13.94(1)(dh)
(dh) Annually, conduct a financial audit of the Health Insurance Risk-Sharing Plan under
subch. II of ch. 149 and file copies of each audit report under this paragraph with the distributees specified in
par. (b).
13.94(1)(dm)
(dm) Annually, perform a financial audit of the state fair park board and of any private corporation with which the board contracts under
s. 42.01 (4) (b).
13.94(1)(e)
(e) Make such special examinations of the accounts and financial transactions of any department, agency or officer as the governor, legislature, joint legislative audit committee or joint committee on legislative organization directs. If the governor directs that such an examination be conducted, the order from the governor shall provide for reimbursement of the legislative audit bureau's costs in making the examination from the appropriation under
s. 20.525 (1) (a). No order from the governor for an examination under this paragraph may take precedence over an examination already scheduled by the legislative audit bureau without approval of the joint legislative audit committee. Examinations of the accounts and transactions of a county, city, village, town or school district may be performed only as authorized in
par. (m).
13.94(1)(eg)
(eg) Annually conduct a financial audit of the division of gaming in the department of administration and biennially conduct a performance evaluation audit of the division of gaming in the department of administration. The legislative audit bureau shall file a copy of each audit report under this paragraph with the department of justice and with the distributees specified in
par. (b).
13.94(1)(em)
(em) Annually conduct a financial audit of the state lottery, and, to the extent of the department of revenue's participation, of any multijurisdictional lotteries in which the state participates under
ch. 565, and biennially conduct a performance audit of the state lottery and, to the extent of the department of revenue's participation, of those multijurisdictional lotteries, as provided in
s. 565.37 (1). The legislative audit bureau shall file a copy of each audit report under this paragraph with the department of justice and with the distributees specified in
par. (b).
13.94(1)(f)
(f) Whenever a new secretary of administration takes office, certify to the incoming secretary the balance in the treasury when he or she came into office and all bonds and securities belonging to all public funds on deposit in the treasury or properly accounted for and transmit a certified copy thereof to the outgoing secretary.
13.94(1)(g)
(g) Require each state department, board, commission, independent agency or authority to file with the bureau on or before September 1 of each year a report on all receivables due the state as of the preceding June 30 which were occasioned by activities of the reporting unit. The report may also be required of other departments, except counties, cities, villages, towns and school districts. The report shall show the aggregate amount of such receivables according to fiscal year of origin and collections thereon during the fiscal year preceding the report. The state auditor may require any department to file with the bureau a detailed list of the receivables comprising the aggregate amounts shown on the reports prescribed by this paragraph.
13.94(1)(h)
(h) Disseminate information concerning department accounting, auditing and fiscal matters.
13.94(1)(i)
(i) Prepare a statement of recommendations submitted in each audit report pertaining to department operations, which statement shall be available to any person upon request.
13.94(1)(j)
(j) Prepare a biennial report of its activities, including recommendations for efficiency and economy in the expenditure of appropriations made by the legislature. The bureau shall file the report with the legislature under
s. 13.172 (2) at the beginning of each regular session and with the governor and department of administration no later than January 15 of each odd-numbered year.
13.94(1)(k)
(k) Provide auditing services at the direction of the elections board under
s. 5.05 (2).
13.94(1)(L)
(L) Monitor and review purchases and purchasing procedures of state departments, boards, commissions and independent agencies, and report to the joint legislative audit committee at least once every 5 years concerning the extent to which state departments, boards, commissions and independent agencies purchased materials, supplies or equipment manufactured outside of the United States since the date of the preceding report.
13.94(1)(m)
(m) Audit the records of any county, city, village, town or school district at the direction of the joint legislative audit committee. The committee may direct an audit of a county department under
s. 46.215 at any time. The committee may not direct more than 3 other audits of counties, cities, villages, towns or school districts in any calendar year.
13.94(1)(n)
(n) Provide periodic performance audits of any division of the department of commerce that is responsible for inspections of multifamily housing under
s. 101.973 (11).
13.94(1)(p)
(p) No later than January 1, 2008, prepare a program evaluation audit of the private employer health care coverage program established under
subch. X of ch. 40. The legislative audit bureau shall file a copy of the audit report under this paragraph with the distributees specified in
par. (b).
Effective date note
NOTE: Par. (p) is repealed eff. 1-1-10 by
1999 Wis. Act 9.
13.94(1)(q)
(q) No later than February 1, 2006, prepare a performance evaluation audit of the service award program established under
s. 16.25. The legislative audit bureau shall file a copy of the audit report under this paragraph with the distributees specified in
par. (b).
13.94(1m)
(1m) Independent experts. The legislative audit bureau may contract for the services of such independent professional or technical experts as deemed necessary to carry out the statutory duties and functions of the bureau within the limits of the amount provided under
s. 20.765 (3) (c) and, in the case of postaudits involving the performance and program accomplishments of a department, shall contract for the services of such subject matter and program specialists from any state or federal agency or public institution of higher learning as deemed necessary by the joint committee on legislative organization.
13.94(1s)(a)(a) Except as otherwise provided in
par. (c), the legislative audit bureau may charge any department for the reasonable cost of auditing services which are performed at the request of a department or at the request of the federal government which the bureau is not required to perform under
sub. (1) (a) to
(d) or
(k) or any other law. This paragraph does not apply to counties, cities, villages, towns or school districts.
13.94(1s)(b)
(b) The legislative audit bureau may charge the department of revenue for the reasonable costs of the audits required to be performed under
sub. (1) (em) and for verification of the odds of winning a lottery game under
s. 565.37 (5).
13.94(1s)(bm)
(bm) The legislative audit bureau may charge the department of administration for the cost of the audits required to be performed under
sub. (1) (eg).
13.94(1s)(c)
(c) The legislative audit bureau shall charge the following entities for the following audits:
13.94(1s)(c)1.
1. The department of employee trust funds for the cost of the audits required to be performed under
sub. (1) (dc) and
(dd).
13.94(1s)(c)2.
2. The office of the commissioner of insurance for the cost of the audit required to be performed under
sub. (1) (de).
13.94(1s)(c)3.
3. The investment board for the cost of any audit required to be performed under
sub. (1) (df).
13.94(1s)(c)4.
4. The Health Insurance Risk-Sharing Plan Authority for the cost of the audit under
sub. (1) (dh).
13.94(2)
(2) State auditor, qualifications. To be eligible for appointment as state auditor a person shall have training equivalent to that represented by graduation from a college or university with work in accounting, finance, economics, statistics, program evaluation, business management or such other subjects as are determined by the joint committee on legislative organization to be appropriate.
13.94(3)
(3) Duties of the state auditor. The state auditor shall:
13.94(3)(a)
(a) Direct the immediate operations of the bureau.
13.94(3)(b)
(b) Employ, supervise and train, outside the classified service, a deputy state auditor and other personnel assigned to the state auditor.
13.94(3)(c)
(c) Supervise all expenditures of the bureau.
13.94(3)(d)
(d) Execute such directions and requests as may be given by the joint committee on legislative organization pursuant to its statutory responsibility.
13.94(3)(e)
(e) Subject to the approval of the joint committee on legislative organization, attend such midwest and national meetings as will benefit the operation of the bureau.
13.94(4)(a)1.
1. Every state department, board, examining board, affiliated credentialing board, commission, independent agency, council or office in the executive branch of state government; all bodies created by the legislature in the legislative or judicial branch of state government; any public body corporate and politic created by the legislature including specifically the Fox River Navigational System Authority and the Wisconsin Aerospace Authority, a professional baseball park district, a local professional football stadium district, a local cultural arts district and a family care district under
s. 46.2895; every Wisconsin works agency under
subch. III of ch. 49; every provider of medical assistance under
subch. IV of ch. 49; technical college district boards; development zones designated under
s. 560.71; every county department under
s. 51.42 or
51.437; every nonprofit corporation or cooperative or unincorporated cooperative association to which moneys are specifically appropriated by state law; and every corporation, institution, association or other organization which receives more than 50% of its annual budget from appropriations made by state law, including subgrantee or subcontractor recipients of such funds.
13.94 Note
NOTE: Subd. 1. is shown as affected by 2 acts of the 2005 Wisconsin legislature and as merged by the revisor under s. 13.93 (2) (c).
13.94(4)(a)2.
2. Any foundation, corporation or partnership created by an entity specified under
subd. 1.
13.94(4)(a)3.
3. Any county, city, village, town or school district.
13.94(4)(b)
(b) In performing audits of family care districts under
s. 46.2895, Wisconsin works agencies under
subch. III of ch. 49, providers of medical assistance under
subch. IV of ch. 49, corporations, institutions, associations, or other organizations, and their subgrantees or subcontractors, the legislative audit bureau shall audit only the records and operations of such providers and organizations which pertain to the receipt, disbursement or other handling of appropriations made by state law.
13.94(4)(c)
(c) In performing audits of a county department under
s. 46.215, the legislative audit bureau may include program, fiscal, compliance and management elements in the audit and the audit may be directed toward any of the following:
13.94(4)(c)1.
1. Examination of procedures for applying for and receiving grants and services administered by the county department under
s. 46.215.
13.94(4)(c)2.
2. A general examination of the efficiency and effectiveness with which programs are administered by the county department under
s. 46.215.
13.94(4)(c)3.
3. A measurement of how effectively the goals and objectives of programs are being met by the county department under
s. 46.215, including a determination of whether the county department has considered alternatives which might yield the desired results at a lower cost.
13.94(4)(c)4.
4. An examination of whether financial operations are properly conducted, whether the financial and accounting reports of the county department under
s. 46.215 are fairly presented and whether the county department has complied with applicable laws, rules and regulations of the state and federal governments governing the programs under its administration.
13.94(5)
(5) Treatment of classified employees. Notwithstanding
sub. (3) (b), those individuals holding positions in the classified service at the legislative audit bureau who achieved permanent status in class on July 31, 1981, shall retain, while serving in the unclassified service in the legislative audit bureau, those protections afforded employees in the classified service under
ss. 230.34 (1) (a) and
230.44 (1) (c) relating to demotion, suspension, discharge or layoff, except that the applicability of any reduction in base pay of such an employee shall be determined on the basis of the base pay received by the employee on July 31, 1981, plus the total amount of any subsequent general economic increases approved by the joint committee on employment relations for nonrepresented employees in the classified service. Such employees shall also have reinstatement privileges to the classified service as provided under
s. 230.33 (1). Employees of the legislative audit bureau holding positions in the classified service on July 3l, 1981, who have not achieved permanent status in class in any position in the legislative audit bureau on that date are eligible to receive the protections and privileges preserved under this subsection if they successfully complete the probationary period required for the position which they hold.
13.94(8)
(8) County and municipal best practices reviews. 13.94(8)(a)(a) In this subsection, "municipality" means a city, village or town.
13.94(8)(b)
(b) The state auditor shall undertake periodic reviews to:
13.94(8)(b)1.
1. Examine the procedures and practices used by counties and municipalities to deliver governmental services.
13.94(8)(b)2.
2. Determine the methods of governmental service delivery.
13.94(8)(b)3.
3. Identify variations in costs and effectiveness of such services between counties and municipalities.
13.94(8)(b)4.
4. Recommend practices to save money or provide more effective service delivery.
13.94(8)(c)
(c) The state auditor shall determine the frequency, scope and subject of any reviews conducted under
par. (b).
13.94(8)(d)
(d) To assist the state auditor with the selection of county and municipal practices to be reviewed by the auditor, the auditor shall establish an advisory council consisting of the following members appointed by the auditor:
13.94(8)(d)1.
1. Two members chosen from among 6 names submitted by the Wisconsin Counties Association.
13.94(8)(d)2.
2. One member chosen from among 3 names submitted by the League of Wisconsin Municipalities.
13.94(8)(d)3.
3. One member chosen from among 3 names submitted by the Wisconsin Alliance of Cities.
13.94(8)(d)4.
4. One member chosen from among 3 names submitted by the Wisconsin Towns Association.
13.94(8)(e)
(e) The members of the council appointed under
par. (d) shall serve without compensation.
13.94(10)
(10) Financial status of certain professional sports districts. As promptly as possible following the end of each state fiscal biennium in which there are outstanding bonds or notes issued by a local professional baseball park district created under
subch. III of ch. 229 that are subject to
s. 229.74 (7) or by a local professional football stadium district created under
subch. IV of ch. 229 that are subject to
s. 229.830 (7), the legislative audit bureau shall submit a report to the cochairpersons of the joint committee on finance concerning the financial status of that district.
13.94 History
History: 1971 c. 270 s.
104;
1971 c. 307;
1973 c. 334;
1975 c. 39,
199,
224,
421;
1977 c. 26,
29;
1977 c. 196 s.
131;
1977 c. 418;
1979 c. 34,
314,
324;
1981 c. 20,
335;
1983 a. 27,
36,
96,
381;
1985 a. 29,
57,
120,
176;
1987 a. 27,
119,
186,
320,
328,
354,
399,
403;
1989 a. 31,
122;
1991 a. 39,
269,
316;
1993 a. 16,
27,
107,
263,
399,
491;
1995 a. 27 ss.
43g to
47n,
9116 (5);
1995 a. 56,
216,
225,
274,
289;
1997 a. 27,
252;
1999 a. 9,
65,
105,
167,
197;
2001 a. 16,
105;
2003 a. 33,
111;
2005 a. 25,
74,
142,
335,
441; s. 13.93 (2) (c).
13.95
13.95
Legislative fiscal bureau. There is created a bureau to be known as the "Legislative Fiscal Bureau" headed by a director. The fiscal bureau shall be strictly nonpartisan and shall at all times observe the confidential nature of the research requests received by it; however, with the prior approval of the requester in each instance, the bureau may duplicate the results of its research for distribution. Subject to
s. 230.35 (4) (a) and
(f), the director or the director's designated employees shall at all times, with or without notice, have access to all state agencies, the University of Wisconsin Hospitals and Clinics Authority, the Wisconsin Aerospace Authority, the Health Insurance Risk-Sharing Plan Authority, and the Fox River Navigational System Authority, and to any books, records, or other documents maintained by such agencies or authorities and relating to their expenditures, revenues, operations, and structure.
13.95 Note
NOTE: Section 13.95 (intro.) is shown as affected by 2 acts of the 2005 Wisconsin legislature and as merged by the revisor under s. 13.93 (2) (c).
13.95(1)
(1) Duties of the bureau. The legislative fiscal bureau shall perform its services for the legislature objectively and impartially and to the limits of its facilities and staff. The bureau shall:
13.95(1)(a)
(a) Develop, and make available to the legislature and its standing, procedural, special or statutory legislative committees, such fiscal information as will assist the legislature or any legislative committee in its deliberations. As part of its fiscal analysis activity, the bureau shall study, and may recommend alternatives to the legislature and to any legislative committee, concerning the following:
13.95(1)(a)1.
1. The state budget and its long-range implications for every state fund.
13.95(1)(b)
(b) Perform fiscal and program analysis for the legislature and its appropriate committees.
13.95(1)(c)
(c) Review existing and proposed programs and present such alternatives to the governor's recommended programs and budgets as will assist the legislature or its appropriate committees.
13.95(1)(d)
(d) Review and evaluate requests for appropriations, including proposed plans and policies related to such requests, and make recommendations to the joint committee on finance and the legislature in relation thereto.
13.95(1)(e)
(e) At the direction of the legislature or its appropriate committees, or on its own initiative, conduct such other studies and perform such other duties as the legislature, its committees and members may require in dealing with the financial affairs of the state.
13.95(1)(g)
(g) In connection with the duties enumerated in this subsection, have access to any computerized databases of state agencies that are required to aid the bureau in the performance of its duties, except that any statutory requirements regarding privacy of individuals' records shall be observed in providing such access.
13.95(1m)
(1m) Duties of the bureau; biennial budget bill. 13.95(1m)(a)(a) In this subsection, "version of the biennial budget bill or bills" means the executive biennial budget bill or bills, as modified by an amendment offered by the joint committee on finance, as engrossed by the first house, as concurred in and amended by the 2nd house or as nonconcurred in by the 2nd house, or as reported by any committee on conference.
13.95(1m)(b)
(b) The legislative fiscal bureau shall prepare a statement of estimated general purpose revenue receipts and expenditures in the biennium following the succeeding biennium based on recommendations in each version of the biennial budget bill or bills.
13.95(2)
(2) Duties of the director. The director of the legislative fiscal bureau shall:
13.95(2)(a)
(a) Supervise and train the personnel assigned to the director.
13.95(2)(b)
(b) Supervise all expenditures of the legislative fiscal bureau.
13.95(2)(c)
(c) Attend, or designate a representative who shall attend, all meetings of the joint committee on finance.
13.95(2)(e)
(e) Attend such midwest and national meetings as will benefit the operation of the bureau.
13.96
13.96
Legislative technology services bureau. There is created a service agency known as the "Legislative Technology Services Bureau", headed by a director. The legislative technology services bureau shall be strictly nonpartisan and shall at all times observe the confidential nature of the data and information originated, maintained or processed by electronic equipment supported by it.
13.96(1)
(1) Duties of the staff. The legislative technology services bureau shall provide and coordinate information technology support and services to the legislative branch.
13.96(2)
(2) Duties of the director. The director of the legislative technology services bureau shall:
