Bill Number Act Number
Publication Date
Assembly Bill 8 118 April 3, 2008
Assembly Bill 334 119 April 3, 2008
Assembly Bill 169 120 April 3, 2008
Assembly Bill 118 121 April 3, 2008
Assembly Bill 486 123 April 3, 2008
Assembly Bill 741 125 April 3, 2008
Assembly Bill 869 129 April 3, 2008
Assembly Bill 483 130 April 3, 2008
Assembly Bill 893 131 April 4, 2008
Assembly Bill 875 132 April 4, 2008
Assembly Bill 591 134 April 4, 2008
Assembly Bill 592 135 April 4, 2008
Assembly Bill 593 136 April 4, 2008
Assembly Bill 594 137 April 4, 2008
Assembly Bill 595 138 April 4, 2008
Assembly Bill 611 139 April 4, 2008
Assembly Bill 612 140 April 4, 2008
Assembly Bill 616 141 April 4, 2008
Assembly Bill 605 154 April 4, 2008
Assembly Bill 606 155 April 4, 2008
Assembly Bill 615 156 April 4, 2008
Assembly Bill 617 157 April 4, 2008
Assembly Bill 848 158 April 4, 2008
Sincerely,
Douglas La Follette
Secretary of State
__________________
State of Wisconsin
Legislative Audit Bureau
Madison
March 20, 2008
To the Honorable, the Assembly:
We have examined the Indian Gaming, Racing, and Charitable Gaming programs administered by the Division of Gaming in the Department of Administration, as required by s.
13.94(1)(eg), Wis. Stats. We have issued an unqualified opinion on the Division's budgetary financial schedules for the three‐year period from fiscal year (FY) 2004‐05 through FY 2006‐07.
In September 2007, we issued Report 07‐12, which was our biennial program evaluation of the Division of Gaming, as required by s.
13.94(1)(eg), Wis. Stats. We will report on the Division's efforts to address recommendations made in that report during the next program evaluation, which is expected to be completed in 2009.
As shown in the financial schedules, the payments the Indian tribes made to the State were $27.4 million in FY 2004‐05, $118.7 million in FY 2005‐06, and $49.8 million in FY 2006‐07. These amounts fluctuated in part because of the timing of payments received from tribal governments. However, payments have also been affected because compact disputes with several tribes remain unresolved.
Indian Gaming revenues that are not expended, encumbered, or distributed to other agencies based on statutory requirements are transferred to the State's General Fund as miscellaneous receipts available for legislative appropriation. Because Indian gaming payments to the State have fluctuated over the three‐year period, the amounts transferred to the General Fund have also fluctuated and were $3.8 million in FY 2004‐05, $88.9 million in FY 2005‐06, and $22.1 million in FY 2006‐07.
From FY 2004‐05 through FY 2006‐07, revenues generated from the Racing program have declined as another racetrack closed during FY 2005‐06, while bingo revenues have remained relatively stable. In total during the three‐year period, these sources provided nearly $2.0 million to the Lottery Fund for property tax relief.
We appreciate the courtesy and cooperation extended to us by the Department of Administration's Division of Gaming.
Respectfully submitted,
Janice Mueller
State Auditor