statutes Bureau and are in the process of being published. The date assigned to each rule is the projected effective date. It is possible that the publication of these rules could be delayed. Contact the Revisor of Statutes Bureau at (608) 266-7275 for updated information on the effective dates for the listed rules.
