Department of administration; preauditing and accounting; additional duties and powers.
The department of administration in the discharge of preauditing and accounting functions shall:
(1) Suggest improvements.
Suggest plans for the improvement and management of the public revenues and expenditures.
(4) Direct collection of moneys.
Except as otherwise provided by law, direct and superintend the collection of all moneys due the state.
(5) Keep and state accounts.
Keep and state all accounts in which the state is interested as provided in s. 16.52
(6) Audit claims.
Examine, determine and audit, according to law, the claims of all persons against the state as provided in s. 16.53
(7) Audit claims for expenses in connection with prisoners and juveniles in juvenile correctional facilities.
Receive, examine, determine, and audit claims, duly certified and approved by the department of corrections, from the county clerk of any county in behalf of the county, which are presented for payment to reimburse the county for certain expenses incurred or paid by it in reference to all matters growing out of actions and proceedings involving prisoners in state prisons, as defined in s. 302.01
, or juveniles in juvenile correctional facilities, as defined in s. 938.02 (10p)
, including prisoners or juveniles transferred to a mental health institute for observation or treatment, when the proceedings are commenced in counties in which the prisons or juvenile correctional facilities are located by a district attorney or by the prisoner or juvenile as a postconviction remedy or a matter involving the prisoner's status as a prisoner or the juvenile's status as a resident of a juvenile correctional facility and for certain expenses incurred or paid by it in reference to holding those juveniles in secure custody while those actions or proceedings are pending. Expenses shall only include the amounts that were necessarily incurred and actually paid and shall be no more than the legitimate cost would be to any other county had the offense or crime occurred therein.
Program and segregated revenue sufficiency. 16.513(1)(1)
Each agency which has a program revenue appropriation or appropriation of segregated revenues from program receipts shall, at such times as required by the secretary, make quarterly reports to the department projecting the revenues and expenditures for the ensuing quarterly period under each such appropriation to the agency.
Upon reviewing the reports submitted under sub. (1)
, the department shall report to the joint committee on finance concerning any projected insufficiency of program revenues or segregated revenues from program receipts to meet expenditures contemplated by agencies. The report shall contain information concerning any encumbrances made by agencies attributable to a program revenue appropriation or appropriation of segregated revenues from program receipts that are in excess of the moneys, assets or accounts receivable under s. 20.903 (2)
required to remove the liabilities created by the encumbrances.
If there are insufficient moneys, assets, or accounts receivable, as determined under s. 20.903 (2)
, that are projected by an agency or projected by the department under s. 16.40 (7)
to cover anticipated expenditures under a program revenue appropriation or appropriation of segregated revenues from program receipts, the agency shall propose and submit to the department a plan to assure that there are sufficient moneys, assets, or accounts receivable to meet projected expenditures under the appropriation.
The department may approve, disapprove, or approve with modifications each plan submitted by an agency under par. (a)
. If the department approves a plan, or approves a plan with modifications, the department shall forward the plan to the joint committee on finance. If the cochairpersons of the joint committee on finance do not notify the secretary that the committee has scheduled a meeting for the purpose of reviewing the proposed plan within 14 working days after the date of the secretary's submittal, any portion of the plan that does not require the action of the legislature or the action of the committee under another law may be implemented. If, within 14 working days after the date of the secretary's submittal, the cochairpersons of the joint committee on finance notify the secretary that the committee has scheduled a meeting for the purpose of reviewing the proposed plan, no part of the plan may be implemented without the approval of the committee in accordance with applicable law, or without the approval of the legislature if legislative approval is required.
The department shall monitor the performance of agencies in carrying out plans approved under sub. (3)
and shall periodically report its findings regarding such performance to the joint committee on finance.
Any officer of an agency which is responsible for the submission of a report required by sub. (1)
or a plan required by sub. (3)
who fails to submit the report or plan within the time required by the department may be required to forfeit not less than $200 nor more than $1,000.
Supplementation of program revenue and program revenue-service appropriations. 16.515(1)
The secretary may supplement any sum certain program revenue or program revenue-service appropriation which the secretary determines is insufficient because of unforeseen emergencies or insufficient to accomplish the purpose for which made, if the secretary finds that an emergency exists, no funds are available for such purposes and the purposes for which a supplemental appropriation is requested have been authorized or directed by the legislature. If the secretary proposes to supplement such an appropriation, the secretary shall notify the joint committee on finance in writing of the proposed action. The secretary may proceed with the proposed action if within 14 working days of the notification the committee does not schedule a meeting for the purpose of reviewing the secretary's proposed action. If the committee schedules a meeting for the purpose of reviewing the proposed action, the action shall not take effect unless the committee approves the action.
All supplements proposed under this section which are not acted upon by the committee shall be paid from the appropriation under s. 20.865 (8) (g)
Adjustments of program revenue positions and funding levels. 16.517(1)(1)
No later than 30 days after the effective date of each biennial budget act, the department shall provide to the joint committee on finance a report indicating any initial modifications that are necessary to the appropriation levels established under that act for program revenue and program revenue-service appropriations as defined in s. 20.001 (2) (b)
or to the number of full-time equivalent positions funded from program revenue and program revenue-service appropriations authorized by that act to account for any additional funding or positions authorized under s. 16.505 (2)
in the fiscal year immediately preceding the fiscal biennium of the budget that have not been included in authorizations under the biennial budget act but that should be included as continued budget authorizations in the fiscal biennium of the budget.
Modifications under sub. (1)
shall be limited to adjustment of the appropriation or position levels to the extent required to account for higher base levels for the fiscal year immediately preceding the fiscal biennium of the budget due to appropriation or position increases authorized under s. 16.505 (2)
during the fiscal year immediately preceding the fiscal biennium of the budget.
If the cochairpersons of the joint committee on finance do not notify the secretary that the committee has scheduled a meeting for the purpose of reviewing the proposed modifications under sub. (1)
within 14 working days after the date of receipt of the department's report, the department may make the modifications specified in the report. If, within 14 working days after the date of the department's report, the cochairpersons of the committee notify the secretary that the committee has scheduled a meeting for the purpose of reviewing the proposed modifications, the department may not make the modifications specified in the report until the committee approves the report.
Transfers to the budget stabilization fund. 16.518(1)(1)
In this section, "summary" means the amount shown in the summary in s. 20.005 (1)
, as published in the biennial budget act or acts.
Annually, the secretary shall calculate the difference between the amount of moneys projected to be deposited in the general fund during the fiscal year that are designated as "Taxes" in the summary and the amount of such moneys actually deposited in the general fund during the fiscal year.
Subject to par. (b)
, if the amount of moneys projected to be deposited in the general fund during the fiscal year that are designated as "Taxes" in the summary is less than the amount of such moneys actually deposited in the general fund during the fiscal year, the secretary shall annually transfer from the general fund to the budget stabilization fund 50% of the amount calculated under sub. (2)
If the balance of the budget stabilization fund on June 30 of the fiscal year is at least equal to 5% of the estimated expenditures from the general fund during the fiscal year, as reported in the summary, the secretary may not make the transfer under par. (a)
If the amount transferred under par. (a)
would cause the general fund balance on June 30 of the fiscal year to be less than the general fund balance that is required under s. 20.003 (4)
for that fiscal year, the secretary shall reduce the amount transferred under par. (a)
to the amount that would cause the general fund balance to be equal to the minimum general fund balance that is required under s. 20.003 (4)
for that fiscal year.
History: 2001 a. 16
; 2007 a. 226
Transfers to the transportation fund.
Beginning on June 30, 2013, in each fiscal year, the secretary shall transfer from the general fund to the transportation fund the greater of the following:
An amount equal to 0.25 percent of the moneys projected to be deposited in the general fund during the fiscal year that are designated as "Taxes" in the summary in s. 20.005 (1)
, as published in the biennial budget act for that fiscal year.
History: 2011 a. 32
Fund transfers relating to tobacco settlement agreement. 16.519(1)(1)
In this section, "tobacco settlement agreement" means the Attorneys General Master Tobacco Settlement Agreement of November 23, 1998.
If the state has not received in fiscal year 2002-03 at least $15,345,100 under the tobacco settlement agreement, because the secretary, under s. 16.63
, has sold the state's right to receive any of the payments under the tobacco settlement agreement, the secretary shall transfer from the general fund to the tobacco control fund an amount equal to $15,345,100 less any payments received under the tobacco settlement agreement and deposited in the tobacco control fund in that fiscal year.
History: 2001 a. 16
; 2003 a. 33
Keep separate accounts.
The department shall keep in its office separate accounts of the revenues and funds of the state, and of all moneys and funds received or held by the state, and also of all encumbrances, expenditures, disbursements and investments thereof, showing the particulars of every encumbrance, expenditure, disbursement and investment.
(2) Revenue accounts.
The department shall place revenue estimates on the books of accounts and credit actual receipts against them as of the last day of each quarter. Except as provided in s. 20.002 (2)
, any receipts applying to a prior fiscal year received between the day after the date for closing of books specified by the secretary under sub. (5) (a)
and the next succeeding such date specified by the secretary shall be credited by the secretary to the fiscal year following the year to which the receipts apply. Except in the case of program revenue and continuing appropriations, any refund of a disbursement to a general purpose revenue appropriation, applicable to any prior fiscal year, received between these dates may not be credited to any appropriation but shall be considered as a nonappropriated receipt. General purpose revenue (GPR) earned, as defined in s. 20.001 (4)
is not available for expenditure, whether or not applied to the fiscal year in which received.
(3) Keep appropriation accounts.
The department shall keep separate accounts of all appropriations authorizing expenditures from the state treasury, which accounts shall show the amounts appropriated, the amounts allotted, the amounts encumbered, the amounts expended, the allotments unencumbered and the unallotted balance of each appropriation.
(5) Encumbrances and charges for prior fiscal year. 16.52(5)(a)(a)
On a date specified by the secretary within 7 days of July 31 of each fiscal year, all outstanding encumbrances against an appropriation entered for the previous fiscal year shall be transferred by the secretary as encumbrances against the appropriation for the current fiscal year, and an equivalent prior year appropriation balance shall also be forwarded to the current year by the secretary. Payments made on previous year encumbrances forwarded shall be charged to the current fiscal year. All other charges incurred during any previous fiscal year, and not evidenced by encumbrances, which are presented for payment between the day after the date specified by the secretary under this paragraph in any fiscal year and the date specified by the secretary under this paragraph in the next succeeding fiscal year shall be entered as charges in the fiscal year following the year in which the charges are incurred. The requirements of this paragraph may be waived in whole or in part by the secretary with the advice of the state auditor on appropriations other than general purpose revenue appropriations and corresponding segregated revenue appropriations.
After the date specified by the secretary under par. (a)
, agencies shall be allowed not to exceed one month for reconciling prior year balances, correcting errors and certifying necessary adjustments to the department. No prior year corrections shall be permitted after that date, it being incumbent upon all agencies to completely reconcile their records with the department by that date. Each agency shall delegate to some individual the responsibility of reconciling its accounts as herein provided and shall certify the individual's name to the secretary. As soon as a reconciliation has been effected, the agency shall advise the secretary in writing of such fact and shall forward to the secretary a copy of such reconciliation. If any agency fails to reconcile its accounts as provided in this subsection, the person responsible for such reconciliation shall not be entitled to any further compensation for salary until such reconciliation is effected. With the approval of the state auditor any agency which relies extensively on central accounting records may be permitted by the secretary to file a statement of agreement in lieu of a reconciliation on all or part of its accounts.
In addition to the annual reconcilement of accounts required by par. (b)
, the secretary may request any state agency to reconcile its accounts with those of the department at such other times as the secretary deems necessary. The manner and form of the reconcilement shall be determined by the secretary.
(6) Prior approval of purchase orders, etc. 16.52(6)(a)(a)
Except as authorized in s. 16.74
, all purchase orders, contracts, or printing orders for any agency, as defined in s. 16.70 (1e)
, shall, before any liability is incurred thereon, be submitted to the secretary for his or her approval as to legality of purpose and sufficiency of appropriated and allotted funds therefor. In all cases the date of the contract or order governs the fiscal year to which the contract or order is chargeable, unless the secretary determines that the purpose of the contract or order is to prevent lapsing of appropriations or to otherwise circumvent budgetary intent. Upon such approval, the secretary shall immediately encumber all contracts or orders, and indicate the fiscal year to which they are chargeable.
Pursuant to s. 16.72
and subject to ss. 16.53
local purchases may be made or miscellaneous expenses incurred by any state department.
Any department feeling itself aggrieved by the refusal of the secretary to approve any proposed encumbrance or payment under this section or s. 16.53
may appeal from the secretary's decision to the governor, who, after a hearing and such investigation as the governor deems necessary, may set aside or modify such decision.
(7) Petty cash account.
With the approval of the secretary, each agency that is authorized to maintain a contingent fund under s. 20.920
may establish a petty cash account from its contingent fund. The procedure for operation and maintenance of petty cash accounts and the character of expenditures therefrom shall be prescribed by the secretary. In this subsection, "agency" means an office, department, independent agency, institution of higher education, association, society, or other body in state government created or authorized to be created by the constitution or any law, that is entitled to expend moneys appropriated by law, including the legislature and the courts, but not including an authority created in subch. II of ch. 114
or in ch. 231
, or 279
(8) Refund accounts.
The secretary shall promulgate rules permitting agencies, authorized to do so by the governor, to issue checks, share drafts or other drafts to refund amounts not to exceed $5 each. The secretary may establish petty cash funds for such agencies for the purpose of paying refunds.
(9) Secretary to require accounts of state money, etc.
The secretary shall require all persons receiving money or securities or having the disposition or management of any property of the state, of which an account is kept in the secretary's office, to render statements thereof to the secretary; and all such persons shall render such statements at such time and in such form as the secretary shall require.
(10) Department of public instruction.
The provisions of sub. (2)
with respect to refunds and sub. (5) (a)
with respect to reimbursements for the prior fiscal year shall not apply to the appropriation under s. 20.255 (2) (ac)
(11) Secretary to allocate departmental central services costs.
The secretary may allocate and charge, and may prescribe the procedures for departments to allocate and charge, the central services costs of the department of administration or of individual departments to selected federal grants or contracts. The charges to departments for the central services costs incurred by the department of administration and the indirect costs incurred by the departments in the administration of federally-aided programs under grants or contracts shall be made in accordance with the procedures adopted by the secretary.
(12) Date for interfund transfers.
Whenever it is provided by law for a transfer of moneys to be made from one fund to another fund and no date is specified for the transfer to be made, the department shall determine a date on which the transfer shall be made or provide for partial transfers to be made on different dates, and transfer the moneys in accordance with its determination.
History: 1971 c. 125
; 1973 c. 243
; 1975 c. 41
; 1977 c. 29
; 1977 c. 196
s. 130 (3)
, (4); 1977 c. 272
; 1979 c. 34
, 2102 (43) (a)
; 1981 c. 14
; 1983 a. 27
, 2202 (42)
; 1983 a. 368
; 1985 a. 29
; 1987 a. 399
; 1989 a. 31
; 1991 a. 39
; 1995 a. 27
, 9145 (1)
; 1997 a. 27
; 2001 a. 16
; 2003 a. 33
; 2005 a. 25
; 2007 a. 20
; 2009 a. 28
; 2011 a. 7
; 2013 a. 20
State aid recipients' accounting.
Every association, society, institute or other organization that receives aid in any form through appropriations from the state shall report to the department in August of each year. Such annual report shall contain a detailed statement of all receipts and expenditures of such association, society, institute or organization for the fiscal year concluded on the preceding June 30, and such portions as are of special importance may be published in the biennial report of the department under s. 15.04 (1) (d)
History: 1977 c. 196
; 1987 a. 186
Appropriation obligations. 16.527(1)
Legislative findings and determinations. 16.527(1)(a)(a)
Recognizing that the state, by prepaying part or all of the state's unfunded prior service liability under s. 40.05 (2) (b)
and the state's unfunded liability under s. 40.05 (4) (b)
, and (bw)
and subch. IX of ch. 40
, may reduce its costs and better ensure the timely and full payment of retirement benefits to participants and their beneficiaries under the Wisconsin Retirement System, the legislature finds and determines that it is in the public interest for the state to issue appropriation obligations to obtain proceeds to pay the state's anticipated unfunded prior service liability under s. 40.05 (2) (b)
and to pay part or all of the state's unfunded prior service liability under s. 40.05 (2) (b)
and the state's unfunded liability under s. 40.05 (4) (b)
, and (bw)
and subch. IX of ch. 40
The legislature finds and determines that the purchase of any of the tobacco settlement revenues that had been sold by the secretary under s. 16.63
from the net proceeds of appropriation obligations issued under this section is appropriate and in the public interest and will serve a public purpose.
"Aggregate expected debt service and net exchange payments" means the sum of the following:
The aggregate net payments expected to be made and received under a specified interest exchange agreement under sub. (4) (e)
The aggregate debt service expected to be made on obligations related to that agreement.
The aggregate net payments expected to be made and received under all other interest exchange agreements under sub. (4) (e)
relating to those obligations that are in force at the time of executing the agreement.
"Appropriation obligation" means an undertaking by the state to repay a certain amount of borrowed money that is payable from all of the following:
Moneys annually appropriated by law for debt service due with respect to such undertaking in that year.
Payments received for that purpose under agreements and ancillary arrangements described in sub. (4) (e)
"Evidence of appropriation obligation" means a written promise to pay an appropriation obligation.
"Refunding obligation" means an appropriation obligation contracted to fund or refund all or any part of one or more outstanding appropriation obligations.
(3) Authorization of appropriation obligations. 16.527(3)(a)(a)
The department shall have all powers necessary and convenient to carry out its duties, and exercise its authority, under this section.
Subject to the limitation under subd. 2.
, the department may contract appropriation obligations of the state under this section for the purpose of paying part or all of the state's unfunded prior service liability under s. 40.05 (2) (b)
and the state's unfunded liability under s. 40.05 (4) (b)
, and (bw)
and subch. IX of ch. 40
The sum of appropriation obligations issued under this section for the purpose under subd. 1.
, excluding any obligations that have been defeased under a cash optimization program administered by the building commission and any obligations issued pursuant to subd. 3.
may not exceed $1,500,000,000.
The department may contract appropriation obligations as the department determines is desirable to fund or refund outstanding appropriation obligations issued under this section, to pay issuance or administrative expenses, to make deposits to reserve funds, to pay accrued or funded interest, to pay the costs of credit enhancement, or to make payments under other agreements entered into under sub. (4) (e)