Tax 13.10(9)(c)(c) Ensure the buyer-seller relationship is free from conflicts of interest or the appearance of conflicts of interest. Tax 13.10(9)(d)(d) Ensure the reasons a particular consultant or contractor was chosen are clearly documented. Tax 13.10(9)(e)(e) Ensure sufficient records are available to document the significant history of the procurement. Tax 13.10(9)(f)(f) Ensure services are obtained efficiently and economically. Tax 13.10(9)(g)(g) Ensure that the services are provided by bidders with technical expertise and professional experience in the areas for which the expertise is sought. Tax 13.10(10)(10) Contracts. All services for $2,000 or more, procured with mining impact funds, shall be clearly described in a written contract. The contract shall delineate the terms, conditions, and specification of the services. Tax 13.10(11)(11) Hiring. Hiring of personnel for mining-related purposes shall be done in an open and fair manner. Tax 13.10(12)(12) Other expenditures. Fund recipients shall also ensure all expenditures are: Tax 13.10(13)(13) Expenditures not allowed. Fund recipients may not claim expenditures for: Tax 13.10(13)(e)(e) Social activities, ceremonies, amusements, and entertainments. Tax 13.10(13)(f)(f) Lobbying members of the legislature or other legislative activity. Tax 13.10(13)(g)(g) Building space, lights, heat and janitorial services, except when these costs are incurred and needed as a result of meetings held exclusively for mining related purposes. Tax 13.10(13)(h)(h) Salaries for elected governing body officials for legislative, administrative, and executive purposes. Tax 13.10(14)(14) Guidelines. All recipients of funds from the board shall receive a copy of the relevant statutes, rules, and guidelines detailing proper usage of those funds. Tax 13.10 HistoryHistory: Cr. Register, November, 1982, No. 323, eff. 12-1-82; r. and recr. Register, September, 1986, No. 369, eff. 10-1-86; emerg. am. (7), eff. 12-14-92; emerg. am. (7), eff. 5-17-93; am. (7) and (9) (intro.), cr. (9) (g) and (14), Register, August, 1993, No. 452, eff. 9-1-93; correction in (9) (intro.) made under s. 13.92 (4) (b) 7., Stats., Register May 2010 No. 653. Tax 13.11Tax 13.11 Accounting procedures. All recipients of funds under this chapter shall maintain accounting procedures which adequately provide for the following: Tax 13.11(1)(1) Accurate, current, and complete financial statements on the use of funds disbursed to them by the board. Tax 13.11(2)(2) Accurate, current, and complete financial statements on funds contributed from other sources toward mining impact projects or activities. Tax 13.11(3)(3) Records which identify adequately the source and application of all funds disbursed to them by the board, including: Tax 13.11(3)(a)(a) Records of transactions which are inclusive, timely, verifiable, and supported by source documentation. Tax 13.11(3)(b)(b) Records on in-kind services and cost-sharing when required by the board for certain discretionary payments under s. Tax 13.07. Tax 13.11(3)(c)(c) Records which adequately establish the compliance of funds for mining-related purposes. Tax 13.11(3)(e)(e) Itemized invoices to document legal, technical, and other services related to mining. Tax 13.11(4)(4) Effective internal control over all funds, ensuring that: Tax 13.11(4)(a)(a) The use of funds is for purposes authorized by the board and consistent with applicable laws, regulations and policies. Tax 13.11(4)(b)(b) The use of funds is safeguarded against waste, loss and misuse. Tax 13.11(5)(a)(a) All municipalities which receive a payment or grant under this chapter shall file an expenditure report by March 1 of the year following the year the funds are received. The expenditure report shall be on forms prepared and furnished by the board. A county’s expenditure report shall include information regarding the use of any funds distributed by the county under s.70.396 (2), Stats. Tax 13.11(5)(b)(b) Any city, village, town, or Native American community which receives a first dollar payment is not required to file an expenditure report for that payment. Tax 13.11(5)(c)(c) The board’s staff may make on-site visits over the course of any year and otherwise monitor the use of payments received by municipalities. Staff shall keep the board informed of its activities and findings in this regard. From the monitoring activities, the completed expenditure reports, and the auditing procedures outlined in s. Tax 13.09, the board shall determine whether municipalities have applied their funds to the purposes authorized. Tax 13.11 HistoryHistory: Cr. Register, November, 1982, No. 323, eff. 12-1-82; r. and recr. Register, September, 1986, No. 369, eff. 10-1-86; am. (3) (a) and (5) (c), cr. (3) (e), Register, August, 1993, No. 452, eff. 9-1-93; CR 16-076: am. (5) (a) Register January 2018 No. 745, eff. 2-1-18. Tax 13.12Tax 13.12 Recoupment and withholding of payments. Tax 13.12(1)(1) The board may, at any time, recoup direct, discretionary and emergency payments to be made, for noncompliance with ss. 70.395 and 70.396, Stats., or any rule pursuant thereto. Tax 13.12(2)(2) Whenever the board has reason to believe that noncompliance has occurred, it shall hold a hearing on the matter upon written notice to the municipality. If after the hearing the board determines that noncompliance has occurred, it shall recoup such payments to be made and withhold such payments to be made to the municipality as may be appropriate. Tax 13.12 HistoryHistory: Cr. Register, September, 1986, No. 369, eff. 10-1-86.
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