13.92 Cross-reference
Cross-reference: For construction of a revised statute, see s.
990.001 (7) and cases cited under s.
990.001.
13.92 Annotation
Reports or comments of nonlegislative committees incorporated in the LRB analysis under sub. (1) (b) 2. are valid aids in interpreting a statute that originated from the committee. In re Estate of Haese,
80 Wis. 2d 285,
259 N.W.2d 54 (1977).
13.92 Annotation
The duties under s. 13.93 (2) [now s. 13.92 (2) (j) to (L)] are mainly ministerial and editorial; the revisor [now LRB] rarely proposes any substantive changes in the law, and if it does, the changes are very minor. Lornson v. Siddiqui,
2007 WI 92,
302 Wis. 2d 519,
735 N.W.2d 55,
05-2315.
13.92 Annotation
The following factors all evidenced that no substantive change was intended by a correction bill amendment: 1) the bill was a correction bill; 2) the bill contained a relating clause mirroring the revisor's [now LRB] duties under this s. 13.93 [now s. 13.92]; 3) the section of the bill in question contained a note explaining its purpose was remedial; 4) the bill was passed without amendment; and 5) the bill contained no amendment of or reference to the statute section whose meaning was claimed to be changed. Lornson v. Siddiqui,
2007 WI 92,
302 Wis. 2d 519,
735 N.W.2d 55,
05-2315.
13.94
13.94
Legislative audit bureau. There is created a bureau to be known as the "Legislative Audit Bureau", headed by a chief known as the "State Auditor". The bureau shall be strictly nonpartisan and shall at all times observe the confidential nature of any audit currently being performed. Subject to
s. 230.35 (4) (a) and
(f), the state auditor or designated employees shall at all times with or without notice have access to all departments and to any books, records or other documents maintained by the departments and relating to their expenditures, revenues, operations and structure except as provided in
sub. (4) and except that access to documents of counties, cities, villages, towns or school districts is limited to work performed in connection with audits authorized under
sub. (1) (m). In the discharge of any duty imposed by law, the state auditor may subpoena witnesses, administer oaths and take testimony and cause the deposition of witnesses to be taken as prescribed for taking depositions in civil actions in circuit courts.
13.94(1)
(1) Duties of the bureau. The legislative audit bureau shall be responsible for conducting postaudits of the accounts and other financial records of departments to assure that all financial transactions have been made in a legal and proper manner. In connection with such postaudits, the legislative audit bureau shall review the performance and program accomplishments of the department during the fiscal period for which the audit is being conducted to determine whether the department carried out the policy of the legislature and the governor during the period for which the appropriations were made. In performing postaudits under this subsection, the legislative audit bureau shall not examine issues related to academic freedom within the University of Wisconsin System. A postaudit shall not examine into or comment upon the content of the various academic programs, including degree requirements, majors, curriculum or courses within the University of Wisconsin System, nor shall any such postaudit examine into the manner in which individual faculty members or groups of faculty members conduct their instructional, research or public service activities. This subsection does not preclude the bureau from reviewing the procedures by which decisions are made and priorities set in the University of Wisconsin System, or the manner in which such decisions and priorities are implemented within the University of Wisconsin System, insofar as such review is not inconsistent with
s. 36.09. The legislative audit bureau shall audit the fiscal concerns of the state as required by law. To this end, it shall:
13.94(1)(a)
(a) Audit the moneys on hand in the treasury and all bonds and securities belonging to all public funds on deposit in the treasury or properly accounted for by the secretary of administration, at least every 2 years; and report the result of such examination in writing to the governor and the joint committee on finance, specifying therein particularly the amount and kind of funds and of all such bonds and securities. The bureau shall transmit a certified copy of such report to the successor secretary of administration.
13.94(1)(b)
(b) Audit the records of every state department, board, commission, independent agency or authority at least once each 5 years and audit the records of other departments as defined in
sub. (4) when the state auditor deems it advisable or when he or she is so directed and, in conjunction therewith, reconcile the records of the department audited with those of the department of administration. Audits of the records of a county, city, village, town or school district may be performed only as provided in
par. (m). Within 30 days after completion of any such audit, the bureau shall file with the chief clerk of each house of the legislature, the governor, the department of administration, the legislative reference bureau, the joint committee on finance, the legislative fiscal bureau and the department audited, a detailed report thereof, including its recommendations for improvement and efficiency and including specific instances, if any, of illegal or improper expenditures. The chief clerks shall distribute the report to the joint legislative audit committee, the appropriate standing committees of the legislature and the joint committee on legislative organization.
13.94(1)(br)1.1. Maintain a toll-free telephone number with voice mail at the bureau's office to receive reports of fraud, waste, and mismanagement in state government. Except as provided in
subd. 2., the bureau shall relay these reports to the appropriate bureau employee for investigation. If the bureau has a bureau employee investigate the report, the employee may consult with any state department, board, commission, or independent agency for any purpose related to the investigation. The bureau shall publicize the toll-free telephone number on the bureau's Web site. The bureau shall maintain records that permit the release of information provided by informants while protecting the identity of the informant. Any records maintained by the bureau that relate to the identity of informants shall be only for the confidential use of the bureau in the administration of this section, unless the informant expressly agrees to release the records. Appearance in court as a witness shall not be considered consent by an informant to release confidential records maintained by the bureau.
13.94(1)(br)2.
2. In lieu of requiring a bureau employee to conduct an investigation of a report received under
subd. 1., the bureau may refer a report to a state department, board, commission, or independent agency for investigation. The state department, board, commission, or independent agency shall conduct the investigation and deliver the results of the investigation to the bureau in a timely manner.
13.94(1)(c)
(c) Audit the central accounting records of the department of administration at least once every 2 years. A detailed report of such audit shall be filed as provided by
par. (b), and copies shall be provided to each member or member-elect of the legislature and shall be available in limited number to the public. The bureau shall also prepare a summary of such audit report, for distribution in the same manner as the Wisconsin Blue Book under
s. 35.84.
13.94(1)(d)1.1. At least once every 2 years, and at such other times as the governor or legislature directs, examine and see that all the money appearing by the books of the department of administration as belonging to the several funds is in the vaults of the treasury or in the several state depositories.
13.94(1)(d)2.
2. 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 any examination already scheduled by the legislative audit bureau without approval of the joint legislative audit committee. If a deficiency is discovered pursuant to an examination under this paragraph, the governor shall require the secretary of administration to make up the deficiency immediately; and if the secretary of administration refuses or neglects for 10 days thereafter to have the full sum belonging to said funds in the treasury the attorney general shall institute proceedings to recover the deficiency.
13.94(1)(dc)
(dc) At least once every 5 years, contract for the performance of an actuarial audit of the Wisconsin retirement system. The legislative audit bureau shall file a copy of each audit report under this paragraph with the distributees specified in
par. (b).
13.94(1)(dd)
(dd) Annually, conduct a financial audit of the department of employee trust funds, to include financial statements and an evaluation of accounting controls and accounting records maintained by the department for individual participants and employers. Within 30 days after completion of such audit the bureau shall file with the governor, the legislative reference bureau, the department of administration and the department of employee trust funds a detailed report thereof, including specific instances, if any, of illegal or improper transactions.
13.94(1)(de)
(de) At least once every 3 years, perform a financial audit of the state life insurance fund, the local government property insurance fund, and the injured patients and families compensation fund.
13.94(1)(df)
(df) Annually, perform a financial audit of the investment board, including an assessment of the fair presentation of the financial statements and an evaluation of the internal control structure of the board. As part of the financial audit, the bureau shall identify certain statutes and policies and guidelines adopted by the board and shall determine the extent of compliance by the board with the statutes, policies and guidelines. Biennially, the bureau shall conduct a performance evaluation audit of the investment board that includes an audit of the board's policies and management practices.
13.94(1)(dg)
(dg) Annually, by October 1, perform a financial audit of expenditures made under the grants for dental services under
s. 250.10.
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)(dL)
(dL) Annually, conduct a financial audit of the governor's read to lead development fund. The legislative audit bureau shall file a copy of the report of the audit 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)(dp)
(dp) In addition to any other audit to be performed under this section relating to veterans homes, perform one or more financial audits of the operation of the Wisconsin Veterans Home at Chippewa Falls by any private entity with which the department of veterans affairs enters into an agreement under
s. 45.50 (2m) (c). The audit shall be performed at such time as the governor or legislature directs.
13.94(1)(dr)
(dr) Biennially, beginning in 2013, conduct a financial audit of the Wisconsin Economic Development Corporation and a program evaluation audit of the economic development programs administered by the Wisconsin Economic Development Corporation under
ch. 238. The legislative audit bureau shall file a copy of each audit report under this paragraph with the distributees specified in
par. (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 government accountability 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)(mm)
(mm) No later than July 1, 2012, prepare a financial and performance evaluation audit of the economic development programs administered by the University of Wisconsin System, the department of agriculture, trade and consumer protection, the department of natural resources, the Wisconsin Housing and Economic Development Authority, the Wisconsin Economic Development Corporation, the department of tourism, the technical college system, and the department of transportation. In this paragraph, economic development program has the meaning given in
s. 23.167 (1). The legislative audit bureau shall file a copy of the report of the audit under this paragraph with the distributees specified in
par. (b).
13.94(1)(ms)
(ms) No later than July 1, 2014, prepare a financial and performance evaluation audit of the economic development tax benefit program under
ss. 238.301 to
238.306. The legislative audit bureau shall file a copy of the report of the audit under this paragraph with the distributees specified in
par. (b).
13.94(1)(n)
(n) Provide periodic performance audits of any division of the department of safety and professional services that is responsible for inspections of multifamily housing under
s. 101.973 (11).
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(1s)(c)5.
5. The Wisconsin Economic Development Corporation for the cost of the audit required to be performed under
sub. (1) (dr).
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, the Lower Fox River Remediation Authority, the Wisconsin Aerospace Authority, and the Wisconsin Economic Development Corporation, a professional baseball park district, a local professional football stadium district, a local cultural arts district and a long-term 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; 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(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 long-term 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;
2007 a. 1,
20,
96,
125,
126;
2009 a. 2,
28;
2011 a. 7,
10,
32,
166.
