108.15(4)(c)
(c) Any government unit may at any time make payments into its reimbursement account in the fund.
108.15(4)(d)
(d) Whenever a government unit's reimbursement account has a positive net balance, no reimbursement of the benefits charged to that account is required under this section.
108.15(4)(e)
(e) Whenever a government unit's reimbursement account has a negative balance, any benefits chargeable to such account shall be duly paid and charged thereto; and reimbursements covering the total negative balance thus resulting shall become due pursuant to this section.
108.15(4)(g)
(g) If any government unit covered by this chapter requests the department to maintain separate accounts for parts of such unit which are separately operated or financed, the department may do so for such periods and under such conditions as it may from time to time determine.
108.15(5)
(5) Reimbursements and contributions. 108.15(5)(a)(a) Each government unit which is an "employer" shall include in its budget for each budgetary period an estimated amount for payment of the contributions required by
ss. 108.17 and
108.18 or reimbursements required by this section, including in each case any contribution or reimbursement remaining unpaid for the current or any prior period.
108.15(5)(b)
(b) The department shall monthly bill each government unit for any reimbursements required under this section, and any reimbursement thus billed shall be due and shall be paid by such government unit within 20 days after the date such bill is mailed to it by the department.
108.15(5)(c)
(c) Reimbursements due hereunder from budget subdivisions of the state shall be paid pursuant to
sub. (7).
108.15(5)(d)
(d) Reimbursements due under this section or contributions due under
ss. 108.17 and
108.18 from government units shall, if they remain unpaid after their due date, be collected under
sub. (6) or under any other applicable provision of law.
108.15(6)(a)(a) Any reimbursement duly billed under this section, or contribution payable under
s. 108.17 or
108.18, which remains unpaid after its applicable due date is a "delinquent payment" under
s. 108.22 (1) (a).
108.15(6)(b)
(b) Whenever a government unit's "delinquent payments", including interest and penalties thereon, total more than the benefits charged to such unit's reimbursement account for the 6 most recent months, or contributions, including interest and penalties thereon, are delinquent for at least 2 quarters, the department shall so determine under
s. 108.10.
108.15(6)(c)
(c) If such delinquency is finally established under
s. 108.10, the fund's treasurer shall, in case such unit receives a share of any state tax or any type of state aid, certify to the state treasurer the existence and amount of such delinquency.
108.15(6)(d)
(d) Upon receipt of such certification, the state treasurer shall withhold, from each sum of any such tax or aid thereafter payable to the government unit, until the delinquency is satisfied, the lesser of the following amounts:
108.15(6)(d)2.
2. One-half the sum otherwise payable to such government unit.
108.15(6)(e)
(e) Any amount withheld by the state treasurer under
par. (d) shall be paid by the state treasurer to the fund's treasurer, who shall duly credit such payment toward satisfying the delinquency.
108.15(7)
(7) State compliance and appropriations. 108.15(7)(a)(a) "State", as used in this section, includes all state constitutional offices, all branches of state government, all agencies, departments, boards, commissions, councils, committees, and all other parts or subdivisions of state government however organized or designated.
108.15(7)(b)
(b) Each reimbursement payable by the state under this section shall be duly paid to the fund, upon filing by the fund's treasurer of a certificate to the department of administration specifying the amount of reimbursement due and the appropriation apparently chargeable.
108.15(7)(c)
(c) Each of the state's budget subdivisions shall have each such reimbursement amount charged to and deducted from its proper appropriation, unless payment is authorized under
ss. 20.865 and
20.928.
108.15(8)
(8) Notice and reports. Each government unit which is an employer shall give such suitable benefit notices to its employes as the department may direct, and shall make employment and wage reports to the department under the same conditions as apply to other employers.
108.15(9)
(9) Group reimbursement accounts. If any group of government units which have not elected contribution financing file a joint request, they shall be treated as one employer for the purposes of this chapter under the conditions of this subsection.
108.15(9)(a)
(a) The group will be treated as one employer for at least 3 calendar years and the group may be discontinued or dissolved at the beginning of any subsequent calendar year by filing advance written notice thereof with the department before the beginning of such subsequent calendar year.
108.15(9)(b)
(b) The members of the group are jointly and severally liable for any required reimbursements together with any interest thereon and any tardy filing fees.
108.15(9)(c)
(c) The group shall be dissolved at the beginning of any calendar year after the required 3 calendar years of participation if any member of the group files written notice with the department in advance of such calendar year of its intended withdrawal from the group.
108.151
108.151
Financing benefits for employes of nonprofit organizations.