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),
(2n), and
(2p), 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) (gs),
(h),
(ip),
(iz),
(j),
(kc),
(m),
(n), or
(u) or
(3) (iz) or
(n) and may create or abolish a full-time equivalent position or portion thereof from revenues appropriated under
s. 20.285 (1) (im) that are generated from increased enrollment and from courses for which the academic fees or tuition charged equals the full cost of offering the courses. 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(2p)(a)(a) Subject to
par. (b), the board of regents of the University of Wisconsin System may create or abolish a full-time equivalent academic staff or faculty position or portion thereof from revenues appropriated under
s. 20.285 (1) (a). Annually, no later than the September 30 following completion of the fiscal year, 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 fiscal year.
16.505(2p)(b)
(b) The board of regents may not create or abolish any position under
par. (a) until the board and the department have entered into a memorandum of understanding that establishes a methodology for identifying and accounting for the cost of funding any positions that are created, including any amounts that the board may include in a certification to the department under
s. 20.928 (1). The board and the department shall enter into the memorandum of understanding no later than September 1, 2002.
16.505(2p)(c)
(c) Notwithstanding
s. 20.928 (1), in certifying the sum of moneys needed to pay any costs associated with a position that is created under
par. (a), the board of regents may only certify the sum that is permitted under the memorandum of understanding entered into under
par. (b).
16.505(2p)(d)
(d) Notwithstanding
s. 16.42 (1), in submitting information under
s. 16.42 for the biennial budget bill or bills, the board of regents may only include that portion of the cost of funding the positions created under
par. (a) that is permitted under the memorandum of understanding entered into under
par. (b).
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(3m)(a)(a) Annually, after July 1, each agency shall submit a report to the secretary identifying each position for that agency that became vacant during the preceding fiscal year.
16.505(3m)(b)
(b) Notwithstanding
s. 16.50 (1), the secretary shall require each agency to submit expenditure estimates for vacant full-time equivalent positions during each fiscal year.
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.
16.518
16.518
Transfers to the budget stabilization fund and the cash building projects fund. 16.518(1)
(1) In this section, "summary" means the amount shown in the summary in
s. 20.005 (1), as published in the biennial budget act or acts.
16.518(2)
(2) Annually, the secretary shall calculate the difference between the amount of moneys projected to be deposited in the general fund during the fiscal year that are designated as "Taxes" in the summary and the amount of such moneys actually deposited in the general fund during the fiscal year.
16.518(3)(a)(a) Subject to
par. (b), if the amount of moneys projected to be deposited in the general fund during the fiscal year that are designated as "Taxes" in the summary is less than the amount of such moneys actually deposited in the general fund during the fiscal year, the secretary shall annually transfer from the general fund to the budget stabilization fund 50% of the amount calculated under
sub. (2).
16.518(3)(b)1.1. If the balance of the budget stabilization fund on June 30 of the fiscal year is at least equal to 5% of the estimated expenditures from the general fund during the fiscal year, as reported in the summary, the secretary may not make the transfer under
par. (a).
16.518(3)(b)2.
2. If the amount transferred under
par. (a) would cause the general fund balance on June 30 of the fiscal year to be less than the general fund balance that is required under
s. 20.003 (4) for that fiscal year, the secretary shall reduce the amount transferred under
par. (a) to the amount that would cause the general fund balance to be equal to the minimum general fund balance that is required under
s. 20.003 (4) for that fiscal year.
16.518 History
History: 2001 a. 16.
16.519
16.519
Fund transfers relating to tobacco settlement agreement. 16.519(1)(1) In this section, "tobacco settlement agreement" means the Attorneys General Master Tobacco Settlement Agreement of November 23, 1998.
16.519(4)
(4) If the state has not received in fiscal year 2002-03 at least $15,345,100 under the tobacco settlement agreement, because the secretary, under
s. 16.63, has sold the state's right to receive any of the payments under the tobacco settlement agreement, the secretary shall transfer from the general fund to the tobacco control fund an amount equal to $15,345,100 less any payments received under the tobacco settlement agreement and deposited in the tobacco control fund in that fiscal year.
16.519 History
History: 2001 a. 16;
2003 a. 33.
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 (1e), 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,
234, or
237.
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
(r).
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;
2001 a. 16;
2003 a. 33.
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.
16.526
16.526
Payment of the state's unfunded liabilities under the Wisconsin Retirement System; revenue obligations. 16.526(1)(1) For purposes of
subch. II of ch. 18, the purposes of obtaining proceeds to pay the state's anticipated unfunded prior service liability under
s. 40.05 (2) (b) and of paying the state's unfunded prior service liability under
s. 40.05 (2) (b) and the state's unfunded liability under
s. 40.05 (4) (b),
(bc), and
(bw) and
subch. IX of ch. 40 is a special fund program, and the excise tax fund is a special fund. The legislature finds and determines that the excise tax fund is a segregated fund consisting of fees, penalties, or excise taxes and that the special program to pay the state's unfunded prior service liability under
s. 40.05 (2) (b) and the state's unfunded liability under
s. 40.05 (4) (b),
(bc), and
(bw) and
subch. IX of ch. 40 from the net proceeds of revenue obligations issued under this section is appropriate and will serve a public purpose.
16.526(2)
(2) The net proceeds of revenue obligations issued under
subch. II of ch. 18, as authorized under this section, shall be deposited in a fund in the state treasury, or an account maintained by a trustee, created under
s. 18.57 (1). The moneys shall be applied for ancillary payments and for the provision of reserves, as determined by the building commission, and for the payment of part or all of the state's unfunded prior service liability under
s. 40.05 (2) (b) and the state's unfunded liability under
s. 40.05 (4) (b),
(bc), and
(bw) and
subch. IX of ch. 40, as determined by the department, and any remainder shall be paid into a retirement liability obligation redemption fund created under 18.562 (3).
16.526(3)
(3) The department shall have all powers necessary and convenient to distribute the excise tax fund revenues and to distribute the proceeds of the revenue obligations issued under this section in accordance with
subch. II of ch. 18.
16.526(4)
(4) The department may enter into agreements with the federal government or its agencies, political subdivisions of this state, individuals, or private entities to insure, or in any other manner provide, additional security for the revenue obligations issued under this section.
16.526(5)(a)(a) Subject to the limitation under
par. (b), the building commission may contract revenue obligations, payable from the excise tax fund, under this section in the maximum amount that the building commission believes can be fully paid on a timely basis from moneys received or anticipated to be received in the excise tax fund.
16.526(5)(b)
(b) Except as otherwise provided in this paragraph, the requirements for funds obtained to pay the state's anticipated unfunded prior service liability under
s. 40.05 (2) (b) and funds used for the payment of the state's unfunded prior service liability under
s. 40.05 (2) (b) and the state's unfunded liability under
s. 40.05 (4) (b),
(bc), and
(bw) and
subch. IX of ch. 40, that are to be paid from revenue obligations issued under this section, shall be determined by the secretary. The sum of revenue obligations issued under this section and appropriation obligations issued under
s. 16.527, if any, excluding any appropriation obligations that have been defeased under a cash optimization program administered by the building commission and any appropriation obligations issued pursuant to
s. 16.527 (3) (b) 3., shall not exceed $1,500,000,000.
