Wis. Admin. Code Department of Revenue Tax 13.10

Current through November 25, 2024

Section Tax 13.10 - Fiscal guidelines

All funds disbursed under this chapter shall be governed by the following provisions:

(1) SEGREGATED ACCOUNTS. All funds disbursed by the board shall be placed by the recipient government in a separate account and the use of funds clearly and directly identified by the accounting procedures listed in s. Tax 13.11.

(2) INVESTMENTS. Funds may be invested by recipient governments where the investment of revenue is permitted under state and local law. Interest earned on investments shall be credited to the recipient's segregated mining impact account and is subject to the same limitations which govern the accounting and expenditure of funds in this chapter. Funds may be invested separately or, for investment purposes, pooled with other cash of the jurisdiction. Where a governmental unit operates a pooled-cash investment program, it shall have an equitable procedure for allocating the interest earned on the total portfolio among all funds from which the cash was pooled.

(3) LOANS. The recipient municipality may not loan funds to other activities, programs, or projects.

(4) INDIRECT OR ADMINISTRATIVE COSTS. All administrative costs shall be accounted for in sufficient detail to document the expenditures. No flat percentage rates or indirect cost rates shall be used.

(5) TRAVEL EXPENSES. Funds may be used to cover reasonable and necessary travel expenses pertaining to mining-related activities. Fund recipients may not claim or authorize rates which exceed the rates allowed by the state of Wisconsin, department of administration. All travel expense rates used by a fund recipient shall be consistent with travel expense rates paid for other activities of the recipient government. If the recipient chooses to pay travel expenses which are higher than state rates, that municipality shall pay the additional cost. Only reasonable and necessary travel expenses shall be claimed.

Note: Travel rates allowed by the Wisconsin department of administration are available upon request from the board.

(6) MEETING RATES. Fund recipients may claim or authorize costs up to $20 per person for attending mining-related meetings. All meeting rates claimed by the fund recipient shall be consistent with the meeting rate paid for other activities of that municipality. If the recipient chooses to pay a meeting rate higher than $20 per person, that municipality shall pay the additional cost.

(7) LEGAL FEES. Fund recipients may claim reimbursement for legal counsel for mining-related purposes, pursuant to s. 70.395(2) (hw), Stats. Recipients which use funds to pay their own attorney shall use the hourly rate which is consistent with other work the attorney does for that recipient.

(8) SUPPLIES AND MATERIALS. Supplies and materials purchased with mining impact funds shall be purchased at costs which are consistent with costs paid by that municipality for its own supplies and services.

(9) PROCUREMENT OF SERVICES. Fund recipients shall solicit a minimum of 3 proposals when purchasing services for $2,000 or more. This subsection shall apply to technical, planning, engineering, and other consulting and professional services. Public works projects paid with mining impact funds are subject to provisions outlined in ss. 59.08, 60.47, and 62.15, Stats. Procurement procedures shall:

(a) Ensure equal treatment to all prospective bidders.

(b) Maximize open and free competition for services needed.

(c) Ensure the buyer-seller relationship is free from conflicts of interest or the appearance of conflicts of interest.

(d) Ensure the reasons a particular consultant or contractor was chosen are clearly documented.

(e) Ensure sufficient records are available to document the significant history of the procurement.

(f) Ensure services are obtained efficiently and economically.

(g) Ensure that the services are provided by bidders with technical expertise and professional experience in the areas for which the expertise is sought.

(10) CONTRACTS. All services for $2,000 or more, procured with mining impact funds, shall be clearly described in a written contract. The contract shall delineate the terms, conditions, and specification of the services.

(11) HIRING. Hiring of personnel for mining-related purposes shall be done in an open and fair manner.

(12) OTHER EXPENDITURES. Fund recipients shall also ensure all expenditures are:

(a) Necessary and reasonable.

(b) Solely related to the mining impact activity or project.

(c) Consistent with local policies and practices.

(13) EXPENDITURES NOT ALLOWED. Fund recipients may not claim expenditures for:

(a) Retainer fees for attorneys and other consultants.

(b) Overdrawn account charges of a financial institution.

(c) Loan interest.

(d) Independent financial or compliance audits.

(e) Social activities, ceremonies, amusements, and entertainments.

(f) Lobbying members of the legislature or other legislative activity.

(g) Building space, lights, heat and janitorial services, except when these costs are incurred and needed as a result of meetings held exclusively for mining related purposes.

(h) Salaries for elected governing body officials for legislative, administrative, and executive purposes.

(14) GUIDELINES. All recipients of funds from the board shall receive a copy of the relevant statutes, rules, and guidelines detailing proper usage of those funds.

Wis. Admin. Code Department of Revenue Tax 13.10

Cr. Register, November, 1982, No. 323, eff. 12-1-82; r. and recr. Register, September, 1986, No. 369, eff. 10-1-86; emerg. am. (7), eff. 12-14-92; emerg. am. (7), eff. 5-17-93; am. (7) and (9) (intro.), cr. (9) (g) and (14), Register, August, 1993, No. 452, eff. 9-1-93; correction in (9) (intro.) made under s. 13.92(4) (b) 7, Stats., Register May 2010 No. 653.