16.50(5)
(5) Disbursements. The secretary may not draw a warrant for payment of any expenditures incurred by any department nor may any department make any expenditure for which the approval of the secretary or the governor is necessary under this section, including any expenditure under
s. 20.867, unless the expenditure was made in accordance with an estimate submitted to and approved by the secretary or by the governor. In the event that the secretary determines that previously authorized expenditures will exceed revenues in the current or forthcoming fiscal year by more than 0.5% of the estimated general purpose revenue appropriations for that fiscal year, he or she may not decline to approve an estimate or to draw a warrant under this subsection, but shall instead proceed under
sub. (7).
16.50(6)
(6) Proportional spending. If the secretary determines that expenditures of general purpose or segregated fund revenues are utilized to match revenues received under
s. 16.54 or
20.001 (2) (b) for the purposes of combined program expenditure, the secretary may require that disbursements of the general purpose revenue and corresponding segregated revenue be in direct proportion to the amount of program revenue or corresponding segregated revenue which is available or appropriated in
ch. 20 or as condition of a grant or contract. If the secretary makes such a determination, the agency shall incorporate the necessary adjustments into the expenditure plans provided for in
sub. (1).
16.50(7)(a)(a) If following the enactment of the biennial budget act in any biennium the secretary determines that previously authorized expenditures will exceed revenues in the current or forthcoming fiscal year by more than one-half of one percent of the estimated general purpose revenue appropriations for that fiscal year, he or she may not take any action under
sub. (2) and shall immediately notify the governor, the presiding officers of each house of the legislature and the joint committee on finance.
16.50(7)(b)
(b) Following such notification, the governor shall submit a bill containing his or her recommendations for correcting the imbalance between projected revenues and authorized expenditures. If the legislature is not in a floorperiod at the time of the secretary's notification, the governor shall call a special session of the legislature to take up the matter of the projected revenue shortfall and the governor shall submit his or her bill for consideration at that session.
16.50 History
History: 1971 c. 270;
1973 c. 333;
1975 c. 39;
1977 c. 29,
196,
418;
1979 c. 32,
34;
1981 c. 20,
27,
30,
314;
1983 a. 27 ss.
70,
71a,
2202 (42);
1985 a. 332 s.
251 (6);
1987 a. 4,
27;
1989 a. 31,
336;
1991 a. 316;
1993 a. 16;
1995 a. 27;
1997 a. 27;
1999 a. 9.
16.50 Annotation
The secretary is not authorized by s. 16.50 (2) to reduce payments to municipalities under s. 79.03. Milwaukee v. Lindner,
98 Wis. 2d 624,
297 N.W.2d 828 (1980).
16.50 Annotation
The secretary is not authorized by s. 16.50 (2) to reduce payments under the school aids program. School Dist. of LaFarge v. Lindner,
100 Wis. 2d 111,
301 N.W.2d 196 (1981).
16.501
16.501
Forward Wisconsin, Inc.; funds. 16.501(1)
(1) No funds appropriated under
s. 20.143 (1) (bm) may be expended until the department of commerce submits to the secretary a report setting forth the amount of private contributions received by Forward Wisconsin, Inc., since the date the department of commerce last submitted a report under this subsection. After receiving the report, the secretary may approve the expenditure of funds up to the amount set forth in the report. Total funds expended in any fiscal year may not exceed the amounts in the schedule under
s. 20.143 (1) (bm).
16.501(2)
(2) Forward Wisconsin, Inc., shall expend funds appropriated under
s. 20.143 (1) (bm) in adherence with the uniform travel schedule amounts approved under
s. 20.916 (8). Forward Wisconsin, Inc., may not expend funds appropriated under
s. 20.143 (1) (bm) on entertainment, foreign travel, payments to persons not providing goods or services to Forward Wisconsin, Inc., or for other purposes prohibited by contract between Forward Wisconsin, Inc., and the department.
16.505
16.505
Position authorization. 16.505(1)
(1) Except as provided in
subs. (2),
(2m) and
(2n), no position, as defined in
s. 230.03 (11), regardless of funding source or type, may be created or abolished unless authorized by one of the following:
16.505(1)(a)
(a) The legislature by law or in budget determinations.
16.505(2)(a)(a) An agency may request the governor to create or abolish a full-time equivalent position or portion thereof funded from revenues specified in
s. 20.001 (2) (b) or
(c) in the agency. Upon receiving such a request, the governor may change the authorized level of full-time equivalent positions funded from such revenues in the agency in accordance with this subsection. The governor may approve a different authorized level of positions than is requested by the agency. If the governor proposes to change the number of full-time equivalent positions in an agency funded from revenues specified in
s. 20.001 (2) (b) or
(c), the governor shall notify the joint committee on finance in writing of his or her proposed action. If the cochairpersons of the committee do not notify the governor that the committee has scheduled a meeting for the purpose of reviewing the proposed action within 14 working days after the date of the governor's notification, the position changes may be made as proposed by the governor. If, within 14 working days after the date of the governor's notification, the cochairpersons of the committee notify the governor that the committee has scheduled a meeting for the purpose of reviewing the proposed action, the position changes may be made under this subsection only upon approval of the committee.
16.505(2m)
(2m) The board of regents of the University of Wisconsin System may create or abolish a full-time equivalent position or portion thereof from revenues appropriated under
s. 20.285 (1) (h),
(ip),
(iz),
(j),
(m),
(n) or
(u) or
(3) (iz) or
(n). No later than the last day of the month following completion of each calendar quarter, the board of regents shall report to the department and the cochairpersons of the joint committee on finance concerning the number of full-time equivalent positions created or abolished by the board under this subsection during the preceding calendar quarter and the source of funding for each such position.
16.505(2n)
(2n) The University of Wisconsin Hospitals and Clinics Board may create or abolish a full-time equivalent position or portion thereof from revenues appropriated under
s. 20.495 (1) (g). No later than the last day of the month following completion of each calendar quarter, the University of Wisconsin Hospitals and Clinics Board shall report to the department and the cochairpersons of the joint committee on finance concerning the number of full-time equivalent positions created or abolished by the board under this subsection during the preceding calendar quarter.
16.505(3)
(3) If the secretary determines that the expenditure estimate established under
s. 16.50 (1) for any agency so warrants, the secretary may require an agency to seek prior approval to expend funds for any position, including limited term employment. The secretary may also require any agency except a judicial branch agency or legislative service agency to comply with the procedures for entering position information for its employees, including limited term employees, into the information system established under
s. 16.004 (7).
16.505(4)(b)
(b) Except as provided in
par. (c), no agency may change the funding source for a position authorized under this section unless the position is authorized to be created under a different funding source in accordance with this section.
16.51
16.51
Department of administration; preauditing and accounting; additional duties and powers. The department of administration in the discharge of preauditing and accounting functions shall:
16.51(1)
(1) Suggest improvements. Suggest plans for the improvement and management of the public revenues and expenditures.
16.51(4)
(4) Direct collection of moneys. Except as otherwise provided by law, direct and superintend the collection of all moneys due the state.
16.51(5)
(5) Keep and state accounts. Keep and state all accounts in which the state is interested as provided in
s. 16.52.
16.51(6)
(6) Audit claims. Examine, determine and audit, according to law, the claims of all persons against the state as provided in
s. 16.53.
16.51(7)
(7) Audit claims for expenses in connection with prisoners and juveniles in secured correctional facilities. Receive, examine, determine and audit claims, duly certified and approved by the department of corrections, from the county clerk of any county in behalf of the county, which are presented for payment to reimburse the county for certain expenses incurred or paid by it in reference to all matters growing out of actions and proceedings involving prisoners in state prisons, as defined in
s. 302.01, or juveniles in secured correctional facilities, as defined in
s. 938.02 (15m), including prisoners or juveniles transferred to a mental health institute for observation or treatment, when the proceedings are commenced in counties in which the prisons or secured correctional facilities are located by a district attorney or by the prisoner or juvenile as a postconviction remedy or a matter involving the prisoner's status as a prisoner or the juvenile's status as a resident of a secured correctional facility and for certain expenses incurred or paid by it in reference to holding those juveniles in secure custody while those actions or proceedings are pending. Expenses shall only include the amounts that were necessarily incurred and actually paid and shall be no more than the legitimate cost would be to any other county had the offense or crime occurred therein.
16.513
16.513
Program and segregated revenue sufficiency. 16.513(1)(1) Each agency which has a program revenue appropriation or appropriation of segregated revenues from program receipts shall, at such times as required by the secretary, make quarterly reports to the department projecting the revenues and expenditures for the ensuing quarterly period under each such appropriation to the agency.
16.513(2)
(2) Upon reviewing the reports submitted under
sub. (1), the department shall report to the joint committee on finance concerning any projected insufficiency of program revenues or segregated revenues from program receipts to meet expenditures contemplated by agencies. The report shall contain information concerning any encumbrances made by agencies attributable to a program revenue appropriation or appropriation of segregated revenues from program receipts that are in excess of the moneys, assets or accounts receivable under
s. 20.903 (2) required to remove the liabilities created by the encumbrances.
16.513(3)
(3) If there are insufficient moneys, assets or accounts receivable, as determined under
s. 20.903 (2), that are projected by an agency or projected by the department under
s. 16.40 (7) to cover anticipated expenditures under a program revenue appropriation or appropriation of segregated revenues from program receipts, the agency shall propose and submit to the department a plan to assure that there are sufficient moneys, assets or accounts receivable to meet projected expenditures under the appropriation. The department may approve, disapprove or approve with modifications each plan submitted by an agency. If the department approves a plan, or approves a plan with modifications, the department shall forward the plan to the joint committee on finance. If the cochairpersons of the committee do not notify the secretary that the committee has scheduled a meeting for the purpose of reviewing the proposed plan within 14 working days after the date of the secretary's submittal, any portion of the plan which does not require the action of the legislature or the action of the committee under another law may be implemented. If, within 14 working days after the date of the secretary's submittal, the cochairpersons of the committee notify the secretary that the committee has scheduled a meeting for the purpose of reviewing the proposed plan, no part of the plan may be implemented without the approval of the committee in accordance with applicable law, or without the approval of the legislature if legislative approval is required.
16.513(4)
(4) The department shall monitor the performance of agencies in carrying out plans approved under
sub. (3) and shall periodically report its findings regarding such performance to the joint committee on finance.
16.513(5)
(5) Any officer of an agency which is responsible for the submission of a report required by
sub. (1) or a plan required by
sub. (3) who fails to submit the report or plan within the time required by the department may be required to forfeit not less than $200 nor more than $1,000.
16.513 History
History: 1983 a. 27.
16.515
16.515
Supplementation of program revenue and program revenue-service appropriations. 16.515(1)
(1) The secretary may supplement any sum certain program revenue or program revenue-service appropriation which the secretary determines is insufficient because of unforeseen emergencies or insufficient to accomplish the purpose for which made, if the secretary finds that an emergency exists, no funds are available for such purposes and the purposes for which a supplemental appropriation is requested have been authorized or directed by the legislature. If the secretary proposes to supplement such an appropriation, the secretary shall notify the joint committee on finance in writing of the proposed action. The secretary may proceed with the proposed action if within 14 working days of the notification the committee does not schedule a meeting for the purpose of reviewing the secretary's proposed action. If the committee schedules a meeting for the purpose of reviewing the proposed action, the action shall not take effect unless the committee approves the action.
16.515(2)
(2) All supplements proposed under this section which are not acted upon by the committee shall be paid from the appropriation under
s. 20.865 (8) (g).
16.517
16.517
Adjustments of program revenue positions and funding levels. No later than 30 days after the effective date of each biennial budget act, the department shall provide to the joint committee on finance a report indicating any initial modifications that are necessary to the appropriation levels established under that act for program revenue and program revenue-service appropriations as defined in
s. 20.001 (2) (b) and
(c) or to the number of full-time equivalent positions funded from program revenue and program revenue-service appropriations authorized by that act to account for any additional funding or positions authorized under
s. 16.505 (2) or
(2m) or
16.515 in the fiscal year immediately preceding the fiscal biennium of the budget that have not been included in authorizations under the biennial budget act but which should be included as continued budget authorizations in the fiscal biennium of the budget. Such modifications shall be limited to adjustment of the appropriation or position levels to the extent required to account for higher base levels for the fiscal year immediately preceding the fiscal biennium of the budget due to appropriation or position increases authorized under
s. 16.505 (2) or
(2m) or
16.515 during the fiscal year immediately preceding the fiscal biennium of the budget. If the cochairpersons of the committee do not notify the secretary that the committee has scheduled a meeting for the purpose of reviewing the proposed modifications within 14 working days after the date of receipt of the department's report, the department may make the modifications specified in the report. If, within 14 working days after the date of the department's report, the cochairpersons of the committee notify the secretary that the committee has scheduled a meeting for the purpose of reviewing the proposed modifications, the department may not make the modifications specified in the report until the committee approves the report.
16.52
16.52
Accounting. The department of administration shall:
16.52(1)
(1) Keep separate accounts. Keep in its office separate accounts of the revenues and funds of the state, and of all moneys and funds received or held by the state, and also of all encumbrances, expenditures, disbursements and investments thereof, showing the particulars of every encumbrance, expenditure, disbursement and investment.
16.52(2)
(2) Revenue accounts. Place revenue estimates on the books of accounts and credit actual receipts against them as of the last day of each quarter. Except as provided in
s. 20.002 (2), any receipts applying to a prior fiscal year received between the day after the date for closing of books specified by the secretary under
sub. (5) (a) and the next succeeding such date specified by the secretary shall be credited by the secretary to the fiscal year following the year to which the receipts apply. Except in the case of program revenue and continuing appropriations, any refund of a disbursement to a general purpose revenue appropriation, applicable to any prior fiscal year, received between these dates may not be credited to any appropriation but shall be considered as a nonappropriated receipt. General purpose revenue (GPR) earned, as defined in
s. 20.001 (4) is not available for expenditure, whether or not applied to the fiscal year in which received.
16.52(3)
(3) Keep appropriation accounts. Keep separate accounts of all appropriations authorizing expenditures from the state treasury, which accounts shall show the amounts appropriated, the amounts allotted, the amounts encumbered, the amounts expended, the allotments unencumbered and the unallotted balance of each appropriation.
16.52(5)
(5) Encumbrances and charges for prior fiscal year. 16.52(5)(a)(a) On a date specified by the secretary within 7 days of July 31 of each fiscal year, all outstanding encumbrances against an appropriation entered for the previous fiscal year shall be transferred by the secretary as encumbrances against the appropriation for the current fiscal year, and an equivalent prior year appropriation balance shall also be forwarded to the current year by the secretary. Payments made on previous year encumbrances forwarded shall be charged to the current fiscal year. All other charges incurred during any previous fiscal year, and not evidenced by encumbrances, which are presented for payment between the day after the date specified by the secretary under this paragraph in any fiscal year and the date specified by the secretary under this paragraph in the next succeeding fiscal year shall be entered as charges in the fiscal year following the year in which the charges are incurred. The requirements of this paragraph may be waived in whole or in part by the secretary with the advice of the state auditor on appropriations other than general purpose revenue appropriations and corresponding segregated revenue appropriations.
16.52(5)(b)
(b) After the date specified by the secretary under
par. (a), agencies shall be allowed not to exceed one month for reconciling prior year balances, correcting errors and certifying necessary adjustments to the department. No prior year corrections shall be permitted after that date, it being incumbent upon all agencies to completely reconcile their records with the department by that date. Each agency shall delegate to some individual the responsibility of reconciling its accounts as herein provided and shall certify the individual's name to the secretary. As soon as a reconciliation has been effected, the agency shall advise the secretary in writing of such fact and shall forward to the secretary a copy of such reconciliation. If any agency fails to reconcile its accounts as provided in this subsection, the person responsible for such reconciliation shall not be entitled to any further compensation for salary until such reconciliation is effected. With the approval of the state auditor any agency which relies extensively on central accounting records may be permitted by the secretary to file a statement of agreement in lieu of a reconciliation on all or part of its accounts.
16.52(5)(c)
(c) In addition to the annual reconcilement of accounts required by
par. (b), the secretary may request any state agency to reconcile its accounts with those of the department at such other times as the secretary deems necessary. The manner and form of the reconcilement shall be determined by the secretary.
16.52(6)
(6) Prior approval of purchase orders, etc. 16.52(6)(a)(a) Except as authorized in
s. 16.74, all purchase orders, contracts, or printing orders for any agency as defined in
s. 16.70 (1) shall, before any liability is incurred thereon, be submitted to the secretary for his or her approval as to legality of purpose and sufficiency of appropriated and allotted funds therefor. In all cases the date of the contract or order governs the fiscal year to which the contract or order is chargeable, unless the secretary determines that the purpose of the contract or order is to prevent lapsing of appropriations or to otherwise circumvent budgetary intent. Upon such approval, the secretary shall immediately encumber all contracts or orders, and indicate the fiscal year to which they are chargeable.
16.52(6)(b)
(b) Pursuant to
s. 16.72 and subject to
ss. 16.53 and
20.903 local purchases may be made or miscellaneous expenses incurred by any state department.
16.52(6)(c)
(c) Any department feeling itself aggrieved by the refusal of the secretary to approve any proposed encumbrance or payment under this section or
s. 16.53 may appeal from the secretary's decision to the governor, who, after a hearing and such investigation as the governor deems necessary, may set aside or modify such decision.
16.52(7)
(7) Petty cash account. With the approval of the secretary, each agency which is authorized to maintain a contingent fund under
s. 20.920 may establish a petty cash account from its contingent fund. The procedure for operation and maintenance of petty cash accounts and the character of expenditures therefrom shall be prescribed by the secretary. In this subsection, "agency" means an office, department, independent agency, institution of higher education, association, society or other body in state government created or authorized to be created by the constitution or any law, which is entitled to expend moneys appropriated by law, including the legislature and the courts, but not including an authority created in
ch. 231,
233 or
234.
16.52(8)
(8) Refund accounts. The secretary shall promulgate rules permitting agencies, authorized to do so by the governor, to issue checks, share drafts or other drafts to refund amounts not to exceed $5 each. The secretary may establish petty cash funds for such agencies for the purpose of paying refunds.
16.52(9)
(9) Secretary to require accounts of state money, etc. The secretary shall require all persons receiving money or securities or having the disposition or management of any property of the state, of which an account is kept in the secretary's office, to render statements thereof to the secretary; and all such persons shall render such statements at such time and in such form as the secretary shall require.
16.52(10)
(10) Department of public instruction. The provisions of
sub. (2) with respect to refunds and
sub. (5) (a) with respect to reimbursements for the prior fiscal year shall not apply to the appropriations under
s. 20.255 (2) (ac) and
(q).
16.52(11)
(11) Secretary to allocate departmental central services costs. The secretary may allocate and charge, and may prescribe the procedures for departments to allocate and charge, the central services costs of the department of administration or of individual departments to selected federal grants or contracts. The charges to departments for the central services costs incurred by the department of administration and the indirect costs incurred by the departments in the administration of federally-aided programs under grants or contracts shall be made in accordance with the procedures adopted by the secretary.
16.52(12)
(12) Date for interfund transfers. Whenever it is provided by law for a transfer of moneys to be made from one fund to another fund and no date is specified for the transfer to be made, determine a date on which the transfer shall be made or provide for partial transfers to be made on different dates, and transfer the moneys in accordance with its determination.
16.52 History
History: 1971 c. 125,
261;
1973 c. 243;
1975 c. 41 s.
52;
1977 c. 29;
1977 c. 196 s.
130 (3), (4);
1977 c. 272,
273,
418;
1979 c. 34 ss.
65 to
67,
2102 (43) (a);
1981 c. 14;
1983 a. 27 ss.
73,
74,
2202 (42);
1983 a. 368;
1985 a. 29;
1987 a. 399;
1989 a. 31,
336,
359;
1991 a. 39,
316;
1995 a. 27 ss.
296,
297,
9145 (1);
1997 a. 27.
16.525
16.525
State aid recipients' accounting. Every association, society, institute or other organization that receives aid in any form through appropriations from the state shall report to the department in August of each year. Such annual report shall contain a detailed statement of all receipts and expenditures of such association, society, institute or organization for the fiscal year concluded on the preceding June 30, and such portions as are of special importance may be published in the biennial report of the department under
s. 15.04 (1) (d).
16.525 History
History: 1977 c. 196 s.
131;
1987 a. 186.
16.528
16.528
Interest on late payments. 16.528(1)(a)
(a) "Agency" means an office, department, independent agency, institution of higher education, association, society or other body in state government created or authorized to be created by the constitution or any law, which is entitled to expend moneys appropriated by law, including the legislature and the courts, but not including an authority created in
ch. 231,
233 or
234.
16.528 Note
Note: The cross-reference to s. 66.0901 (1) (d) was changed pursuant to
1999 Wis. Act 150, section
672, which incorrectly indicated that s. 66.29 (1) (d) was to be changed to s. 96.0901 (1) (d). Act 150 renumbered s. 66.29 (1) (d) to s. 66.0901 (1) (d), as shown here. Corrective legislation is pending.
16.528(2)(a)(a) Except as provided in
sub. (3) or as otherwise specifically provided, an agency which does not pay timely the amount due on an order or contract shall pay interest on the balance due from the 31st day after receipt of a properly completed invoice or receipt and acceptance of the property or service under the order or contract, whichever is later, or, if the agency does not comply with
s. 16.53 (2), from the 31st day after receipt of an improperly completed invoice or receipt and acceptance of the property or service under the order or contract, whichever is later, at the rate specified in
s. 71.82 (1) (a) compounded monthly.
16.528(2)(b)
(b) For the purposes of
par. (a), a payment is timely if the payment is mailed, delivered or transferred by the later of the following:
16.528(2)(b)1.
1. The date specified on a properly completed invoice for the amount specified in the order or contract.
16.528(2)(b)2.
2. Except as provided in
subd. 3., within 45 days after receipt of a properly completed invoice or receipt and acceptance of the property or service under the order or contract, or, if the agency does not comply with
s. 16.53 (2), within 45 days after receipt of an improperly completed invoice or receipt and acceptance of the property or service under the order or contract, whichever is later.
16.528(2)(b)3.
3. For orders or contracts entered into on and after the first day of the 3rd 12-month period beginning after February 1, 1987, within 30 days after receipt of a properly completed invoice or receipt and acceptance of the property or service under the order or contract, or, if the agency does not comply with
s. 16.53 (2), within 30 days after receipt of an improperly completed invoice or receipt and acceptance of the property or service under the order or contract, whichever is later.
16.528(2m)
(2m) Interest payable to subcontractors. 16.528(2m)(a)(a) Except as provided in
sub. (3) (e) or as otherwise specifically provided, principal contractors that engage subcontractors to perform part of the work on an order or contract from an agency shall pay subcontractors for satisfactory work in a timely fashion. A payment is timely if it is mailed, delivered or transferred to the subcontractor no later than 7 days after the principal contractor's receipt of any payment from the agency.
16.528(2m)(b)
(b) If a subcontractor is not paid in a timely fashion, the principal contractor shall pay interest on the balance due from the 8th day after the principal contractor's receipt of any payment from the agency, at the rate specified in
s. 71.82 (1) (a) compounded monthly.
16.528(2m)(c)
(c) Subcontractors receiving payment under this subsection shall pay lower-tier subcontractors, and be liable for interest on late payments, in the same manner as principal contractors are required to pay subcontractors in
pars. (a) and
(b).
16.528(3)
(3) Exceptions. Subsection (2) does not apply to the following:
16.528(3)(a)
(a) Any portion of an order or contract under which the payment is made from federal moneys.
16.528(3)(b)
(b) An order or contract that is subject to late payment interest or another late payment charge required by another law or rule specifically authorized by law.
