During the current fiscal year, in an amount not exceeding the total of the unexpended moneys in the appropriation account plus the value of accrued accounts receivable outstanding, inventories, work in process and estimated fee revenues. In this subdivision, “estimated fee revenues" are those revenues from fees anticipated to be charged during the current fiscal year which have not been assessed at the time of encumbrance or expenditure.
At the end of the current fiscal year, in an amount not exceeding the unexpended moneys in the appropriation account, plus the value of accrued accounts receivable outstanding, inventories and work in process.
Notwithstanding sub. (1)
, liabilities may be created and moneys expended from the appropriations under ss. 20.370 (8) (mt)
, 20.395 (4) (eq)
and 20.505 (1) (im)
, and (kL)
in an additional amount not exceeding the depreciated value of equipment for operations financed under ss. 20.370 (8) (mt)
, 20.395 (4) (eq)
and 20.505 (1) (im)
, and (kL)
. The secretary of administration may require such statements of assets and liabilities as he or she deems necessary before approving expenditure estimates in excess of the unexpended moneys in the appropriation account.
All expenditures authorized by this subsection are subject to the estimate approval procedure provided in s. 16.50 (2)
. Notwithstanding pars. (a)
, and (bp)
, the maximum amounts that may be expended from a program revenue or program revenue — service appropriation which is limited to the amounts in the schedule are the amounts in the schedule, except as authorized by the department of administration under s. 16.515
or the joint committee on finance under s. 13.101
Transfer of appropriation charges. 20.904(1)
Clearing accounts permitted.
Whenever for economy or convenience, any materials or services are purchased, or expense is incurred and the same is properly apportionable and chargeable to more than one appropriation, within a single state agency, the responsible state agency may, subject to the approval of the department of administration, direct payment of the same out of one of the appropriations chargeable with some part of such materials, services or expense or out of a separate clearing account.
(2) Reimbursement of clearing accounts.
In any such case the state agency making the purchase or incurring the expense shall determine prior to the closing of the books for the fiscal year, and at such other times as may be determined by the secretary of administration, the amounts chargeable to the several appropriations and shall issue transfer vouchers, setting forth in each voucher the reason therefor. The department of administration shall credit the appropriation or account from which payment was originally made and shall debit the appropriation directed to be charged by the transfer voucher in the amount named therein.
(3) Penalty for improper use.
Such charges and subsequent transfers shall not be construed as subjecting any person to the penalty provided in s. 20.903 (1)
, but in case the appropriation or account first charged is not fully reimbursed by such transfers, the penalty provided in s. 20.903 (1)
shall be held to apply as in other cases.
History: 1979 c. 221
Department of natural resources; appropriations; program balances; revenues. 20.9045(1)
At the close of each fiscal year the unencumbered balances of appropriations financed by unassigned revenues of the conservation fund under s. 20.370
shall revert to the respective accounts under s. 20.370
in the ratio that revenues were allotted from such accounts and, together with the anticipated respective unassigned revenues by programs in the succeeding year, shall constitute the source of moneys available for appropriation to the programs under s. 20.370
in the succeeding year.
(2) Revenues and appropriations.
All moneys received pursuant to the operation of programs under s. 20.370
shall be credited to the program which generated them. Revenues which are assigned by law to a particular purpose shall be credited to and may be expended for that purpose. Unassigned revenue shall be credited to the general purpose segregated revenue of the proper program, but the expenditure from such revenue shall be limited to the appropriation of general purpose segregated revenue appearing in the schedule. Whenever the estimated unassigned revenues and available unassigned revenue appropriation balances are insufficient to cover the appropriations of general purpose segregated revenue under each program, the department shall so inform the department of administration and shall indicate the amounts which should be deducted from respective unassigned revenue appropriations to bring the appropriated amounts into agreement with the money available, and the department of administration shall adjust its records accordingly. Actual unassigned revenues in excess of estimated unassigned revenues appropriated may not be spent unless released by the joint committee on finance.
History: 1997 a. 27
Payments to state. 20.905(1)(1)
Manner of payment.
Payments to the state may be made in legal tender, postal money order, express money order, bank draft, or certified check. Payments to the state may also be made by personal check or individual check drawn in the ordinary course of business unless otherwise required by individual state agencies. Payments to the state made by a debit or credit card approved by the secretary of administration or his or her designee may be accepted by state agencies. Prior to authorizing the use of a card, the secretary of administration or his or her designee shall determine how any charges associated with the use of the card shall be paid, unless the method of payment of such charges is specified by law. Unless otherwise specifically prohibited by law, payments to the state may be made by electronic funds transfer.
(2) Protested payment.
If a personal check tendered to make any payment to the state is not paid by the bank on which it is drawn, if an electronic funds transfer does not take place because of insufficient funds, or if a demand for payment under a debit or credit card transaction is not paid by the bank upon which demand is made, the person by whom the check has been tendered, the person whose funds were to be electronically transferred, or the person entering into the debit or credit card transaction shall remain liable for the payment of the amount for which the check was tendered, the amount that was to be electronically transferred, or the amount agreed to be paid by debit or credit card and for all legal penalties, additions and a charge set by the secretary of administration or his or her designee which is comparable to charges for unpaid drafts made by establishments in the private sector. In addition, the officer to whom the check was tendered, to whom the electronic funds transfer was promised, or to whom the debit or credit card was presented may, if there is probable cause to believe that a crime has been committed, provide any information or evidence relating to the crime to the district attorney of the county having jurisdiction over the offense for prosecution as provided by law. If any license has been granted upon any such check, any such electronic funds transfer, or any such debit or credit card transaction, the license shall be subject to cancellation for the nonpayment of the check, the failure to make the electronic funds transfer, or failure of the bank to honor the demand for payment authorized by debit or credit card.
(3) Overpayments and underpayments.
Unless otherwise provided by law, state institutions and agencies, as defined in s. 227.01 (1)
but also including the office of district attorney, may retain overpayments of fees, licenses, and similar charges when the overpayment is $2 or less, unless such refund is specifically requested in writing. Underpayments of not more than $2 may be waived when the administrative cost of collection would exceed the amount of underpayment.
Receipts and deposits of money. 20.906(1)
Frequency of deposits.
Unless otherwise provided by law, all moneys collected or received by any state agency for or in behalf of the state or which are required by law to be turned into the state treasury shall be deposited in or transmitted to the state treasury at least once a week and also at other times as required by the governor or the secretary of administration and shall be accompanied by a statement in such form as the secretary of administration may prescribe showing the amount of such collection and from whom and for what purpose or on what account the same was received. All moneys paid into the treasury shall be credited to the general purpose revenues of the general fund unless otherwise specifically provided by law.
(2) Form of receipts.
The department of administration shall prescribe a form of official blank receipts to be issued by or for each state agency collecting or receiving any money for the state, or collecting any money required by law to be turned into the state treasury, and such state agency shall issue such official receipts to each person from whom money is received. All such official receipts shall be prenumbered consecutively. The secretary of administration may waive the issuance of official receipts in cases where the secretary prescribes other adequate collection control measures, but receipts shall be issued on demand.
(3) Improper use of receipts form.
Any person who issues or delivers such official receipt or passes or utters the same, except as required by law, is guilty of a misdemeanor.
If any state agency fails to make such deposits of money, or to make such reports as are required by this section, the department of administration, with the approval of the governor, shall withhold all moneys due such state agency until this section is complied with; and upon such failure to make such deposits of money, the officer or employee so failing shall be liable to the secretary of administration for an amount equal to the interest upon the moneys so withheld from deposit at the same rate as that received by the state upon moneys held in the state investment fund, for the period for which such deposit is withheld; and such interest shall be a charge against the officer or employee and shall be deducted from that person's compensation.
(5) Conditions precedent to release of appropriations.
All appropriations from state revenues for any state agency are made on the express conditions that such state agency pays all moneys received by it into the state treasury within one week of receipt or as often as otherwise directed by the governor or secretary of administration, and conforms with ss. 16.53 (1)
, regardless of the type of appropriations made to the state agency. Upon failure to comply with this subsection, the department of administration shall refuse to pay any moneys appropriated to the state agency from state revenues until the state agency complies with this subsection. Upon failure or refusal to so comply, after due notice received from the department of administration, any appropriations from state revenues to the state agency shall permanently revert to the fund from which appropriated.
(6) Direct deposits.
The governor or the secretary of administration may require state agencies making deposits under this section to make direct deposits to any depository designated by the secretary of administration or his or her designee, if such a requirement is advantageous or beneficial to this state.
Receipts from gifts and other outside sources. 20.907(1)(1)
Acceptance and investment.
Unless otherwise provided by law, all gifts, grants, bequests, and devises to the state or to any state agency for the benefit or advantage of the state, whether made to trustees or otherwise, shall be legal and valid when approved by the joint committee on finance and shall be executed and enforced according to the provisions of the instrument making the same, including all provisions and directions in any such instrument for accumulation of the income of any fund or rents and profits of any real estate without being subject to the limitations and restrictions provided by law in other cases; but no such accumulation shall be allowed to produce a fund more than 20 times as great as that originally given.
State agencies shall, by December 1 annually, submit a report to the joint committee on finance and the department of administration on expenditures made by the agency during the preceding fiscal year from nonfederal funds received as gifts, grants, bequests or devises. The department of administration shall prescribe a form, which the department may modify as appropriate for the various state agencies, that each state agency must use to report its expenditures as required under this subsection. The form shall require the expenditures to be reported in aggregate amounts as determined by the department of administration. The report shall also include a listing of in-kind contributions, including goods and services, received and used by the state agency during the preceding fiscal year.
(2) Custody and accounting.
The secretary of administration shall have custody of all such gifts, grants, and bequests in the form of cash or securities. The department of administration shall keep a separate account for each state agency receiving such gifts, grants, and bequests, including therein investments, accumulations, payments, and any other transaction pertaining to such moneys. If no state agency is designated by the donor to carry out the purposes of the conveyance, the joint committee on finance shall appoint a state agency to act as trustee.
(3) Other statutes.
Nothing contained in this section or s. 20.855 (6) (g)
shall be deemed to abrogate any other statutes pertaining to gifts, grants, bequests and devises to specifically named state officers or agencies or to or for the use of the state.
All moneys received by any state agency as income on the principal of funds received by such state agency as gifts, legacies, and devises and from membership fees and sale of publications and duplicates shall be expended under the direction of the proper authorities and the audit of the department of administration shall be for the sole purpose of ascertaining that such expenditures are lawfully made and authorized by the proper authorities of such state agency.
Except as provided in par. (b)
, all moneys that may come into the possession of any officer or employee of a state agency by virtue of his or her office or employment shall be deposited with the secretary of administration, regardless of the ownership thereof.
(b) Paragraph (a)
does not apply whenever the disposition of moneys is otherwise provided by law or whenever a state agency receives moneys incident to an authorized activity that are not appropriated and not directed to be deposited with the secretary of administration and the agency promulgates a rule that prescribes procedures in accordance with ch. 34
for the deposit of the moneys.
The secretary of administration shall establish an account for moneys received under par. (a)
from each source and shall make payments and refunds from each account authorized under par. (e)
as directed by the state agency depositing the moneys, unless otherwise provided by law. Each payment shall be made upon submission of a claim audited under s. 16.53
and paid by voucher from the appropriation under s. 20.855 (6) (j)
in accordance with procedures established by the secretary of administration.
Each account under this subsection shall be established in the appropriate fund, as determined by the secretary of administration.
An account may be established and moneys expended therefrom under this subsection for any of the following purposes:
A trust account or deposit containing moneys which are owned or payable or may be determined to be owned by or payable to persons other than the state.
Deposit of checks, share drafts or other drafts drawn upon accounts containing insufficient funds.
Sales taxes collected by state agencies prior to the date prescribed for payment to the department of revenue.
Income-producing securities donated to the state for a specified purpose.
Advances from residential care centers for children and youth and counties and moneys receivable from counties under s. 49.343
Moneys held as the result of audit settlements pending appropriate disposition.
Rental revenues and expenses for temporary rental property held by the state.
Any contingent fund authorized by law, not directed to be deposited under a specific appropriation.
This subsection does not apply to bond revenues and expenditure of moneys therefrom. This subsection does not apply to deposit or expenditure of moneys for which a specific appropriation is made.
See also ch. PI 20
, Wis. adm. code.
Charges for printed material.
Except where distribution to or exchange with specified persons, officers or agencies is provided by law, or where the state agency determines that distribution is to be free of charge, any state agency may make such charge for printed booklets and pamphlets prepared or compiled by it as is fixed by it. Such charge may not exceed cost, including distribution cost as determined under s. 35.80
, unless a specific price or method of price calculation is provided by law. Such booklets or pamphlets may be retained by the state agency publishing them or may be delivered to the department of administration for sale and distribution.
History: 1979 c. 34
Abandoned, lost or escheated property. 20.909(1)(1)
Lost or abandoned property.
Except as provided in s. 170.12
, any personal property lost or abandoned in any building or on any lands belonging to the state and unclaimed for a period of 60 days may be returned to the person finding the same or may be sold at private or public sale by the state agency having charge of the place where such personal property is found. All receipts from such sales, after deducting the necessary expenses of keeping such property and selling the same, shall be paid promptly into the state treasury and credited to the school fund.
(2) Escheated property.
The secretary of revenue may sell either at public or private sale any personal property turned over to the secretary as an escheat. The proceeds of any such sale shall become a part of the school fund, and shall be subject to refund as specified by the provision of law pursuant to which the property escheated.
History: 1991 a. 206
; 2013 a. 20
State percentage; notice of default.
If the department of administration does not receive from the clerk of the circuit court the statement relative to the state percentage of fees and other payments required by s. 59.40 (2) (m)
together with a receipt for the sum required by law to be paid on the actions so entered during the preceding month, on or before the first day of the next succeeding month, it shall immediately notify the judge of the circuit court of the county of the failure to transmit the statement or receipt or both; and the judge shall thereupon notify the clerk to show cause why he or she should not be removed from office in the manner provided by law.
Cancellation and reissue of checks and share drafts. 20.912(1)(1)
Cancellation of outstanding checks and share drafts.
If any check, share draft, or other draft drawn and issued upon the funds of the state in any state depository is not paid within the time period designated by the secretary of administration under s. 16.401 (10)
as shown on the check or other draft, the secretary of administration shall cancel the check or other draft and credit the amount thereof to the fund on which it is drawn.
(2) Payment of canceled drafts.
Any check, share draft or other draft canceled on which demand for payment has not been presented within 6 years from date of issue shall not be paid under sub. (3)
(3) Reissue of canceled checks, share drafts, and other drafts.
Subject to sub. (2)
, when the payee or person entitled to any check, share draft, or other draft canceled under sub. (1)
, or the payee or person entitled to any warrant so canceled by the department of administration, demands such check, share draft, other draft, or warrant or payment thereof, the department of administration shall issue a new warrant therefor, to be paid from the appropriate appropriation account under s. 20.855 (1) (bm)
, or (rm)
(3m) Confidentiality of canceled checks, share drafts and other drafts.
Information appearing in the register of canceled checks, share drafts and other drafts about a check, share draft or other draft canceled under sub. (1)
is not available for inspection or copying under s. 19.35 (1)
until 6 years after the date of issue or until the check, share draft or other draft is reissued under sub. (3)
, whichever is earlier.
(4) Insolvent depositories.
When the bank, savings and loan association, savings bank, or credit union on which any check, share draft, or other draft is drawn by the secretary of administration before payment of such check, share draft, or other draft becomes insolvent or is taken over by the division of banking, the federal home loan bank board, the U.S. office of thrift supervision, the federal deposit insurance corporation, the resolution trust corporation, the office of credit unions, the administrator of federal credit unions, or the U.S. comptroller of the currency, the secretary of administration shall on the demand of the person in whose favor such check, share draft, or other draft was drawn and upon the return to the secretary of such check, share draft, or other draft issue a replacement for the same amount.
(5) Lost, stolen, or destroyed checks, share drafts, and other drafts.
If any check, share draft, or other draft drawn and issued by the secretary of administration is lost, stolen, or destroyed and the bank, savings and loan association, savings bank, or credit union on which the check, share draft, or other draft is drawn has been notified to stop payment thereon, the secretary of administration may, after acknowledgment by the bank, savings and loan association, savings bank, or credit union that the check, share draft, or other draft has not been paid, issue a replacement check, share draft, or other draft and thereafter the secretary of administration shall be relieved from all liability thereon.
Moneys may be refunded from each state fund as follows:
Moneys paid as a deposit or advance payment. If such moneys have been credited to an appropriation, such appropriation shall, at the time of making such refunds, be charged therewith. License fees may be refunded under this section when the license for which a fee was paid cannot be issued for any reason, or when a refund is requested prior to the beginning of the period for which the fee was paid or when a change in state laws or regulations prevents the licensee from availing himself or herself of the privileges of the license.
Excess tax payments.
Taxes collected in excess of lawful taxation, when claims therefor have been established as provided in ss. 71.30 (4)
, 71.74 (13)
, 71.89 (1)
, 76.13 (3)
, 78.68 (10)
, 78.80 (1m)
, 139.25 (1)
and 139.39 (4)
Any balances remaining at the end of any calendar year, of any deposits made by insurers in anticipation of fees, as provided in s. 601.13 (11)
Moneys paid in error, or in overpayment, such refunds to be made by voucher in accordance with procedure established by the department of administration.
Any moneys escheated to the state for which claims are established as provided by statute.
For repayment of moneys paid under s. 301.32 (1)
, the payments to be made upon the certification of the department of corrections.
(c) Health services.
For repayment of moneys paid under s. 46.07
, the payments to be made upon the certification of the department of health services.