WISCONSIN LEGISLATIVE AUDIT BUREAU
AUDIT SUMMARY

Report 02-11


July 2002

Division of Gaming

The Division of Gaming within the Department of Administration regulates the State’s racing, Indian gaming, and charitable gaming activities. We have issued an unqualified opinion on the Division’s budgetary-based financial statements for fiscal years (FYs) 2000-01 and 1999-2000. Later this year, we will issue an evaluation of its oversight and regulatory authority.

We note the Division’s financial activity has changed significantly from prior years as a result of two events. First, the gaming compacts between the State and the 11 Native American tribes within Wisconsin were recently renegotiated. As a result, while the Division received a total of $350,000 annually in tribal regulation revenue prior to FY 1999-2000, the tribes agreed to pay an additional $21.7 million in FY 1999-2000 and $24.0 million in FY 2000-01. Second, a 1999 constitutional amendment requires the Division to transfer unencumbered appropriation balances related to racing and bingo operations to the Lottery Fund at year-end. In FYs 2000-01 and 1999-2000, the Division transferred a total of approximately $6.5 million to the Lottery Fund.

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