Tax 13.09(1)
(1) All funds received from the board shall be placed in a segregated account. The board may require financial audits of the recipients of payments under s.
70.395 (2) (d) through
(g), Stats. The financial audit may be conducted as part of a municipality's annual audit, if one is conducted. The costs of the audits shall be paid by the board from the appropriation under s.
20.566 (7) (g), Stats. The audits shall consist of 3 parts:
Tax 13.09(1)(a)
(a) An examination of the municipality's financial statements to assess the fairness with which they were reported;
Tax 13.09(1)(b)
(b) An evaluation of the expenditures to ensure that the grant funds were used for mining impact activities and complied with the grant contract and state laws and rules; and
Tax 13.09(1)(c)
(c) A review of the municipality's internal accounting system to determine whether the grant was carefully managed, and where needed, provide suggestions to improve in-house procedures.
Tax 13.09(2)
(2) The board shall attempt to insure that all grant recipients are audited periodically. In determining whether a grant recipient is to be audited in a particular year, the board shall give priority to:
Tax 13.09(2)(a)
(a) Grant recipients whose expenditure reports indicate that a financial accounting, compliance, or management problem exists.
Tax 13.09(2)(b)
(b) Grant recipients who have received grants of $25,000 or more for a given project or for a given year.
Tax 13.09(2)(c)
(c) Any other circumstances which might indicate that an audit would be in the public interest.
Tax 13.09 History
History: Cr.
Register, November, 1982, No. 323, eff. 12-1-82; r. and recr.
Register, February, 1986, No. 362, eff. 3-1-86; r. (3),
Register,, September, 1986, No. 369, eff. 10-1-86; correction in (1) (intro.)made under s. 13.93 (2m) (b) 7., Stats.,
Register September 2006 No. 609.
Tax 13.10
Tax 13.10 Fiscal guidelines. All funds disbursed under this chapter shall be governed by the following provisions:
Tax 13.10(1)
(1) Segregated accounts. All funds disbursed by the board shall be placed by the recipient government in a separate account and the use of funds clearly and directly identified by the accounting procedures listed in
s. Tax 13.11.
Tax 13.10(2)
(2) Investments. Funds may be invested by recipient governments where the investment of revenue is permitted under state and local law. Interest earned on investments shall be credited to the recipient's segregated mining impact account and is subject to the same limitations which govern the accounting and expenditure of funds in this chapter. Funds may be invested separately or, for investment purposes, pooled with other cash of the jurisdiction. Where a governmental unit operates a pooled-cash investment program, it shall have an equitable procedure for allocating the interest earned on the total portfolio among all funds from which the cash was pooled.
Tax 13.10(3)
(3) Loans. The recipient municipality may not loan funds to other activities, programs, or projects.
Tax 13.10(4)
(4) Indirect or administrative costs. All administrative costs shall be accounted for in sufficient detail to document the expenditures. No flat percentage rates or indirect cost rates shall be used.
Tax 13.10(5)
(5) Travel expenses. Funds may be used to cover reasonable and necessary travel expenses pertaining to mining-related activities. Fund recipients may not claim or authorize rates which exceed the rates allowed by the state of Wisconsin, department of administration. All travel expense rates used by a fund recipient shall be consistent with travel expense rates paid for other activities of the recipient government. If the recipient chooses to pay travel expenses which are higher than state rates, that municipality shall pay the additional cost. Only reasonable and necessary travel expenses shall be claimed.
Tax 13.10 Note
Note: Travel rates allowed by the Wisconsin department of administration are available upon request from the board.
Tax 13.10(6)
(6) Meeting rates. Fund recipients may claim or authorize costs up to $20 per person for attending mining-related meetings. All meeting rates claimed by the fund recipient shall be consistent with the meeting rate paid for other activities of that municipality. If the recipient chooses to pay a meeting rate higher than $20 per person, that municipality shall pay the additional cost.
Tax 13.10(7)
(7) Legal fees. Fund recipients may claim reimbursement for legal counsel for mining-related purposes, pursuant to s.
70.395 (2) (hw), Stats. Recipients which use funds to pay their own attorney shall use the hourly rate which is consistent with other work the attorney does for that recipient.
Tax 13.10(8)
(8) Supplies and materials. Supplies and materials purchased with mining impact funds shall be purchased at costs which are consistent with costs paid by that municipality for its own supplies and services.
Tax 13.10(9)
(9) Procurement of services. Fund recipients shall solicit a minimum of 3 proposals when purchasing services for $2,000 or more. This subsection shall apply to technical, planning, engineering, and other consulting and professional services. Public works projects paid with mining impact funds are subject to provisions outlined in ss.
59.08,
60.47, and
62.15, Stats. Procurement procedures shall:
Tax 13.10(9)(b)
(b) Maximize open and free competition for services needed.
Tax 13.10(9)(c)
(c) Ensure the buyer-seller relationship is free from conflicts of interest or the appearance of conflicts of interest.
Tax 13.10(9)(d)
(d) Ensure the reasons a particular consultant or contractor was chosen are clearly documented.
Tax 13.10(9)(e)
(e) Ensure sufficient records are available to document the significant history of the procurement.
Tax 13.10(9)(f)
(f) Ensure services are obtained efficiently and economically.
Tax 13.10(9)(g)
(g) Ensure that the services are provided by bidders with technical expertise and professional experience in the areas for which the expertise is sought.
Tax 13.10(10)
(10) Contracts. All services for $2,000 or more, procured with mining impact funds, shall be clearly described in a written contract. The contract shall delineate the terms, conditions, and specification of the services.
Tax 13.10(11)
(11) Hiring. Hiring of personnel for mining-related purposes shall be done in an open and fair manner.
Tax 13.10(12)
(12) Other expenditures. Fund recipients shall also ensure all expenditures are:
Tax 13.10(13)
(13) Expenditures not allowed. Fund recipients may not claim expenditures for:
Tax 13.10(13)(e)
(e) Social activities, ceremonies, amusements, and entertainments.
Tax 13.10(13)(f)
(f) Lobbying members of the legislature or other legislative activity.
Tax 13.10(13)(g)
(g) Building space, lights, heat and janitorial services, except when these costs are incurred and needed as a result of meetings held exclusively for mining related purposes.
Tax 13.10(13)(h)
(h) Salaries for elected governing body officials for legislative, administrative, and executive purposes.
Tax 13.10(14)
(14) Guidelines. All recipients of funds from the board shall receive a copy of the relevant statutes, rules, and guidelines detailing proper usage of those funds.
Tax 13.10 History
History: Cr.
Register, November, 1982, No. 323, eff. 12-1-82; r. and recr.
Register, September, 1986, No. 369, eff. 10-1-86; emerg. am. (7), eff. 12-14-92; emerg. am. (7), eff. 5-17-93; am. (7) and (9) (intro.), cr. (9) (g) and (14),
Register, August, 1993, No. 452, eff. 9-1-93; correction in (9) (intro.) made under s.
13.92 (4) (b) 7., Stats.,
Register May 2010 No. 653.
Tax 13.11
Tax 13.11 Accounting procedures. All recipients of funds under this chapter shall maintain accounting procedures which adequately provide for the following:
Tax 13.11(1)
(1) Accurate, current, and complete financial statements on the use of funds disbursed to them by the board.
Tax 13.11(2)
(2) Accurate, current, and complete financial statements on funds contributed from other sources toward mining impact projects or activities.
Tax 13.11(3)
(3) Records which identify adequately the source and application of all funds disbursed to them by the board, including:
Tax 13.11(3)(a)
(a) Records of transactions which are inclusive, timely, verifiable, and supported by source documentation.
Tax 13.11(3)(b)
(b) Records on in-kind services and cost-sharing when required by the board for certain discretionary payments under
s. Tax 13.07.
Tax 13.11(3)(c)
(c) Records which adequately establish the compliance of funds for mining-related purposes.
Tax 13.11(3)(e)
(e) Itemized invoices to document legal, technical, and other services related to mining.
Tax 13.11(4)
(4) Effective internal control over all funds, ensuring that:
Tax 13.11(4)(a)
(a) The use of funds is for purposes authorized by the board and consistent with applicable laws, regulations and policies.
Tax 13.11(4)(b)
(b) The use of funds is safeguarded against waste, loss and misuse.
Tax 13.11(5)(a)(a) All municipalities which receive a payment or grant under this chapter shall file an expenditure report by March 1 of the year following the year the funds are received. The expenditure report shall be on forms prepared and furnished by the board. A county's expenditure report shall include information regarding the use of any funds distributed by the county under s.70.396 (2), Stats.
Tax 13.11(5)(b)
(b) Any city, village, town, or Native American community which receives a first dollar payment is not required to file an expenditure report for that payment.
Tax 13.11(5)(c)
(c) The board's staff may make on-site visits over the course of any year and otherwise monitor the use of payments received by municipalities. Staff shall keep the board informed of its activities and findings in this regard. From the monitoring activities, the completed expenditure reports, and the auditing procedures outlined in
s. Tax 13.09, the board shall determine whether municipalities have applied their funds to the purposes authorized.
Tax 13.11 History
History: Cr.
Register, November, 1982, No. 323, eff. 12-1-82; r. and recr.
Register, September, 1986, No. 369, eff. 10-1-86; am. (3) (a) and (5) (c), cr. (3) (e),
Register, August, 1993, No. 452, eff. 9-1-93;
CR 16-076: am. (5) (a) Register January 2018 No. 745, eff. 2-1-18. Tax 13.12
Tax 13.12 Recoupment and withholding of payments. Tax 13.12(1)(1) The board may, at any time, recoup direct, discretionary and emergency payments to be made, for noncompliance with ss.
70.395 and
70.396, Stats., or any rule pursuant thereto.
Tax 13.12(2)
(2) Whenever the board has reason to believe that noncompliance has occurred, it shall hold a hearing on the matter upon written notice to the municipality. If after the hearing the board determines that noncompliance has occurred, it shall recoup such payments to be made and withhold such payments to be made to the municipality as may be appropriate.
Tax 13.12 History
History: Cr.
Register, September, 1986, No. 369, eff. 10-1-86.
