FINANCE
16.40
16.40
Department of administration, duties, powers. The department of administration shall:
16.40(1)
(1) Prepare budget. Discharge all duties in connection with the compilation of the biennial state budget report imposed by
ss. 16.42 to
16.46.
16.40(2)
(2) Attend finance committee. Attend all public hearings of the joint committee on finance and such executive meetings as the committee may desire, answer questions and give information called for by the committee relative to the financial operations of the state and its several agencies.
16.40(3)
(3) Prepare annual financial statement. Prepare at the end of each fiscal year not later than October 15, a condensed, and popular account of the finances of the state, showing the sources of the state's revenue and the purposes of its expenditures, including a comparison with the prior year; prepare at the end of each fiscal year not later than October 15, a statement of the condition of the general fund showing the cash balance, the accounts receivable, the accounts payable and the continuing unexpended and unencumbered appropriation balances; and prepare not earlier than January 1 nor later than February 1 in each year a tentative statement of the estimated receipts and disbursements of the general fund for the biennium in progress, showing also the estimated condition of the general fund at the end of the current biennium. A copy of each of such statements shall be filed in the legislative reference bureau and shall be sent to each member of the legislature.
16.40(4)
(4) Furnish information. Furnish such other information regarding the finances of the state and the financial operations of agencies as may be called for by the governor, the governor-elect, the legislature or either house thereof, or any member thereof.
16.40(5)
(5) Bookkeeping forms. Prescribe the forms of accounts and other financial records to be used by all agencies. Such accounts shall be as nearly uniform as is practical, and as simple as is consistent with an accurate and detailed record of all receipts and disbursements and of all other transactions affecting the acquisition, custodianship and disposition of value. The secretary may call upon the state auditor for advice and suggestions in prescribing such forms.
16.40(6)
(6) Take testimony. In the discharge of any duty imposed by law, administer oaths and take testimony and cause the deposition of witnesses to be taken in the manner prescribed for taking depositions in civil actions in circuit courts.
16.40(7)
(7) Collect revenue information. Collect from any available source and correlate information concerning any and all anticipated state revenues, including program revenues and segregated revenues from program receipts.
16.40(8)
(8) Collect information on disbursements. Collect and correlate information from all agencies concerning any agency disbursements and the proper time thereof.
16.40(9)
(9) Forecast revenues and expenditures. Forecast all revenues and expenditures of the state.
16.40(10)
(10) Determine minimum cash balances. Determine the minimum cash balances needed in public depositories in which operating accounts are maintained at all times to meet the operating requirements of all agencies.
16.40(11)
(11) Advise investment board director on surplus moneys. Advise the executive director of the investment board daily concerning surplus moneys available for investment from each of the various state funds.
16.40(12)
(12) Advise investment board director on cash needs. Advise the executive director of the investment board concerning the date when invested funds will be required in the form of cash. Said director shall furnish such reports of investments as may be required by the department of administration.
16.40(13)
(13) Cooperate in improvements of state fund management. Cooperate with the executive director of the investment board, the state treasurer, the department of revenue and other revenue agencies for the purpose of effecting improvements in the management and investment of state funds.
16.40(14)
(14) Committees. Perform administrative services required to properly account for the finances of committees created by law or executive order. The governor may authorize each committee to make expenditures from the appropriation under
s. 20.505 (4) (ba) not exceeding $2,000 per fiscal year. The governor shall report such authorized expenditures to the joint committee on finance at the next quarterly meeting of the committee. If the governor desires to authorize expenditures of more than $2,000 per fiscal year by a committee, the governor shall submit to the joint committee on finance for its approval a complete budget for all expenditures made or to be made by the committee. The budget may cover a period encompassing more than one fiscal year or biennium during the governor's term of office. If the joint committee on finance approves a budget authorizing expenditures of more than $2,000 per fiscal year by such a committee, the governor may authorize the expenditures to be made within the limits of the appropriation under
s. 20.505 (4) (ba) in accordance with the approved budget during the period covered by the budget. If after the joint committee on finance approves a budget for such a committee the governor desires to authorize expenditures in excess of the authorized expenditures under the approved budget, the governor shall submit a modified budget for the committee to the joint committee on finance. If the joint committee on finance approves a modified budget, the governor may authorize additional expenditures to be made within the limits of the appropriation under
s. 20.505 (4) (ba) in accordance with the modified budget during the period covered by the modified budget.
16.40(16)
(16) Maintain an accounting for operating notes. Maintain an accounting of, forecast and administer those moneys pledged for the repayment of operating notes issued under
subch. III of ch. 18, in accordance with agreements entered into by the secretary under
s. 16.004 (9).
16.40(17)
(17) Interstate bodies. Perform administrative services required to properly account for dues and related expenses for state participation in national or regional interstate governmental bodies specified in
s. 20.505 (4) (ba) or determined by the governor.
16.40(18)
(18) Require agencies to provide copies. Require each state agency, at the time that the agency submits a request to the department for an increased appropriation to be provided in an executive budget bill which is necessitated by the compensation plan under
s. 230.12 or a collective bargaining agreement approved under
s. 111.92, to provide a copy of the request to the secretary of employment relations and the joint committee on employment relations.
16.40(19)
(19) State-owned rental housing. Require each agency as defined in
s. 16.52 (7) which has a program revenue or segregated revenue appropriation for deposit of housing receipts to deposit all revenues received from rentals established under
s. 16.004 (8) for state-owned housing in that appropriation account, or if the appropriation is for more than one purpose, in a separate subaccount within that appropriation, and to pay all expenses for maintenance of the housing from that account or subaccount.
16.40(20)
(20) Public debt service costs projection. Prepare in each odd-numbered year for inclusion in the report submitted by the building commission under
s. 13.48 (7) a projection of the long-term trends in principal and interest costs on public debt contracted under
subchs. I and
IV of ch. 18 as a proportion of all tax revenues that are deposited or are expected to be deposited in the general fund. The projection shall take account of the recommendations adopted by the building commission for the long-range building program under
s. 13.48 (7) for the succeeding fiscal biennium and all proposed general obligation bonding contained in the executive budget bill or bills, including bonding for the authorized state building program as well as for other borrowing purposes.
16.40(21)
(21) Administrative services provided to the board of commissioners of public lands. Render an accounting to the board of commissioners of public lands for the costs of all administrative services provided by the department and other state agencies, as defined in
s. 20.001 (1), to the board. All moneys received from the board under
s. 24.64 for the costs of administrative services provided by the department and other state agencies shall be deposited in the general fund.
16.40(22)
(22) Sale of forest products at Fort McCoy. 16.40(22)(a)(a) Annually distribute an amount equal to 50% of the amount appropriated under
s. 20.505 (1) (ng) to the school districts located in whole or in part in Monroe County in proportion to the number of pupils in each such school district's membership, as defined in
s. 121.004 (5), in the previous school year who were residents of that county in the previous school year.
16.40(22)(b)
(b) Annually distribute an amount equal to 50% of the amount appropriated under
s. 20.505 (1) (ng) to Monroe County for the benefit of the public roads in Monroe County.
16.40(23)
(23) University of Wisconsin-Green Bay programming. Provide funding from the appropriation under
s. 20.505 (1) (km) to finance programming at the University of Wisconsin-Green Bay that is jointly developed by the Oneida Tribe and the University of Wisconsin-Green Bay.
16.40 History
History: 1971 c. 125;
1977 c. 196 s.
130 (3);
1977 c. 272;
1979 c. 1,
34,
221;
1981 c. 20,
27,
317;
1981 c. 390 s.
252;
1983 a. 27,
368,
524;
1985 a. 29;
1987 a. 4,
27;
1989 a. 31,
359;
1991 a. 39;
1993 a. 16;
1999 a. 9,
24,
185;
2001 a. 16,
109.
16.405
16.405
Requests for issuance of operating notes. 16.405(1)(1) At any time the department determines that a deficiency will occur in the funds of the state which will not permit the state to meet its operating obligations in a timely manner, it may prepare a request for the issuance of operating notes under
subch. III of ch. 18 and, subject to
subs. (2) and
(3), may submit the request to the building commission.
16.405(2)
(2) The department may not submit a request to the building commission under
sub. (1) unless the request is signed by the secretary and the governor.
16.405(3)
(3) If the department proposes to submit a request to the building commission under
sub. (1), the secretary shall notify the joint committee on finance in writing of the proposed action. 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 submission within 14 working days after the date of the secretary's notification, the department may submit the request to the building commission as proposed. If, within 14 working days after the date of the secretary's notification, the cochairpersons of the committee notify the secretary that the committee has scheduled a meeting for the purpose of reviewing the proposed submission, the department may submit the request to the building commission only upon approval of the committee.
16.405 History
History: 1983 a. 3;
1985 a. 29;
1997 a. 27.
16.41
16.41
Agency and authority accounting; information; aid. 16.41(1)(1) All agencies shall keep their accounts and other financial records as prescribed by the secretary under
s. 16.40 (5), except as otherwise specifically directed by law. All agencies and authorities shall furnish to the secretary all information relating to their financial transactions which the secretary requests pursuant to this subchapter for such periods as the secretary requests, and shall render such assistance in connection with the preparation of the state budget report and the budget bill and in auditing accounts, as the secretary or the governor may require.
16.41(2)
(2) The secretary and his or her duly authorized employees shall have free access to all financial accounts of every agency and authority, and each agency and authority shall assist the secretary in preparing estimates of receipts and expenditures for inclusion in the state budget report.
16.41(3)
(3) Upon request of the secretary all agencies and authorities shall furnish such information concerning anticipated revenues and expenditures as the secretary requires for effective control of state finances.
16.412
16.412
Agency payments. At the request of any agency the secretary, with the approval of the state treasurer, may authorize the processing of specified regular periodic payments through the use of money transfer techniques including, without limitation because of enumeration, direct deposit, electronic funds transfer and automated clearinghouse procedures.
16.412 History
History: 1981 c. 20.
16.415
16.415
Certification of payrolls. 16.415(1)
(1) Neither the secretary nor any other fiscal officer of this state may draw, sign or issue, or authorize the drawing, signing or issuing of any warrant on the treasurer or other disbursing officer of the state to pay any compensation to any person in the classified service of the state unless an estimate, payroll or account for such compensation, containing the names of every person to be paid, bears the certificate of the appointing authority that each person named in the estimate, payroll or account has been appointed, employed or subject to any other personnel transaction in accordance with, and that the pay for the person has been established in accordance with, the law, compensation plan or applicable collective bargaining agreement, and rules of the secretary of employment relations and the administrator of the division of merit recruitment and selection in the department of employment relations then in effect.
16.415(2)
(2) Any person entitled to be certified as described in
sub. (1), as having been appointed or employed in pursuance of law and of the rules pursuant thereto, and refused such certificate, may maintain an action of mandamus to compel the appointing authority to issue such certificate.
16.415(3)
(3) Any sums paid contrary to this section may be recovered from any appointing authority making such appointments in contravention of law or of the rules promulgated pursuant thereto, or from any appointing authority signing or countersigning or authorizing the signing or countersigning of any warrant for the payment of the same, or from the sureties on the official bond of any such appointing authority, in an action in the circuit court for any county within the state, maintained by the secretary of employment relations, or by a citizen resident therein, who is assessed for, and liable to pay, or within one year before the commencement of the action has paid, a state, city or county tax within this state. All moneys recovered in any action brought under this section when collected, shall be paid into the state treasury except that if a citizen taxpayer is plaintiff in any such action he or she shall be entitled to receive for personal use the taxable cost of such action and 5% of the amount recovered as attorney fees.
16.417
16.417
Dual employment or retention. 16.417(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.
16.417(2)(a)(a) No individual other than an elective state official who is employed or retained in a full-time position or capacity with an agency or authority may hold any other position or be retained in any other capacity with an agency or authority from which the individual receives, directly or indirectly, more than $12,000 from the agency or authority as compensation for the individual's services during the same year.
16.417(2)(b)
(b) No elective state official may hold any other position or be retained in any other capacity with an agency or authority, except an unsalaried position or unpaid service with an agency or authority that is compatible with the official's duties, the emoluments of which are limited to reimbursement for actual and necessary expenses incurred in the performance of duties.
16.417(2)(c)
(c) No agency or authority may employ any individual or enter into any contract in violation of this subsection.
16.417(2)(d)
(d) The department shall annually check to assure that no individual violates this subsection. The department shall order any individual whom it finds to be in violation of this subsection to forfeit that portion of the economic gain that the individual realized in violation of this subsection.
16.417(2)(e)
(e) The attorney general, when requested by the department, shall institute proceedings to recover any forfeiture incurred under this subsection which is not paid by the individual against whom it is assessed.
16.417(2)(f)
(f) This subsection does not apply to an individual other than an elective state official who has a full-time appointment for less than 12 months, during any period of time that is not included in the appointment.
16.417 Annotation
Restrictions that sub. (2) imposes on dual state employment of state employees are discussed.
77 Atty. Gen. 245.
16.42
16.42
Agency requests. 16.42(1)(1) All agencies, other than the legislature and the courts, no later than September 15 of each even-numbered year, in the form and content prescribed by the department, shall prepare and forward to the department and to the legislative fiscal bureau the following program and financial information:
16.42(1)(a)
(a) A clear statement of the purpose or goal for each program or subprogram;
16.42(1)(b)
(b) Clear statements of specific objectives to be accomplished and, as appropriate, the performance measures used by the agency to assess progress toward achievement of these objectives;
16.42(1)(c)
(c) Proposed plans to implement the objectives and the estimated resources needed to carry out the proposed plans;
16.42(1)(d)
(d) A statement of legislation required to implement proposed programmatic and financial plans; and
16.42(1)(e)
(e) All fiscal or other information relating to such agencies that the secretary or the governor requires on forms prescribed by the secretary.
16.42(2)
(2) The secretary may make budget estimates for all such agencies which fail to furnish the information required under
sub. (1) by the date specified in
sub. (1).
16.423
16.423
Base budget review reports. 16.423(2)(a)(a) During the 2001-03 fiscal biennium, the secretary shall require that one-third of all state agencies submit a report no later than September 15, 2002, and every 3rd fiscal biennium thereafter, that contains the information specified in
sub. (3).
16.423(2)(b)
(b) During the 2003-05 fiscal biennium, the secretary shall require that 50% of the state agencies that did not submit a report under
par. (a) submit a report no later than September 15, 2004, and every 3rd fiscal biennium thereafter, that contains the information specified in
sub. (3).
16.423(2)(c)
(c) During the 2005-07 fiscal biennium, the secretary shall require that all state agencies created on or before September 15, 2006, that did not submit a report under
par. (a) or
(b) submit submit a report no later than September 15, 2006, and every 3rd fiscal biennium thereafter, that contains the information specified in
sub. (3).
16.423(2)(d)
(d) Beginning in the 2005-07 fiscal biennium, the secretary shall require that any state agency created after September 15, 2006, submit a report no later than the September 15 in the even-numbered year that first occurs after the state agency is created, and every 3rd fiscal biennium thereafter, that contains the information specified in
sub. (3).
16.423(3)
(3) A report submitted under this section shall contain at least all of the following:
16.423(3)(a)
(a) A description of each programmatic activity of the state agency.
16.423(3)(b)
(b) For each programmatic activity of the state agency, an accounting of all expenditures, arranged by revenue source and the categories specified in
sub. (4), in each of the prior 3 fiscal years.
16.423(3)(c)
(c) For each programmatic activity of the state agency, an accounting of all expenditures, arranged by revenue source and the categories specified in
sub. (4), in the last 2 quarters in each of the prior 3 fiscal years.
16.423(4)
(4) The secretary shall develop categories for state agencies to use for the purpose of organizing the expenditure information that is required under
sub. (3) (b) and
(c).
16.423 History
History: 2001 a. 109.
16.425
16.425
Summary of tax exemption devices. 16.425(1)
(1)
Declaration of policy. Because state policy objectives are sought and achieved by both governmental expenditures and tax exemption, and because both have an impact on the government's capacity to lower tax rates or raise expenditures, both should receive regular comprehensive review by the governor and the legislature in the budgetary process. This section seeks to facilitate such comprehensive review by providing for the generation of information concerning tax exemptions and other similar devices comparable to expenditure information.
16.425(2)
(2) Definition. For the purposes of this section "tax exemption device" means any tax provision which exempts, in whole or in part, certain persons, income, goods, services, or property from the impact of established taxes, including, but not limited because of failure of enumeration, to those devices known as tax deductions, tax allowances, tax exclusions, tax credits and tax exemptions.
16.425(3)
(3) Report on tax exemption devices. The department of revenue shall, in each even-numbered year on the date prescribed for it by the secretary, furnish to the secretary a report detailing the approximate costs in lost revenue, the policy purposes and to the extent possible, indicators of effectiveness in achieving such purposes, for all state tax exemption devices, including those based on the internal revenue code, in effect at the time of the report. The report need relate only to
chs. 71,
76 and
77 tax exemption devices and to property tax exemptions for which reports are required under
s. 70.337. The report shall be prepared in such a manner as to facilitate the making of comparisons with the information reported in
s. 16.46 (1) to
(6).
16.43
16.43
Budget compiled. The secretary shall compile and submit to the governor or the governor-elect and to each person elected to serve in the legislature during the next biennium, not later than November 20 of each even-numbered year, a compilation giving all of the data required by
s. 16.46 to be included in the state budget report, except the recommendations of the governor and the explanation thereof. The secretary shall not include in the compilation any provision for the development or implementation of an information technology development project for an executive branch agency that is not consistent with the strategic plan of the agency, as approved under
s. 22.13.
