Chapter 16

16.413(1)(a) (a) “Financial instrument” includes any check, draft, warrant, money order, note, certificate of deposit, letter of credit, bill of exchange, credit or credit card, transaction authorization mechanism, marketable security, and any computer representation of them.

16.413(1)(b) (b) “Grant” means a payment made to a person, other than aids to individuals and organizations and local assistance and the payment of salaries and fringe benefits for state employees.

16.413(1)(c) (c) “Searchable Internet website” means a website that allows any person to search for both of the following:

16.413(1)(c)1. 1. State aggregate expenditures for state operations by state agency, expenditure category, expenditure amount, and the person to whom the expenditure is made.

16.413(1)(c)2. 2. Grants made by state agencies and contracts entered into by state agencies.

16.413(1)(d) (d) “State agency” has the meaning given in s. 20.001 (1).

16.413(1)(e) (e) “State operations” means all purposes except aids to individuals and organizations and local assistance.

16.413(2) (2) State agency expenditures for state operations.

16.413(2)(a) (a) The department shall ensure that all state agency expenditures for state operations exceeding $100, including salaries and fringe benefits paid to state agency employees, are available for inspection on a searchable Internet website maintained by the department. Copies of each financial instrument relating to these expenditures, other than payments relating to state employee salaries, shall be available for inspection on the searchable Internet website.

16.413(2)(b) (b) The department shall categorize the expenditure information under par. (a) by state agency, expenditure category, expenditure amount, and the person to whom the expenditure is made. If any of the expenditure information may be found on other websites, the department shall ensure that the information is accessible through the searchable Internet website under par. (a).

16.413(2)(c) (c) State agencies shall provide the department with all expenditure information required under par. (a). The department may specify the format in which state agencies provide the expenditure information.

16.413(3) (3) State agency contracts and grants.

16.413(3)(a) (a) The department shall ensure that all of the following information relating to each grant made by a state agency or contract entered into by a state agency is available for inspection on a searchable Internet website maintained by the department:

16.413(3)(a)1. 1. A copy of the contract and grant award.

16.413(3)(a)2. 2. The state agency making the grant or entering into the contract.

16.413(3)(a)3. 3. The name and address of the person receiving the grant or entering into the contract.

16.413(3)(a)4. 4. The purpose of the grant or contract.

16.413(3)(a)5. 5. The amount of the grant or the amount the state agency must expend under the contract and the name of the state fund from which the grant is paid or moneys are expended under the contract.

16.413(3)(b) (b) State agencies shall provide the department with all of the information required under par. (a). The department may specify the format in which state agencies provide the information. The department shall make the information available on the searchable Internet website.

16.413 History History: 2011 a. 32; 2017 a. 365 s. 112.

16.415 16.415 Certification of payrolls.

16.415(1) (1) Neither the secretary nor any other fiscal officer of this state may draw, sign, or issue, or authorize the drawing, signing, or issuing of any warrant on any disbursing officer of the state to pay any compensation to any person in the classified service of the state unless an estimate, payroll, or account for such compensation, containing the names of every person to be paid, bears the certificate of the appointing authority that each person named in the estimate, payroll, or account has been appointed, employed, or subject to any other personnel transaction in accordance with, and that the pay for the person has been established in accordance with, the law, compensation plan, or applicable collective bargaining agreement, and applicable rules of the administrator of the division of personnel management in the department and the director of the bureau of merit recruitment and selection in the department then in effect.

16.415(2) (2) Any person entitled to be certified as described in sub. (1), as having been appointed or employed in pursuance of law and of the rules pursuant thereto, and refused such certificate, may maintain an action of mandamus to compel the appointing authority to issue such certificate.

16.415(3) (3) Any sums paid contrary to this section may be recovered from any appointing authority making such appointments in contravention of law or of the rules promulgated pursuant thereto, or from any appointing authority signing or countersigning or authorizing the signing or countersigning of any warrant for the payment of the same, or from the sureties on the official bond of any such appointing authority, in an action in the circuit court for any county within the state, maintained by the administrator of the division of personnel management in the department, or by a citizen resident therein, who is assessed for, and liable to pay, or within one year before the commencement of the action has paid, a state, city or county tax within this state. All moneys recovered in any action brought under this section when collected, shall be paid into the state treasury except that if a citizen taxpayer is plaintiff in any such action he or she shall be entitled to receive for personal use the taxable cost of such action and 5 percent of the amount recovered as attorney fees.

16.415 History History: 1971 c. 270 ss. 67, 68; 1973 c. 12; 1977 c. 196 ss. 63, 65, 130 (5), 131; 1977 c. 272 s. 98; 1977 c. 273; 1983 a. 27; 1985 a. 332 s. 251 (1); 1989 a. 31; 2003 a. 33 ss. 169 to 171, 9160; 2003 a. 320; 2015 a. 55.

16.417 16.417 Dual employment or retention.

16.417(1) (1) In this section:

16.417(1)(a) (a) “Agency” means an office, department, independent agency, institution of higher education, association, society, or other body in state government created or authorized to be created by the constitution or any law, that is entitled to expend moneys appropriated by law, including the legislature and the courts.

16.417(1)(b) (b) “Authority” means a body created under subch. II of ch. 114 or ch. 231, 232, 233, 234, 237, 238, or 279.

16.417(1)(c) (c) “Elective state official” has the meaning given in s. 13.62 (6).

16.417(1)(e) (e) “Health care professional” means any of the following:

16.417(1)(e)1. 1. A registered nurse who is licensed under s. 441.06, who is permitted under s. 441.08, or who holds a multistate license, as defined in s. 441.51 (2) (h), issued in a party state, as defined in s. 441.51 (2) (k).

16.417(1)(e)2. 2. A licensed practical nurse who is licensed or has a temporary permit under s. 441.10 or who holds a multistate license, as defined in s. 441.51 (2) (h), issued in a party state, as defined in s. 441.51 (2) (k).

16.417(1)(e)3. 3. A physician who is licensed to practice medicine and surgery under s. 448.02.

16.417(1)(e)3m. 3m. A physician assistant who is licensed under subch. IX of ch. 448 or who holds a compact privilege under subch. XIII of ch. 448.

16.417(1)(e)4. 4. A psychologist who is licensed to practice psychology under subch. I of ch. 455.

16.417(2) (2) 

16.417(2)(a) (a) No individual other than an elective state official who is employed or retained in a full-time position or capacity with an agency or authority may hold any other position or be retained in any other capacity with an agency or authority from which the individual receives, directly or indirectly, more than $12,000 from the agency or authority as compensation for the individual’s services during any 12-month period.

16.417(2)(b) (b) No elective state official may hold any other position or be retained in any other capacity with an agency or authority, except an unsalaried position or unpaid service with an agency or authority that is compatible with the official’s duties, the emoluments of which are limited to reimbursement for actual and necessary expenses incurred in the performance of duties.

16.417(2)(c) (c) No agency or authority may employ any individual or enter into any contract in violation of this subsection.

16.417(2)(d) (d) The department shall annually check to assure that no individual violates this subsection. The department shall order any individual whom it finds to be in violation of this subsection to forfeit that portion of the economic gain that the individual realized in violation of this subsection.

16.417(2)(e) (e) The attorney general, when requested by the department, shall institute proceedings to recover any forfeiture incurred under this subsection which is not paid by the individual against whom it is assessed.

16.417(2)(f) (f) This subsection does not apply to any of the following:

16.417(2)(f)1. 1. An individual other than an elective state official who has a full-time appointment for less than 12 months, during any period of time that is not included in the appointment.

16.417(2)(f)2. 2. An individual who is employed by the Board of Regents of the University of Wisconsin System, but only with respect to compensation received within the system.

16.417(2)(f)3. 3. A health care professional who is employed or retained in a full-time position or capacity with an agency or authority and who holds another position or is retained in any other capacity with an agency or authority for less than 1,040 hours during any 12-month period.

16.417 History History: 1987 a. 365 ss. 1, 4m; 1987 a. 399; 1989 a. 56 s. 259; 1993 a. 362; 1997 a. 27; 2001 a. 16; 2005 a. 74, 335; 2007 a. 20; 2009 a. 28; 2011 a. 7, 10, 32, 229; 2013 a. 20 ss. 65p, 2365m, 9448; 2013 a. 165; 2017 a. 59; 2021 a. 23, 131, 238; 2023 a. 81.

16.417 Annotation Discussing restrictions that sub. (2) imposes on dual state employment of state employees. 77 Atty. Gen. 245.

16.42 16.42 Agency requests.

16.42(1) (1) All agencies, other than the legislature and the courts, no later than September 15 of each even-numbered year, in the form and content prescribed by the department, shall prepare and forward to the department and to the legislative fiscal bureau the following program and financial information:

16.42(1)(a) (a) A clear statement of the purpose or goal for each program or subprogram.

16.42(1)(b) (b) Clear statements of specific objectives to be accomplished and, as appropriate, the performance measures used by the agency to assess progress toward achievement of these objectives.

16.42(1)(c) (c) Proposed plans to implement the objectives and the estimated resources needed to carry out the proposed plans.

16.42(1)(d) (d) A statement of legislation required to implement proposed programmatic and financial plans.

16.42(1)(e) (e) All fiscal or other information relating to such agencies that the secretary or the governor requires on forms prescribed by the secretary.

16.42(1)(f) (f) The information required under s. 16.423.

16.42(1)(g) (g) The information required under s. 16.529 (2).

16.42(2) (2) The secretary may make budget estimates for all such agencies which fail to furnish the information required under sub. (1) by the date specified in sub. (1).

16.42(3) (3) The department of safety and professional services shall include in its agency request under sub. (1) a proposal to eliminate any council, board, or commission that has not held a meeting since the preceding September 15, unless the council, board, or commission is required to exist under federal law.

16.42(4) (4) 

16.42(4)(a) (a) In this subsection, “state operations” has the meaning given in s. 16.413 (1) (e).

16.42(4)(b) (b) Each agency required to submit a budget request under sub. (1) shall include with its request, and shall submit to the governor and to the legislature under s. 13.172 (2), all of the following:

16.42(4)(b)1. 1. A proposal to reduce the agency’s state operations budget for each fiscal year of the succeeding fiscal biennium by an amount equal to a total of 5 percent of the agency’s base level for its state operations budget for the current fiscal year. An agency’s base level shall be agreed to by the secretary of administration and the director of the legislative fiscal bureau.

16.42(4)(b)2. 2. A proposal to maintain during each fiscal year of the succeeding fiscal biennium the agency’s base level for its state operations budget for the current fiscal year. An agency’s base level shall be agreed to by the secretary of administration and the director of the legislative fiscal bureau.

16.42(4)(c) (c) For purposes of the proposals under par. (b) 1. and 2., an agency shall exclude from its state operations budget all of the following:

16.42(4)(c)1. 1. Expenditures funded by federal revenues.

16.42(4)(c)2. 2. Expenditures for principal, interest, and premium costs on public debt and state-issued revenue bonds.

16.42(4)(c)3. 3. Expenditures under s. 20.505 (1) (bq), (br), (iq), (it), and (iw).

16.42(4)(c)4. 4. Expenditures under s. 20.855 (1) (a) and (b).

16.42(4)(c)5. 5. Standard budget adjustments, as agreed to by the secretary of administration and the director of the legislative fiscal bureau.

16.42 History History: 1971 c. 125, 215; 1973 c. 12, 333; 1975 c. 388; 1977 c. 29; 1977 c. 196 s. 130 (3), (4); 1977 c. 272; 1979 c. 34, 221; 1981 c. 20; 1987 a. 4; 1993 a. 16; 2001 a. 109; 2003 a. 33; 2005 a. 149; 2009 a. 28; 2013 a. 20; 2015 a. 55, 201; 2017 a. 212; 2017 a. 365 s. 111.

16.423 16.423 Base budget review reports.

16.423(1) (1) In this section, “state agency” has the meaning given in s. 20.001 (1).

16.423(2) (2) 

16.423(2)(a) (a) During the 2017-19 fiscal biennium, the secretary shall require that all state agencies submit a report no later than September 15, 2018, and then no later than May 15 in the even-numbered year in every biennium thereafter, that contains the information specified in sub. (3).

16.423(2)(b) (b) Beginning in the 2019-21 fiscal biennium, the secretary shall require that any state agency created after May 15, 2018, submit a report no later than the May 15 in the even-numbered year that first occurs after the state agency is created, and then no later than May 15 in the even-numbered year in every biennium thereafter, that contains the information specified in sub. (3).

16.423(3) (3) A report submitted under this section shall contain at least all of the following:

16.423(3)(a) (a) A description of each appropriation of the state agency.

16.423(3)(b) (b) For each appropriation of the state agency, an accounting of all expenditures in every quarter in each of the prior 3 fiscal years.

16.423(3)(c) (c) For each appropriation of the state agency, an analysis of whether the appropriation contributes to the mission of the state agency and whether the objectives of the appropriation justify its expenditures.

16.423(3)(d) (d) For each appropriation of the state agency, a determination of the minimum level of funding to achieve its objectives, but not to exceed the prior fiscal year’s base funding, and an accounting of its current funding.

16.423(3)(e) (e) A description of the state agency mission or guiding principles. If a state agency does not have an agency mission or guiding principles, the state agency shall adopt an agency mission or guiding principles and describe the mission or principles in the report.

16.423(3m) (3m) A report filed under this section shall be in a form that is consistent with the form used by a state agency that filed a base budget review report under s. 16.423, 2007 stats.

16.423 History History: 2017 a. 212; 2021 a. 238.

16.425 16.425 Summary of tax exemption devices.

16.425(1) (1) Declaration of policy. Because state policy objectives are sought and achieved by both governmental expenditures and tax exemption, and because both have an impact on the government’s capacity to lower tax rates or raise expenditures, both should receive regular comprehensive review by the governor and the legislature in the budgetary process. This section seeks to facilitate such comprehensive review by providing for the generation of information concerning tax exemptions and other similar devices comparable to expenditure information.

16.425(2) (2) Definition. For the purposes of this section “tax exemption device” means any tax provision which exempts, in whole or in part, certain persons, income, goods, services, or property from the impact of established taxes, including, but not limited because of failure of enumeration, to those devices known as tax deductions, tax allowances, tax exclusions, tax credits and tax exemptions.

16.425(3) (3) Report on tax exemption devices. The department of revenue shall, in each even-numbered year on the date prescribed for it by the secretary, furnish to the secretary a report detailing the approximate costs in lost revenue, the policy purposes and to the extent possible, indicators of effectiveness in achieving such purposes, for all state tax exemption devices, including those based on the internal revenue code, in effect at the time of the report. The report need relate only to chs. 71, 76 and 77 tax exemption devices and to property tax exemptions for which reports are required under s. 70.337. The report shall be prepared in such a manner as to facilitate the making of comparisons with the information reported in s. 16.46 (1) to (6).

16.425 History History: 1973 c. 90; 1981 c. 20; 1983 a. 27; 1991 a. 39; 1993 a. 490.