20.867(3)(bt)
(bt)
Principal repayment, interest, and rebates; Discovery Place museum. A sum sufficient to reimburse
s. 20.866 (1) (u) for the payment of principal and interest costs incurred in financing the construction grant under
s. 13.48 (32r), and to make the payments determined by the building commission under
s. 13.488 (1) (m) that are attributable to the proceeds of obligations incurred in financing the construction grant under
s. 13.48 (32r).
20.867(3)(c)
(c)
Lease rental payments. A sum sufficient to guarantee full payment of lease rental payments on self-amortizing facilities enumerated under
s. 20.285 (1) (ke) if the moneys available in those appropriations are insufficient to make full payment. All amounts advanced under the authority of this paragraph shall be repaid to the general fund whenever the balance of the appropriation for which the advance was made is sufficient to meet any portion of the amount advanced. The department of administration may take whatever action is deemed necessary, including transfers from other program revenue appropriations, to insure recovery of the amounts advanced.
20.867(3)(d)
(d)
Interest rebates on obligation proceeds; general fund. A sum sufficient to make the payments determined by the building commission under
s. 13.488 (1) (m) on the proceeds of obligations paid into the general fund.
20.867(3)(e)
(e)
Principal repayment, interest and rebates; parking ramp. A sum sufficient to guarantee full payment of principal and interest costs for the 1 West Wilson Street parking ramp in the city of Madison and to make full payment of the amounts determined by the building commission under
s. 13.488 (1) (m) attributable to the proceeds of obligations incurred in financing that ramp if the moneys available in the appropriation account under
s. 20.505 (5) (g) are insufficient to make full payment of those amounts. All amounts advanced under the authority of this paragraph shall be repaid to the general fund in installments to be determined jointly by the department of administration and the building commission.
20.867(3)(g)
(g)
Principal repayment, interest and rebates; program revenues. From the appropriate program revenue accounts, a sum sufficient to pay all principal and interest costs on self-amortizing borrowing issued under
s. 20.866 (2) which are not initially allocable to the respective programs and to make any payments determined by the building commission under
s. 13.488 (1) (m) on the proceeds of such borrowing.
20.867(3)(h)
(h)
Principal repayment, interest, and rebates. A sum sufficient to guarantee full payment of principal and interest costs for self-amortizing or partially self-amortizing facilities enumerated under
ss. 20.190 (1) (j),
20.245 (1) (j),
20.285 (1) (ih),
(je),
(jq),
(kd),
(km), and
(ko),
20.370 (7) (eq) and
20.485 (1) (go) if moneys available in those appropriations are insufficient to make full payment, and to make full payment of the amounts determined by the building commission under
s. 13.488 (1) (m) if the appropriation under
s. 20.190 (1) (j),
20.245 (1) (j),
20.285 (1) (ih),
(je),
(jq),
(kd),
(km), or
(ko), or
20.485 (1) (go) is insufficient to make full payment of those amounts. All amounts advanced under the authority of this paragraph shall be repaid to the general fund whenever the balance of the appropriation for which the advance was made is sufficient to meet any portion of the amount advanced. The department of administration may take whatever action is deemed necessary including the making of transfers from program revenue appropriations and corresponding appropriations from program receipts in segregated funds and including actions to enforce contractual obligations that will result in additional program revenue for the state, to ensure recovery of the amounts advanced.
20.867(3)(i)
(i)
Principal repayment, interest and rebates; capital equipment. A sum sufficient to pay principal and interest on public debt contracted under
s. 20.866 (2) (ym) and to make the payments determined by the building commission under
s. 13.488 (1) (m) that are attributable to the proceeds of obligations contracted under
s. 20.866 (2) (ym) for programs financed from program revenue or program revenue-service appropriations. All payments under this paragraph shall be repaid to the general fund from the revenues of state agencies for which capital equipment is financed under
s. 20.866 (2) (ym).
20.867(3)(q)
(q)
Principal repayment and interest; segregated revenues. From the appropriate segregated funds, a sum sufficient to pay all principal and interest costs on self-amortizing borrowing issued under
s. 20.866 (2) which are not initially allocable to the respective programs.
20.867(3)(r)
(r)
Interest rebates on obligation proceeds; conservation fund. A sum sufficient to make the payments determined by the building commission under
s. 13.488 (1) (m) on the proceeds of obligations paid into the conservation fund.
20.867(3)(s)
(s)
Interest rebates on obligation proceeds; transportation fund. A sum sufficient to make the payments determined by the building commission under
s. 13.488 (1) (m) on the proceeds of obligations paid into the transportation fund.
20.867(3)(t)
(t)
Interest rebates on obligation proceeds; veterans trust fund. A sum sufficient to make the payments determined by the building commission under
s. 13.488 (1) (m) on the proceeds of obligations paid into the veterans trust fund.
20.867(3)(w)
(w)
Bonding services. From the capital improvement fund, a sum sufficient to pay the expenses of contracting and managing public debt and revenue obligations issued pursuant to
ch. 18, for reimbursing the legislative audit bureau for providing opinion audits of financial statements and the general fund for bond counsel services under
s. 165.25 (4) (b), and for the purchase of any higher education bonds presented for payment prior to maturity under
s. 18.83.
20.867(4)
(4) Capital improvement fund interest earnings. 20.867(4)(q)(q) Funding in lieu of borrowing. As a continuing appropriation, all interest earnings of the capital improvement fund accrued after September 30, 1983, except interest earnings arising from the investment of proceeds of public debt contracted under
s. 20.866 (2) (zn) and
(zo) on and after March 24, 1985, to permit funding in lieu of borrowing for the purposes for which the contracting of public debt is authorized under
s. 20.866 (2) before March 24, 1985, and under
s. 20.866 (2) (s) to
(zm) and
(zz) on and after March 24, 1985, and under
s. 20.866 (2) (s) to
(tz),
(ug) to
(ut),
(uv) to
(zm) and
(zz) on and after August 9, 1989; and to permit funding for the purposes for which the contracting of public debt is authorized under
s. 20.866 (2) (u) and
(uu), regardless of the borrowing limits under
s. 20.866 (2) (u) and
(uu), on and after August 9, 1989. Expenditures from this appropriation for each purpose under
s. 20.866 (2) (s) to
(zm) and
(zz) may not exceed the net interest earnings attributable to the corresponding account created under
s. 18.08 (1) (b). Net interest earnings shall be allocated quarterly to accounts created under
s. 18.08 (1) (b), on the basis of the average daily balance of each account during the quarter, except that accounts with a negative average daily balance shall not receive any interest earnings for that quarter. Balances attributable to accounts created under
s. 18.08 (1) (b) may temporarily be utilized to support the expenditures of other accounts, pending the sale of public debt to provide funds for the program purposes of other accounts. Notwithstanding
s. 20.866 (2) (s) to
(zm) and
(zz) or any nonstatutory state building program project enumeration, this appropriation may be used in lieu of borrowing under
s. 20.866 (2) (s) to
(zm) and
(zz) on and after March 25, 1985, and in lieu of borrowing under
s. 20.866 (2) (s) to
(tz),
(ug) to
(ut),
(uv) to
(zm) and
(zz) on and after August 9, 1989; and may be used regardless of the borrowing limits under
s. 20.866 (2) (u) and
(uu) on and after August 9, 1989.
20.867(4)(r)
(r)
Interest on veterans obligations. As a continuing appropriation, all interest earnings arising from the investment of proceeds of public debt contracted under
s. 20.866 (2) (zn) and
(zo) on and after March 24, 1985 and all amounts transferred under
1985 Wisconsin Act 6, section 27, to permit the payment of debt service on the public debt.
20.867(5)
(5) Services to nonstate governmental units. 20.867(5)(g)(g)
Financial consulting services. All moneys received from local professional football stadium districts for financial consulting services provided under
s. 18.03 (5s), to be used to provide those services.
20.867 History
History: 1971 c. 125;
1973 c. 90 ss.
132 to
140g;
1975 c. 39;
1977 c. 29 ss.
352m to
353m,
1654 (8) (c),
1656 (3);
1977 c. 418;
1979 c. 34 ss.
629 to
631,
677w;
1979 c. 102 s.
4;
1979 c. 176,
177,
221;
1981 c. 1,
20,
93;
1981 c. 314 s.
146;
1981 c. 317;
1983 a. 27;
1983 a. 36 s.
96 (3);
1985 a. 6,
29;
1985 a. 332 s.
253;
1987 a. 27,
399;
1989 a. 31,
46,
219,
359;
1991 a. 32,
39,
269;
1993 a. 16;
1995 a. 27;
1999 a. 9,
167;
2001 a. 16;
2003 a. 33.
20.875
20.875
Budget stabilization fund. 20.875(1)
(1)
Transfers to fund. There is appropriated to the budget stabilization fund:
20.875(1)(a)
(a)
General fund transfer. A sum sufficient equal to the amount that is required to be transferred under
s. 16.518 (3).
20.875(2)
(2) Transfers from fund. There is appropriated from the budget stabilization fund to the general fund:
20.875(2)(q)
(q)
Budget stabilization fund transfer. The amounts in the schedule to be transferred no later than October 15 of each year.
20.875 History
History: 1985 a. 120;
2001 a. 16.
GENERAL ADMINISTRATIVE PROVISIONS
20.901
20.901
Departmental cooperation. 20.901(1)
(1)
Interchange of information and services. 20.901(1)(a)(a) The state agencies shall cooperate in the performance and execution of state work and shall interchange such data, reports and other information, and, by proper arrangements between the state agencies directly interested, shall interchange such services of employees, or shall so jointly employ or make such assignments of employees as the best interests of the public service require. Except as authorized under
par. (b), all interchanges of services and joint employments and assignments of employees for particular work shall be consistent with the qualifications and principal duties of such employees.
20.901(1)(b)
(b) Notwithstanding
ss. 230.047 and
230.29, in the case of an emergency which is the result of natural or human causes, state agencies may cooperate to maintain required state services through the temporary interchange of employees. The interchange of employees may be of 2 types: where an appointing authority declares an emergency in writing to the governor; or where the governor or his or her designee declares an emergency. If an appointing authority declares an emergency, the interchange of employees is voluntary on the part of those employees designated by the sending state agency as available for interchange. If the governor or his or her designee declares an emergency, the governor may require a temporary interchange of employees. An emergency which is declared by an appointing authority may not exceed 72 hours unless an extension is approved by the governor or his or her designee. An employee who is assigned temporary interchange duties may be required to perform work which is not normally performed by the employee or described in his or her position classification. An interchange employee shall be paid at the rate of pay for the employee's permanent job unless otherwise authorized by the director of the office of state employment relations. State agencies receiving employees on interchanges shall keep appropriate records and reimburse the sending state agencies for authorized salaries and expenses. The director of the office of state employment relations may institute temporary pay administration policies as required to facilitate the handling of such declared emergencies.
20.901(2)
(2) Employee powers and privileges. Whenever the employees of any state agency are assigned or required hereunder to perform services for any other state agency, such employees are vested with all powers and may enjoy all privileges necessary to perform the duties and execute the functions imposed upon and delegated to them and may perform such services and exercise such powers in the same manner, to the same extent and with like effect as though regularly appointed therefor.
20.901(3)
(3) Records. Each state agency shall keep a record of all work done for or in cooperation with any other state agency under this section.
20.901(4)
(4) Educational inter-system cooperation. The board of regents of the University of Wisconsin System and the technical college system board shall establish arrangements for joint use of facilities and joint staffing of programs operated by either system, in such ways as to make their educational and public services programs as fully and economically available to the citizens of the state as possible. Such arrangements may include, but are not limited to, inter-system rental agreements, contracts for services provided by one system in support of programs of the other system, joint management of facilities and programs at specific locations, joint enrollment of students and joint employment of staff.
20.902
20.902
Fiscal year. The fiscal year of the state commences on the first day of July in each year and closes on the next succeeding June 30th. All books and accounts of the department of administration and of the state treasurer shall be kept, and all their duties shall be performed with reference to the beginning and ending of the fiscal year. All officers and persons required to render annual accounts to the department of administration and treasurer shall close such accounts on June 30 in each year, and shall render such accounts as soon thereafter as may be practicable, and the fiscal year of all departments, boards and bodies connected with the state government in any manner shall commence and close on the same dates as the fiscal year of the state. A fiscal year ending in an even-numbered calendar year may be designated as an even-numbered fiscal year, and a fiscal year ending in an odd-numbered calendar year may be designated as an odd-numbered fiscal year. For all fiscal purposes the entire summer session of any state educational institution or school under the supervision of the technical college system board shall be considered as occurring in the fiscal year in which such session terminates, and expenditures therefor and revenues thereof shall be charged or credited to the appropriation for such fiscal year. All bills for printing incurred prior to the beginning of such fiscal year for such summer sessions may be paid out of current funds and be replaced at the beginning of such fiscal year.
20.902 History
History: 1993 a. 399.
20.903
20.903
Forestalling appropriations. 20.903(1)
(1)
Liabilities created only by authority of law. Except as provided in
s. 20.002 (11), no state agency, and no officer or employee thereof, may contract or create, directly or indirectly, any debt or liability against the state for or on account of any state agency, for any purpose, without authority of law therefor, or prior to an appropriation of money by the state to pay the debt or liability, or in excess of an appropriation of money by the state to pay such debt or liability. Any arrangement made by a state agency, or any officer or employee thereof, with a vendor or contractor to deliver merchandise or provide services and inordinately delay the billing for such merchandise or services for the purpose of circumventing budgetary intent is a violation of this subsection. Unless otherwise empowered by law, no state agency may authorize, direct or approve the diversion, use or expenditure, directly or indirectly, of any money or property belonging to, or appropriated or set aside by law for a specific use, to or for any other purpose or object than that for which the same has been or may be so set apart. Nothing in this subsection may be construed to prevent the employment of the inmates or ordinary laborers at any institution to aid in the prosecution of work for which appropriations have been made. Whenever any state agency obtains information or evidence of a possible violation of this subsection, it shall provide the information or evidence to the joint committee on finance and the secretary of administration. Any person who violates this section may be required to forfeit not less than $200 nor more than $1,000.
20.903(2)
(2) Anticipation of accounts receivable. 20.903(2)(a)(a) Notwithstanding
sub. (1), liabilities may be created and moneys expended from a program revenue appropriation or corresponding segregated revenue appropriation from program receipts:
20.903(2)(a)1.
1. During the current fiscal year, in an amount not exceeding the total of the unexpended moneys in the appropriation account plus the value of accrued accounts receivable outstanding, inventories, work in process and estimated fee revenues. In this subdivision, "estimated fee revenues" are those revenues from fees anticipated to be charged during the current fiscal year which have not been assessed at the time of encumbrance or expenditure.
20.903(2)(a)2.
2. At the end of the current fiscal year, in an amount not exceeding the unexpended moneys in the appropriation account, plus the value of accrued accounts receivable outstanding, inventories and work in process.
20.903(2)(b)
(b) Notwithstanding
sub. (1), liabilities may be created and moneys expended from the appropriations under
ss. 20.370 (8) (mt),
20.395 (4) (eq),
(er) and
(es) and
20.505 (1) (im),
(ka),
(kb), and
(kc) in an additional amount not exceeding the depreciated value of equipment for operations financed under
ss. 20.370 (8) (mt),
20.395 (4) (eq),
(er) and
(es) and
20.505 (1) (im),
(ka),
(kb), and
(kc). The secretary of administration may require such statements of assets and liabilities as he or she deems necessary before approving expenditure estimates in excess of the unexpended moneys in the appropriation account.
20.903(2)(c)
(c) All expenditures authorized by this subsection are subject to the estimate approval procedure provided in
s. 16.50 (2). Notwithstanding
pars. (a),
(b) and
(bn), the maximum amounts that may be expended from a program revenue or program revenue-service appropriation which is limited to the amounts in the schedule are the amounts in the schedule, except as authorized by the department of administration under
s. 16.515 or the joint committee on finance under
s. 13.101.
20.904
20.904
Transfer of appropriation charges. 20.904(1)
(1)
Clearing accounts permitted. Whenever for economy or convenience, any materials or services are purchased, or expense is incurred and the same is properly apportionable and chargeable to more than one appropriation, within a single state agency, the responsible state agency may, subject to the approval of the department of administration, direct payment of the same out of one of the appropriations chargeable with some part of such materials, services or expense or out of a separate clearing account.
20.904(2)
(2) Reimbursement of clearing accounts. In any such case the state agency making the purchase or incurring the expense shall determine prior to the closing of the books for the fiscal year, and at such other times as may be determined by the secretary of administration, the amounts chargeable to the several appropriations and shall issue transfer vouchers, setting forth in each voucher the reason therefor. The department of administration shall credit the appropriation or account from which payment was originally made and shall debit the appropriation directed to be charged by the transfer voucher in the amount named therein.
20.904(3)
(3) Penalty for improper use. Such charges and subsequent transfers shall not be construed as subjecting any person to the penalty provided in
s. 20.903 (1), but in case the appropriation or account first charged is not fully reimbursed by such transfers, the penalty provided in
s. 20.903 (1) shall be held to apply as in other cases.
20.904 History
History: 1979 c. 221.
20.9045
20.9045
Department of natural resources; appropriations; program balances; revenues. 20.9045(1)
(1)
Program balances. At the close of each fiscal year the unencumbered balances of appropriations financed by unassigned revenues of the conservation fund under
s. 20.370 shall revert to the respective accounts under
s. 20.370 in the ratio that revenues were allotted from such accounts and, together with the anticipated respective unassigned revenues by programs in the succeeding year, shall constitute the source of moneys available for appropriation to the programs under
s. 20.370 in the succeeding year.
20.9045(2)
(2) Revenues and appropriations. All moneys received pursuant to the operation of programs under
s. 20.370 shall be credited to the program which generated them. Revenues which are assigned by law to a particular purpose shall be credited to and may be expended for that purpose. Unassigned revenue shall be credited to the general purpose segregated revenue of the proper program, but the expenditure from such revenue shall be limited to the appropriation of general purpose segregated revenue appearing in the schedule. Whenever the estimated unassigned revenues and available unassigned revenue appropriation balances are insufficient to cover the appropriations of general purpose segregated revenue under each program, the department shall so inform the department of administration and shall indicate the amounts which should be deducted from respective unassigned revenue appropriations to bring the appropriated amounts into agreement with the money available, and the department of administration shall adjust its records accordingly. Actual unassigned revenues in excess of estimated unassigned revenues appropriated may not be spent unless released by the joint committee on finance.
20.9045 History
History: 1997 a. 27 ss.
454,
455,
744 20.905
20.905
Payments to state. 20.905(1)(1)
Manner of payment. Payments to the state may be made in legal tender, postal money order, express money order, bank draft or certified check. Payments to the state may also be made by personal check or individual check drawn in the ordinary course of business unless otherwise required by individual state agencies. Payments to the state made by a debit or credit card approved by the depository selection board may be accepted by state agencies. Prior to authorizing the use of a card, the depository selection board shall determine how any charges associated with the use of the card shall be paid, unless the method of payment of such charges is specified by law.
20.905(2)
(2) Protested payment. If a personal check tendered to make any payment to the state is not paid by the bank on which it is drawn, or if a demand for payment under a debit or credit card transaction is not paid by the bank upon which demand is made, the person by whom the check has been tendered or the person entering into the debit or credit card transaction shall remain liable for the payment of the amount for which the check was tendered or the amount agreed to be paid by debit or credit card and for all legal penalties, additions and a charge set by the depository selection board which is comparable to charges for unpaid drafts made by establishments in the private sector. In addition, the officer to whom the check was tendered or to whom the debit or credit card was presented may, if there is probable cause to believe that a crime has been committed, provide any information or evidence relating to the crime to the district attorney of the county having jurisdiction over the offense for prosecution as provided by law. If any license has been granted upon any such check or any such debit or credit card transaction, the license shall be subject to cancellation for the nonpayment of the check or failure of the bank to honor the demand for payment authorized by debit or credit card.
20.905(3)
(3) Overpayments and underpayments. Unless otherwise provided by law, state institutions and agencies, as defined in
s. 227.01 (1) but also including the office of district attorney, may retain overpayments of fees, licenses, and similar charges when the overpayment is $2 or less, unless such refund is specifically requested in writing. Underpayments of not more than $2 may be waived when the administrative cost of collection would exceed the amount of underpayment.
20.906
20.906
Receipts and deposits of money. 20.906(1)
(1)
Frequency of deposits. Unless otherwise provided by law, all moneys collected or received by any state agency for or in behalf of the state or which are required by law to be turned into the state treasury shall be deposited in or transmitted to the state treasury at least once a week and also at other times as required by the governor or the secretary of administration and shall be accompanied by a statement in such form as the secretary of administration may prescribe showing the amount of such collection and from whom and for what purpose or on what account the same was received. All moneys paid into the treasury shall be credited to the general purpose revenues of the general fund unless otherwise specifically provided by law.
20.906(2)
(2) Form of receipts. The department of administration shall prescribe a form of official blank receipts to be issued by or for each state agency collecting or receiving any money for the state, or collecting any money required by law to be turned into the state treasury, and such state agency shall issue such official receipts to each person from whom money is received. All such official receipts shall be prenumbered consecutively. The secretary of administration may waive the issuance of official receipts in cases where the secretary prescribes other adequate collection control measures, but receipts shall be issued on demand.
20.906(3)
(3) Improper use of receipts form. Any person who issues or delivers such official receipt or passes or utters the same, except as required by law, is guilty of a misdemeanor.
20.906(4)
(4) Penalties. If any state agency fails to make such deposits of money, or to make such reports as are required by this section, the department of administration, with the approval of the governor, shall withhold all moneys due such state agency until this section is complied with; and upon such failure to make such deposits of money, the officer or employee so failing shall be liable to the secretary of administration for an amount equal to the interest upon the moneys so withheld from deposit at the same rate as that received by the state upon moneys held in the state investment fund, for the period for which such deposit is withheld; and such interest shall be a charge against the officer or employee and shall be deducted from that person's compensation.
20.906(5)
(5) Conditions precedent to release of appropriations. All appropriations from state revenues for any state agency are made on the express conditions that such state agency pays all moneys received by it into the state treasury within one week of receipt or as often as otherwise directed by the governor or secretary of administration, and conforms with
ss. 16.53 (1) and
20.002, regardless of the type of appropriations made to the state agency. Upon failure to comply with this subsection, the department of administration shall refuse to pay any moneys appropriated to the state agency from state revenues until the state agency complies with this subsection. Upon failure or refusal to so comply, after due notice received from the department of administration, any appropriations from state revenues to the state agency shall permanently revert to the fund from which appropriated.
20.906(6)
(6) Direct deposits. The governor or the secretary of administration may require state agencies making deposits under this section to make direct deposits to any depository designated by the depository selection board, if such a requirement is advantageous or beneficial to this state.
20.907
20.907
Receipts from gifts and other outside sources. 20.907(1)(1)
Acceptance and investment. Unless otherwise provided by law, all gifts, grants, bequests and devises to the state or to any state agency for the benefit or advantage of the state, whether made to trustees or otherwise, shall be legal and valid when approved by the joint committee on finance and shall be executed and enforced according to the provisions of the instrument making the same, including all provisions and directions in any such instrument for accumulation of the income of any fund or rents and profits of any real estate without being subject to the limitations and restrictions provided by law in other cases; but no such accumulation shall be allowed to produce a fund more than 20 times as great as that originally given. When such gifts, grants, bequests or devises include common stocks or other investments which are not authorized by
s. 881.01, such common stocks or other investments may be held and may be exchanged, invested or reinvested in similar types of investments without being subject to the limitations provided by law in other cases.
20.907(1m)
(1m) Reporting. State agencies shall, by December 1 annually, submit a report to the joint committee on finance and the department of administration on expenditures made by the agency during the preceding fiscal year from nonfederal funds received as gifts, grants, bequests or devises. The department of administration shall prescribe a form, which the department may modify as appropriate for the various state agencies, that each state agency must use to report its expenditures as required under this subsection. The form shall require the expenditures to be reported in aggregate amounts as determined by the department of administration. The report shall also include a listing of in-kind contributions, including goods and services, received and used by the state agency during the preceding fiscal year.
20.907(2)
(2) Custody and accounting. The secretary of administration shall have custody of all such gifts, grants, and bequests in the form of cash or securities. The department of administration shall keep a separate account for each state agency receiving such gifts, grants, and bequests, including therein investments, accumulations, payments, and any other transaction pertaining to such moneys. If no state agency is designated by the donor to carry out the purposes of the conveyance, the joint committee on finance shall appoint a state agency to act as trustee.
20.907(3)
(3) Other statutes. Nothing contained in this section or
s. 20.855 (6) (g) shall be deemed to abrogate any other statutes pertaining to gifts, grants, bequests and devises to specifically named state officers or agencies or to or for the use of the state.
20.907(4)
(4) Audit. All moneys received by any state agency as income on the principal of funds received by such state agency as gifts, legacies, and devises and from membership fees and sale of publications and duplicates shall be expended under the direction of the proper authorities and the audit of the department of administration shall be for the sole purpose of ascertaining that such expenditures are lawfully made and authorized by the proper authorities of such state agency.
20.907(5)(a)(a) Except as provided in
par. (b), all moneys that may come into the possession of any officer or employee of a state agency by virtue of his or her office or employment shall be deposited with the secretary of administration, regardless of the ownership thereof.
20.907(5)(b)
(b) Paragraph (a) does not apply whenever the disposition of moneys is otherwise provided by law or whenever a state agency receives moneys incident to an authorized activity that are not appropriated and not directed to be deposited with the secretary of administration and the agency promulgates a rule that prescribes procedures in accordance with
ch. 34 for the deposit of the moneys.
20.907(5)(c)
(c) The secretary of administration shall establish an account for moneys received under
par. (a) from each source and shall make payments and refunds from each account authorized under
par. (e) as directed by the state agency depositing the moneys, unless otherwise provided by law. Each payment shall be made upon submission of a claim audited under
s. 16.53 and paid by voucher from the appropriation under
s. 20.855 (6) (j) in accordance with procedures established by the secretary of administration.
20.907(5)(d)
(d) Each account under this subsection shall be established in the appropriate fund, as determined by the secretary of administration.
20.907(5)(e)
(e) An account may be established and moneys expended therefrom under this subsection for any of the following purposes:
20.907(5)(e)1.
1. A trust account or deposit containing moneys which are owned or payable or may be determined to be owned by or payable to persons other than the state.
20.907(5)(e)2.
2. Deposit of checks, share drafts or other drafts drawn upon accounts containing insufficient funds.
20.907(5)(e)3.
3. Sales taxes collected by state agencies prior to the date prescribed for payment to the department of revenue.
20.907(5)(e)5.
5. Income-producing securities donated to the state for a specified purpose.
20.907(5)(e)6.
6. Advances from child caring institutions and counties and moneys receivable from counties under
s. 46.037.
20.907(5)(e)7.
7. Moneys held as the result of audit settlements pending appropriate disposition.
20.907(5)(e)8.
8. Rental revenues and expenses for temporary rental property held by the state.
