ATCP 140.41(2)(c)
(c) Receiving and acting upon requests by producers or handlers for assessment refunds pursuant to
s. ATCP 140.50, if the marketing order provides for refunds.
ATCP 140.41(2)(e)
(e) Soliciting and evaluating project proposals, and reviewing the progress and results of projects funded by the marketing board.
ATCP 140.41(2)(f)
(f) Protecting the confidentiality of business information pertaining to producers and handlers under
s. ATCP 140.49 (6). This is in addition to procedures required to be set forth in the articles of incorporation under s.
96.10 (3), Stats.
ATCP 140.41(2)(g)
(g) Monitoring compliance with the marketing order by producers and handlers, reviewing compliance problems, and referring compliance problems to the department for appropriate action pursuant to
ch. 96, Stats., and this chapter.
ATCP 140.41(2)(i)
(i) Calling for nominations to fill a membership vacancy on the marketing board, pursuant to
ch. 96, Stats., this chapter and the marketing order.
ATCP 140.41 History
History: Cr.
Register, November, 1985, No. 359, eff. 12-1-85.
ATCP 140.42(1)
(1)
Requirement. Every marketing board shall adopt a budget for each fiscal year. The budget shall comply with the requirements of this section. The marketing board shall adopt and file the budget with the secretary prior to the start of the fiscal year, or prior to contracting for any expenditure which was not contracted for during the preceding fiscal year. The fiscal year shall begin on July 1 of each year except as otherwise provided in the marketing order or bylaws of the marketing board. The marketing board may not expend or contract for the expenditure of moneys until the budget is filed, unless the expenditures were properly contracted for during the preceding fiscal year. No expenditure may be made or committed by a marketing board except pursuant to a budget filed under this subsection, except as provided under
sub. (6). A marketing board may continue to meet normal administrative operating and overhead expenses and prior contractual obligations pending the timely filing of its budget and pending review of the budget by the secretary under
sub. (4).
ATCP 140.42(2)
(2) Contents. The marketing board's annual budget shall include:
ATCP 140.42(2)(a)
(a) A statement of projected annual receipts, including a separate statement of each of the following:
ATCP 140.42(2)(a)1.
1. Projected receipts from producer and handler assessments, and the specific assumptions or methods by which the projection was derived.
ATCP 140.42(2)(b)
(b) A statement of projected annual expenditures. Projected expenditures shall be categorized by program objective, pursuant to s.
96.03, Stats., and the marketing order. General overhead and operating expenditures, if not identifiable to a program objective, may be set forth in a separate expenditure category. Within each expenditure category, the budget shall identify the nature and amount of proposed expenditures. Expenditures for salaries, supplies, travel expenses, or other routine overhead and operating expenses incurred in the ordinary course of program operations may be budgeted as a maximum authorized total for each expenditure subcategory. Expenditure subcategories shall be identified to facilitate budget review under
sub. (4). The proposed budget shall include a description of proposed contract expenditures, including the nature of each proposed expenditure, the specific program objective toward which the proposed expenditure is directed, and the identity of the proposed contract recipient if known.
ATCP 140.42(2)(c)
(c) A reasonable contingency reserve consisting of a projected surplus of receipts over expenditures, sufficient to protect the marketing board against unforeseen revenue shortages or cost increases, or other unforeseen contingencies which may affect the accuracy of the budget projections and the ability of the marketing board to meet its payment obligations.
ATCP 140.42(3)
(3) Budget amendments. A marketing board shall file a budget amendment with the secretary if, at any time during the fiscal year, the marketing board anticipates a significant change in the previously submitted budget. The secretary may require a marketing board to submit a current, revised budget at any time during the fiscal year.
ATCP 140.42(4)
(4) Budget review. The department shall review marketing board budgets and budget amendments for compliance with
ch. 96, Stats., and this chapter. Pursuant to s.
96.11 (2), Stats., the secretary may disapprove a budget or a proposed expenditure if the secretary determines that the budget fails to comply with the requirements of this subsection, or that the proposed expenditure violates
s. ATCP 140.47. Written notice of disapproval shall be issued to the marketing board within 30 days after the budget or budget amendment is submitted to the secretary. Notice shall specify the reasons for disapproval, and the budget provisions or proposed expenditures which are disapproved. Failure to disapprove a budget or budget amendment within 30 days does not prevent the secretary from disapproving the budget or budget amendment at a later time, if the disapproval is based on information which was not available to the secretary during the original 30-day review period, and if the information reveals that the budget or budget amendment is not in compliance with
ch. 96, Stats., or this chapter. No marketing board may make or contract for any expenditure which is disapproved under this subsection, or which is proposed pursuant to a disapproved budget.
ATCP 140.42(5)
(5) Additional information. The secretary may require a marketing board to file additional information which the secretary deems necessary for the review of a marketing board budget or expenditure under this subsection. The secretary may disapprove a budget or proposed expenditure upon failure of a marketing board to submit the required information.
ATCP 140.42(6)
(6) Waiver; first year of marketing board operations. The secretary may waive the filing of an annual budget for the first fiscal year of marketing board operations, provided that the marketing board submits its proposed contracts and expenditures for review by the secretary as they are proposed during the fiscal year. Additional conditions may be established at any time, if deemed necessary by the secretary. The secretary may disapprove a proposed expenditure if the secretary determines that the proposed expenditure violates
s. ATCP 140.47. No marketing board may expend or contract for any expenditure of moneys if the proposed expenditure has been disapproved by the secretary.
ATCP 140.42 History
History: Cr.
Register, November, 1985, No. 359, eff. 12-1-85.
ATCP 140.43
ATCP 140.43 Record of expenditures. Every marketing board shall maintain a written or retrievable computerized record of each expenditure of moneys by the marketing board. The record shall identify the amount of the expenditure, the recipient, and the purpose for which the expenditure was made. Records shall be kept on file by the marketing board for at least 7 years, and be made available for inspection, copying and audit by the department. Upon termination of a marketing order, all records shall be filed with the department.
ATCP 140.43 History
History: Cr.
Register, November, 1985, No. 359, eff. 12-1-85.
ATCP 140.44(1)
(1)
Requirement. All expenditures of marketing board funds shall be made pursuant to a written contract or purchase order, except for budgeted expenditures for employee salaries, supplies, travel expenses, and other overhead and operating expenses incurred by a marketing board in the ordinary course of its operations.
ATCP 140.44(2)
(2) Contents. Every contract or purchase order under this section shall include:
ATCP 140.44(2)(b)
(b) A specific description of the materials to be provided, or the services to be performed under the contract or purchase order.
ATCP 140.44(2)(d)
(d) The amount to be paid by the marketing board under the contract or purchase order, the time of payment, and any applicable terms and conditions of payment. If a contract or purchase order provides for payment out of funds receivable by a marketing board in any future fiscal year, other than the current budgeted fiscal year, the contract or purchase order shall be made contingent on the availability of revenues for the contract or purchase order in the future fiscal year.
ATCP 140.44(2)(e)
(e) A provision whereby the contractor agrees to provide documentation which may be reasonably necessary for the marketing board to review contract performance. The secretary may direct a marketing board to review a contractor's contract performance, and provide answers to specific questions asked by the secretary. Marketing boards may be audited by the department at the discretion of the secretary to determine whether expenditures under contracts executed by the marketing board are in accordance with
s. ATCP 140.47 or
ch. 96, Stats.
ATCP 140.44(2)(f)
(f) Any other provision which the secretary may require prior to the execution of a contract or purchase order, including a provision requiring a contractor to:
ATCP 140.44(2)(f)1.
1. Maintain segregated accounts for moneys received from a marketing board, if necessary, to assure that expenditures are made in accordance with
ch. 96, Stats., and
s. ATCP 140.47.
ATCP 140.44(2)(f)2.
2. Use generally accepted accounting principles when accounting for moneys received from a marketing board.
ATCP 140.44(2)(f)4.
4. File interim and final reports with the marketing board on contract performance.
ATCP 140.44(2)(f)5.
5. File with the marketing board a copy of the contractor's annual financial statement or security for performance.
ATCP 140.44(3)
(3) Contract records; inspection. Contracts and purchase orders shall be made available for inspection, copying and audit by the department. Proposed contracts and purchase orders shall be made available for inspection by the department prior to execution, if requested by the secretary. Contracts and purchase orders shall be kept on file with the marketing board for at least 7 years after the completion date specified in the contract or purchase order. Upon termination of a marketing order, all contracts and purchase orders shall be filed with the department.
ATCP 140.44 History
History: Cr.
Register, November, 1985, No. 359, eff. 12-1-85.
ATCP 140.45(1)
(1)
Persons authorized. No person may expend, or contract for the expenditure of moneys on behalf of a marketing board except under a direct written delegation of authority from the marketing board. Upon request by the secretary, a marketing board shall identify every person who is authorized to expend or contract for the expenditure of moneys on behalf of the marketing board.
ATCP 140.45(2)
(2) Approval of expenditures. No person, including any person authorized under
sub. (1), may expend or contract for the expenditure of moneys on behalf of a marketing board unless the expenditure has been specifically approved by the marketing board. Procedures for the approval of expenditures shall be set forth in the bylaws of the marketing board. A marketing board may, by means of a budget authorization, grant prospective approval for routine overhead or operating expenditures, and may delegate authority to a bonded officer or employee to make individual payments or expenditures pursuant to the budget authorization. The budget authorization shall specify the nature of the authorized expenditures, the maximum total expenditure authorized in each expenditure subcategory, and the time period to which the authorization is applicable. The marketing board shall adopt bylaws or written procedures for the exercise of delegated expenditure authority by a bonded officer or employee, including any required requisition and voucher procedures.
ATCP 140.45 History
History: Cr.
Register, November, 1985, No. 359, eff. 12-1-85.
ATCP 140.46
ATCP 140.46 Accounting systems; audits; reports. ATCP 140.46(1)(1)
Accounting system. Every marketing board shall maintain a complete accounting system for the management of marketing board receipts and expenditures. Accounting procedures shall conform to generally accepted accounting principles. Accounting systems shall provide for the periodic generation of balance sheets, income statements, statements of account balances, and other indicators of marketing board financial position. A marketing board shall provide the secretary with such reports of a marketing board's financial position as the secretary may require.
ATCP 140.46(2)(a)(a) Marketing board receipts, expenditures, accounts and fiscal operations shall be independently audited on an annual basis by a certified public accountant, in accordance with generally accepted accounting and audit principles. The audit shall include a review of compliance with applicable law, and with the established bylaws and procedures of the marketing board. The results of the audit shall be filed with the secretary within 120 days after the end of the marketing board's fiscal year.
ATCP 140.46(2)(b)
(b) Marketing board receipts, expenditures, accounts, fiscal operations, and all other records and operations of a marketing board may be audited by the department at any time, for the purpose of ascertaining compliance with applicable law. The department may exercise its authority under
ch. 93, Stats., in support of its audit.
ATCP 140.46(3)
(3) Financial statements. Every marketing board shall prepare a year-end financial statement, independently audited and certified by a certified public accountant. The financial statement shall be filed with the secretary within 120 days after the end of the marketing board's fiscal year.
ATCP 140.46(4)
(4) Annual reports. Every marketing board shall prepare an annual report on marketing board operations for each fiscal year, to be published at the conclusion of the fiscal year. The annual report shall include, at a minimum, a description of the projects funded during the year, the progress or results of each funded project, and the audited financial statement prepared under
sub. (3). The annual report shall be filed with the secretary within 120 days after the end of the fiscal year. The annual report shall be made available for inspection and copying by the public. Within 180 days after the end of the fiscal year, the marketing board shall either mail a free copy of the annual report to each affected producer or handler, or publish notice to affected producers and handlers informing them that the annual report is available for free distribution to affected producers and handlers upon request.
ATCP 140.46 History
History: Cr.
Register, November, 1985, No. 359, eff. 12-1-85.
ATCP 140.47
ATCP 140.47 Prohibited expenditures and business practices. A marketing board may not:
ATCP 140.47(1)(a)
(a) For any purpose which is not authorized under
ch. 96, Stats., and the marketing order, or which is inconsistent with
ch. 96, Stats., and the marketing order.
ATCP 140.47(1)(c)
(c) Whose aggregate amount exceeds the annual receipts of the marketing board for the fiscal year in which the expenditures occur. Annual receipts, for purposes of this paragraph, include any surplus receipts carried over from the preceding fiscal year. This paragraph does not prohibit a marketing board from contracting for the expenditure of anticipated receipts during the current fiscal year in which the receipts are anticipated, if the expenditure is budgeted and approved in compliance with
ss. ATCP 140.42 and
140.45. A marketing board shall periodically review its projections of anticipated receipts during the fiscal year, to determine whether the projections are accurate, and whether any adjustment of proposed expenditures may be necessary to comply with this paragraph.
ATCP 140.47(1)(d)
(d) To promote or fund any other marketing order. This does not prohibit joint funding of marketing order projects and programs with other marketing boards.
ATCP 140.47(1)(e)
(e) To influence state or federal legislation or rulemaking. This does not prohibit any of the following activities, unless the secretary determines that expenditures for activities are excessive in relation to the purposes for which the marketing order is created:
ATCP 140.47(1)(e)1.
1. The publication and distribution of information describing the programs, activities and accomplishments of the marketing board.
ATCP 140.47(1)(e)2.
2. The publication and distribution of information related to any proposal under subch.
I for the amendment or repeal of the marketing order, if the information is published and distributed prior to the secretary's decision under
s. ATCP 140.18 advancing the proposed amendment or repeal to a referendum of producers or handlers.
ATCP 140.47(1)(e)3.
3. Communication by a marketing board member or employee with any state public official or employee concerning the proposed amendment or repeal of the marketing order, or concerning any other rulemaking which is directly related to the marketing order.
ATCP 140.47(1)(e)4.
4. The publication and distribution of information concerning an impending advisory referendum on the marketing order, provided that the marketing board does not directly recommend or suggest how producers or handlers should vote in the advisory referendum.
ATCP 140.47(1)(f)
(f) For salaries, administrative expenses, travel expenses or personal expenses, except those which are reasonable and necessary for the operation of the marketing board, or which are a reasonable and necessary incident to the performance of administrative or contract services for the marketing board.
ATCP 140.47(1)(g)
(g) For any market development program which makes false or unwarranted claims on behalf of an affected commodity or disparages the quality, value, sale or use of any other agricultural commodity.
ATCP 140.47(1)(h)
(h) For any market research or development program which makes reference to, or which exclusively promotes a private brand or trade name of the affected commodity.
ATCP 140.47(2)
(2) Expend or contract for the expenditure of moneys if the expenditure is exclusively or primarily intended to promote an individual private interest without regard to the general interest of producers or handlers of the affected commodity. This does not prohibit the expenditure of moneys for the general benefit of affected producers or handlers where the expenditure also has incidental benefits to an individual private interest.
ATCP 140.47(3)
(3) Make any loan or extend credit. This does not prohibit a marketing board from depositing moneys in a savings and loan association, state bank, savings and trust company, mutual savings bank, or national bank in this state which receives or holds public deposits pursuant to
ch. 34, Stats.
ATCP 140.47(4)
(4) Engage in the purchase or sale of agricultural commodities. This does not prohibit limited and occasional purchases of agricultural commodities, or limited and occasional sales of agricultural commodities at cost, where the purchase or sale is incidental to the conduct of a research, educational or promotional program under
ch. 96, Stats., and the marketing order.
ATCP 140.47(5)
(5) Engage in the business of selling goods or services. This does not prohibit the occasional sale of educational or promotional materials at cost, where the sale is incidental to the conduct of an educational or promotional program under
ch. 96, Stats., and the marketing order.
ATCP 140.47(6)
(6) Make any gift or gratuitous payment for which the recipient gives no bona fide consideration.
ATCP 140.47 History
History: Cr.
Register, November, 1985, No. 359, eff. 12-1-85.
ATCP 140.48
ATCP 140.48 Administrative services provided by department. ATCP 140.48(1)(1) Pursuant to s.
96.10 (5), Stats., a marketing board may request the department to provide administrative services to the marketing board in the administration of a marketing order. This does not prohibit a marketing board from employing its own staff, or contracting with other persons for the provision of administrative services to the marketing board. Administrative services provided by the department may include accounting, clerical, financial, managerial, printing and secretarial services. A marketing board shall reimburse the department for all costs incurred by the department, pursuant to a written contract between the marketing board and the department. Reimbursed costs shall include overhead and operating costs which may be reasonably attributed to the administrative service. The department shall record and account for all administrative service costs incurred by the department, according to generally accepted accounting principles.
ATCP 140.48(2)
(2) All contracts or agreements for the provision of administrative services to a marketing board shall be in writing. Contracts under this subsection shall comply with
s. ATCP 140.44. Contracts with the department need not comply with
s. ATCP 140.44 (2) (e). This subsection does not require a marketing board to have written contracts with its employees.
ATCP 140.48 History
History: Cr.
Register, November, 1985, No. 359, eff. 12-1-85.
ATCP 140.49
ATCP 140.49 Marketing board meetings; records. ATCP 140.49(1)(1)
Filing of minutes. Within 15 days after every meeting of a marketing board or a formally constituted subunit of a marketing board, the marketing board shall file complete minutes of the meeting with the secretary.
ATCP 140.49 Note
Note: Every meeting of a “governmental body" is subject to the Wisconsin open meeting law, ss.
19.81 through
19.98, Stats. Under s.
19.82 (1), Stats., a “governmental body" includes a state or local “agency, board, committee, council, department or public body corporate and politic created by constitution, statute, rule or order; a governmental or quasi-governmental corporation; or a formally constituted subunit of any of the foregoing..."
ATCP 140.49(2)
(2) Custody of records; general. Every marketing board, and every officer and employee of a marketing board shall safely keep and preserve all documents and records which are lawfully in the possession or custody of the marketing board. Every marketing board shall adopt written bylaws or procedures to govern the custody, handling and disposition of marketing board documents and records. Proposed bylaws and procedures shall be filed with the secretary for review by the department prior to adoption.
ATCP 140.49 Note
Note: Under the Wisconsin public records law, ss.
19.31 through
19.35, Stats., members of the public have certain rights to inspect and copy records which are in the possession of an “authority."Under s.
19.32 (1), Stats., an “authority"includes a “... board, commission, committee, council, department or public body corporate and politic created by constitution, law, ordinance rule or order ...," and also includes a“quasi-governmental corporation."
ATCP 140.49(3)
(3) Disposal of records; authorization. No marketing board may dispose of documents or records except under a specific records disposal policy adopted by the marketing board. The policy shall be adopted in writing, and specify the types of records for which disposal is authorized, the length of time each type of record must be kept prior to disposal, and the disposal procedures to be observed. Proposed records disposal policies shall be filed with the department for review prior to adoption. The secretary may disapprove a proposed records disposal policy if the policy may impede the administration of
ch. 96, Stats., or otherwise adversely affect the public interest. No bylaw or procedure authorizing the disposal of records is effective if disapproved by the secretary.
ATCP 140.49(4)
(4) Records to be filed with department upon termination of marketing order. Upon termination of a marketing order, all documents and records of the marketing board shall be filed with the department.
ATCP 140.49(5)(a)(a) No marketing board may fail or refuse to file a document or record with the department as provided under
ch. 96, Stats., or this chapter on the ground that the document or record is protected from public inspection by law. If a marketing board determines that a document or record required to be filed with the department is protected from public inspection by law, the marketing board shall give written notice to the department identifying that information which, in the opinion of the marketing board, is protected from public inspection. Notice shall further specify the legal grounds on which the information may be withheld from public inspection.
ATCP 140.49(5)(b)
(b) The department shall promptly notify a marketing board of any public request for inspection of marketing board documents or records on file with the department, if the documents or records have been designated as confidential by the marketing board under
par. (a).
ATCP 140.49(5)(c)
(c) The department may make available to the public upon request, for inspection and copying, any marketing board documents or records which are on file with the department if the department determines that disclosure is required by law, notwithstanding the contrary request of the marketing board. In making the decision, the department shall consider the notice and request of a marketing board under
par. (a). If the department determines that disclosure is required by law, the department shall give the marketing board reasonable notice prior to disclosure.
