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.
Dual employment or retention. 16.417(1)(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.
“Health care professional” means any of the following:
A registered nurse who is licensed under s. 441.06
or in a party state, as defined in s. 441.50 (2) (j)
, or permitted under s. 441.08
Section 441.50 was repealed by 2017 Wis. Act 135
and replaced by s. 441.51. Corrective legislation is pending.
A licensed practical nurse who is licensed or has a temporary permit under s. 441.10
or who is licensed as a licensed practical/vocational nurse in a party state, as defined in s. 441.50 (2) (j)
Section 441.50 was repealed by 2017 Wis. Act 135
and replaced by s. 441.51. Corrective legislation is pending.
Effective date note
Subd. 3m. is shown as amended eff. 4-1-22 by 2021 Wis. Act 23
. Prior to 4-1-22 it reads:
Effective date text
3m. A physician assistant who is licensed under s. 448.04 (1) (f).
A psychologist who is licensed to practice psychology under ch. 455
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.
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.
No agency or authority may employ any individual or enter into any contract in violation of this subsection.
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.
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.
This subsection does not apply to any of the following:
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.
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.
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.
Restrictions that sub. (2) imposes on dual state employment of state employees are discussed. 77 Atty. Gen. 245
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:
A clear statement of the purpose or goal for each program or subprogram.
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.
Proposed plans to implement the objectives and the estimated resources needed to carry out the proposed plans.
A statement of legislation required to implement proposed programmatic and financial plans.
All fiscal or other information relating to such agencies that the secretary or the governor requires on forms prescribed by the secretary.
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)
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.
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:
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.
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.
For purposes of the proposals under par. (b) 1.
, an agency shall exclude from its state operations budget all of the following:
Expenditures for principal, interest, and premium costs on public debt and state-issued revenue bonds.
Standard budget adjustments, as agreed to by the secretary of administration and the director of the legislative fiscal bureau.
Base budget review reports. 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)
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)
A report submitted under this section shall contain at least all of the following:
A description of each appropriation of the state agency.
For each appropriation of the state agency, an accounting of all expenditures in every quarter in each of the prior 3 fiscal years.
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.
NOTE: A missing word is shown in brackets. Corrective legislation is pending.
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.
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.
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.
History: 2017 a. 212
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.
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.
(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
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)
The secretary shall compile and submit to the governor or the governor-elect and to each person elected to serve in the legislature during the next biennium, not later than November 20 of each even-numbered year, a compilation giving all of the data required by s. 16.46
to be included in the state budget report, except the recommendations of the governor and the explanation thereof. The secretary shall not include in the compilation any provision for the development or implementation of an information technology development project for an executive branch agency that is not consistent with the strategic plan of the agency, as approved under s. 16.976
. The secretary may distribute the budget compilation in printed or optical disc format.
After the filing of the compilation required under s. 16.43
, the governor or governor-elect shall consider all requests and all other information which may be of value in understanding the issues and problems to be dealt with in the executive budget. The governor or governor-elect may hold public hearings determined to be necessary to gather further information from agencies, interested citizens and others. The department of administration and all other agencies shall cooperate fully with the governor or governor-elect in providing information and analyses as requested.
Budget message to legislature.
In each regular session of the legislature, the governor shall deliver the budget message to the 2 houses in joint session assembled. Unless a later date is requested by the governor and approved by the legislature in the form of a joint resolution, the budget message shall be delivered on or before the last Tuesday in January of the odd-numbered year. With the message the governor shall transmit to the legislature, as provided in ss. 16.46
, the biennial state budget report and the executive budget bill or bills together with suggestions for the best methods for raising the needed revenues. The governor may distribute the biennial state budget report in printed or optical disc format or post the biennial state budget report on the Internet, except that, if requested by a member of the legislature, the governor shall provide the member with a printed copy of the biennial state budget report.
Biennial budget, contents.
The biennial state budget report shall be prepared by the secretary, under the direction of the governor, and a copy of a budget-in-brief thereof shall be furnished to each member of the legislature or posted on the Internet on the day of the delivery of the budget message. The biennial state budget report shall be furnished to each member of the legislature or posted on the Internet on the same day. If requested by a member of the legislature, the governor shall provide the member with a printed copy of the budget-in-brief and the biennial state budget report. The biennial state budget report shall contain the following information:
A summary of the actual and estimated receipts of the state government in all operating funds under existing laws during the current and the succeeding bienniums, classified so as to show the receipts by funds, organization units and sources of income.
A summary of the actual and estimated disbursements of the state government from all operating funds during the current biennium and of the requests of agencies and the recommendations of the governor for the succeeding biennium.
A statement showing the condition of all operating funds of the treasury at the close of the preceding fiscal year and the estimated condition at the close of the current year.
A statement showing how the total estimated disbursements during each year of the succeeding biennium compare with the estimated receipts, and the additional revenues, if any, needed to defray the estimated expenses of the state.
A statement of the actual and estimated receipts and disbursements of each department and of all state aids and activities during the current biennium, the departmental estimates and requests, and the recommendations of the governor for the succeeding biennium. Estimates of expenditures shall be classified to set forth such expenditures by funds, organization units, appropriation, object and activities at the discretion of the secretary.
A summary of the information submitted to the department by state agencies under s. 16.423
A statement of estimated general purpose revenue receipts and expenditures in the biennium following the succeeding biennium based on recommendations in the budget bill or bills.
Any explanatory matter which in the judgment of the governor or the secretary will facilitate the understanding by the members of the legislature of the state financial condition and of the budget requests and recommendations.
The report of the department of revenue prepared under s. 16.425
, together with the purposes and approximate costs in lost revenue of each new or changed tax exemption device provided in the proposed budget. This information shall be integrated with the rest of the information in this section in such a manner as to facilitate to the fullest extent possible, direct comparisons between expenditure information and tax exemption device information, as defined in s. 16.425
A comparison of the state's budgetary surplus or deficit according to generally accepted accounting principles, as reported in any audited financial report prepared by the department for the most recent fiscal year, and the estimated change in the surplus or deficit based on recommendations in the biennial budget bill or bills. For the purpose of this calculation, the secretary shall increase or decrease the surplus or deficit by the amount designated as “Gross Balances" that appears in the 2nd year of the biennium in the summary in s. 20.005 (1)
, as published in the biennial budget bill or bills.