13.92(2)(i)
(i) Serve as editor of the Wisconsin statutes. If 2 or more acts of a legislative session affect the same statutory unit without taking cognizance of the effect thereon of the other acts and if the chief finds that there is no mutual inconsistency in the changes made by each such act, the chief shall incorporate the changes made by each act into the text of the statutory unit and document the incorporation in a note to the statutory unit. For each such incorporation, the chief shall include in a correction bill a provision formally validating the incorporation.
Section 990.07 is not affected by decisions made by the chief under this paragraph.
13.92(2)(j)
(j) Prior to the end of each even-numbered year, report to the law revision committee those reported opinions of the attorney general, and those reported decisions of any federal district court, or any state or federal appellate court, in which Wisconsin statutes or session laws are stated to be in conflict, ambiguous, anachronistic, unconstitutional, or otherwise in need of revision.
13.92(2)(jm)
(jm) Attend all scheduled meetings and serve as the nonvoting secretary of the committee for review of administrative rules under
s. 13.56. The chief of the legislative reference bureau may designate an employee to perform the duties under this paragraph.
13.92(2)(k)
(k) Approve specifications and scheduling for computer databases containing the Wisconsin statutes and for the printing of the Wisconsin statutes as prescribed in
ss. 16.971 (6) and
35.56 (5).
13.92(2)(L)
(L) In cooperation with the law revision committee, systematically examine and identify for revision by the legislature the statutes and session laws to eliminate defects, anachronisms, conflicts, ambiguities, and unconstitutional or obsolete provisions. The chief shall prepare and, at each session of the legislature, present to the law revision committee bills that eliminate identified defects, anachronisms, conflicts, ambiguities, and unconstitutional or obsolete provisions. These bills may include minor substantive changes in the statutes and session laws necessary to accomplish the purposes of this paragraph. The chief may resubmit to the law revision committee in subsequent sessions of the legislature any bill prepared under this paragraph that was not enacted.
13.92(2m)
(2m) Publication costs. Payments for the following costs shall be administered by the legislative reference bureau:
13.92(2m)(d)
(d) Publication of the Wisconsin administrative code and register under
s. 35.93.
13.92(3)
(3) Treatment of certain legislative reference bureau employees. 13.92(3)(a)(a) Notwithstanding
s. 230.08 (2) (fc), those employees holding positions in the classified service at the legislative reference bureau on June 16, 1998, who have achieved permanent status in class before that date, shall retain, while serving in the unclassified service at the legislative reference 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, layoff or reduction in base pay. Such employees shall also have reinstatement privileges to the classified service as provided under
s. 230.33 (1). Those employees of the legislative reference bureau holding positions in the classified service on June 16, 1998, who have not achieved permanent status in class in any position at the legislative reference bureau on that date are eligible to receive the protections, privileges and rights preserved under this subsection if they successfully complete service equivalent to the probationary period required in the classified service for the position which they hold on that date.
13.92(3)(b)
(b) Notwithstanding
s. 230.08 (2) (fc), those employees holding positions in the classified service at the revisor of statutes bureau on October 27, 2007, who have achieved permanent status in class before that date, if they become employed by the legislative reference bureau under
2007 Wisconsin Act 20, section 9130 (1f) (d) 1. or 2., shall retain, while serving in the unclassified service at the legislative reference 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, layoff, or reduction in base pay. Each such employee shall also have reinstatement privileges to the classified service as provided under
s. 230.31 (1) and any other reinstatement privileges or restoration rights provided under an applicable collective bargaining agreement under
subch. V of ch. 111 covering the employee on October 27, 2007.
13.92(4)
(4) Wisconsin administrative code. 13.92(4)(a)(a) The legislative reference bureau shall compile and publish the Wisconsin administrative code as provided in
s. 35.93 (3). Whenever the legislative reference bureau receives notice under
s. 227.40 (6) of the entry of a declaratory judgment determining the validity or invalidity of a rule, the legislative reference bureau shall insert an annotation of that determination in the Wisconsin administrative code under the rule that was the subject of the determination.
13.92(4)(b)
(b) The legislative reference bureau may do any of the following:
13.92(4)(b)1.
1. Renumber any provision of the Wisconsin administrative code and, if it does so, shall change cross-references to agree with the renumbered provision.
13.92(4)(b)3.
3. Insert the proper cross-reference wherever "preceding section" or a similar term is used in the code.
13.92(4)(b)4.
4. Delete surplus words such as "of this rule", "of this code", "of the statutes", "hereof" and "immediately above".
13.92(4)(b)5.
5. Delete any masculine or feminine pronoun or adjective, except where the rule clearly applies to only one sex, and, if necessary, replace it with sex-neutral terminology.
13.92(4)(b)7.
7. Change any incorrect cross-reference to a federal or state statute, rule or regulation.
13.92(4)(b)8.
8. Delete "hereby" when it is used in connection with a verb such as "consents", "grants", "gives" or "declares".
13.92(4)(b)10.
10. Substitute "may" for a phrase such as "is hereby authorized to".
13.92(4)(b)11.
11. Substitute "this state" for "the state of Wisconsin".
13.92(4)(b)12.
12. Change any incorrect form of a word to the correct form.
13.92(4)(b)13.
13. Insert the U.S. code citation for the citation to a federal act.
13.92(4)(b)14.
14. If the application or effect of a rule, by its terms, depends on the time when the rule takes effect, substitute the actual effective date for a phrase which means that date, such as "when this rule takes effect", "on the effective date of this rule" or "after the effective date of this rule".
13.92(4)(b)15.
15. Delete obsolete rules promulgated by an agency that no longer exists.
13.92(4)(bm)
(bm) If 2 or more rules filed under
s. 227.20 or modified under
s. 227.265 affect the same unit of the Wisconsin administrative code without taking cognizance of the effect thereon of the other rules and if the legislative reference bureau finds that there is no mutual inconsistency in the changes made by each such rule, the legislative reference bureau shall incorporate the changes made by each rule into the text of the unit and document the incorporation in a note to the unit. For each such incorporation, the legislative reference bureau shall include in a correction bill a provision formally validating the incorporation.
Section 227.27 (2) is not affected by printing decisions made by the legislative reference bureau under this paragraph.
13.92(4)(c)
(c) The legislative reference bureau may insert in the Wisconsin administrative code a note explaining any change made under
par. (b) or
(bm).
13.92(4)(e)
(e) The legislative reference bureau shall prepare and keep on file a record of each change made under
par. (b) or
(bm).
13.92(4)(f)
(f) The legislative reference bureau shall notify the agency involved of each change made under
par. (b) or
(bm).
13.92 History
History: 1971 c. 270 s.
104;
1973 c. 90,
333;
1975 c. 41 s.
52;
1975 c. 199,
266;
1977 c. 29;
1977 c. 196 s.
131;
1979 c. 110,
204;
1981 c. 372;
1983 a. 27,
29,
308;
1987 a. 27;
1989 a. 31;
1991 a. 39,
316;
1995 a. 27;
1997 a. 27,
237;
2001 a. 46;
2003 a. 33;
2007 a. 20 ss.
17dr to
17fm,
17he,
17Lr to
17nr,
17re,
17te,
17ve to
17xr;
2011 a. 21,
43;
2013 a. 5,
20,
125,
136,
210,
277,
278,
295,
320,
332,
361,
363.
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)(b)
(b) At the state auditor's discretion or as the joint legislative audit committee directs, audit the records of each department. Audits of the records of a county, city, village, town, or school district may be performed only as provided in
par. (m). After completion of any audit under this paragraph, 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 of the audit, including the bureau's 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, subject to
subd. 3., consult with any department for any purpose related to the investigation. The bureau shall publicize the toll-free telephone number on the bureau's Internet 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 department for investigation. The department shall conduct the investigation and deliver the results of the investigation to the bureau in a timely manner.
13.94(1)(br)3.
3. The bureau shall at all times before an investigation of a report received under
subd. 1. is completed keep confidential the report and investigation and any information arising from the investigation, except as necessary to conduct the investigation.
13.94(1)(c)
(c) At the state auditor's discretion or as the joint legislative audit committee directs, audit the central accounting records of the department of administration. 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)(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) At the state auditor's discretion or as the joint legislative audit committee directs, perform a financial audit of expenditures made under the grants for dental services under
s. 250.10.
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) At the state auditor's discretion or as the joint legislative audit committee directs, 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) At the state auditor's discretion or as the joint legislative audit committee directs, 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 at the state auditor's discretion or as the joint legislative audit committee directs, 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)(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)(L)
(L) Monitor and review purchases and purchasing procedures of departments and, at the state auditor's discretion or as the joint legislative audit committee directs, report to the joint legislative audit committee concerning the extent to which departments purchase materials, supplies, or equipment manufactured outside of the United States.
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)(mg)
(mg) No later than January 1, 2017, and biennially thereafter, perform a financial and performance evaluation audit of the Milwaukee County mental health board and of mental health functions, programs, and services in Milwaukee County including a review of the effectiveness of the Milwaukee County mental health board and new policies implemented under that board in providing mental health services, a review of the expenditures of the Milwaukee County mental health board, a review of Milwaukee County's expenditures for mental health functions, programs, and services and the outcomes of those programs and services in the period after the formation of the Milwaukee County mental health board. The legislative audit bureau shall file a copy of the audit report under this paragraph with the distributees specified in
par. (b) and the Milwaukee County executive and the Milwaukee County board of supervisors. The audit under this paragraph does not count toward the limit of audits of a county in a calendar year in
par. (m).
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)(t)
(t) Annually conduct a financial audit of the University of Wisconsin 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(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 performed at the request of a department or at the request of the federal government that the bureau is not required to perform under
sub. (1) (b) or
(c) 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 an audit 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 an audit 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)5.
5. The Wisconsin Economic Development Corporation for the cost of the audit required to be performed under
sub. (1) (dr).
13.94(1s)(c)8.
8. The University of Wisconsin System for the cost of an audit performed under
sub. (1) (t).
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.
