PI 6.06 Note
Note:
Audits of State and Local Governmental Units may be obtained from the American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY 10036-8775.
PI 6.06 Note
Governmental Accounting and Financial Reporting Standards may be obtained from the Governmental Accounting Standards Board of the Financial Accounting Foundation, High Ridge Park, Stamford, CT 06905-0821.
PI 6.06 Note
Standards for Audits of Governmental Organizations, Programs, Activities and Functions by the Comptroller General of the United States may be obtained from Superintendent of Documents, Public Documents Department, U.S. Government Printing Office, Washington, D.C. 20402.
PI 6.06 Note
All of the above publications are available for examination at the Department of Public Instruction, School Financial Services Team, 125 South Webster Street, Madison, WI
PI 6.06 History
History: Cr.
Register, June, 1972, No. 198, eff. 7-1-72; r. (2), (5), (7) to (11), renum. (3), (4) and (6) to be (2) to (4) and am. (2) and (4) (a),
Register, September, 1992, No. 441, eff. 10-1-92;
CR 10-139: r. and recr. (4) (d), cr. (4) (e), (f)
Register May 2011 No. 665, eff. 6-1-11;
CR 19-069: r. (4) (d) 3., cr. (4) (d) 4. Register February 2020 No. 770, eff. 3-1-20.
PI 6.07
PI 6.07
Public library system aid adjustment due to territory alteration. PI 6.07(1)(1)
For any year in which a public library system aid adjustment is required under s.
43.24 (1) (b), Stats., the state aid payment to a public library system with altered territory shall be determined by adding together the results of sub.
(2) (a) to
(c) then using the applicable formula under subs.
(3) to
(6).
PI 6.07(2)
(2) To determine the amount to be applied toward the applicable formula under subs.
(3) to
(6), the department shall add the results of all of the following for the territory causing the adjustment:
PI 6.07(2)(a)
(a) Multiply the square mile area of the territory as determined for the payment of 1999 public library system aid by $8 if the territory was a member of a single county system in 1999 or by $20 if the territory was a member of a multicounty public library system in 1999.
PI 6.07(2)(b)
(b) Multiply the total public operating expenditures within the territory from local and county sources as determined for the payment of 1999 public library system aid by .04.
PI 6.07(2)(c)
(c) Multiply the population of the territory as determined for the payment of 1999 public library system aid by $1.37379.
PI 6.07(3)
(3) For a system with territory withdrawing or being expelled from the system or for a county abolishing a public library system under s.
43.18, Stats., or for territory leaving a system under s.
43.15 (3) (b) and
(c), Stats., as a result of the establishment of a public library or joint public library, calculate as follows to determine the amount of state aid to be paid to the system for the current year:
PI 6.07(3)(a)
(a) Subtract the results of sub.
(2) for the abolished, expelled, withdrawing or leaving territory from the 1999 state aid payment to the territory's then public library system. For any future system territory alteration, this amount shall be considered the 1999 public library system aid payment.
PI 6.07(3)(c)
(c) Multiply the result of par.
(b) by the current year state appropriation
.
PI 6.07(4)
(4) For a system with territory joining a system under s.
43.13 or
43.15 (3) (b) and
(c), Stats., calculate as follows to determine the amount of state aid to be paid to the system for the current year:
PI 6.07(4)(a)
(a) Add the result of sub.
(2) for the joining territory to the 1999 state aid payment to the public library system being joined. For any future system territory alteration, this amount shall be considered the 1999 public library system aid payment.
PI 6.07(4)(c)
(c) Multiply the result of par.
(b) by the current year state appropriation
.
PI 6.07(5)
(5) For the establishment of a system under s.
43.13, Stats., including systems merged under s.
43.15 (4) (a), Stats., calculate as follows to determine the amount of state aid to be paid to the system for the current year:
PI 6.07(5)(a)
(a) Determine the result of sub.
(2) for the territory establishing a public library system. For any future system territory alteration, this amount shall be considered the 1999 public library system aid payment.
PI 6.07(5)(b)
(b) Divide the result of par.
(a) for the territory establishing a public library system by $13,249,800.
PI 6.07(5)(c)
(c) Multiply the result of par.
(b) by the current year state appropriation.
PI 6.07(6)
(6) For a public library established after January 1, 1999 that does not select membership in a public library system, calculate as follows to determine the amount of state aid to be paid to the system for the current year:
PI 6.07(6)(a)
(a) Subtract the result of sub.
(2) for the territory establishing the public library from the 1999 state aid payment to the territory's then public library system. For any future system territory alteration, this amount shall be considered the 1999 public library system aid payment.
PI 6.07(6)(c)
(c) Multiply the result of par.
(b) by the current year state appropriation.
PI 6.07 History
History: Emerg. cr. eff. 3-4-00; cr.
Register, July, 2000, No. 535, eff. 8-1-00.
PI 6.10
PI 6.10
Definitions. In this subchapter:
PI 6.10(1)
(1) “Interlibrary borrowing services" means services which involve the direct borrowing of library materials by an individual holding a valid borrower's card of another participating public library.
PI 6.10(2)
(2) “Loan" means a unit of services that involves checking out a single item from the library to an individual for use outside the library for a specified period. A renewal of that loan constitutes a separate loan.
PI 6.10 History
History: Cr.
Register, October, 1990, No. 418, eff. 11-1-90.
PI 6.11
PI 6.11
Reimbursement rates for the costs of providing interlibrary borrowing services. PI 6.11(1)(1)
Under s.
43.24 (2) (n), Stats., if the system reimburses a participating public library for the costs of providing interlibrary borrowing services to an individual who holds a valid borrower's card of another participating public library, the reimbursement may not exceed the actual costs incurred by the public library in providing such services.
PI 6.11(2)
(2) In determining the actual cost under s.
43.24 (2) (n), Stats., the total nonfederal operational expenditures of the public library in the preceding year shall be divided by the total number of loans made by the public library in the preceding year. Operational expenditures may not include capital expenditures.
PI 6.11 History
History: Cr.
Register, October, 1990, No. 418, eff. 11-1-90.
