2017 - 2018 LEGISLATURE
November 9, 2017 - Introduced by
Joint Legislative Audit Committee. Referred
to Committee on Local Government.
1An Act to repeal
13.94 (1) (dL) and 13.94 (1s) (c) 6.; and to amend
13.94 (1) (de) 2
and 13.94 (1) (mg) of the statutes;
relating to: audits performed by the
3Legislative Audit Bureau.
Analysis by the Legislative Reference Bureau
This bill eliminates the requirement that the Legislative Audit Bureau perform
a financial audit of the local government property insurance fund every three years
and a requirement that LAB perform an annual financial audit of the Read to Lead
The bill also requires LAB, at the state auditor's discretion or as the Joint
Legislative Audit Committee directs, to perform a financial and performance
evaluation audit of the Milwaukee County Mental Health Board and of mental
health functions, programs, and services in Milwaukee County. Currently, LAB
must perform this audit every two years.
Finally, the bill requires LAB to complete a final audit of the Local Government
Property Insurance Fund after the cessation of all operations of the fund and the
distribution of any moneys remaining in the fund. Under the bill, LAB may charge
the Office of the Commissioner of Insurance for the costs of the audit.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
13.94 (1) (de) of the statutes is amended to read:
(de) At least once every 3 years, perform a financial audit of the state 3
life insurance fund, the local government property insurance fund,
and the injured 4
patients and families compensation fund.
13.94 (1) (dL) of the statutes is repealed.
13.94 (1) (mg) of the statutes is amended to read:
(mg) No later than January 1, 2017, and biennially thereafter, At the
8state auditor's discretion, or as the joint legislative audit committee directs,
a financial and performance evaluation audit of the Milwaukee County mental 10
health board and of mental health functions, programs, and services in Milwaukee 11
County including a review of the effectiveness of the Milwaukee County mental 12
health board and new policies implemented under that board in providing mental 13
health services, a review of the expenditures of the Milwaukee County mental health 14
board, a review of Milwaukee County's expenditures for mental health functions, 15
programs, and services and the outcomes of those programs and services in the 16
period after the formation of the Milwaukee County mental health board. The 17
legislative audit bureau shall file a copy of the audit report under this paragraph 18
with the distributees specified in par. (b) and the Milwaukee County executive and 19
the Milwaukee County board of supervisors. The audit under this paragraph does 20
not count toward the limit of audits of a county in a calendar year in par. (m).
13.94 (1s) (c) 6. of the statutes is repealed.
(1) Final audit of the local government property insurance fund.
legislative audit bureau shall complete a final audit of the local government property 25
insurance fund after the cessation of all operations of the fund and the distribution
of any moneys remaining in the fund. The legislative audit bureau may charge the 2
office of the commissioner of insurance for the cost of the audit performed under this 3