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.
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. The secretary may distribute the budget compilation in printed or optical disk format.
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. The governor may distribute the biennial state budget report in printed or optical disk format.
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.
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.
16.465 History
History: 1985 a. 120.
16.47(1)(1) Except as provided in
s. 16.529 (2), the executive budget bill or bills shall incorporate the governor's recommendations for appropriations for the succeeding biennium. The appropriation method shown in the bill or bills shall in no way affect the amount of detail or manner of presentation which may be requested by the joint committee on finance. Appropriation requests may be divided into 3 allotments: personal services, other operating expenses and capital outlay or such other meaningful classifications as may be approved by the joint committee on finance.
16.47(1m)
(1m) Immediately after the delivery of the budget message, the budget bill or bills shall be introduced without change into either house by the joint finance committee and when introduced shall be referred to that committee.
16.47(2)
(2) No bill containing an appropriation or increasing the cost of state government or decreasing state revenues in an annual amount exceeding $10,000 shall be passed by either house until the budget bill has passed both houses; except that the governor or the joint committee on finance may recommend such bills to the presiding officer of either house, in writing, for passage and the legislature may enact them, and except that the senate or assembly committee on organization may recommend to the presiding officer of its respective house any such bill not affecting state finances by more than $100,000 biennially. Such bills shall be accompanied by a statement to the effect that they are emergency bills recommended by the governor, the joint committee on finance, or the senate or assembly committee on organization. Such statement by the governor or joint committee on finance shall be sufficient to permit passage prior to the budget bill. Such statement by the senate or assembly committee on organization shall be effective only to permit passage by its respective house.
16.48
16.48
Unemployment reserve financial statement. 16.48(1)(1) On or about January 15 of each odd-numbered year, the secretary of workforce development shall prepare and furnish to the governor, the speaker of the assembly, the minority leader of the assembly, and the majority and minority leaders of the senate:
16.48(1)(a)
(a) A statement of unemployment insurance financial outlook, which shall contain the following, together with the secretary's recommendations and an explanation for such recommendations:
16.48(1)(a)1.
1. Projections of unemployment insurance operations under current law through at least the 2nd year following the close of the biennium, including benefit payments, tax collections, borrowing or debt repayments and amounts of interest charges, if any.
16.48(1)(a)2.
2. Specific proposed changes in the laws relating to unemployment insurance financing, benefits and administration.
16.48(1)(a)3.
3. Projections specified in
subd. 1. under the proposed laws.
16.48(1)(a)4.
4. The economic and public policy assumptions upon which the projections are based, and the impact upon the projections of variations from those assumptions.
16.48(1)(a)5.
5. If significant cash reserves in the unemployment reserve fund are projected throughout the forecast period, a statement giving the reasons why the reserves should be retained in the fund.
16.48(1)(a)6.
6. If unemployment insurance program debt is projected at the end of the forecast period, the reasons why it is not proposed to liquidate the debt.
16.48(1)(b)
(b) A report summarizing the deliberations of the council on unemployment insurance and the position of the council, if any, concerning each proposed change in the unemployment insurance laws submitted under
par. (a).
16.48(2)
(2) Upon receipt of the statement and report under
sub. (1), the governor may convene a special committee consisting of the secretary of workforce development and the legislative leaders specified in
sub. (1) to review the statement and report. Upon request of 2 or more of the legislative leaders specified in
sub. (1), the governor shall convene such a committee. The committee shall attempt to reach a consensus concerning proposed changes to the unemployment insurance laws and shall submit its recommendations to the governor and legislature concurrently with the statement furnished under
sub. (3).
16.48(3)
(3) On or about February 15 of each odd-numbered year, the secretary of workforce development, under the direction of the governor, shall submit to each member of the legislature an updated statement of unemployment insurance financial outlook which shall contain the information specified in
sub. (1) (a), together with the governor's recommendations and an explanation for such recommendations, and a copy of the report required under
sub. (1) (b).
16.50
16.50
Departmental estimates. 16.50(1)(a)(a) Each department except the legislature and the courts shall prepare and submit to the secretary an estimate of the amount of money which it proposes to expend, encumber or distribute under any appropriation in
ch. 20. The department of administration shall prepare and submit estimates for expenditures from appropriations under
ss. 20.855,
20.865,
20.866 and
20.867. The secretary may waive the submission of estimates of other than administrative expenditures from such funds as he or she determines, but the secretary shall not waive submission of estimates for the appropriations under
s. 20.285 (1) (im) and
(n) nor for expenditure of any amount designated as a refund of an expenditure under
s. 20.001 (5). Estimates shall be prepared in such form, at such times and for such time periods as the secretary requires. Revised and supplemental estimates may be presented at any time under rules promulgated by the secretary.
16.50(2)
(2) Action thereon by secretary. The secretary shall examine each such estimate to determine whether appropriations are available therefor and expenditures under the appropriations can be made without incurring danger of exhausting the appropriations before the end of the appropriation period and whether there will be sufficient revenue to meet such contemplated expenditures except as provided in
sub. (7). The secretary also shall examine each estimate to assure as nearly as possible that the proposed plan of program execution reflects the intentions of the joint committee on finance, legislature and governor, as expressed by them in the budget determinations. If satisfied that such estimate meets these tests, the secretary shall approve the estimate; otherwise he or she shall disapprove the estimate, in whole or in part, as the facts require. If the secretary is satisfied that an estimate for any period is more than sufficient for the execution of the normal functions of a department, he or she may modify or withhold approval of the estimate. This section shall be strictly construed by the secretary to the end that such budget determinations and policy decisions reflected by such determinations be implemented to the fullest extent possible within the concepts of proper management.
16.50(3)
(3) Limitation of force and salaries. 16.50(3)(a)(a) No department, except the legislature or the courts, may increase the pay of any employee, expend money, or incur any obligation except in accordance with the estimate that is submitted to the secretary as provided in
sub. (1) and approved by the secretary or the governor.
16.50(3)(b)
(b) No change in the number of full-time equivalent positions authorized through the biennial budget process or other legislative act may be made without the approval of the joint committee on finance, except for position changes made by the governor under
s. 16.505 (1) (c) or
(2), by the University of Wisconsin Hospitals and Clinics Board under
s. 16.505 (2n), or by the board of regents of the University of Wisconsin System under
s. 16.505 (2m) or
(2p).
16.50(3)(c)
(c) The secretary may withhold, in total or in part, the funding for any position, as defined in
s. 230.03 (11), as well as the funding for part-time or limited term employees until such time as the secretary determines that the filling of the position or the expending of funds is consistent with
s. 16.505 and with the intent of the legislature as established by law or in budget determinations, or the intent of the joint committee on finance in creating or abolishing positions under
s. 13.10, the intent of the governor in creating or abolishing positions under
s. 16.505 (1) (c) or
(2), or the intent of the board of regents of the University of Wisconsin System in creating or abolishing positions under
s. 16.505 (2m) or
(2p). Until the release of funding occurs, recruitment or certification for the position may not be undertaken.
16.50(3)(d)
(d) The secretary shall submit a quarterly report to the joint committee on finance of any position changes made by the governor under
s. 16.505 (1) (c).
16.50(3)(e)
(e) No pay increase may be approved unless it is at the rate or within the pay ranges prescribed in the compensation plan or as provided in a collective bargaining agreement under
subch. V of ch. 111.
