Tax 13.07(2)(g)1.c.c. New, pertinent information which was not available to the board at the time of its decision. Tax 13.07(2)(g)2.2. A representative of an appealing municipality may appear before the board prior to board action on the appeal. The board shall decide whether to reconsider action on an appeal within 30 days after receipt of the written appeal. Any municipality aggrieved by a funding decision of the board may petition the circuit court for a review of the board’s decision within 30 days of its original decision, or if an appeal has been sought as provided in this subdivision, within 30 days of the board’s decision on that appeal. The 30-day period begins on the day after the mailing of the board’s decision. The petition for review shall be served on the board and filed in the office of the clerk of circuit court as specified in s. 227.16, Stats. Tax 13.07(3)(a)(a) Any discretionary funds available to the board, may be withdrawn and distributed by the board, at any time, to any municipality which demonstrates its need for financial assistance in alleviating a mining-related impact which is deemed by the board to be sudden and unforeseeable. The policies and procedures presented in sub. (2) (c), shall apply to the distribution and use of emergency reserve monies, except for the specified deadline dates. Tax 13.07(3)(b)(b) The board shall not consider requests for emergency payments from local or joint impact committees for administrative or operational expenses. Tax 13.07 HistoryHistory: Cr. Register, November, 1982, No. 323, eff. 12-1-82; r. and recr. Register, February, 1986, No. 362, eff. 3-1-86; am. (2) (a) 4., (2) (b), 2. intro. and a. to d. and (3), renum. (2) (c) 6. and 7. to be (2) (c) 9. and 10., cr. (2) (a) 4.a. to c., (2) (a) 6., (2) (b) 2. f. and (2) (c) 6. to 8., r. and recr. (2) (b) 2. c., Register, September, 1986, No. 369, eff. 10-1-86; am. (2) (c) 9. a., Register, August, 1993, No. 452, eff. 9-1-93; corrections in (2) (c) 6. a., 9. a. and c. made under s. 13.93 (2m) (b) 7., Stats., Register September 2006 No. 609; CR 16-076: r. (1), rn. (2) (c) 9. (intro.) to (2) (c) 9. and am., r. (2) (c) 9. a. to c. Register January 2018 No. 745, eff. 2-1-18. Tax 13.08(6)(6) Mining-related costs. Municipalities may seek approval from the board for mining-related projects. Applications seeking expenditure approval shall contain: Tax 13.08(6)(c)(c) Documentation that the proposal is well reasoned, cost effective, and will accomplish its purpose. Tax 13.08(8)(8) Other allowable expenditures. Discretionary grants and other funds disbursed by the board may be applied toward a variety of uses as they relate directly to a mining impact project. In general, costs for the compensation of personal services, costs of materials and supplies, travel, and other administrative costs are allowable. All expenditures shall comply with state and local laws, rules, and policies. Costs which shall not be allowed include: Tax 13.08(8)(a)(a) Costs incurred prior to, and after, the effective date of a discretionary grant period. Tax 13.08(8)(b)(b) Costs of social activities, ceremonies, amusements, and other entertainment. Tax 13.08(8)(c)(c) Costs incurred for lobbying members of the legislature or other legislative activities. Tax 13.08(8)(d)(d) Costs incurred which are not directly related to the eligible funding activities listed in this chapter. Tax 13.08(9)(9) Mining-related purposes. Except for any first dollar payments to a city, village, town, or Native American community, all funds distributed to a municipality by the board shall be used for mining-related purposes, in accordance with s. 70.375 (1) (bm), Stats. Tax 13.08 HistoryHistory: Cr. Register, November, 1982, No. 323, eff. 12-1-82; r. and recr. Register, February, 1986, No. 362, eff. 3-1-86; am. (1) (intro.), renum. (2) and (3) to be (7) and (8) and am., r. (4) and (5), cr. (2) to (6), Register, September, 1986, No. 369, eff. 10-1-86; emerg. am. (2) (intro.), (f) and (7) (a), eff. 2-14-92; emerg. am. (2) (intro.) (c), (f), (3) (a), (4) (a) and (7) (a), renum. (3) (j) to be (3) (k), cr. (3) (j), eff. 5-17-93; am. (1) (intro.), (2) (intro.) (c), (f), (3) (a), (4) (a), (7) (a) and (b), renum. (1) 11. to be (1) (k), renum. (3) (j) to be (3) (k), cr. (1) (L), (3) (j) and (9), Register, August, 1993, No. 452, eff. 9-1-93; corrections in (1) (h), (L), and (2) (intro.) made under s. 13.93 (2m) (b) 7., Stats., Register September 2006 No. 609; CR 16-076: r. (1) to (5), am. (6) (intro.), r. (7) Register January 2018 No. 745, eff. 2-1-18. Tax 13.09(1)(1) All funds received from the board shall be placed in a segregated account. The board may require financial audits of the recipients of payments under s. 70.395 (2) (d) through (g), Stats. The financial audit may be conducted as part of a municipality’s annual audit, if one is conducted. The costs of the audits shall be paid by the board from the appropriation under s. 20.566 (7) (g), Stats. The audits shall consist of 3 parts: Tax 13.09(1)(a)(a) An examination of the municipality’s financial statements to assess the fairness with which they were reported; Tax 13.09(1)(b)(b) An evaluation of the expenditures to ensure that the grant funds were used for mining impact activities and complied with the grant contract and state laws and rules; and Tax 13.09(1)(c)(c) A review of the municipality’s internal accounting system to determine whether the grant was carefully managed, and where needed, provide suggestions to improve in-house procedures. Tax 13.09(2)(2) The board shall attempt to insure that all grant recipients are audited periodically. In determining whether a grant recipient is to be audited in a particular year, the board shall give priority to: Tax 13.09(2)(a)(a) Grant recipients whose expenditure reports indicate that a financial accounting, compliance, or management problem exists. Tax 13.09(2)(b)(b) Grant recipients who have received grants of $25,000 or more for a given project or for a given year. Tax 13.09(2)(c)(c) Any other circumstances which might indicate that an audit would be in the public interest.