13.93(1m)
(1m) 1970 annotations. The revisor of statutes shall prepare and deliver to the department of administration, as soon as practicable after the end of the regular legislative session of 1969, a printer's copy for a volume to be designated "Wisconsin Annotations" and to contain the Wisconsin constitution, notes of the legislative history of the sections of the statutes and annotations of court decisions interpreting the Wisconsin constitution and statutes, and such other matter as the revisor deems important. The department shall order printed, and the contract printer shall print and deliver, the number of copies ordered. This edition of the annotations shall be printed and published as supplement to the 1969 Wisconsin statutes; and the laws and the contract governing the printing and distribution of those statutes shall, as far as applicable, govern the printing and sale of the annotations, except that the annotations shall be sold at a price fixed by the department at approximately the cost thereof and there shall be no free distribution thereof except as provided in
ss. 35.84 and
35.85 (5). The department shall designate the type, and shall determine the number of copies to be printed.
13.93(2)
(2) Duties of the revisor of statutes. The revisor of statutes shall:
13.93(2)(a)
(a) Employ under the classified service, and supervise and train the personnel assigned to the revisor.
13.93(2)(b)
(b) Supervise all expenditures of the revisor of statutes bureau.
13.93(2)(c)
(c) Serve as editor of the biennial Wisconsin statutes. In preparing each edition, if 2 or more acts of a legislative session affect the same statutory unit without taking cognizance of the effect thereon of the other acts and if the revisor finds that there is no mutual inconsistency in the changes made by each such act, the revisor shall incorporate the changes made by each act into the text of the statutory unit and document the incorporation in a note to the section. For each such incorporation, the revisor shall include in a correction bill a provision formally validating the incorporation.
Section 990.07 is not affected by printing decisions made by the revisor under this paragraph.
13.93(2)(d)
(d) Prior to August 1 of each even-numbered year, report to the law revision committee those reported opinions of the attorney general, and those reported decisions of any federal district court, or any state or federal appellate court, in which Wisconsin statutes or session laws are stated to be in conflict, ambiguous, anachronistic, unconstitutional or otherwise in need of revision.
13.93(2)(e)
(e) Attend all scheduled meetings and serve as the nonvoting secretary of the committee for review of administrative rules under
s. 13.56.
13.93(2)(f)
(f) Attend all meetings of the commission on uniform state laws under
s. 13.55 and the midwest and national meetings in which the commission participates.
13.93(2)(g)
(g) Attend the midwest and national legislative service conferences of the council of state governments.
13.93(2)(h)
(h) Approve specifications and scheduling for computer data bases containing the Wisconsin statutes and for the printing of the Wisconsin statutes as prescribed in
ss. 16.971 (6) and
35.56 (5).
13.93(2)(j)
(j) In cooperation with the law revision committee, systematically examine and identify for revision by the legislature the statutes and session laws to eliminate defects, anachronisms, conflicts, ambiguities and unconstitutional or obsolete provisions. The revisor shall complete the initial examination of the statutes within 10 years after July 1, 1980. The revisor shall prepare and at each session of the legislature present to the law revision committee bills that eliminate such defects, anachronisms, conflicts, ambiguities and unconstitutional or obsolete provisions. These bills may include minor substantive changes in the statutes and session laws necessary to accomplish such purposes. The revisor may resubmit to the law revision committee in subsequent sessions of the legislature any bill prepared under this paragraph which was not enacted.
13.93(2)(k)
(k) Pay, from the appropriation under
s. 20.765 (3) (a), the expenses of attendance at meetings of members of the Commission on Uniform State Laws who are appointed by the governor.
13.93(2m)
(2m) Duties of revisor and bureau; Wisconsin administrative code. 13.93(2m)(a)(a) The revisor of statutes bureau shall prepare copy for publication in the Wisconsin administrative code.
13.93(2m)(b)
(b) The revisor of statutes bureau may do any of the following:
13.93(2m)(b)1.
1. Renumber any provision of the Wisconsin administrative code and, if it does so, shall change cross-references to agree with the renumbered provision.
13.93(2m)(b)3.
3. Insert the proper cross-reference wherever "preceding section" or a similar term is used in the code.
13.93(2m)(b)4.
4. Delete surplus words such as "of this rule", "of this code", "of the statutes", "hereof" and "immediately above".
13.93(2m)(b)5.
5. Delete any masculine or feminine pronoun or adjective, except where the rule clearly applies to only one sex, and, if necessary, replace it with sex-neutral terminology.
13.93(2m)(b)7.
7. Change any incorrect cross-reference to a federal or state statute, rule or regulation.
13.93(2m)(b)8.
8. Delete "hereby" when it is used in connection with a verb such as "consents", "grants", "gives" or "declares".
13.93(2m)(b)10.
10. Substitute "may" for a phrase such as "is hereby authorized to".
13.93(2m)(b)12.
12. Change any incorrect form of a word to the correct form.
13.93(2m)(b)13.
13. Insert the U.S. code citation for the citation to a federal act.
13.93(2m)(b)14.
14. If the application or effect of a rule, by its terms, depends on the time when the rule takes effect, substitute the actual effective date for a phrase which means that date, such as "when this rule takes effect", "on the effective date of this rule" or "after the effective date of this rule".
13.93(2m)(b)15.
15. Delete obsolete rules promulgated by an agency that no longer exists.
13.93(2m)(c)
(c) The revisor of statutes bureau may insert in the Wisconsin administrative code a note explaining any change made under
par. (b).
13.93(2m)(e)
(e) The revisor of statutes bureau shall prepare and keep on file a record of each change made under
par. (b).
13.93(2m)(f)
(f) The revisor of statutes bureau shall notify the agency involved of each change made under
par. (b).
13.93(3)
(3) Printing costs. Payments for the following costs shall be administered by the revisor of statutes bureau:
13.93(3)(d)
(d) Printing of the administrative code and register under
s. 35.93.
13.93 History
History: 1973 c. 38,
90;
1975 c. 94;
1979 c. 34,
110,
204,
221,
323;
1979 c. 355 ss.
40,
41;
1981 c. 372 s.
18;
1983 a. 192;
1983 a. 544 ss.
1,
47 (2);
1985 a. 29;
1985 a. 182 s.
57;
1987 a. 403 s.
256;
1991 a. 32,
39,
214,
285;
1993 a. 52;
1995 a. 106;
1997 a. 27.
13.93 Cross-reference
Cross-reference: For construction of a revised statute, see s.
990.001 (7) and cases cited under s.
990.001.
13.94
13.94
Legislative audit bureau. There is created a bureau to be known as the "Legislative Audit Bureau", headed by a chief known as the "State Auditor". The bureau shall be strictly nonpartisan and shall at all times observe the confidential nature of any audit currently being performed. Subject to
s. 230.35 (4) (a) and
(f), the state auditor or designated employes shall at all times with or without notice have access to all departments and to any books, records or other documents maintained by the departments and relating to their expenditures, revenues, operations and structure except as provided in
sub. (4) and except that access to documents of counties, cities, villages, towns or school districts is limited to work performed in connection with audits authorized under
sub. (1) (m). In the discharge of any duty imposed by law, the state auditor may subpoena witnesses, administer oaths and take testimony and cause the deposition of witnesses to be taken as prescribed for taking depositions in civil actions in circuit courts.
13.94(1)
(1) Duties of the bureau. The legislative audit bureau shall be responsible for conducting postaudits of the accounts and other financial records of departments to assure that all financial transactions have been made in a legal and proper manner. In connection with such postaudits, the legislative audit bureau shall review the performance and program accomplishments of the department during the fiscal period for which the audit is being conducted to determine whether the department carried out the policy of the legislature and the governor during the period for which the appropriations were made. In performing postaudits under this subsection, the legislative audit bureau shall not examine issues related to academic freedom within the university of Wisconsin system. A postaudit shall not examine into or comment upon the content of the various academic programs, including degree requirements, majors, curriculum or courses within the university of Wisconsin system, nor shall any such postaudit examine into the manner in which individual faculty members or groups of faculty members conduct their instructional, research or public service activities. This subsection does not preclude the bureau from reviewing the procedures by which decisions are made and priorities set in the university of Wisconsin system, or the manner in which such decisions and priorities are implemented within the university of Wisconsin system, insofar as such review is not inconsistent with
s. 36.09. The legislative audit bureau shall audit the fiscal concerns of the state as required by law. To this end, it shall:
13.94(1)(a)
(a) Audit the books and accounts of the treasurer, the moneys on hand in the treasury and all bonds and securities belonging to all public funds on deposit in the treasury or properly accounted for by the treasurer, at least every 2 years; and report the result of such examination in writing to the governor and the joint committee on finance, specifying therein particularly the amount and kind of funds and of all such bonds and securities. The bureau shall transmit a certified copy of such report to the outgoing treasurer and successor.
13.94(1)(b)
(b) Audit the records of every state department, board, commission, independent agency or authority at least once each 5 years and audit the records of other departments as defined in
sub. (4) when the state auditor deems it advisable or when he or she is so directed and, in conjunction therewith, reconcile the records of the department audited with those of the department of administration. Audits of the records of a county, city, village, town or school district may be performed only as provided in
par. (m). Within 30 days after completion of any such audit, the bureau shall file with the chief clerk of each house of the legislature, the governor, the department of administration, the legislative reference bureau, the joint committee on finance, the legislative fiscal bureau and the department audited, a detailed report thereof, including its recommendations for improvement and efficiency and including specific instances, if any, of illegal or improper expenditures. The chief clerks shall distribute the report to the joint legislative audit committee, the appropriate standing committees of the legislature and the joint committee on legislative organization.
13.94(1)(c)
(c) Audit the central accounting records of the department of administration at least once every 2 years. A detailed report of such audit shall be filed as provided by
par. (b), and copies shall be provided to each member or member-elect of the legislature and shall be available in limited number to the public. The bureau shall also prepare a summary of such audit report, for distribution in the same manner as the Wisconsin Blue Book under
s. 35.84.
13.94(1)(d)1.1. At least once every 2 years, and at such other times as the governor or legislature directs, examine and see that all the money appearing by the books of the department of administration and state treasurer as belonging to the several funds is in the vaults of the treasury or in the several state depositories.
13.94(1)(d)2.
2. If the governor directs that such an examination be conducted, the order from the governor shall provide for reimbursement of the legislative audit bureau's costs in making the examination from the appropriation under
s. 20.525 (1) (a). No order from the governor for an examination under this paragraph may take precedence over any examination already scheduled by the legislative audit bureau without approval of the joint legislative audit committee. If a deficiency is discovered pursuant to an examination under this paragraph, the governor shall require the treasurer to make up the deficiency immediately; and if the treasurer refuses or neglects for 10 days thereafter to have the full sum belonging to said funds in the treasury the attorney general shall institute proceedings to recover the deficiency.
13.94(1)(dc)
(dc) At least once every 5 years, contract for the performance of an actuarial audit of the Wisconsin retirement system. The legislative audit bureau shall file a copy of each audit report under this paragraph with the distributees specified in
par. (b).
13.94(1)(dd)
(dd) Annually, conduct a financial audit of the department of employe trust funds, to include financial statements and an evaluation of accounting controls and accounting records maintained by the department for individual participants and employers. Within 30 days after completion of such audit the bureau shall file with the governor, the legislative reference bureau, the department of administration and the department of employe trust funds a detailed report thereof, including specific instances, if any, of illegal or improper transactions.
13.94(1)(de)
(de) At least once every 3 years, perform a financial audit of the state life insurance fund, the local government property insurance fund and the patients compensation fund.
13.94(1)(df)
(df) Annually, perform a financial audit of the investment board, including an assessment of the fair presentation of the financial statements and an evaluation of the internal control structure of the board. As part of the financial audit, the bureau shall identify certain statutes and policies and guidelines adopted by the board and shall determine the extent of compliance by the board with the statutes, policies and guidelines. Biennially, the bureau shall conduct a performance evaluation audit of the investment board that includes an audit of the board's policies and management practices.
13.94(1)(dg)
(dg) Annually, by October 1, perform a financial audit of expenditures made under the grant for dental services under
s. 250.10.
13.94(1)(e)
(e) Make such special examinations of the accounts and financial transactions of any department, agency or officer as the governor, legislature, joint legislative audit committee or joint committee on legislative organization directs. If the governor directs that such an examination be conducted, the order from the governor shall provide for reimbursement of the legislative audit bureau's costs in making the examination from the appropriation under
s. 20.525 (1) (a). No order from the governor for an examination under this paragraph may take precedence over an examination already scheduled by the legislative audit bureau without approval of the joint legislative audit committee. Examinations of the accounts and transactions of a county, city, village, town or school district may be performed only as authorized in
par. (m).
13.94(1)(eg)
(eg) Annually conduct a financial audit of the division of gaming in the department of administration and biennially conduct a performance evaluation audit of the division of gaming in the department of administration. The legislative audit bureau shall file a copy of each audit report under this paragraph with the department of justice and with the distributees specified in
par. (b).
13.94(1)(em)
(em) Annually conduct a financial audit of the state lottery, and, to the extent of the department of revenue's participation, of any multijurisdictional lotteries in which the state participates under
ch. 565, and biennially conduct a performance audit of the state lottery and, to the extent of the department of revenue's participation, of those multijurisdictional lotteries, as provided in
s. 565.37 (1). The legislative audit bureau shall file a copy of each audit report under this paragraph with the department of justice and with the distributees specified in
par. (b).
13.94(1)(f)
(f) Certify to the incoming treasurer the balance in the treasury when he or she came into office and all bonds and securities belonging to all public funds on deposit in the treasury or properly accounted for and transmit a certified copy thereof to the outgoing treasurer.
13.94(1)(g)
(g) Require each state department, board, commission, independent agency or authority to file with the bureau on or before September 1 of each year a report on all receivables due the state as of the preceding June 30 which were occasioned by activities of the reporting unit. The report may also be required of other departments, except counties, cities, villages, towns and school districts. The report shall show the aggregate amount of such receivables according to fiscal year of origin and collections thereon during the fiscal year preceding the report. The state auditor may require any department to file with the bureau a detailed list of the receivables comprising the aggregate amounts shown on the reports prescribed by this paragraph.
13.94(1)(h)
(h) Disseminate information concerning department accounting, auditing and fiscal matters.
13.94(1)(i)
(i) Prepare a statement of recommendations submitted in each audit report pertaining to department operations, which statement shall be available to any person upon request.
13.94(1)(j)
(j) Prepare a biennial report of its activities, including recommendations for efficiency and economy in the expenditure of appropriations made by the legislature. The bureau shall file the report with the legislature under
s. 13.172 (2) at the beginning of each regular session and with the governor and department of administration no later than January 15 of each odd-numbered year.
13.94(1)(k)
(k) Provide auditing services at the direction of the elections board under
s. 5.05 (2).
13.94(1)(L)
(L) Monitor and review purchases and purchasing procedures of state departments, boards, commissions and independent agencies, and report to the joint legislative audit committee at least once every 5 years concerning the extent to which state departments, boards, commissions and independent agencies purchased materials, supplies or equipment manufactured outside of the United States since the date of the preceding report.
13.94(1)(m)
(m) Audit the records of any county, city, village, town or school district at the direction of the joint legislative audit committee. The committee may direct an audit of a county department under
s. 46.215 at any time. The committee may not direct more than 3 other audits of counties, cities, villages, towns or school districts in any calendar year.
13.94(1)(n)
(n) Provide periodic performance audits of any division of the department of commerce that is responsible for inspections of multifamily housing under
s. 101.973 (11).
13.94(1)(o)
(o) Prior to the initial 5-year review by the joint committee on finance under
s. 13.094, perform a performance evaluation audit and distribute a report of its findings to the distributees specified in
par. (b).
13.94(1m)
(1m) Independent experts. The legislative audit bureau may contract for the services of such independent professional or technical experts as deemed necessary to carry out the statutory duties and functions of the bureau within the limits of the amount provided under
s. 20.765 (3) (c); and, in the case of postaudits involving the performance and program accomplishments of a department, shall contract for the services of such subject matter and program specialists from any state or federal agency or public institution of higher learning as deemed necessary by the joint committee on legislative organization.
13.94(1s)(a)(a) Except as otherwise provided in
par. (c), the legislative audit bureau may charge any department for the reasonable cost of auditing services which are performed at the request of a department or at the request of the federal government which the bureau is not required to perform under
sub. (1) (a) to
(d) or
(k) or any other law. This paragraph does not apply to counties, cities, villages, towns or school districts.
13.94(1s)(b)
(b) The legislative audit bureau may charge the department of revenue for the reasonable costs of the audits required to be performed under
sub. (1) (em) and for verification of the odds of winning a lottery game under
s. 565.37 (5).
13.94(1s)(bm)
(bm) The legislative audit bureau may charge the department of administration for the cost of the audits required to be performed under
sub. (1) (eg).
13.94(1s)(c)
(c) The legislative audit bureau shall charge the following entities for the following audits:
13.94(1s)(c)1.
1. The department of employe trust funds for the cost of the audits required to be performed under
sub. (1) (dc) and
(dd).
13.94(1s)(c)2.
2. The office of the commissioner of insurance for the cost of the audit required to be performed under
sub. (1) (de).
13.94(1s)(c)3.
3. The investment board for the cost of any audit required to be performed under
sub. (1) (df).
13.94(2)
(2) State auditor, qualifications. To be eligible for appointment as state auditor a person shall have training equivalent to that represented by graduation from a college or university with work in accounting, finance, economics, statistics, program evaluation, business management or such other subjects as are determined by the joint committee on legislative organization to be appropriate.
13.94(3)
(3) Duties of the state auditor. The state auditor shall:
13.94(3)(a)
(a) Direct the immediate operations of the bureau.
13.94(3)(b)
(b) Employ, supervise and train, outside the classified service, a deputy state auditor and other personnel assigned to the state auditor.
13.94(3)(c)
(c) Supervise all expenditures of the bureau.
13.94(3)(d)
(d) Execute such directions and requests as may be given by the joint committee on legislative organization pursuant to its statutory responsibility.
13.94(3)(e)
(e) Subject to the approval of the joint committee on legislative organization, attend such midwest and national meetings as will benefit the operation of the bureau.
13.94(4)(a)1.
1. Every state department, board, examining board, affiliated credentialing board, commission, independent agency, council or office in the executive branch of state government; all bodies created by the legislature in the legislative or judicial branch of state government; any public body corporate and politic created by the legislature including specifically a professional baseball park district; every Wisconsin works agency under
subch. III of ch. 49; every provider of medical assistance under
subch. IV of ch. 49; technical college district boards; development zones designated under
s. 560.71; every county department under
s. 51.42 or
51.437; every nonprofit corporation or cooperative to which moneys are specifically appropriated by state law; and every corporation, institution, association or other organization which receives more than 50% of its annual budget from appropriations made by state law, including subgrantee or subcontractor recipients of such funds.
13.94(4)(a)2.
2. Any foundation, corporation or partnership created by an entity specified under
subd. 1.
