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13.94(1s)(c)4. 4. The Health Insurance Risk-Sharing Plan Authority for the cost of the audit under sub. (1) (dh).
Effective date note NOTE: Subd. 4. is repealed eff. 1-1-15 by 2013 Wis. Act 20.
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)6. 6. The department of administration for the cost of the audit under sub. (1) (dL).
13.94(1s)(c)7. 7. The state fair park board for the cost of an audit performed under sub. (1) (dm).
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.
13.94(4) (4)Scope of authority.
13.94(4)(a)(a) In this section, "department" means:
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, 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)(a)5. 5. A local service agency as defined in s. 106.20 (1) (d).
13.94(4)(a)6. 6. Any local exposition district under subch. II of ch. 229.
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)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.
13.95 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 Lower Fox River Remediation Authority, the Wisconsin Economic Development Corporation, 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.
Effective date note NOTE: This section is shown as amended eff. 1-1-15 by 2013 Wis. Act 20. Prior to 1-1-15 it reads:
Effective date text 13.95Legislative 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, the Lower Fox River Remediation Authority, the Wisconsin Economic Development Corporation, 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(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)(a)2. 2. The revenues and expenditures of the state.
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(1r) (1r)Earmark transparency report.
13.95(1r)(a)(a) In this subsection, "earmark" means a provision in a bill or amendment that does any of the following:
13.95(1r)(a)1. 1. Authorizes or requires the payment of state moneys to a specific beneficiary or beneficiaries in a manner not determined by laws of general applicability for the selection of the beneficiary or beneficiaries.
13.95(1r)(a)2. 2. Creates or modifies a tax deduction, credit, exclusion, or exemption that applies to a specific beneficiary or beneficiaries in a manner not determined by laws of general applicability for the selection of the beneficiary or beneficiaries.
13.95(1r)(b) (b) The legislative fiscal bureau shall prepare an earmark transparency report on each biennial budget bill and on each amendment thereto. The report shall contain all of the following:
13.95(1r)(b)1. 1. A list of all earmarks.
13.95(1r)(b)2. 2. The cost of each earmark.
13.95(1r)(b)3. 3. The beneficiary of each earmark. If the beneficiary is an individual, the legislative fiscal bureau shall identify the assembly and senate district in which the beneficiary resides. If the beneficiary is an entity, the legislative fiscal bureau shall identify the assembly and senate district in which the beneficiary is located, incorporated, or organized. If the legislative fiscal bureau cannot determine the identity of a beneficiary, the legislative fiscal bureau shall note that fact in the report. If the earmark is a tax deduction, credit, exclusion, or exemption, all of the following shall apply:
13.95(1r)(b)3.a. a. All businesses and associations that are members of the same controlled group of corporations shall be treated as a single beneficiary.
13.95(1r)(b)3.b. b. All shareholders of a corporation, partners of a partnership, members of an association or organization, or beneficiaries of a trust or estate, respectively, shall be treated as a single beneficiary.
13.95(1r)(b)3.c. c. All employees of a single employer shall be treated as a single beneficiary.
13.95(1r)(b)3.d. d. All health or other benefit plans of an employer that are qualified under the federal Internal Revenue Code shall be treated as a single beneficiary.
13.95(1r)(b)3.e. e. All contributors to a charitable organization shall be treated as a single beneficiary.
13.95(1r)(b)3.f. f. All holders of the same bond or note issue shall be treated as a single beneficiary.
13.95(1r)(b)3.g. g. If a corporation, partnership, association or organization, or trust or estate is the beneficiary, the shareholders of the corporation, the partners of the partnership, the members of the association or organization, or the beneficiaries of the trust or estate shall not be considered beneficiaries.
13.95(1r)(b)4. 4. If an amendment, the name of the representative to the assembly or senator who proposed the earmark.
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:
13.96(2)(a) (a) Direct the operations of the staff.
13.96(2)(b) (b) Employ, train and supervise the personnel assigned to the director.
13.96(2)(c) (c) Supervise all expenditures of the legislative technology services bureau.
13.96(2)(d) (d) Oversee the execution and completion of all contracts for legislative information technology-related equipment, software or services.
13.96(2)(e) (e) Plan for and execute such electronic information programs and services as are needed within the legislative branch.
13.96(2)(f) (f) Participate in such midwest and national meetings and organizations as will benefit the operations of the legislative technology services bureau.
13.96 History History: 1997 a. 27, 237.
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2011-12 Wisconsin Statutes updated though 2013 Wis. Act 200 and all Supreme Court Orders entered before April 18, 2014. Published and certified under s. 35.18. Changes effective after April 18, 2014 are designated by NOTES. (Published 4-18-14)