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 director of the office of state 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. 16.976.
16.44
16.44
Budget hearings. After the filing of the compilation required under
s. 16.43, the governor or governor-elect shall consider all requests and all other information which may be of value in understanding the issues and problems to be dealt with in the executive budget. The governor or governor-elect may hold public hearings determined to be necessary to gather further information from agencies, interested citizens and others. The department of administration and all other agencies shall cooperate fully with the governor or governor-elect in providing information and analyses as requested.
16.45
16.45
Budget message to legislature. In each regular session of the legislature, the governor shall deliver the budget message to the 2 houses in joint session assembled. Unless a later date is requested by the governor and approved by the legislature in the form of a joint resolution, the budget message shall be delivered on or before the last Tuesday in January of the odd-numbered year. With the message the governor shall transmit to the legislature, as provided in
ss. 16.46 and
16.47, the biennial state budget report and the executive budget bill or bills together with suggestions for the best methods for raising the needed revenues.
16.46
16.46
Biennial budget, contents. The biennial state budget report shall be prepared by the secretary, under the direction of the governor, and a copy of a budget-in-brief thereof shall be furnished to each member of the legislature on the day of the delivery of the budget message. The biennial state budget report shall be furnished to each member of the legislature on the same day and shall contain the following information:
16.46(1)
(1) A summary of the actual and estimated receipts of the state government in all operating funds under existing laws during the current and the succeeding bienniums, classified so as to show the receipts by funds, organization units and sources of income.
16.46(2)
(2) A summary of the actual and estimated disbursements of the state government from all operating funds during the current biennium and of the requests of agencies and the recommendations of the governor for the succeeding biennium.
16.46(3)
(3) A statement showing the condition of all operating funds of the treasury at the close of the preceding fiscal year and the estimated condition at the close of the current year.
16.46(4)
(4) A statement showing how the total estimated disbursements during each year of the succeeding biennium compare with the estimated receipts, and the additional revenues, if any, needed to defray the estimated expenses of the state.
16.46(5)
(5) A statement of the actual and estimated receipts and disbursements of each department and of all state aids and activities during the current biennium, the departmental estimates and requests, and the recommendations of the governor for the succeeding biennium. Estimates of expenditures shall be classified to set forth such expenditures by funds, organization units, appropriation, object and activities at the discretion of the secretary.
16.46(5g)
(5g) A summary of the information submitted to the department by state agencies under
s. 16.423.
16.46(5m)
(5m) A statement of estimated general purpose revenue receipts and expenditures in the biennium following the succeeding biennium based on recommendations in the budget bill or bills. The statement shall contain all of the following:
16.46(5m)(a)
(a) For the 2nd year of the succeeding biennium, a comparison of the following:
16.46(5m)(a)1.
1. The amount of moneys projected to be deposited in the general fund during the fiscal year that are designated as "Revenues and Transfers" in the summary in
s. 20.005 (1), as published in the biennial budget bill or bills, less the amount designated as the "Opening Balance" in the summary, and adjusted by any one-time deposit of revenues in the general fund.
16.46(5m)(a)2.
2. The amount of moneys designated as "Total Expenditures" in the summary in
s. 20.005 (1), as published in the biennial budget bill or bills, adjusted by any one-time expenditure of general purpose revenue in excess of $5,000,000.
16.46(5m)(b)
(b) An estimate of the cost of any provision in the biennial budget bill or bills that would, without the enactment of subsequent legislation, increase general purpose revenue expenditures or that would decrease the amount of revenues deposited in the general fund in the biennium following the succeeding biennium.
16.46(5m)(c)1.1. An estimate of the increase in general purpose revenue spending that will be required in the biennium following the succeeding biennium for all of the following:
16.46(5m)(c)1.d.
d. The amount designated as "Compensation Reserves" in the summary under
s. 20.005 (1), as printed in the revised schedule that is approved under
s. 20.004 (2) for that fiscal biennium.
16.46(5m)(c)2.
2. For the purpose of making the calculation under
subd. 1., the secretary shall assume that the increase in general purpose revenue spending between the succeeding biennium and the biennium following the succeeding biennium for each of the items identified in
subd. 1. a. to
1. e. is the same as that between the current biennium and the succeeding biennium for these items, as proposed in the biennial budget bill or bills.
16.46(5m)(d)
(d) An estimate of the difference between the amount of tax revenues that will be deposited in the general fund in the biennium following the succeeding biennium and the amount of tax revenues that are deposited in the general fund in the succeeding biennium. For the purpose of making this calculation, the secretary shall:
16.46(5m)(d)1.
1. Assume that the amount of tax revenues that are deposited in the general fund in the succeeding biennium is the amount designated as "Taxes" in the summary in
s. 20.005 (1), as published in the biennial budget bill or bills.
16.46(5m)(d)2.
2. Assume that the annual increase in tax revenues that are deposited in the general fund in each fiscal year of the biennium following the succeeding biennium is the average of the annual increase for each of the 10 preceding fiscal years.
16.46(5m)(d)3.
3. Adjust the estimate of the amount of tax revenues that are deposited in the general fund in the biennium following the succeeding biennium by any provision in the biennial budget bill or bills that would affect the amount of tax revenues that are deposited in the general fund in the biennium.
16.46(5m)(e)1.a.
a. The amount of moneys that are designated as "Revenues and Transfers" in the summary in
s. 20.005 (1), as published in the biennial budget bill or bills, and that are available for appropriation in the 2nd year of the succeeding biennium.
16.46(5m)(e)1.b.
b. An amount that equals the sum of the amount of moneys designated as "Total Expenditures" in the summary in
s. 20.005 (1), as published in the biennial budget bill or bills, for the 2nd year of the succeeding biennium and the amount required to fund the increase in general purpose revenue spending in the biennium following the succeeding biennium for each of the items identified in
par. (c) 1. a. to
1. e.
16.46(5m)(e)2.
2. The secretary shall present this comparison in the format used for the statement of the condition of the general fund in the statement prepared under
s. 20.005 (1).
16.46(5m)(f)
(f) A summary of the amount of additional general purpose revenues that will be available in the biennium following the succeeding biennium for increased expenditures or tax reductions, other than the amount calculated in
par. (d).
16.46(6)
(6) Any explanatory matter which in the judgment of the governor or the secretary will facilitate the understanding by the members of the legislature of the state financial condition and of the budget requests and recommendations.
16.46(7)
(7) The report of the department of revenue prepared under
s. 16.425, together with the purposes and approximate costs in lost revenue of each new or changed tax exemption device provided in the proposed budget. This information shall be integrated with the rest of the information in this section in such a manner as to facilitate to the fullest extent possible, direct comparisons between expenditure information and tax exemption device information, as defined in
s. 16.425.
16.46(9)
(9) A comparison of the state's budgetary surplus or deficit according to generally accepted accounting principles, as reported in any audited financial report prepared by the department for the most recent fiscal year, and the estimated change in the surplus or deficit based on recommendations in the biennial budget bill or bills. For the purpose of this calculation, the secretary shall increase or decrease the surplus or deficit by the amount designated as "Gross Balances" that appears in the 2nd year of the biennium in the summary in
s. 20.005 (1), as published in the biennial budget bill or bills.
16.461
16.461
Biennial budget, summary of funds. After the governor has submitted all budget recommendations, the secretary shall prepare a summary of the recommendations of all funds, to be distributed to the members of the legislature.
16.465
16.465
Budget stabilization fund reallocations. The secretary may reallocate moneys in the budget stabilization fund to other funds in the manner provided in
s. 20.002 (11). No interest may be assessed to the general fund on account of such a reallocation.
