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.