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Subject List of Numbered Audit Reports Issued from 1993 through 2014

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Human Services and Resources

14-8
Energy Assistance and Weatherization Assistance Program, Department of Administration
  These programs provide low-income individuals and families with financial assistance to offset energy costs and services to reduce energy consumption. In fiscal year (FY) 2012-13, 222,470 households received energy assistance, 7,471 dwelling units were weatherized, and expenditures for the programs totaled $217.1 million. We include recommendations for the Department of Administration to implement policies that will improve program integrity and oversight.
  report highlights, PDF file (84 KB) or HTML
  full report, PDF file (1,502 KB)
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14-7
Health Insurance Risk-Sharing Plan (HIRSP) Authority
  We provided an unmodified opinion on the HIRSP Authority's 2013 financial statements. 2013 Wisconsin Act 20 included provisions to dissolve the HIRSP Authority and end HIRSP insurance coverage. Subsequently, 2013 Wisconsin Act 116 extended insurance coverage through March 31, 2014. Act 116 also transferred administrative responsibility for the operations and eventual dissolution of HIRSP to the Office of the Commissioner of Insurance.
  full report, PDF file (1206 KB)
 
13-15
Child-Placing Agencies, Department of Children and Families
  On December 31, 2012, 24 child-placing agencies were licensed by DCF to place and monitor children in treatment foster homes. At the five agencies we selected, we reviewed 1,844 transactions totaling $838,739 and questioned costs totaling $129,525. We include several recommendations to improve DCF oversight and address issues with certain administrative practices of child-placing agencies.
  report highlights, PDF file (178 KB) or HTML
  full report, PDF file (1,917 KB)
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13-12
Supervised Release Placements and Expenditures , Department of Health Services
  Circuit courts can authorize supervised release, which allows sexually violent individuals who have been civilly committed to live in the community under the custody of DHS. On March 31, 2013, 33 individuals were on supervised release. We found the rates paid by DHS under contracts for monitoring and transportation services were significantly higher than rates paid by the Department of Corrections for similar services. We provide recommendations to reduce the cost of supervised release and improve the placement and notification processes.
  report highlights, PDF file (142 KB) or HTML
  full report, PDF file (1,434 KB)
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13-10
Health Insurance Risk-Sharing Plan (HIRSP) Authority
  We provided an unmodified opinion on the HIRSP Authority's financial statements for 2012. As of March 31, 2013, the number of policyholders in the state-based HIRSP plan totaled 22,333, and the number in the temporary federal high-risk plan totaled 2,320. The federal Affordable Care Act, and provisions in the 2013-15 Biennial Budget Bill, will affect the future of the HIRSP Authority.
  full report, PDF file (1,088 KB)
 
13-9
Unemployment Reserve Fund, Department of Workforce Development
  We provided an unqualified opinion on the Fund's financial statements for FY 2011-12 and FY 2010-11. Fund equity increased from a deficit of $926.1 million as of June 30, 2011, to a deficit of $612.4 million as of June 30, 2012, or by $313.7 million. This was the first increase in fund equity since FY 1999-2000.
  full report, PDF file (916 KB)
 
12-9
Health Insurance Risk-Sharing Plan (HIRSP) Authority
  We provided an unqualified opinion on the HIRSP Authority's financial statements for 2011. As of December 31, 2011, 21,317 policyholders were enrolled in the state-based HIRSP plan and 998 policyholders were enrolled in the temporary federal high-risk pool. The HIRSP Authority's net assets totaled $9.5 million at the end of 2011.
  full report, PDF file (930 KB)
 
12-8
FoodShare Wisconsin, Department of Health Services
  In 2011, 1.1 million individuals received $1.1 billion in FoodShare benefits. The Department of Health Services has made it easier to apply for benefits, but not all eligible individuals receive them. We identify instances in which program rules were violated and ineligible individuals, including inmates, received benefits. We include recommendations to improve program administration and fraud prevention.
  report highlights, PDF file (160 KB) or HTML
  full report, PDF file (1,551 KB)
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12-5
Driver Improvement Surcharge Funding, Department of Health Services
  Statutes require that counties retain 60.0 percent of each driver improvement surcharge imposed and transfer 40.0 percent to the State. Five state agencies spent $4.5 million in surcharge funds in FY 2010-11 to support local efforts to address alcohol and drug abuse. To help meet statutorily required budget reductions, agencies lapsed surcharge funds to the General Fund in FY 2009-10 and FY 2010-11.
  full report, PDF file (686 KB)
 
12-3
FoodShare Benefits Spent Outside of Wisconsin, Department of Health Services
  In fiscal year 2010-11, 3.0 percent of FoodShare benefits, or $32.9 million, was spent outside of Wisconsin. Although this is permitted by federal law, 152 assistance groups, which represented 0.04 percent of all assistance groups receiving benefits, made purchases totaling $324,187 exclusively outside of Wisconsin that may indicate inappropriate benefit use.
  full report, PDF file (872 KB)
 
11-15
Medical Assistance Program, Department of Health Services
  Expenditures increased from $5.0 billion in FY 2006-07 to $7.5 billion in FY 2010-11, primarily due to growth in the number of recipients. The management data currently produced by the Department of Health Services (DHS) have limitations. We make several recommendations to improve DHS's contracting, budgeting, and financial management practices.
  report highlights, PDF file (144 KB) or HTML
  full report, PDF file (800 KB)
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11-9
Health Insurance Risk-Sharing Plan (HIRSP) Authority
  We provided an unqualified opinion on the HIRSP Authority's financial statements for 2010. The HIRSP Authority has maintained a sound financial position, with net assets totaling $13.7 million at the end of 2010. In addition to the state-based HIRSP Plan, the HIRSP Authority operated a temporary federal high-risk pool under a contract with the federal government during the period we reviewed.
  full report, PDF file (910 KB)
 
11-8
Unemployment Reserve Fund, Department of Workforce Development
  We provided an unqualified opinion on the Fund's financial statements for FYs 2009-10 and 2008-09. As its reserves have been depleted, the Fund has borrowed from the federal government to pay unemployment benefits to eligible individuals. Federal borrowing will need to be repaid, with interest, beginning in 2011.
  full report, PDF file (586 KB)
 
11-5
Family Care, Department of Health Services
  Family Care operated in 53 counties and had expenditures of $936.4 million in FY 2009-10. Participant assessments and care plans are generally complete and timely, but cost-effectiveness is difficult to assess. As the Department and the Legislature consider program changes, it will be important to balance budgetary considerations, the needs of low-income adults who have disabilities or are frail and elderly, and the quality of available services.
  report highlights, PDF file (119 KB) or HTML
  full report, PDF file (800 KB)
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11-3
Wisconsin Veterans Homes, Department of Veterans Affairs
  The homes' operating expenditures have exceeded revenues in four of the past five fiscal years. We identified spending, staffing, purchasing, and accountability issues and make recommendations for the Department to enhance the usefulness of its reports to the Board of Veterans Affairs, clarify eligibility requirements for the Aid to Indigent Veterans program, and improve both compliance with state purchasing requirements and central office oversight of the homes’ operations.
  report highlights, PDF file (112KB) or HTML
  full report, PDF file (1,202KB)
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10-13
Health Insurance Risk-Sharing Plan (HIRSP) Authority
  The HIRSP Authority has maintained a sound financial position, with net assets totaling $27.5 million at the end of 2009. We provided an unqualified opinion on its financial statements for 2009 but identified a concern with access to the pharmacy claims adjudication system.
  full report, PDF file (532 KB)
 
10-12
Minorities and Women in Construction Trade Apprenticeships, Department of Workforce Development
  Many minorities and women who are eligible for construction trade apprenticeships do not find work as apprentices. Oversight of the local trade committees that assign apprentices to employers should be improved, and appeals of apprenticeship contract cancellations should be decided more quickly. Additional efforts are needed to enforce an Executive Order requiring apprentices to be employed on certain state construction projects.
  report highlights, PDF file (119KB) or HTML
  full report, PDF file (1,252KB)
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09-15
Child Care Regulation, Department of Children and Families
  The Department shares responsibility for regulating more than 11,000 child care facilities with county and tribal agencies. It also administers Wisconsin Shares, which subsidizes care in about 60 percent of regulated facilities. Regulatory staff visit facilities and cite violations of child care rules, but higher-risk facilities are not targeted for increased regulatory attention because of insufficient management information. We found eight instances of felons or individuals who had abused or neglected children either working or reported living in child care facilities.
  report highlights, PDF file (107KB) or HTML
  full report, PDF file (1,632KB)
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09-11
Health Insurance Risk-Sharing Plan (HIRSP) Authority
  We provided an unqualified opinion on the HIRSP Authority's financial statements for 2008. The HIRSP Authority has maintained a sound financial position, with net assets totaling $35.4 million at the end of 2008. Policyholder enrollment has decreased in recent years because of the availability of the federal Medicare Part D program and the State's BadgerCare Plus Program for individuals under the age of 19.
  full report, PDF file (475 KB)
 
09-10
Mental Health Institutes, Department of Health Services
  We express unqualified opinions on each Institute's financial statements for FY 2007-08. Mendota reported a $0.6 million gain in net assets, primarily the result of increased settlements from the federal government. Winnebago reported an operating loss of $2.5 million as it did not generate sufficient revenue to cover its expenses.
  full report, PDF file (384 KB)
 
09-4
Inmate Mental Health Care, Department of Corrections and Department of Health Services
  In FY 2007-08, expenditures for inmate mental health care totaled approximately $59.8 million, and the Department of Corrections identified 6,957 inmates, or 31.0 percent of adult inmates, as mentally ill. Mentally ill inmates have had a disproportionate effect on safety and discipline in the correctional institutions.
  report highlights, PDF file (125KB) or HTML
  full report, PDF file (1,572KB)
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09-1
Unemployment Reserve Fund, Department of Workforce Development
  We provided an unqualified opinion on the Fund's financial statements for FYs 2007-08 and 2006-07. The Fund's balance continues to decline. The Department of Workforce Development expects that the Fund's cash balances will be depleted in February 2009, at which time borrowed federal funds will be needed in order to continue unemployment benefit payments.
  full report, PDF file (349 KB)
 
08-15
Medical Assistance Program Integrity, Department of Health Services
  We evaluated the Department of Health Services' efforts to ensure the integrity of the Medical Assistance program by certifying and auditing providers. We recommend the Department improve its efforts to monitor providers and enhance recoveries, and determine whether the $268,000 in payments for claims in FY 2005-06 that we identified as potentially unallowable can be recovered.
  report highlights, PDF file (118KB) or HTML
  full report, PDF file (1,306KB)
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08-12
08-11
Health Insurance Risk-Sharing Plan (HIRSP) Authority
  We provided unqualified opinions on the HIRSP Authority's financial statements for the six-month period ended December 31, 2006, and for calendar year 2007. The newly created HIRSP Authority assumed oversight responsibility for HIRSP beginning July 1, 2006. The HIRSP Authority has maintained a sound financial position, with a net increase in assets of $6.8 million during 2007.
  full report (PDF - 384K)
  full report (PDF - 340K)
 
08-10
Wisconsin Mental Health Institutes, Department of Health and Family Services
  We performed an audit of the Institutes' FY 2006-07 financial statements at the request of the Department of Health Services. We express unqualified opinions on the financial statements. Each Institute reported an operating loss of $3.7 million. Increases in salaries and fringe benefit costs contributed to the reported losses.
  full report (PDF - 568K)
 
07-14
Wisconsin Mental Health Institutes, Department of Health and Family Services
  We performed an audit of the Institutes FY 2005-06 financial statements at the request of the Department of Health and Family Services. We express unqualified opinions on the financial statements. In FY 2005-06, Mendota reported a financial gain of $1.2 million, and Winnebago reported a financial gain of $1.8 million.
  full report (PDF - 590K)
 
07-13
Health Insurance Risk-Sharing Plan (HIRSP) Authority
  We provide an unqualified opinion on HIRSP’s FY 2005-06 financial statements. HIRSP maintains a sound financial position as policyholder enrollment and claims costs begin to moderate. On July 1, 2006, a newly created HIRSP Authority assumed oversight responsibility for HIRSP.
  report highlights (PDF - 460K) or (HTML)
  full report (PDF - 431K)
 
07-1
Unemployment Reserve Fund
  We provided an unqualified opinion on the Fund’s financial statements for FYs 2005-06 and 2004-05. While unemployment rates were lower during our audit period, unemployment benefit payments and other expenses continued to exceed revenues, and the Fund’s balance declined to $895.0 million as of June 30, 2006, the lowest fund balance since 1988.
  full report— (PDF - 365K)
 
06-11
Wisconsin Mental Health Institutes, Department of Health and Family Services
  We performed an audit of the Institutes’ FY 2004-05 financial statements at the request of the Department of Health and Family Services. We express unqualified opinions on the financial statements. Each Institute reported a net loss for FY 2004-05. Mendota reported a loss of $2.6 million, and Winnebago reported a loss of $1.7 million.
  full report—Program Issues (PDF - 482K)
 
06-10
Health Insurance Risk-Sharing Plan (HIRSP) Authority, Department of Health and Family Services
  We provided an unqualified opinion on HIRSP’s FY 2004-05 financial statements. While enrollment has begun to moderate, increasing claims costs present continuing management and funding challenges. On July 1, 2006, the newly created HIRSP Authority assumed oversight responsibility.
  report highlights (PDF - 104K) or (HTML)
  full report—Program Issues (PDF - 347K)
 
06-1
06-2
Milwaukee County Child Welfare, Department of Health and Family Services
  Program improvements have reduced the number of children in out-of-home care and the length of their stays. However, we identified concerns with the timeliness of investigations of abuse and neglect, the provision of court-ordered services, and service coordination. Financial oversight should also be improved. We identified $677,694 in unallowable and questioned costs charged by the six contractors that provided most program services in 2004.
  report highlights (PDF - 87K) or (HTML)
  full report—Program Issues (PDF - 576K)
  full report—Finances & Staffing (PDF - 377K)
 
05-13
Wisconsin Mental Health Institutes, Department of Health and Family Services
  We performed an audit of the Institutes’ FY 2003-04 financial statements at the request of the Department. We express unqualified opinions on the financial statements. Each Institute reported a small financial gain during FY 2003-04. Mendota reported a gain of almost $90,000 in net assets and Winnebago reported a gain of over $54,000.
  full report, PDF file (403KB)
 
05-9
Health Insurance Risk-Sharing Plan (HIRSP) Authority, Department of Health and Family Services
  We provided an unqualified opinion on HIRSP’s FY 2003-04 financial statements. HIRSP’s financial position continued to improve, but increasing enrollment and claims costs present continuing challenges to management and funding. We identified two types of claims processing errors, including pharmacy claims totaling $210,689 that were inappropriately paid on behalf of cancelled policyholders.
  report highlights, PDF file (137KB) or HTML
  full report, PDF file (538KB)
 
05-6
Wisconsin Works (W-2) Program, Department of Workforce Development
  The program was created in 1997 to help low-income families with dependent children achieve economic self-sufficiency through employment. Through June 2004, program expenditures have totaled $1.5 billion. W-2’s success in assisting participants to achieve self-sufficiency has been mixed, and we identified concerns with oversight of the local W-2 agencies that administer the program.
  report highlights, PDF file (122KB) or HTML
  full report, PDF file (1,516KB)
 
05-3
Unemployment Reserve Fund, Department of Workforce Development
  We provide an unqualified opinion on the Fund’s financial statements for FYs 2003-04 and 2002-03. The adjusted cash balance related to taxable employers declined to $812.3 million as of June 30, 2004. Since this cash balance is between $300 million and $900 million, the second-highest tax rate schedule will be applied to taxable employers during calendar year 2005.
  full report, PDF file (368KB)
 
04-11
Medical Assistance Eligibility Determinations
  The Department of Health and Family Services contracts with counties for eligibility determinations and case management. In 6.5 percent of 200 cases we reviewed, worker errors affected eligibility. In 12.9 percent of an additional 101 cases we reviewed, individuals were inappropriately denied benefits.
  report highlights, PDF file (156 KB) or HTML
  full report, PDF file (472KB)
 
04-8
Wisconsin Mental Health Institutes, Department of Health and Family Services
  We audited the Institutes’ FY 2002-03 financial statements at the request of the Department. Although each Institute reported a positive accounting balance, their financial results for FY 2002-03 were mixed. Mendota reported a gain of $1.4 million in net assets, while Winnebago reported a loss of $1.8 million. The Department did not comply with a statutory requirement that funds received on behalf of state-funded patients be lapsed to the General Fund, but it has agreed to do so in the future.
  full report, PDF file (472KB)
 
04-6
Restorative Justice Programs, Milwaukee and Outagamie Counties
  The programs operated by the Milwaukee and Outagamie County district attorneys’ offices achieved modest success through 2003. Participation increased in both counties from 2002 to 2003, and participants in Milwaukee County have a lower recidivism rate than nonparticipants. State and federal funding for the programs ends with FY 2004 05. We note that at least 11 additional counties have restorative justice programs.
  report highlights, PDF file (143 KB) or HTML
  full report, PDF file (660KB)
 
04-3
Health Insurance Risk-Sharing Plan, Department of Health and Family Services
  We provided an unqualified opinion on HIRSP’s FY 2002-03 financial statements. HIRSP’s accounting deficit decreased by $5.1 million to reach $0.9 million. Increasing enrollment and claims costs present continuing challenges to the management and funding of HIRSP. Legislative action will be needed to address a technical issue in HIRSP’s statutory funding formula.
  report highlights, PDF file (167 KB) or HTML
  full report, PDF file (485KB)
 
03-12
Health Insurance Risk-Sharing Plan, Department of Health and Family Services
  We provided an unqualified opinion on HIRSP’s FY 2001-02 financial statements. Under an accrual-based funding approach that was implemented in FY 2001-02, HIRSP’s accounting deficit has been reduced by $2.7 million. However, management and funding challenges will continue because of HIRSP’s increasing enrollment and claims costs, together with the elimination of GPR support beginning in FY 2003-04.
  report highlights, PDF file (167 KB) or HTML
  full report, PDF file (485KB)
 
03-10
Wisconsin Mental Health Institutes, Department of Health and Family Services
  We performed an audit of the Institutes’ FY 2001-02 financial statements at the request of the Department. The financial position of each Institute improved significantly during FY 2001-02: Mendota Mental Health Institute reported a net increase in assets of $2.5 million, and Winnebago Mental Health Institute reported a net increase of $1.0 million.
  full report, PDF file (508KB)
 
03-3
Use of Tobacco Control Board Funds, Tobacco Control Board
  The Wisconsin Tobacco Control Board spent $26.2 million from FY 1999-2000 through FY 2001-02 to administer a statewide tobacco control program. Some of the tobacco control projects it funded have been successful, others less so. In addition, project coordination could be improved. The Board should ensure it funds only effective tobacco control projects.
  report highlights, PDF file (141 KB) or HTML
  full report, PDF file (1017KB)
 
02-22
Unemployment Reserve Fund, Department of Workforce Development
  We provide an unqualified opinion on the Fund’s financial statement for FYs 2001-02 and 2000-01. The Fund’s cash balance related to taxable employers declined $236 million to $1.47 billion as of June 30, 2002. Since this cash balance continues to exceed the statutory minimum that allows employers to be taxed under the lowest rate schedule, the Fund is able to charge employers the lowest authorized unemployment tax rates.
  full report, PDF file (185KB)
 
02-21
Regulation of Nursing Homes and Assisted Living Facilities, Department of Health and Family Services
  From FY 1997-98 to FY 2000-01, the number of citations issued to nursing homes increased 6.1 percent, and the number issued to assisted living facilities increased 140.3 percent. Regulatory oversight differs, but nursing homes are inspected more frequently than assisted living facilities. The most common enforcement option is the state forfeiture. Other penalties, such as restrictions on admissions, licensure constraints, additional management oversight, and criminal charges, are rarely imposed.
  summary
  full report, PDF file (485KB)
 
02-17
Health Insurance Risk-Sharing Plan, Department of Health and Family Services
  We provided an unqualified opinion on HIRSP’s FY 2000-01 financial statements. Although HIRSP showed an accounting deficit of $8.2 million at the end of FY 2000-01, a recent change from a cash-based to an accrual-based funding approach is expected to improve the plan’s financial position. Enrollment increased 28.1 percent in FY 2000-01, and claims costs increased 48.9 percent. Continuing increases in both areas will present continuing challenges for the Department, which also needs to remain diligent in its financial management of HIRSP.
  summary
  full report, PDF file (392KB)
 
02-13
Wisconsin Mental Health Institutes, Department of Health and Family Services
  We performed an audit of the Institutes’ FY 2000-01 financial statements at the request of the Department. While we express an unqualified opinion on the Institutes’ financial statements, one-time adjustments totaling $14.6 million were required to correct reporting errors in both Institutes’ patient receivable balances.
  summary
  full report, PDF file (436KB)
 
02-1
Wisconsin Mental Health Institutes, Department of Health and Family Services
  A well-established network of regional Level A teams responds to releases of hazardous materials throughout Wisconsin. FY 2000-01 hazmat-related expenditures, which total $2.1 million and include $1.4 million for the regional teams, are higher than other states’. The costs that regional teams charge responsible parties vary widely, and reimbursement rates paid by the State should be standardized. The Legislature may wish to review funding and response structures. We have issued a separate letter on the hazmat teams’ role as first responders to threats of terrorist activity and the availability of federal funds to enhance state and local preparedness are discussed in a separate letter.
  summary
  full report, PDF file (616KB)
 
01-16
Regional Hazardous Materials Response Teams, Department of Military Affairs
  We provided an unqualified opinion on HIRSP’s FY 1999-2000 financial statements and followed up on issues raised in prior audits. Steps are being taken to address an overpayment of prescription drug claims, which totaled $5.5 million from July 1998 through January 2001. Beginning in FY 2001-02, funding for the plan will change from a cash-based to an accrual-based approach, which will require policyholders, insurers, and health care providers to provide an additional $16.6 million to fund an accumulated accounting deficit.
  summary
  full report, PDF file (493KB)
 
01-14
Wisconsin Mental Health Institutes, Department of Health and Family Services
  We performed an audit of the Wisconsin Mental Health Institutes’ FY 1999-2000 financial statements at the request of the Department of Health and Family Services. While we express an unqualified opinion on the Institutes’ financial statements, we note continuing concerns with the Department’s patient billing and accounts receivable system.
  summary
  full report, PDF file (291KB)
 
01-13
Prior Authorization for Therapy and Other Services, Department of Health and Family Services
  The Department requires prior authorization for some therapy services provided under the Medical Assistance program. Processing times have increased primarily because forms must be returned to providers for additional information. Service requests for individuals from 3 to 21 are denied or modified most frequently.
  summary
  full report, PDF file (381KB)
 
01-9
Prison Health Care, Department of Corrections
  In FY 1999-2000, the Department spent $37.2 million and employed 232.5 full-time equivalent staff to provide health care to approximately 14,900 adult inmates. Since FY 1994-95, health care expenditures increased 120 percent, while the number of inmates increased 56 percent. Management improvements could potentially offset some cost increases. The Governor’s 2001-03 Biennial Budget Proposal includes $2.3 million and 39.5 positions to increase health care staffing levels at existing institutions.
  summary
  full report, PDF file (451KB)
 
01-7
Wisconsin Works (W-2) Program, Department of Workforce Development
  Approximately two-thirds of the 2,129 former participants who left W-2 in the first quarter of 1998 filed tax returns in 1999. Based on reported income alone, 33.8 percent of this group was above the federal poverty level for 1999. However, when earned income tax credits are included, 46.7 percent of the group was above the federal poverty level. The increasing number of former participants who return to W-2 for assistance and the sanctions imposed by some W-2 agencies warrant legislative attention.
  summary
  full report, PDF file (756KB)
 
01-1
Wisconsin Shares Child Care Subsidy Program, Department of Workforce Development
  The program assists Wisconsin Works (W-2) participants and other low-income working families in paying for child care. Participation has grown substantially since 1996. In FY 1999-2000, approximately 33,000 families and 60,500 children participated at a cost of $191.3 million in federal and state funds. Should participation continue to grow, the Legislature will need to determine whether to appropriate additional funds or make program changes to limit participation.
  summary
  full report, PDF file (216KB)
 
00-14
Unemployment Reserve Fund, Department of Workforce Development
  We have provided an unqualified opinion on the Unemployment Reserve Fund’s financial statements for FYs 1999-2000 and 1998-99. The Fund’s June 30 cash balance for this period allowed the lowest unemployment tax rate schedule to be applied to taxable employers.
  summary
  full report, PDF file (64KB)
 
00-13
Health Insurance Risk-Sharing Plan, Department of Health and Family Services
  We provided an unqualified opinion on the plan’s FY 1998-99 financial statements. The plan had net income of $6.6 million, which is a considerable improvement over the $9.4 million loss of the previous year. Several prior audit concerns have been addressed, but concerns related to funding structure, service delivery, and reporting still need to be addressed. We also found that because important system pricing controls had been suspended, prescription drug claims were overpaid by an estimated $3.7 million during FYs 1998-99 and 1999-2000.
  summary
  full report, PDF file (180KB)
 
00-11
Division of Vocational Rehabilitation, Department of Workforce Development
  In FY 1999-2000, the Vocational Rehabilitation program spent $66.3 million in federal and state funds to help 35,000 disabled individuals with employment. Program expenditures have increased while participation remained stable and rehabilitation rates declined. In August 2000, the program was closed to new participants because of a projected funding shortfall. Service delivery is not well-managed, and improvements are needed in both financial planning and monitoring. Future recruitment and retention of program staff may be challenging. This report is available in alternative formats.
  summary
  full report, PDF file (262KB)
 
00-9
Wisconsin Mental Health Institutes, Department of Health and Family Services
  We performed an audit of the Wisconsin Mental Health Institutes’ FY 1998-99 financial statements at the request of the Department of Health and Family Services. While we express an unqualified opinion on the Institutes’ financial statements, we note continuing concerns with the Department’s patient billing and accounts receivable system.
  summary
  full report, PDF file (109KB)
 
00-8
Food Stamp Program, Department of Workforce Development
  The Food Stamp Program served approximately 311,800 individuals in Wisconsin during FY 1998-99 at a cost of $167.7 million. Program participation declined by 45.2 percent from March 1995 through July 1999. A number of factors contributed to this decline, including the implementation of Wisconsin Works (W-2) and other welfare reform initiatives. Changes could be made to increase participation, but some would require federal action to implement.
  summary
  full report, PDF file (109KB)
 
00-4
Enforcement of Prevailing Wage Laws, Department of Workforce Development and Department of Transportation
  Both departments enforce compliance with prevailing wage laws for public works projects. Wage rates for 233 job classifications in each county are determined accurately, but the survey process is time-consuming. Enforcement efforts include investigation and monitoring; however, statutory penalty options are seldom invoked. Enforcement could be improved by monitoring contractors independent of complaint investigations, providing the agencies with new penalty options, and improving program management.
  summary
  full report, PDF file (617KB)
 
00-3
Special Needs Adoption Program, Department of Health and Family Services
  The Department arranges adoptions for children determined to have special needs because of disability, age, ethnicity, or other factors that may make placement difficult. In 1998, the Department placed 415 such children in adoptive homes. Although program performance has improved and additional funding has been used for expanded program capacity, additional management changes are necessary to ensure effective use of program resources and timely placement of children.
  summary
  full report, PDF file (2393KB)
 
00-1
County Nursing Home Funding, Department of Health and Family Services
  The Department reimburses county-owned and private skilled nursing facilities for care they provide to Medical Assistance recipients. County-owned facilities provide care to a greater percentage of residents who present behavioral challenges that appear to be associated with higher staffing levels. Although the State has used federal Intergovernmental Transfer (IGT) program funds to help offset county deficits, a declining percentage of county deficits has been covered, while the State’s share of IGT funding has increased.
  summary
  full report, PDF file (224KB)
 
99-17
Wisconsin Mental Health Institutes Department of Health and Family Services
  We performed an audit of the Wisconsin Mental Health Institutes’ FY 1997-98 financial statements at the request of the Department of Health and Family Services. While we express our unqualified opinion on the Institutes’ financial statements, we qualify our report on internal controls and compliance because the Department does not maintain an adequate patients billing system.
  summary
  full report, PDF file (122KB)
 
99-13
Secure Juvenile Detention
  The Wisconsin Legislature has enacted a series of measures expanding the authority of judges and caseworkers to place juveniles in secure detention, especially as a form of punishment after being adjudicated delinquent. Judges and caseworker have used this expanded authority to increase post-adjudicatory placements by 46.6 percent in the two-an-one-half-year period since the changes took effect in 1996, compared to the period before the changes.
  Recidivism, when defined as a new arrest or placement into secure detention, has been and remains high for juveniles. In our review of 907 juveniles from four counties, recidivism was 71.5 percent before the changes and 69.7 percent after the changes.
  summary
  full report, PDF file (345KB)
 
99-8
Community Options Programs, Department of Health and Family Services
  Program funding has more than doubled since FY 1991-92, but demand for services has consistently exceeded available funds. Waiting times and services vary among the 72 counties and 1 tribe that administer local programs.
  summary
  full report, PDF file (479KB)
 
99-6
Health Insurance Risk-Sharing Plan, Department of Health and Family Services
  The plan provides medical insurance for individuals unable to obtain private coverage. It is funded by policyholder premiums, insurers, health care providers, and general purpose revenue. Our independent auditor’s report for FY 1997-98 is qualified because the Department did not account for provider funding in a way that allowed it to determine whether statutory funding requirements had been met. In addition, we identified several problems with plan design, policyholder service, and administration. The Legislature may wish to consider statutory changes to clarify and simplify the plan’s operations.
  summary
  full report, PDF file (148KB)
 
99-4
Unemployment Reserve Fund, Department of Workforce Development
  We performed an audit of the Unemployment Reserve Fund’s FY 1997-98 and FY 1996-97 financial statements at the request of the Department of Workforce Development, which administers the Fund. The Fund’ s June 30 balance for this period allows the lowest tax rate schedule to be applied to taxable employers. Our independent auditor's report is qualified because, in our judgment, it is not possible to obtain sufficient audit evidence to support newly required year 2000 disclosures.
  summary
  full report, PDF file (60KB)
 
99-3
Wisconsin Works (W-2) Expenditures, Department of Workforce Development
  Declining W-2 caseloads resulted in first-year program expenditures of $118.4 million, which is only 59.7 percent of the amount the State contracted to pay counties, private agencies, and tribes for local program implementation. Consequently, the contractors will likely earn $33.0 million in unrestricted profits and $47.2 million for community reinvestment, and the Department has the potential to retain $47.2 million in unexpended program funds. During budget deliberations, the Legislature may wish to consider enhancing program oversight and limiting future profits.
  summary
  full report, PDF file (137KB)
 
99-1
Youth Aids Program, Department of Corrections
  In 1998, counties received $81.2 million in state Youth Aids to help fund their juvenile delinquency service costs, which totaled $181.4 million in 1997. Over time, however, the amount of state funding available for services other than correctional placements has declined. Reallocating Youth Aids funding using updated data would result in some counties gaining funding while others would lose funding. To date, recently created state programs to reduce county juvenile delinquency costs have not been as successful as intended.
  summary
  full report, PDF file (1,462KB)
 
98-16
Kinship Care Program, Department of Health and Family Services
  The program provides cash assistance to relatives caring for children whose parents are unable or unwilling to provide care. Its FY 1998-99 budget of $24.2 million is greater than was anticipated in 1997, when the program was created. We found inconsistent program implementation among local agencies and recommend additional legislative attention to eligibility criteria and improved oversight by the Department.
  summary
  full report, PDF file (183KB)
 
98-11
Wisconsin Mental Health Institutes, Department of Health and Family Services
  We express an unqualified opinion on the Mendota and Winnebago Mental Health Institutes' fiscal year 1996-97 financial statements.
  summary
 
98-2
Nursing Home Regulation, Department of Health and Family Services and Board on Aging and Long Term Care
  Most nursing homes correct most violations of state and federal requirements, but a few are cited repeatedly for serious deficiencies. Enforcement of state regulations is not always consistent, and available state penalties are not always imposed. Few ombudsmen are responsible for monitoring many facilities.
  summary
 
97-21
Kids Information Data System, Department of Workforce Development
  Although the State’s automated child support enforcement system received conditional federal certification in September 1997, it does not fully meet the needs of county staff who rely on it to fulfill their day-to-day responsibilities. Currently available management information is inadequate for reaching conclusions about the system’s overall effect on the child support program. The State will continue to incur substantial costs to operate and modify the system, and resources may be needed to ensure ongoing problems are addressed.
  summary
 
97-19
Nurse Aide Misconduct Investigations, Department of Health and Family Services
  Within the 60 days directed by administrative rules, the Department has resolved only 4.2 percent of misconduct complaints involving abuse, neglect, or theft by nurse aides against vulnerable individuals in nursing homes and other facilities. Average disposition exceeds 11 months. Better investigative guidelines, training, and supervision are needed to eliminate the case backlog and conduct timely investigations.
  summary
 
97-18
Corrections Costs, Department of Corrections
  Wisconsin’s average daily cost of $53.51 to incarcerate an inmate is slightly higher than the national average and comparable to costs of other midwestern states. Experience in Wisconsin and other states has shown that while in some cases it may be possible to reduce costs through privatization, in other cases the costs of privatization may exceed the costs of direct provision of services. The audit includes best practices for the Department to follow when privatizing services and recommendations for the Department to improve its tracking of funds spent, coordination of rehabilitation programs among institutions, and evaluation of rehabilitation program effectiveness.
  summary
 
97-15
Milwaukee County General Assistance-Medical Program
  Milwaukee County has been slow in decentralizing the provision of health care from Froedtert Memorial Lutheran Hospital to community-based clinics. If goals established for the program are to be met, program management must improve and a number of questions must be resolved within the next three months.
  summary
 
97-10
Wisconsin Mental Health Institutes, Department of Health and Family Services
  We expressed an unqualified opinion on the Mendota and Winnebago Mental Health Institutes' fiscal year 1995-96 financial statements. However, the Institutes combined have a $10.9 million unsupported cash deficit. The Legislature is considering removal of a mandate that the deficit be eliminated by July 1999, and proposed changes in Medical Assistance reimbursement may help reduce the deficit.
  summary
 
97-3
Unemployment Reserve Fund, Department of Workforce Development
  We performed this audit at the request of the Department of Workforce Development and to meet our requirements under s. 13.94, Wis. Stats. The Fund's financial statements for FY 1994-95 and FY 1995-96 are fairly presented in all material respects.
  summary
 
96-11
Prevention Programs for Children, Youth, and Families
  There is extensive overlap in the 88 programs and $181.8 million in funding that 13 state agencies administer to provide direct services and financial assistance to prevent a wide variety of problems, and limited efforts have been made to evaluate the effectiveness of individual programs.
 
96-6
State Laboratory of Hygiene, University of Wisconsin-Madison
  Efforts to evaluate whether to divert tests from the Laboratory to the private sector, where some have expressed concern about competition and questioned the Laboratory’s pricing, are hampered by inadequate financial and management information. Improved cost accounting would enable the Laboratory to manage resources more efficiently.
 
96-4
Winnebago Mental Health Institute, Department of Health and Social Services
  We conducted this audit at the request of the Department of Health and Social Services, to meet the Institute’s accreditation requirements. FY 1994-95 financial statements are fairly presented in all material respects. A related management letter notes that the Winnebago and Mendota Institutes will not meet a legislative mandate to eliminate a negative cash balance by July 1, 1997.
 
96-3
Mendota Mental Health Institute, Department of Health and Social Services
  We conducted this audit at the request of the Department of Health and Social Services, to meet the Institute’s accreditation requirements. FY 1994-95 financial statements are fairly presented in all material respects. A related management letter notes that the Mendota and Winnebago Institutes will not meet a legislative mandate to eliminate a negative cash balance by July 1, 1997.
 
95-21
Inmate Transportation, Department of Corrections
  The Department could substantially reduce the costs of inmate transportation, which are at least $2.26 million annually, by increasing staffing and scheduling efficiency and by decreasing the demand for trips, particularly for non-emergency off-site medical care.
 
95-12
Unemployment Reserve Fund, Department of Industry, Labor and Human Relations
  We performed this audit at the request of the Department of Industry, Labor and Human Relations and to meet our requirements under s. 13.94, Wis. Stats. The Fund’s financial statements for FY 1993-94 and FY 1992-93 are fairly presented in all material respects.
 
95-10
Winnebago Mental Health Institute, Department of Health and Social Services
  The Institute’s FY 1993-94 financial statements are fairly presented in all material respects, according to this audit conducted to meet its accreditation requirements. However, a related management letter notes that the legislative mandate to eliminate a negative cash balance by the end of FY 1996-97 is not likely to be met.
 
95-9
Mendota Mental Health Institute, Department of Health and Social Services
  The Institute’s FY 1993-94 financial statements are fairly presented in all material respects, according to this audit conducted to meet its accreditation requirements. However, a related management letter notes that the legislative mandate to eliminate a negative cash balance by the end of FY 1996-97 is not likely to be met.
 
95-6
Adolescent Pregnancy Prevention and Pregnancy Services Board
  Participants in community-based pregnancy prevention projects that serve adolescents appear to be avoiding teenage pregnancy, even when they are considered to be at high risk. Long-term success is unknown because most participants have not yet reached adult age.
 
94-22
Employment and Job Training Programs
  In FY 1992-93, 12 state agencies administered 101 employment and job training programs at a total cost of $294.2 million. Opportunities to consolidate duplicative programs are limited given constraints imposed by federal regulations.
 
94-17
Veterans 1981 Mortgage Revenue Bond Program, 1993-94, Department of Veterans Affairs
  The FY 1993-94 financial statements of the bond program are fairly presented.
 
94-16
Fair Housing Services, Department of Industry, Labor and Human Relations
  The Department has not exercised adequate oversight of its contract with the Metropolitan Milwaukee Fair Housing Council to provide fair housing services, nor has it provided services on a statewide basis.
 
94-10
Special Supplemental Food Program for Women, Infants and Children, Department of Health and Social Services
  Increased efforts are needed to control fraud and abuse in the rapidly growing Women, Infants and Children Program. These abuses include vendors charging excessively high prices for food and exchanging food drafts for cash.
 
94-9
Special Needs Adoption Program, Department of Health and Social Services
  Improved management and more prompt assessment of families wishing to adopt can reduce the waiting time for children in need of placement.
 
94-7
Winnebago Mental Health Institute, Department of Health and Social Services
  The FY 1992-93 financial statements of the Institute are fairly presented in this audit conducted to meet the Institute's accreditation requirements.
 
94-6
Mendota Mental Health Institute, Department of Health and Social Services
  The FY 1992-93 financial statements of the Institute are fairly presented in this audit conducted to meet the Institute's accreditation requirements.
 
94-4
Specialized Medical Vehicle Transportation, Department of Health and Social Services
  More controls are needed over the use of specialized medical vehicles for the transport of disabled Medical Assistance recipients. Program expenditures, which totaled $26.4 million in FY 1992-93, increased by 123.7 percent over the past four years.
 
93-28
Adoption Search, Department of Health and Social Services
  A two-year backlog in information requests from adult adoptees could be reduced significantly by streamlining procedures, and some adoption search activities currently provided by the Department could be privatized.
 
93-22
Veterans 1981 Mortgage Revenue Bond Program, 1992-93, Department of Veterans Affairs
  The FY 1992-93 financial statements of the bond program are fairly presented.
 
93-21
Veterans 1980 Series A Mortgage Revenue Bond Program, 1992-93, Department of Veterans Affairs
  The FY 1992-93 financial statements of the bond program are fairly presented.
 
93-14
Child Caring Institution Costs
  Counties could help to control the over $39 million in expenditures for youth placed in child caring institutions by more systematic consideration of price and services offered.
 
93-11
Moveable Equipment, Department of Corrections
  Weaknesses in planning and estimating procedures have resulted in cost overruns of 92 percent for equipment in three major prison building projects.
 
93-9
Winnebago Mental Health Institute, Department of Health and Social Services
  The FY 1991-92 financial statements of the Institute are fairly presented in this audit conducted to meet the Institute's accreditation requirements.
 
93-8
Mendota Mental Health Institute, Department of Health and Social Services
  The FY 1991-92 financial statements of the Institute are fairly presented in this audit conducted to meet the Institute's accreditation requirements.
 
93-6
Unemployment Reserve Fund, Department of Industry, Labor and Human Relations
  The FY 1990-91 and FY 1991-92 financial statements of the Unemployment Reserve Fund are fairly presented.
 
93-4
Alcohol and Other Drug Abuse Programs, Department of Health and Social Services
  Better cooperation is needed among 13 state agencies operating 156 alcohol and other drug abuse programs at an annual cost of $141.4 million.
 
93-1
Staffing Needs at the Centers for the Developmentally Disabled, Department of Health and Social Services
  Although the Centers for the Developmentally Disabled have requested staff to meet current federal treatment guidelines, pending results of a federal Department of Justice review could require that additional staff be assigned.
 
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Commerce and Economic Development

13-16
State Life Insurance Fund
  The Fund provides low-cost life insurance to Wisconsin residents and is self-funded through insurance premiums and investment earnings. Its financial statements for the years we reviewed were fairly presented in accordance with accounting practices prescribed by the Commissioner of Insurance. As of December 31, 2012, the ratio of the Fund's surplus to its assets was 11.0 percent, which was above the statutorily specified range of 7.0 percent to 10.0 percent.
  full report, PDF file (1,139 KB)
 
13-8
State Fair Park
  We provided an unqualified opinion on State Fair Park's financial statements for FY 2010-11 and FY 2011-12. On a cash basis, revenue from operations exceeded expenditures by $918,000 in FY 2011-12. State Fair Park eliminated its cash deficit as of the end of FY 2011-12.
  full report, PDF file (1,145 KB)
 
13-7
Wisconsin Economic Development Corporation
  In FY 2011-12, WEDC administered 30 programs through which it authorized local governments to issue $346.4 million in bonds, awarded $41.3 million in grants and $20.5 million in loans, and provided $110.8 million in tax credits. WEDC did not have sufficient policies, including some that were statutorily required, to administer its programs effectively. It made some awards to ineligible recipients, for ineligible projects, and for amounts that exceeded specified limits. Additional efforts are needed to help ensure effective program administration.
  report highlights, PDF file (59 KB) or HTML
  full report, PDF file (2,217 KB)
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13-6
Universal Service Fund
  We provided an unqualified opinion on the financial statements for FY 2011-12 and FY 2010-11. The USF is funded by assessments on telecommunications providers that are typically recovered from consumers. In FY 2011-12, the USF provided $40.5 million for 13 programs operated by 4 state agencies, including all state aid to public library systems. We estimate that at least $4.3 million in a DOA appropriation represents excess administrative services fees charged to the USF.
  full report, PDF file (930 KB)
 
13-4
Injured Patients and Families Compensation Fund
  We provided an unqualified opinion on the Fund's financial statements for FY 2011-12, FY 2010-11, and FY 2009-10. The Fund, which pays secondary medical malpractice claims and is funded by health care providers, has experienced a significant improvement in its financial position. We also reported a material weakness in the Fund's internal controls over financial reporting.
  report highlights, PDF file (147 KB) or HTML
  full report, PDF file (1,646 KB)
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12-11
State Economic Development Programs
  Eight state agencies administered 196 economic development programs at some point during the 2007-09 and 2009-11 biennia. We identified concerns related to the completeness of program information the agencies tracked and reported. We include recommendations the Wisconsin Economic Development Corporation and state agencies can use to improve program results and accountability.
  report highlights, PDF file (142 KB) or HTML
  full report, PDF file (1,566 KB)
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12-10
State Fair Park
  We have issued an unqualified opinion on State Fair Park's FY 2010-11 financial statements. As of June 30, 2011, State Fair Park's cash deficit was reduced to $235,000. Although its financial condition has improved, close monitoring of State Fair Park's facilities and operations will be important.
  full report, PDF file (1,656 KB)
 
12-7
Local Government Property Insurance Fund
  We provided an unqualified opinion on the Property Fund's financial statements for the fiscal years ended June 30, 2011, June 30, 2010, and June 30, 2009. The Property Fund's surplus balance declined from $41.2 million as of June 30, 2009, to $20.5 million as of June 30, 2011. In response, the Office of the Commissioner of Insurance is implementing premium rate increases and will continue monitoring the surplus balance.
  full report, PDF file (1,011 KB)
 
11-13
Focus on Energy
  Programs overseen by the Public Service Commission (PSC) and funded through utility customers' electricity and natural gas rates provided $58.6 million in incentives for the purchase of energy-saving products and services. Additional information from the PSC would enhance legislative oversight.
  report highlights, PDF file (139 KB) or HTML
  full report, PDF file (1,359 KB)
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11-10
Universal Service Fund
  We provided an unqualified opinion on the financial statements for FY 2009-10 and FY 2008-09. The Fund supports telecommunications and other programs and is the sole funding source for state aid to public library systems. It is funded by assessments on telecommunications providers that are typically recovered from consumers and that totaled $51.7 million in FY 2009-10. We estimate that the Fund has paid at least $4.3 million in excess fees that were subsequently lapsed to the State's General Fund.
  full report, PDF file (918 KB)
 
11-7
State Fair Park
  We have issued an unqualified opinion on State Fair Park's FY 2009-10 financial statements. Revenue exceeded expenditures by $1.6 million on a cash basis, which allowed State Fair Park to further reduce its cash deficit. Changes related to the major facilities operating on State Fair Park grounds will affect its financial condition in the future and warrant close attention.
  full report, PDF file (1,206 KB)
 
10-10
State Fair Park
  We have provided an unqualified opinion on State Fair Park's FY 2008-09 financial statements. Revenue exceeded expenditures by $828,000 on a cash basis, which allowed State Fair Park to reduce its cash deficit to $7.8 million as of June 30, 2009. State Fair Park has not properly tracked and monitored the use of in-kind support to fund its operations.
  report highlights, PDF file (106 KB) or HTML
  full report, PDF file (1,472 KB)
management letter, PDF file (71 KB)
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10-4
Injured Patients and Families Compensation Fund, Office of the Commissioner of Insurance
  We issued an unqualified opinion on the Injured Patients and Families Compensation Fund's financial statements for FYs 2008-09, 2007-08, and 2006-07. The Fund, which pays secondary medical malpractice claims and is funded by health care providers, has experienced a significant decline in its financial position over the last two years.
  report highlights, PDF file (98 KB) or HTML
  full report, PDF file (466 KB)
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09-14
State Life Insurance Fund, Office of the Commissioner of Insurance
  The Fund provides low-cost life insurance to Wisconsin residents and is self-funded through insurance premiums and investment earnings. Its financial statements for the years ended December 31, 2008, 2007, 2006, and 2005 were fairly presented in accordance with accounting provisions allowed by the Commissioner of Insurance, and the ratio of surplus to assets was within the statutorily required range.
  full report, PDF file (357 KB)
  management letter, PDF file (196 KB)
 
09-12
Universal Service Fund, Public Service Commission
  We provided an unqualified auditor's opinion on the Universal Service Fund's (USF's) FY 2007-08 financial statements. The USF supports telecommunications and Internet services and access, including programs to assist low-income and disabled individuals, and is now the sole funding source for state aid to public libraries. It is funded primarily through assessments on certain telecommunications providers, which totaled $31.6 million in FY 2007-08. Providers of cell phone services will begin to pay assessments in FY 2009-10.
  report highlights, PDF file (108 KB) or HTML
  full report, PDF file (382 KB)
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09-7
State Fair Park
  We have provided an unqualified opinion on State Fair Park's FY 2007-08 financial statements. Revenue exceeded expenditures by $1.1 million on a cash basis, reducing the cash deficit to $8.6 million as of June 30, 2008. State Fair Park is currently involved in a legal dispute with the former racing promoter for the Milwaukee Mile and has contracted with a new promoter beginning with the 2009 racing season.
  report highlights, PDF file (106 KB) or HTML
  full report, PDF file (1,147 KB)
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09-6
Local Government Property Insurance Fund, Office of the Commissioner of Insurance
  We provided unqualified opinions on the Fund's financial statements for the fiscal years ended June 30, 2008, 2007, 2006, and 2005. The surplus balance, which was $36.7 million as of June 30, 2008, should be closely monitored. We question the manner in which the Office of the Commissioner of Insurance charged its appropriations for the purchase of a new computer system and recommend consistent use of an approved methodology for charging costs.
  full report, PDF file (856 KB)
 
08-9
Universal Service Fund, Public Service Commission
  We provided an unqualified auditor's opinion on the Fund's FY 2006-07 financial statements. The Fund supports telecommunications services and access, including Internet access in schools and libraries and programs to assist low-income and disabled individuals. It is primarily funded through assessments on telecommunications providers, which totaled $30.0 million in FY 2006-07.
  report highlights, PDF file (125 KB) or HTML
  full report, PDF file (421 KB)
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08-8
State Fair Park
  We have provided an unqualified opinion on State Fair Park's FY 2006-07 financial statements. Revenue exceeded expenditures by $1.3 million. A renegotiated agreement that significantly lowers the annual license fee for use of the Milwaukee Mile racetrack will have negative financial consequences for State Fair Park. Recent policy changes by State Fair Park's Agriculture Department and allegations of conflicts of interest require further review.
  report highlights, PDF file (124 KB) or HTML
  full report, PDF file (1424 KB)
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08-6
Food and Dairy Safety Program, Department of Agriculture, Trade and Consumer Protection
  DATCP regulates approximately 29,400 food and dairy establishments in Wisconsin. We identified concerns with inspection timeliness and the sufficiency of enforcement action for noncompliant establishments. However, DATCP appears to have taken appropriate action in responding to the 41 food emergencies it identified over the past five years.
  report highlights, PDF file (112 KB) or HTML
  full report, PDF file (997 KB)
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07-11
Universal Service Fund, Public Service Commission
  We provided an unqualified auditor’s opinion on the Fund’s FY 2005-06 and FY 2004-05 financial statements. The Fund supports telecommunications services and access, including Internet access in schools and libraries and programs to assist low-income and disabled individuals. It is primarily funded through assessments on telecommunications providers. The fund balance increased by $8.8 million during FY 2005-06.
  report highlights, PDF file (1,229 KB) or HTML
  full report, PDF file (492 KB)
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07-7
State Fair Park
  We have provided an unqualified opinion on State Fair Park’s financial statements for FY 2005-06. However, State Fair Park’s financial condition continues to be a concern. A cash shortfall of $1.7 million has increased its accumulated cash deficit to $11.5 million. State Fair Park believes that the recent privatization of management of the Milwaukee Mile racetrack and its sale of the Pettit Center will improve its financial condition.
  report highlights, PDF file (456 KB) or HTML
  full report, PDF file (885 KB)
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07-3
Injured Patients and Families Compensation Fund, Office of the Commissioner of Insurance
  We issued an unqualified opinion on the Fund’s financial statements for FYs 2003-04, 2004-05, and 2005-06. The Fund, which pays excess medical malpractice claims and is funded by health care providers, maintains a sound financial position.
  report highlights, PDF file (79 KB) or HTML
  full report, PDF file (338 KB)
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06-9
State Economic Development Programs
  The Department of Commerce and seven other state agencies spent an estimated $152.8 million on economic development in the 2003-05 biennium. We identified 152 programs that provided financial and other assistance to businesses, local governments, and other organizations. We include recommendations to improve accountability by reducing duplicative programs, improving coordination, and tracking program results.
  report highlights, PDF file (87 KB) or HTML
  full report, PDF file (1,395 KB)
 
06-7
State Fair Park
  We provided an unqualified opinion on State Fair Park’s FY 2004-05 financial statements. State Fair Park’s financial condition continued to deteriorate. Expenditures exceeded revenues by $3.6 million in FY 2004-05. To limit future demands on State Fair Park’s financial resources, agency officials have entered into an agreement to license the Milwaukee Mile to a private promoter and are pursuing options to sell the Pettit Center.
  report highlights, PDF file (91 KB) or HTML
  full report, PDF file (499 KB)
 
06-5
Universal Service Fund, Public Service Commission
  We provided an unqualified auditor’s opinion on the Fund’s FY 2004-05 and FY 2003-04 financial statements. The Fund supports telecommunications services and access, including Internet access in schools and libraries and programs to assist low-income and disabled individuals. It is funded through assessments on telecommunications providers, which totaled $28.3 million in FY 2004-05. Increasing program demand and expenditures are presenting budgetary challenges for some of the Fund’s programs.
  full report, PDF file (369 KB)
 
05-17
State Life Insurance Fund, Office of the Commissioner of Insurance
  The Fund, which is self-fund through insurance premiums and investment earnings, provides low-cost life insurance to Wisconsin residents. Its financial statements for the years ended December 31, 2004, 2003, and 2002, were fairly presented in accordance with accounting provisions allowed by the Commissioner of Insurance. In a separate management letter, we report concerns because the surplus-to-assets ratio declined to 2.7 percent as of December 31, 2004, and was lower than the 7.0 to 10.0 percent required by statute.
  full report, PDF file (334 KB)
  management letter, PDF file (376 KB)
 
05-15
Local Government Property Insurance Fund, Office of the Commissioner of Insurance
  We provided unqualified opinions on the Fund’s financial statements for the fiscal years ended June 30, 2004, 2003, 2002, and 2001. Changes in reinsurance and increases in claims caused net losses for the three-year period ended June 30, 2003, but increases in policyholder premiums allowed the Fund to end FY 2003-04 with net income of $9.2 million. We reported a material weakness in internal controls related to the premature destruction of claim files.
  report highlights, PDF file (171 KB) or HTML
  full report, PDF file (499 KB)
 
05-14
Universal Service Fund, Public Service Commission
  We provided an unqualified auditor’s opinion on the Fund’s FY 2002-03 and FY 2003-04 financial statements. The Fund supports telecommunications services and access, including Internet access in schools and libraries and programs to assist low-income and disabled individuals. It is funded through assessments on telecommunications providers, which totaled $25.5 million in FY 2003-04. Increasing program demand and expenditures are presenting budgetary challenges for some of the Fund’s programs.
  report highlights, PDF file (145 KB) or HTML
  full report, PDF file (410 KB)
 
04-12
Injured Patients and Families Compensation Fund, Office of the Commissioner of Insurance
  We provided an unqualified opinion on the Fund's financial statements for FYs 2002-03, 2001-02, and 2000-01. The Fund pays excess medical malpractice claims and is funded by health care providers. It maintains a sound financial position. An actuarial audit is expected to be completed by the end of November.
  report highlights, PDF file (152 KB) or HTML
  full report, PDF file (415 KB)
 
04-9
Universal Service Fund, Public Service Commission
  We provided an unqualified auditor’s opinion on the Fund’s FY 2002-03 and FY 2001-02 financial statements. The Fund supports telecommunications services and access, including Internet access in schools and libraries and programs to assist low-income and disabled individuals. It is funded through assessments on telecommunications providers, which totaled $23.1 million in FY 2002-03. In the same year, expenditures and transfers totaled $29.3 million.
  full report, PDF file (401 KB)
 
04-5
State Fair Park
  We have issued an unqualified audit opinion on State Fair Park’s financial statements for FY 2002-03. As we recommended in 2003, business plans for 2004 have been prepared to solidify operations and improve State Fair Park’s financial condition. However, these plans contain optimistic financial projections and should be continually refined and modified to ensure they are reasonable.
  report highlights, PDF file (167 KB) or HTML
  full report, PDF file (1126 KB)
 
03-11
State Fair Park
  We have completed a management audit of State Fair Park. We found that State Fair Park’s FY 2002-03 total expenses exceeded revenues by $4.5 million. The fairgrounds’ new and renovated facilities, which have not met overly optimistic revenue projections, have contributed to this deficit. As a result, State Fair Park’s ability to meet increasing debt service obligations will be limited if program revenues do not increase.
  report highlights, PDF file (155 KB) or HTML
  full report, PDF file (706 KB)
 
03-9
Universal Service Fund, Public Service Commission
  We provided an unqualified opinion on the Fund’s FY 2001-02 and FY 2000-01 financial statements. The Fund supports telecommunications services and access, including Internet access in schools and libraries and programs to assist low-income and disabled individuals. It is funded through assessments on telecommunications providers, which totaled $22.3 million in FY 2001-02. In the same year, expenditures and transfers totaled $18.9 million.
  report highlights, PDF file (204 KB) or HTML
  full report, PDF file (424 KB)
 
02-18
State Life Insurance Fund, Office of the Commissioner of Insurance
  The Fund was created in 1911 to provide low-cost life insurance policies to Wisconsin residents. Its statutory-based financial statements for calendar years 2001, 2000, and 1999 are fairly presented in accordance with insurance accounting practices prescribed by the Commissioner of Insurance. The Fund, which is self-funded through insurance premiums and investment earnings, returned between $3.7 and $3.9 million to policyholders as dividends in each of the three years audited.
  summary
  full report, PDF file (179KB)
 
02-14
Universal Service Fund, Public Service Commission
  We provided an unqualified opinion on the Fund’s FY 2000-01 and FY 1999-2000 financial statements. The Fund supports telecommunications services and access, including Internet access in schools and libraries and programs to assist low-income and disabled individuals. It is funded through assessments on telecommunications providers, which totaled $19.6 million in FY 2000-01. In the same year, expenditures totaled $17.7 million.
  summary
  full report, PDF file (142KB)
 
02-10
State Fair Park
  We issued an unqualified opinion on State Fair Park’s FY 2000-01 financial statements but note that expenses have exceeded revenues in three of the past six fiscal years. State Fair Park’s efforts to replace aging and deteriorating facilities have increased debt service costs funded by program revenue from $1.2 million in FY 1995-96 to $2.0 million in FY 2000-01. Other planned construction and organizational changes may help improve the financial viability of the fairgrounds but could increase financial risk and limit legislative oversight.
  summary
  full report, PDF file (737KB)
 
02-8
Milwaukee Brewers Stadium Costs, Southeast Wisconsin Professional Baseball Park District
  Stadium construction costs through December 2001 total $413.9 million, but the District will continue to incur stadium operation and maintenance costs throughout its 30-year lease with the Brewers. The District will likely own a greater share of the stadium complex than the 64.0 percent that was originally anticipated. The District’s governing board needs to improve its documentation of administrative expenditures.
  summary
  full report, PDF file (738KB)
 
01-11
Patients Compensation Fund, Office of the Commissioner of Insurance
  We provided an unqualified opinion on the Patients Compensation Fund’s financial statements for fiscal years 1999-2000, 1998-99, and 1997-98. The Fund has improved its financial status with an accounting surplus of $27.2 million as of June 30, 2000. To address concerns being raised about actuarial estimates of loss liabilities, we have recommended a comprehensive review of the consulting actuary’s methods and assumptions by an independent actuary.
  summary
  full report, PDF file (159KB)
 
00-15
Universal Service Fund, Public Service Commission
  We provided an unqualified opinion on the Fund’s FY 1999-2000 and FY 1998-99 financial statements. The Fund is funded through assessments on telecommunications providers and supports services and access provided by several state agencies, including the Public Service Commission and the Technology for Educational Achievement Board. Expenditures from the Fund totaled $13.0 million in FY 1999-2000.
  summary
  full report, PDF file (110KB)
 
00-12
Local Government Property Insurance Fund, Office of the Commissioner of Insurance
  We have provided an unqualified opinion on the Property Fund's financial statements for fiscal years 1999-2000, 1998-99, and 1997-98. The Property Fund earned net income totaling $4.3 million for the three-year period ended June 30, 2000, and as of that date had a surplus of $23.4 million. The Property Fund had several large fire and windstorm claims during the last three years, but reinsurance limited the effect of these losses on the Fund.
  summary
  full report, PDF file (87KB)
 
99-20
State Life Insurance Fund, Office of the Commissioner of Insurance
  The Fund provides low-cost life insurance policies to Wisconsin residents. Its regulatory-based financial statements for calendar years 1998, 1997, and 1996 are fairly presented in accordance with insurance accounting practices prescribed by the Commissioner of Insurance. The Fund is self-funded through insurance premiums and investment earnings, and it returned between $3.6 and $3.8 million to policyholders as dividends in each of the three years audited.
  summary
  full report, PDF file (67KB)
 
99-10
Milwaukee Brewers Stadium Costs, Southeast Wisconsin Professional Baseball Park District
  Total project costs are now estimated at $399.4 million. The District will fund $115.5 million in stadium maintenance and repair costs incurred by the Brewers. The Brewers will not be reimbursed directly for these costs, which may include rental payments, major capital repairs, uniforms, insurance, and utilities; rather, payments will be directed to repay $50.0 million in loans the Brewers secured to meet their contribution for stadium construction. Efforts are being made to reach statutory hiring and contracting goals for women and minorities.
  summary
  full report, PDF file (105KB)
 
98-10
Universal Service Fund, Public Service Commission
  The Fund was established to ensure all Wisconsin residents receive essential telecommunication services and have access to the advanced services. We issued an unqualified opinion on the Fund's financial statements for the years ending December 31, 1997 and 1996. The Public Service Commission will need to re-instate assessments against telecommunication providers, which it previously suspended, to fund payments for additional programs, including one of five programs related to the Technology for Educational Achievement (TEACH) initiative in Wisconsin
  summary
 
98-7
Patients Compensation Fund, Office of the Commissioner of Insurance
  The Fund provides medical malpractice insurance coverage in excess of statutory minimums to Wisconsin's health care providers. The financial statements for fiscal years 1994-95, 1995-96, and 1996-97 are fairly presented in all material respects. The Fund's accounting deficit decreased from $67.8 million to $44.1 million over that period and appears to be a less-serious concern than it had been in earlier years.
  summary
 
97-23
Wisconsin Development Reserve Fund, Wisconsin Housing and Economic Development Authority
  The balance of the Fund, which guarantees loans to eligible farmers and small businesses, has declined 40 percent over the last five years, to $12.9 million as of June 30, 1997. Even with improvements in fiscal management, additional state funds are likely to be needed. A default on a loan to restore the former home of Frank Lloyd Wright, which WHEDA has guaranteed for $6.8 million, would accelerate the need for state funds.
  summary
 
97-22
Local Government Property Insurance Fund, Office of the Commissioner of Insurance
  The Local Government Property Insurance Fund provides property insurance to local units of government and is administered by the Office of the Commissioner of Insurance. We concluded the financial statements for fiscal years 1994-95, 1995-96 and 1996-97 are fairly presented in all material respects.
  summary
 
97-20
Consumer Protection Programs, Department of Agriculture, Trade and Consumer Protection and Department of Justice
  The two agencies have different approaches to consumer protection. Responsibility for most activities has been consolidated in Agriculture, Trade and Consumer Protection, which emphasizes education, prevention, and mediation but takes court action when other methods fail. Justice questions whether this approach limits development of evidence for civil and criminal cases and whether current investigative priorities address emerging problems, such as telemarketing and Internet fraud.
  summary
 
97-17
Milwaukee Brewers Stadium Costs, Southeast Wisconsin Professional Baseball Park District
  An August 1995 memorandum of understanding signed by representatives of the State, Milwaukee County, the City of Milwaukee, and the Brewers budgeted a total of $322 million for a new stadium project. Based on the current project budget, we estimate the actual cost will be $397.6 million, consisting of $303.3 million for construction, $82.5 million for infrastructure improvements, and $11.8 million for the District's day-to-day operating costs.
  summary
 
97-1
Multifamily Dwelling Code, Department of Commerce
  The Department took reasonable steps to implement uniform statewide minimum and maximum construction standards for multifamily housing units efficiently and effectively, as required by the Legislature. Some local officials continue to disagree with the policy of a statewide code, but many believe the new code will result in increased fire safety standards overall.
  full summary
 
96-2
State Fair Park Board
  The Board and its staff could make management improvements to address the deteriorating financial condition of State Fair Park. In addition, the Legislature will need to decide whether to increase general purpose revenue support for bonds and whether to begin supporting State Fair Park’s operations.
 
95-19
Local Government Investment Practices
  Local governments’investments are generally safe and readily available, but all local governments should adopt investment policies and review them periodically.
 
95-8
Local Government Property Insurance Fund, Office of the Commissioner of Insurance
  A surplus in the Fund, which provides property insurance coverage to local units of government, is increasing and should continue to be monitored closely by both the Office and the Legislature. As of June 30, 1994, the surplus was over $23.4 million.
 
95-4
Economic Development Technical Assistance Contracts, Wisconsin Housing and Economic Development Authority
  Although most expenditures and services provided under six grants were consistent with the agency’s plan to provide technical assistance for economic development at the county level, we recommended that steps be taken to ensure more effective use of state funds in any future contracts.
 
95-2
State Life Insurance Fund, Office of the Commissioner of Insurance
  This financial audit identified no significant problems, although a related management letter expressed concern that the purchase of a new life insurance and accounting system was not in compliance with legislative budgetary intent.
 
94-29
Patients Compensation Fund, Office of the Commissioner of Insurance
  An accounting deficit of $67.9 million is a continuing concern, but various options are being considered to address it.
 
94-2
Wisconsin's Financial Regulatory Agencies
  The strength and increasing similarity of Wisconsin's financial institutions may provide an opportunity to consider the merits of consolidating the regulatory agencies.
 
94-2
Wisconsin's Financial Regulatory Agencies
  The strength and increasing similarity of Wisconsin's financial institutions may provide an opportunity to consider the merits of consolidating the regulatory agencies.
 
93-20
Recycling Market Developments
  Of $32.2 million made available for grants and loans to businesses to stimulate recycling market development, state agencies committed only $6.4 million. More focused and coordinated efforts among three state agencies is necessary.
 
93-18
Patients Compensation Fund, Office of the Commissioner of Insurance
  Steps need to be taken to reduce an accounting deficit of $79 million in the state fund that provides excess medical malpractice insurance and to address potential conflict-of-interest concerns with annuity purchases.
 
93-10
Health Insurance Risk Sharing Pools, Office of the Commissioner of Insurance
  Rapidly rising costs and increasing program demands will require the Legislature either to increase funding or to restrict eligibility in the State's health insurance plan for those individuals who cannot obtain private insurance.
 
93-5
Economic Development Zones, Department of Development
  Activity in the State's 12 development zones, which provide tax credits to encourage business expansion, has been limited, and only 4.8 percent of the authorized $18.2 million in credits has been claimed.
 
93-3
Local Government Property Insurance Fund, Office of the Commissioner of Insurance
  Competition with private insurers is unavoidable. However, the Office needs to evaluate options to reduce a fund surplus, which more than doubled to $20.5 million in the past four years, and to prevent potential conflicts of interest in contractual relationships.
 
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Education

14-4
Oversight of the Human Resource System and Payroll and Benefits Processing
  We reviewed the implementation of the Human Resource System (HRS), which is used to administer payroll and benefits for UW System employees, and noted concerns that have reduced efficiency and increased costs beyond the $78.6 million spent for HRS planning and implementation. We include recommendations for UW System to resolve problems created by software modifications and to improve oversight of HRS.
  report highlights, PDF file (100 KB) or HTML
  full report (PDF 1,053 KB)
Listen Now
 
14-3
University of Wisconsin System
  We provided an unmodified audit opinion on the University of Wisconsin System's FY 2012-13 and FY 2011-12 financial statements. UW System's unrestricted net position, which represents amounts available for future spending, increased to $1.1 billion as of June 30, 2013, largely due to growth in unspent balances from student tuition and fees. We again report a material weakness in internal control over Human Resource System (HRS) security. Our audit opinion is included in UW System's 2013 Annual Financial Report.
  Full Report (PDF 702 KB)
 
14-1
14-2
WHA Television and WHA Radio
  We have provided unmodified opinions on the FY 2012-13 financial statements of WHA Television and WHA Radio. WHA Television earned $14.8 million and WHA Radio earned $11.9 million in revenue during FY 2012-13, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  Television - Full Report (PDF 897 KB)
Radio - Full Report (PDF 905 KB)
 
13-17
Level of Commitment for University of Wisconsin System Program Revenue Balances
  We categorized the level of commitment for $755.4 million of UW System's total program revenue balance as of June 30, 2012. We found that 60.8 percent had documentation to support an obligation or plan for use, 15.7 percent were designated for a purpose related to the funding source, and 4.7 percent were held as reserves. UW institutions did not provide documentation of a plan or obligation for 18.8 percent of these balances.
  full report, PDF file (916 KB)
 
13-14
Governor's Read to Lead Development Fund
  We have completed a statutorily required financial review of the Governor's Read to Lead Development Fund, which was created to provide grants to school boards and other persons in support of literacy and early childhood development programs. The Fund had no expenditures or commitments made as of the end of FY 2012-13.
  full report, PDF file (526 KB)
 
13-13
Dental Services Grant
  We have completed a financial review of the Dental Services Grant provided to the Marquette University School of Dentistry. Marquette University generally complied with contract requirements for the $5.0 million it received in general purpose revenue in FY 2010-11 and FY 2011-12 to help fund dental services provided to underserved Wisconsin residents.
  full report, PDF file (827 KB)
 
13-2
13-3
WHA Television and WHA Radio
  We have provided unqualified opinions on the FY 2011-12 financial statements of WHA Television and WHA Radio. WHA Television earned $15.1 million and WHA Radio earned $11.1 million in revenue during FY 2011-12, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  Television - Full Report (PDF 838 KB)
Radio - Full Report (PDF 807 KB)
 
12-19
Wisconsin Educational Communications Board
  ECB operates a public television network and three public radio networks throughout the state, and reported a total of $20.6 million in revenue during FY 2011-12. Although we provide an unqualified opinion on its financial statements for FY 2011-12, we again report a significant deficiency in the financial reporting process.
  Full Report (PDF 897 KB)
 
12-18
UW System's Role in WiscNet and Grant-Funded Networks
  UW System institutions and other public entities receive internet services from WiscNet, which is a nonprofit association. In FY 2011-12, WiscNet's fees were generally lower than those of commercial providers. Inadequate documentation prevented us from determining whether all payments made between WiscNet and UW System were sufficient and appropriate. Continued monitoring will be necessary to assess UW System's compliance with 2011 Wisconsin Act 32, which affects its future involvement with WiscNet and grant-funded networks.
  report highlights, PDF file (149 KB) or HTML
  full report (PDF 1,306 KB)
Listen Now
 
12-14
Test Score Data for Pupils in the Milwaukee Parental Choice Program (Report 5 of 5)
  As required by statutes, we analyzed pupil test score data and the related analyses performed by private researchers as part of their five-year study of the Milwaukee Parental Choice Program. The extent to which the program affects pupil achievement cannot be definitively determined based on these test score results.
  Full Report (PDF 719 KB)
 
12-1
12-2
WHA Television and WHA Radio
  We have provided unqualified opinions on the FY 2010-11 financial statements of WHA Television and WHA Radio. WHA Television earned $16.7 million and WHA Radio earned $11.2 million in revenue during FY 2010-11, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  Television - Full Report (PDF 1,512 KB)
Radio - Full Report (PDF 1,525 KB)
 
11-14
Wisconsin Educational Communications Board
  ECB operates a public television network and two public radio networks throughout the state. We provide an unqualified opinion on its financial statements for FY 2010-11. ECB reported a total of $20.5 million in support and revenue during FY 2010-11, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  Full Report (PDF 791 KB)
 
11-1
11-2
WHA Television and WHA Radio
  We have provided unqualified opinions on the FY 2009-10 financial statements of WHA Television and WHA Radio. WHA Television earned $17.3 million and WHA Radio earned $10.7 million in revenue during FY 2009-10, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  Television - Full Report (PDF 527 KB)
Radio - Full Report (PDF 512 KB)
 
10-16
10-17
Wisconsin Educational Communications Board Television and Radio Networks and Wisconsin Public Broadcasting Foundation, Inc.
  We have provided unqualified opinions on the FY 2009-10 financial statements of ECB's television and radio networks and the Foundation. The television network reported $10.0 million and the radio network reported $11.2 million in support and revenue during FY 2009-10, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  Television - Full Report (PDF 318 KB)
Radio - Full Report (PDF 328 KB)
 
10-7
10-6
Medical Education, Research, and Public Health Grants
  The Medical College expended $32.1 million and the UW School of Medicine and Public Health expended $44.1 million from endowments that were established when Blue Cross Blue Shield United became a for-profit corporation. Both medical schools have generally complied with requirements for awarding and monitoring their grant funding, and most projects achieved their objectives. However, guidance from the Commissioner of Insurance could help clarify certain policy issues. We reviewed 80 projects in detail.
  report highlights, PDF file (125 KB) or HTML
  full report (PDF 4,323 KB)
Review of Selected Projects (PDF 611 KB)
Listen Now
 
10-3
Virtual Charter Schools, Department of Public Instruction
  Enrollment in virtual charter schools has increased every year since they began operating in Wisconsin. These schools spent an estimated $17.8 million on operations in the 2007-08 school year. Virtual charter school pupils typically scored higher than other public school pupils in statewide reading assessments, and lower in mathematics. The 5,250 pupil limit on open enrollment in virtual charter schools will likely be reached in the next few years.
  report highlights, PDF file (110 KB) or HTML
  full report (PDF 984KB)
Listen Now
 
09-16
09-17
Wisconsin Educational Communications Board Television and Radio Networks and Wisconsin Public Broadcasting Foundation, Inc.
  We have provided unqualified opinions on the FY 2008-09 financial statements of ECB's television and radio networks and the Foundation. The television network reported $10.3 million and the radio network reported $9.4 million in support and revenue during FY 2008-09, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  Television - Full Report (PDF 300 KB)
Radio - Full Report (PDF 326 KB)
 
09-2
09-3
WHA Television and WHA Radio
  We have provided unqualified opinions on the FY 2007-08 financial statements of WHA Television and WHA Radio. WHA Television earned $15.2 million and WHA Radio earned $10.3 million in revenue during FY 2007-08, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  Television - Full Report (PDF 338 KB)
Radio - Full Report (PDF 360 KB)
 
08-16
08-17
Wisconsin Educational Communications Board Television and Radio Networks and Wisconsin Public Broadcasting Foundation, Inc.
  We have provided unqualified opinions on the FY 2007-08 financial statements of the Board's television and radio networks and the Foundation. The television network reported $10.3 million and the radio network reported $9.2 million in support and revenue during FY 2007-08, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  Television - Full Report (PDF 327 KB)
Radio - Full Report (PDF 404 KB)
 
08-1
08-2
WHA Television and WHA Radio
  We have provided unqualified opinions on the FY 2006-07 financial statements of WHA Television and WHA Radio. WHA Television earned $16.6 million and WHA Radio earned $10.2 million in revenue during FY 2006-07, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  Television - Full Report (PDF 477 KB)
Radio - Full Report (PDF 510 KB)
 
07-17
07-18
Wisconsin Educational Communications Board Television and Radio Networks and Wisconsin Public Broadcasting Foundation, Inc.
  We have provided unqualified opinions on the FY 2006-07 financial statements of the Board's television and radio networks and the Foundation. The television network reported $11.2 million and the radio network reported $8.9 million in support and revenue during FY 2006-07, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  Television - Full Report (PDF 398 KB)
Radio - Full Report (PDF 415 KB)
 
07-2
Technical Colleges’ Personnel Policies and Practices, Wisconsin Technical College System
  The 16 technical college districts are local units of government that establish their own personnel policies. In March 2006, they employed 7,181 full- and part-time faculty and 5,664 support staff and administrators. Most district costs are for personnel. Full-time faculty earned an average of $74,598 in FY 2004 05, in part because of compensation for work exceeding a full-time workload of 32 to 40 hours per week. Policies regarding leave use vary by district.
  report highlights, PDF file (89 KB) or HTML
  full report (PDF 740 KB)
Listen Now
 
06-17
06-18
Wisconsin Educational Communications Board Television and Radio Networks
  We have provided unqualified opinions on the FY 2005-06 financial statements of the Board’s television and radio networks and the Foundation. The television network earned $12.2 million and the radio network earned $9.0 million in support and revenue during FY 2005-06, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  Television - full report (PDF 292KB)
  Radio - full report (PDF 310KB)
 
06-15
06-16
WHA Television and WHA Radio
  We have provided unqualified opinions on the FY 2005-06 financial statements of WHA Television and WHA Radio. WHA Television earned $14.9 million and WHA Radio earned $10.0 million in revenue during FY 2005-06, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  Television - full report, PDF file (276KB)
  Radio - full report (PDF 279KB)
 
06-12
UW System Personnel Policies and Practices, University of Wisconsin System
  In 2005, UW System’s unclassified staff—and particularly faculty—reported using considerably less sick leave than other UW System employees. At retirement, they also converted more accumulated sick leave to fund their health insurance premiums. Policy changes intended to limit the job protections offered to “at will” employees will require continued scrutiny, and more complete reporting is needed on staff with the position title of consultant.
  report highlights, PDF file (80KB) or HTML
  full report (PDF 647KB)
 
06-3
Wisconsin Educational Services Program for the Deaf and Hard of Hearing, Department of Public Instruction
  In FY 2004-05, the program spent $11.0 million providing services at the Wisconsin School for the Deaf and on outreach statewide. While outreach services have expanded, declining enrollment at the school requires close monitoring of classroom staffing ratios.
  report highlights, PDF file (87KB) or HTML
  full report (PDF 659KB)
 
05-20
05-21
WHA Television and WHA Radio
  We have provided unqualified opinions on the FY 2004-05 financial statements of WHA Television and WHA Radio. WHA Television received $15.8 million and WHA Radio received $9.1 million in revenue during FY 2004-05, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  Radio - full report (PDF 300KB)
  Television - full report (PDF 298KB)
 
05-18
05-19
Wisconsin Educational Communications Board Television and Radio Networks
  We have provided unqualified opinions on the FY 2004-05 financial statements of the Board’s television and radio networks and the Foundation. The television network received $11.6 million and the radio network received $8.6 million in support and revenue during FY 2004-05, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  Radio - full report (PDF 314KB)
  Television - full report (PDF 310KB)
 
05-4
Children At Risk Program, Department of Public Instruction
  The program is intended to reduce the number of students in grades 5 through 12 who are at risk of not graduating from high school. In FY 2003-04, $3.5 million in Children At Risk program funding was spent in 21 school districts. Indicators of at-risk student achievement have been mixed.
  report highlights, PDF file (141KB) or HTML
  full report, PDF file (601KB)
 
05-2
WHA Radio
  We have provided unqualified opinions on the FY 2003-04 financial statements of WHA Radio. WHA Radio earned $8.7 million in support and revenue during FY 2003-04, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  full report, PDF file (316KB)
 
05-1
WHA Television
  We have provided unqualified opinions on the FY 2003-04 financial statements of WHA Television. WHA Television earned $15.9 million in support and revenue during FY 2003-04, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  full report, PDF file (356KB)
 
04-16
Wisconsin Educational Communications Board Television Network
  We have provided unqualified opinions on the FY 2003-04 financial statements of the Board’s radio and television networks and the Foundation. The television network received $11.9 million and the radio network received $8.3 million in support and revenue during FY 2003-04, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  full report, PDF file (263KB)
 
04-10
University of Wisconsin System Staffing
  UW System is Wisconsin’s largest employer, with 31,971.8 full-time equivalent employees. In March 2004, one-quarter of these employees had administrative duties. We recommend UW System streamline its position reporting and report to the Legislature on specific proposals to reduce administrative expenditures and increase operating efficiencies.
  full report, PDF file (756KB)
 
03-18
WHA Radio
  We have provided an unqualified opinion on WHA Radio’s FY 2002-03 financial statements. WHA Radio received $8.9 million in revenue during FY 2002-03, including state support, member contributions, funding from the Corporation of Public Broadcasting, and various other grants.
  full report, PDF file (260KB)
 
03-17
WHA Television
  We have provided an unqualified opinion on WHA Television’s FY 2002-03 financial statements. WHA Television received $16.1 million in revenue during FY 2002-03, including state support, member contributions, funding from the Corporation of Public Broadcasting, and various other grants.
  full report, PDF file (231KB)
 
03-16
Wisconsin Educational Communications Board Television Network
  We have provided an unqualified opinion on the television network’s FY 2002-03 financial statements. The television network received $17.1 million in revenue during FY 2002-03, including state support, member contributions, funding from the Corporation of Public Broadcasting, and various other grants.
  full report, PDF file (227KB)
 
03-15
Wisconsin Educational Communications Board Radio Network
  We have provided an unqualified opinion on the radio network’s FY 2002-03 financial statements. The radio network received $9.3 million in support and revenue during FY 2002-03, including state support, member contributions, funding from the Corporation of Public Broadcasting, and various other grants.
  full report, PDF file (239KB)
 
03-6
Wisconsin Center for the Blind and Visually Impaired, Department of Public Instruction
  The Center was created in October 1999 to serve as a statewide educational resource. Its expenditures increased to $7.1 million in FY 2001-02, primarily because of expanded outreach activities. Overall enrollment at the Center’s residential school has increased in recent years, but short-term enrollment has not. The Center has implemented many, but not all, of the outreach objectives in a transition plan that was developed to help it fulfill its mission.
  report highlights, PDF file (134 KB) or HTML
  full report, PDF file (694KB)
 
03-4
Milwaukee Area Technical College District
  MATC’s revenues from property taxes and state aid are limited. Financial management of specialized training contracts and enterprise activities could be improved, because the fees MATC charges do not cover its costs. Furthermore, instructor salaries are relatively high, and health care benefit costs have not been effectively managed. Complete and accurate information is not always available to the Board of Directors.
  report highlights, PDF file (152 KB) or HTML
  full report, PDF file (955KB)
 
03-2
WHA Television
  We have provided an unqualified opinion on WHA Television’s FY 2001-02 financial statements. WHA Television received $16.2 million in revenue during FY 2001-02, including state support, member contributions, funding from the Corporation of Public Broadcasting, and the various other grants.
  full report, PDF file (240KB)
 
03-1
WHA Radio
  We have provided an unqualified opinion on WHA Radio’s FY 2001-02 financial statements. WHA Radio received $8.8 million in revenue during FY 2001-02, including state support, member contributions, funding from the Corporation of Public Broadcasting, and the various other grants.
  full report, PDF file (220KB)
 
02-24
Wisconsin Educational Communications Board Television Network
  We have provided an unqualified opinion on WHA Radio’s FY 2001-02 financial statements. WHA Radio received $8.8 million in revenue during FY 2001-02, including state support, member contributions, funding from the Corporation of Public Broadcasting, and the various other grants.
  summary
  full report, PDF file (164KB)
 
02-23
Wisconsin Educational Communications Board Radio Network
  We have provided an unqualified opinion on the radio network’s FY 2001-02 financial statements. The radio network received $7.6 million in support and revenue during FY 2001-02, including state support, member contributions, funding from the Corporation of Public Broadcasting, and the various other grants.
  summary
  full report, PDF file (162KB)
 
02-15
Open Enrollment Program, Department of Public Instruction
  Participation has increased significantly since the program’s implementation in the 1998-99 school year, but fiscal and programmatic effects have been limited to a few districts. Minority student participation has been relatively low. Increased participation through virtual charter schools could increase school costs eligible for state general school aids.
  summary
  full report, PDF file (539KB)
 
02-5
WHA Television
  We have provided an unqualified opinion on WHA Television’s FY 2000-01 financial statements. WHA Television received over $14.8 million in support and revenue during FY 2000-01, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  summary
  full report, PDF file (88KB)
 
02-4
WHA Radio
  We have provided an unqualified opinion on WHA Radio’s FY 2000-01 financial statements. WHA Radio received over $8.2 million in support and revenue during FY 2000-01, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  summary
  full report, PDF file (94KB)
 
02-3
TEACH Board
  In FY 2000-01, the Board spent $63.1 million, including $44.4 million in general purpose revenue, on programs to invest in telecommunications equipment and services and to train teachers and others in the use of educational technology. School district officials support the programs, but limited information is available on their effectiveness. The Legislature may wish to address reporting requirements for participating school districts, how new technologies should be assessed, and how TEACH programs should be funded and structured in the future.
  summary
  full report, PDF file (379KB)
 
01-21
Wisconsin Educational Communications Board Television Network
  We have provided an unqualified opinion on the television network's FY 2000-01 financial statements. The television network received over $10.3 million in support and revenue during FY 2000-01, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  summary
  full report, PDF file (119KB)
 
01-20
Wisconsin Educational Communications Board Radio Network
  We have provided an unqualified opinion on the radio network's FY 2000-01 financial statements. The radio network received over $6.8 million in support and revenue during FY 2000-01, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  summary
  full report, PDF file (282KB)
 
01-12
University of Wisconsin Hospital and Clinics Authority
  The Authority is an independent, nonprofit public entity established in 1996 to operate the University of Wisconsin Hospital and Clinics. In FY 1999-2000, it had revenue of $400.0 million and operating expenses of $395.0 million. To finance an aggressive building program, it has issued $106.5 million in bonds, the full limit allowed by statutes. Financial performance has been mixed: revenue in excess of expenses declined from $13.8 million in FY 1996-97 to $5.0 million in FY 1999-2000, but increased during FY 2000-01. The Authority has had difficulty employing a sufficient number of nurses.
  summary
  full report, PDF file (326KB)
 
01-4
WHA Radio
  We have provided an unqualified opinion on WHA Radio’s FY 1999-2000 financial statements. WHA Radio received over $7.3 million in support and revenue during FY 1999-2000, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  summary
  full report, PDF file (73KB)
 
01-3
WHA Television
  We have provided an unqualified opinion on WHA Television’s FY 1999-2000 financial statements. WHA Television received over $14.3 million in support and revenue during FY 1999-2000, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  summary
  full report, PDF file (65KB)
 
00-18
Wisconsin Educational Communications Board Television Network
  We have provided an unqualified opinion on the television network's FY 1999-2000 financial statements. The television network received over $12.2 million in support and revenue during FY 1999-2000, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  summary
  full report, PDF file (71KB)
 
00-17
Wisconsin Educational Communications Board Radio Network
  We have provided an unqualified opinion on the radio network's FY 1999-2000 financial statements. The radio network received over $6.5 million in support and revenue during FY 1999-2000, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.
  summary
  full report, PDF file (77KB)
 
00-2
Milwaukee Parental Choice Program
  The program was established in 1990 and is the largest in the nation. In the 1999-2000 school year, it will provide 7,996 children with $38.9 million in tuition vouchers for use at 91 private secular and religious schools. Participants choose schools based on perceived quality, but the academic performance of Choice and Milwaukee Public Schools pupils cannot be compared directly. The program appears to be serving children who meet statutory requirements related to low income and city residency, but admissions procedures could be improved.
  summary
  full report, PDF file (530KB)
 
99-24
WHA Radio
  We have performed an audit of WHA Radio’s fiscal year 1998-99 financial statements at the request of the University of Wisconsin-Extension, to fulfill audit requirements of the Corporation for Public Broadcasting. We found WHA Radio’s financial statements to be fairly presented in all material aspects.
  summary
  full report, PDF file (71KB)
 
99-23
WHA Television
  We have performed an audit of WHA Television’s fiscal year 1998-99 financial statements at the request of the University of Wisconsin-Extension, to fulfill audit requirements of the Corporation for Public Broadcasting. We found WHA Television’s financial statements to be fairly presented in all material aspects.
  summary
  full report, PDF file (74KB)
 
99-22
Wisconsin Educational Communications Board Radio Network
  We have performed an audit of the Wisconsin Educational Communications Board Radio Network’s fiscal year 1998-99 financial statements at the Board’s request, to fulfill audit requirements of the Corporation for Public Broadcasting. We found the radio network’s financial statements to be fairly presented in all material aspects.
  summary
  full report, PDF file (102KB)
 
99-21
Wisconsin Educational Communications Board Television Network
  We have performed an audit of the Wisconsin Educational Communications Board Television Network’s fiscal year 1998-99 financial statements at the Board’s request, to fulfill audit requirements of the Corporation for Public Broadcasting. We found the television network’s financial statements to be fairly presented in all material aspects.
  summary
  full report, PDF file (102KB)
 
99-18
Division of Intercollegiate Athletics, University of Wisconsin-Madison
  The Division incurred a $1.1 million deficit in FY 1998-99 and projects a deficit for FY 1999-2000. Since FY 1994-95, expenditures have increased 17.8 million, or 77.5 percent. To ensure financial stability, athletic program, facility, and administrative expenditure increases will need to be better controlled. In addition, more comprehensive financial reporting is needed.
  summary
  full report, PDF file (277KB)
 
99-15
Division of Intercollegiate Athletics, University of Wisconsin-Madison
  The University of Wisconsin campuses in Madison and Milwaukee have contracted with their local transit systems for bus pass programs that allow students unlimited access to local bus routes. While the programs provide benefits to local communities by reducing parking demand and increasing bus ridership, any costs not covered by contract revenues and state and federal aid must be paid with local revenues. We estimate that the UW-Milwaukee program has generally covered its costs, while shortfalls have occurred in each year of the UW-Madison’s program.
  summary
  full report, PDF file (277KB)
 
99-7
Special Education Funding
  Special education costs increased 36.9 percent from fiscal year (FY) 1992-93 to FY 1997-98, from $630.8 million to $863.5 million. Neither federal aid nor state categorical aid for special education has increased at the same rate as special education costs. As a result, a larger portion of special education costs has been shifted to state general equalization aids over time.
  summary
  full report, PDF file (355KB)
 
99-2
WHA Radio
  We have performed an audit of WHA Radio's FY 1997-98 financial statements at the request of the University of Wisconsin-Extension, to fulfill audit requirements of the Corporation for Public Broadcasting. We qualify the independent auditor's report because, in our judgment, it is not possible to obtain sufficient audit evidence to support newly required year 2000 disclosures.
  summary
  full report, PDF file (92KB)
 
98-19
WHA Television
  We have performed an audit of WHA Television's FY 1997-98 financial statements at the request of the University of Wisconsin-Extension, to fulfill audit requirements of the Corporation for Public Broadcasting. We qualify the independent auditor's report because, in our judgment, it is not possible to obtain sufficient audit evidence to support newly required year 2000 disclosures.
  summary
  full report, PDF file (132KB)
 
98-18
Wisconsin Educational Communications Board Television Network
  We have performed an audit of the Wisconsin Educational Communications Board Television Network's FY 1997-98 financial statements at the Board's request, to fulfill audit requirements of the Corporation for Public Broadcasting. We qualify the independent auditor's report because, in our judgment, it is not possible to obtain sufficient audit evidence to support newly required year 2000 disclosures.
  summary
  full report, PDF file (115KB)
 
98-17
Wisconsin Educational Communications Board Radio Network
  We have performed an audit of the Wisconsin Educational Communications Board Radio Network's FY 1997-98 financial statements at the Board's request, to fulfill audit requirements of the Corporation for Public Broadcasting. We qualify the independent auditor's report because, in our judgment, it is not possible to obtain sufficient audit evidence to support newly required year 2000 disclosures.
  summary
  full report, PDF file (173KB)
 
98-15
Charter School Program
  During the 1997-98 school year, 18 charter schools in Wisconsin enrolled 1,472 students and spent, on average, amounts comparable to per pupil spending at other district schools. The curricula and administrative policies of charter schools resembled those of other schools; however, school boards have not consistently required charter schools to follow statutory requirements, including those related to admissions policies. In addition, concerns about the provision of special education services and charter schools' exemption from certain state education regulations, which may have been unintended, may adversely affect the future of the program.
  summary
  full report, PDF file (474KB)
 
98-13
Administrative Salaries and Staffing, Wisconsin Technical College System
  The salaries of senior administrators vary substantially throughout Wisconsin's technical college system; however, on average, they are lower than senior administrative salaries at two-year public colleges. There are also significant differences among the districts in total administrative salary costs, the rate of increase in administrative salaries, and the number of full-time equivalent administrators. Local boards, which make salary and staffing decisions, would benefit if the Wisconsin Technical College System Board provided them with more management information.
  summary
  full report, PDF file (313KB)
 
98-6
Approaches to Reading Instruction
  Over 90 percent of 1,006 surveyed Wisconsin kindergarten through third-grade classroom teachers report using a mixture of approaches to reading instruction. Although reading curricula are determined by local school districts, the State influences reading instruction through teacher licensing requirements, which will soon include mandatory training in phonics; educational standards; and curriculum planning guides.
  summary
 
98-4
Contracting for Statewide Student Achievement Tests, Department of Public Instruction
  The Department's vendor contract was not sufficiently specific to prevent problems with the standardized tests used in grades four, eight, and twelve during the 1996-97 school year, including significant delays in scoring and reporting test results. Given the need to ensure program continuity, a longer contract cycle may be appropriate; however, the Department will need to take steps to ensure it is paying a competitive price for the services it purchases.
  summary
 
97-27
WHA Television
  We performed this audit at the request of the University of Wisconsin-Extension to fulfill audit requirements of the Corporation of Public Broadcasting. The fiscal year 1996-97 financial statements of WHA Television are fairly presented in all material aspects.
  summary
 
97-26
WHA Radio
  We performed this audit at the request of the University of Wisconsin-Extension to fulfill audit requirements of the Corporation of Public Broadcasting. The fiscal year 1996-97 financial statements of WHA Radio are fairly presented in all material aspects.
  summary
 
97-25
Wisconsin Educational Communications Board Television Network
  We performed this audit to meet our requirements under s. 13.94, Wis. Stats., as well as the audit requirements of the Corporation for Public Broadcasting. The fiscal year 1996-97 financial statements of the Television Network are fairly presented in all material aspects.
  summary
 
97-24
Wisconsin Educational Communications Board Radio Network
  We performed this audit to meet our requirements under s. 13.94, Wis. Stats., as well as the audit requirements of the Corporation for Public Broadcasting. The fiscal year 1996-97 financial statements of the Radio Network are fairly presented in all material aspects.
  summary
 
97-16
University of Wisconsin System
  We performed the FY 1995-96 single audit of the University of Wisconsin (UW) System to meet audit requirements included in the federal Single Audit Act of 1984 and the provisions of federal Office of Management and Budget Circular A-133. Overall, UW campuses have complied with federal grant requirements and taken steps to address our prior audit concerns. We identified $2,060, plus an undetermined amount, in questioned costs. Our report includes descriptions of our findings of internal control weaknesses and noncompliance with federal requirements, along with UW campuses' plans for corrective action.
  summary
 
97-12
Children At Risk Program, Department of Public Instruction
  As a result of modifications that have affected participation, the program no longer has a statewide focus. Its effectiveness in lowering the number of dropouts and increasing the number of graduates also is questionable. The Legislature may wish to consider funding changes because the program has become little more than a way to pass general purpose revenues from the State to a limited number of school districts.
  summary
 
97-5
University of Wisconsin-Extension
  UW-Extension expenditures, which totaled $135.3 million in FY 1995-96, have grown significantly in the last ten years. Both the breadth and the increasing cost of programming raise questions about whether UW-Extension should redefine its core mission and evaluate its future funding, direction, and organizational structure.
  summary
 
96-18
WHA Television
  We conducted this audit at the request of the University of Wisconsin-Extension, to fulfill audit requirements of the Corporation for Public Broadcasting. The FY 1995-96 financial statements of WHA Television are fairly presented in all material respects.
 
96-17
WHA Radio
  We conducted this audit at the request of the University of Wisconsin-Extension, to fulfill audit requirements of the Corporation for Public Broadcasting. The FY 1995-96 financial statements of WHA Radio are fairly presented in all material respects.
 
96-16
Wisconsin Educational Communications Board Television Network
  We conducted this audit to meet our requirements under s. 13.94, Wis. Stats., as well as the requirements of the Corporation for Public Broadcasting. The FY 1995-96 financial statements of the Television Network are fairly presented in all material respects.
 
96-15
Wisconsin Educational Communications Board Radio Network
  We conducted this audit to meet our requirements under s. 13.94, Wis. Stats., as well as the requirements of the Corporation for Public Broadcasting. The FY 1995-96 financial statements of the Radio Network are fairly presented in all material respects.
 
96-13
Financial Audit of University of Wisconsin System, 1994-95 and 1993-94
  We conducted a financial audit at the request of University of Wisconsin System Administration and to meet state audit requirements under s. 13.94, Wis. Stats. The University of Wisconsin System’s financial statements for FY 1994-95 and FY 1993-94 are fairly presented in all material respects.
 
96-12
Compliance Audit of University of Wisconsin System, 1994-95 and 1993-94
  Overall, University of Wisconsin campuses have complied with federal grant requirements and taken steps to address our prior audit concerns. However, this audit, which we conducted at the request of University of Wisconsin System Administration and to meet state audit requirements under s. 13.94, Wis. Stats., identified several areas of noncompliance with federal regulations and $303,617 in questioned costs.
 
95-27
WHA Television
  We conducted this audit at the request of the University of Wisconsin-Extension, to fulfill audit requirements of the Corporation for Public Broadcasting. The FY 1994-95 financial statements of WHA Television are fairly presented in all material respects.
 
95-26
WHA Radio
  We conducted this audit at the request of the University of Wisconsin-Extension, to fulfill audit requirements of the Corporation for Public Broadcasting. The FY 1994-95 financial statements of WHA Radio are fairly presented in all material respects.
 
95-23
Wisconsin Educational Communications Board Television Network
  We conducted this audit to meet our requirements under s. 13.94, Wis. Stats., as well as the requirements of the Corporation for Public Broadcasting. The FY 1994-95 financial statements of the Television Network are fairly presented in all material respects.
 
95-22
Wisconsin Educational Communications Board Radio Network
  We conducted this audit to meet our requirements under s. 13.94, Wis. Stats., as well as the requirements of the Corporation for Public Broadcasting. The FY 1994-95 financial statements of the Radio Network are fairly presented in all material respects.
 
95-18
Issues Related to Mandates on Local School Districts
  We were unable to identify any existing model for efficiently measuring the fiscal effects of state mandates on local school districts.
 
95-3
Milwaukee Parental Choice Program
  Low-income parents whose children are able to attend private, nonsectarian schools in Milwaukee support the program, but no conclusions can be drawn about students’academic success based on the limited data available.
 
95-1
Children at Risk Program, Department of Public Instruction
  As a result of program modifications that have affected participation, appropriated funds, which total $3.5 million in general purpose revenue annually, are not being expended. Given past concerns regarding effectiveness, the Legislature should consider eliminating the program.
 
94-28
Wisconsin Educational Communications Board Television Network
  The FY 1993-94 financial statements of the Television Network are fairly presented in this audit conducted to meet Corporation for Public Broadcasting requirements.
 
94-27
Wisconsin Educational Communications Board Radio Network
  The FY 1993-94 financial statements of the Radio Network are fairly presented in this audit conducted to meet Corporation for Public Broadcasting requirements.
 
94-26
WHA Television, University of Wisconsin
  The FY 1993-94 financial statements of WHA Television are fairly presented in this audit conducted to meet Corporation for Public Broadcasting requirements.
 
94-25
WHA Radio, University of Wisconsin
  The FY 1993-94 financial statements of WHA Radio are fairly presented in this audit conducted to meet Corporation for Public Broadcasting requirements.
 
94-24
The Chapter 220 Program
  Changing demographics and growing enrollment at Milwaukee area schools will make it increasingly difficult for the Chapter 220 program to achieve its integration goals, and the program has had a limited effect on the test scores of participating students.
 
94-21
Financial Audit of University of Wisconsin System, 1992-93 and 1991-92
  This report contains the financial statements, supplementary schedule of federal financial assistance, related notes, and the auditor's reports on the statements and schedule for the audited period.
 
94-20
Compliance Audit of University of Wisconsin System, 1992-93 and 1991-92
  This audit identified several areas of noncompliance with federal regulations, but only $203,366 of costs were questioned. This represents a small portion of the $747 million in federal funds received by the University of Wisconsin System.
 
94-11
Residential Schools, Department of Public Instruction
  Neither the Wisconsin School for the Deaf nor the Wisconsin School for the Visually Handicapped has taken steps to adjust to significant declines in enrollment, and current space is not efficiently and effectively used.
 
94-5
The Proposal to Restructure University of Wisconsin Hospital and Clinics
  The need to preserve access to patients and maintain sources of patient revenue may justify the establishment of a Hospital Authority. However, the Hospital had already diverted $4.4 million in public funds to a private, not-for-profit corporation for these purposes.
 
93-32
Wisconsin Educational Communications Board Television Network
  The FY 1992-93 financial statements of the Television Network are fairly presented in this audit conducted to meet Corporation for Public Broadcasting requirements.
 
93-31
Wisconsin Educational Communications Board Radio Network
  The FY 1992-93 financial statements of the Radio Network are fairly presented in this audit conducted to meet Corporation for Public Broadcasting requirements.
 
93-30
Medical College of Wisconsin, Inc.
  During the 1991-93 biennium, state funds were expended appropriately for tuition aids for Wisconsin residents and development of a family practice residency program.
 
93-29
Marquette University School of Dentistry
  During the 1991-93 biennium, state funds were expended appropriately for tuition aids for Wisconsin residents for the Marquette Dental School program.
 
93-26
WHA Television
  The FY 1992-93 financial statements of WHA Television are fairly presented in this audit conducted to meet Corporation for Public Broadcasting requirements.
 
93-25
WHA Radio
  The FY 1992-93 financial statements of WHA Radio are fairly presented in this audit conducted to meet Corporation for Public Broadcasting requirements.
 
93-23
Selected Management Issues, Department of Public Instruction
  The Department's management practices raise questions as to whether staff and other resources are efficiently used.
 
93-19
Student Family Housing, University of Wisconsin-Madison
  Renovation costs for the student housing apartments at the University of Wisconsin-Madison have been $12 million more than originally projected, and the renovation projects is behind schedule.
 
93-16
Bilingual/Bicultural Education Programs, Department of Public Instruction
  The costs of providing bilingual-bicultural education more than doubled between the 1987-88 and 1991-92 school years due to increases in staffing, staff compensation, and the number of school districts eligible for state aid.
 
93-15
Instructional Workload, University of Wisconsin System
  Faculty are spending less time with undergraduates than they were ten years ago, and teaching loads vary throughout the University of Wisconsin System.
 
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Environmental Resources

13-18
Petroleum Inspection Fee Revenue Obligations Program
  The program issued revenue bonds and other debt to fund claims under the Wisconsin Petroleum Environmental Cleanup Fund Award (PECFA) program. We provided an unmodified opinion on its financial statement for FY 2012-13 and FY 2011-12. A $0.02 per gallon fee charged for petroleum products sold in Wisconsin will be used to repay the $188.7 million in revenue obligations outstanding as of June 30, 2013.
  full report, PDF file (757 KB)
 
12-16
Petroleum Inspection Fee Revenue Obligations Program
  The program issued bonds and other debt to fund claims under the Wisconsin Petroleum Environmental Cleanup Fund Award (PECFA) program. We provide an unqualified opinion on its financial statement for FY 2011-12 and FY 2010-11. A $0.02 per gallon fee charged for petroleum products sold in Wisconsin will be used to repay the $188.7 million in revenue obligations outstanding as of June 30, 2012.
  full report, PDF file (816 KB)
 
11-12
Petroleum Inspection Fee Revenue Obligations Program
  The program issued bonds and other debt to fund claims under the Wisconsin Petroleum Environmental Cleanup Fund Award (PECFA) program. We provide an unqualified opinion on its financial statement for fiscal year (FY) 2010-11 and FY 2009-10. As of June 30, 2011, $188.7 million in revenue obligations remained outstanding, to be repaid from a $0.02 per gallon fee charged for petroleum products sold in Wisconsin.
  full report, PDF file (903 KB)
 
10-15
Petroleum Inspection Fee Revenue Obligations Program
  The program issued bonds and other debt to fund claims under the Wisconsin Petroleum Environmental Cleanup Fund Award (PECFA) program. We provide an unqualified opinion on its financial statement for FYs 2009-10 and 2008-09. As of June 30, 2010, $188.7 million in revenue obligations remained outstanding, to be repaid from a $0.02 per gallon fee charged for petroleum products sold in Wisconsin.
  full report, PDF file (345 KB)
 
09-13
Petroleum Inspection Fee Revenue Obligations Program
  The program issued bonds and other debt to fund claims under the Wisconsin Petroleum Environmental Cleanup Fund Award (PECFA) program. We provide an unqualified opinion on its financial statement for FYs 2008-09 and 2007-08. As of June 30, 2009, $231.0 million in revenue obligations remained outstanding, to be repaid from a $0.02 per gallon fee charged for petroleum products sold in Wisconsin.
  full report, PDF file (278 KB)
 
08-14
Petroleum Inspection Fee Revenue Obligations Program
  The program issued bonds and other debt to fund claims under the Wisconsin Petroleum Environmental Cleanup Fund Award (PECFA) program. We provide an unqualified opinion on its financial statement for FYs 2007-08 and 2006-07. As of June 30, 2008, $252.3 million in revenue obligations remained outstanding, to be repaid from a $0.02 per gallon fee charged for petroleum products sold in Wisconsin.
  full report, PDF file (322 KB)
 
07-15
Petroleum Inspection Fee Revenue Obligations Program
  The program issues bonds and other debt to fund claims under the Wisconsin Petroleum Environmental Cleanup Fund Award (PECFA) program. We provide an unqualified opinion on its financial statement for FYs 2006-07 and 2005-06. As of June 30, 2007, $272.6 million in revenue obligations remained outstanding, to be repaid from a $0.02 per gallon fee charged for petroleum products sold in Wisconsin.
  full report, PDF file (384 KB)
 
07-6
Wetland Regulatory Programs, Department of Natural Resources
  In FY 2005-06, DNR spent $1.75 million on wetland regulatory activities that include permitting, enforcement, and mapping. Permits were generally issued within 120 days, as required by statute, but the complex process can be confusing for applicants. Efforts to verify compliance with permit requirements could be improved, and increased use of compensatory mitigation could be considered for projects in which wetland losses are likely to be approved.
  report highlights, PDF file (475 KB) or HTML
  full report, PDF file (802 KB)
Listen Now
 
06-14
Petroleum Inspection Fee Revenue Obligations Program
  The program issues bonds and other debt to fund claims under the Wisconsin Petroleum Environmental Cleanup Fund Award (PECFA) program. We provide an unqualified opinion on its financial statement for FYs 2005-06 and 2004-05. During the audited periods, the program collected sufficient fees from suppliers of petroleum products to meet debt service requirements but improperly calculated amounts to be credited to the Petroleum Inspection Fund.
  full report, PDF file (313 KB)
 
06-13
Chronic Wasting Disease, Department of Natural Resources
  The Department of Natural Resources and three other agencies spent $32.3 million to address the disease in the past five fiscal years. However, neither the estimated number of deer in CWD zones nor the percentage infected with CWD has declined. Wisconsin’s approach to combating the disease should be reevaluated, and we identify three broad approaches for consideration.
  report highlights, PDF file (93 KB) or HTML
  full report, PDF file (1,109 KB)
 
06-6
Fish and Wildlife Funding, Department of Natural Resources
  In FY 2004-05, the Department spent $120.2 million on fish and wildlife activities, including $68.2 million generated from user fees paid primarily by hunters and anglers. We found that 97.6 percent of user fee expenditures benefited hunters and anglers. Fish and Wildlife Account expenditures have exceeded revenues in each year since FY 2000-01, and close monitoring of the account balance is warranted.
  report highlights, PDF file (91 KB) or HTML
  full report, PDF file (810 KB)
 
05-16
Petroleum Inspection Fee Revenue Obligations Program
  The program issues revenue obligations to provide financing for payment of claims under the Wisconsin Petroleum Environmental Cleanup Fund Award (PECFA) program. We provide an unqualified opinion on its financial statement for FYs 2004-05 and 2003-04.As of June 30, 2005, $348.5 million of revenue obligations remained outstanding, to be repaid from a fee charged for petroleum products sold in Wisconsin. That fee has been $0.03 per gallon since before the revenue obligations program was established in January 2000. The fee will be reduced effective May 1, 2006, to $0.02 per gallon, as provided for in 2005 Wisconsin Act 25.
  full report, PDF file (309KB)
 
04-15
Petroleum Inspection Fee Revenue Obligations Program
  The program provides financing for payment of claims under the Wisconsin Petroleum Environmental Cleanup Fund Award (PECFA) program. We provide an unqualified opinion on its financial statement for FYs 2003-04 and 2002-03. The State has issued $387.6 million in revenue obligations to pay PECFA claims and to address a backlog of approved but unpaid PECFA claims. As of June 30, 2004, $361.2 million of that debt remained outstanding, to be repaid from the $0.03 per gallon fee charged for petroleum products sold in Wisconsin.
  full report, PDF file (251KB)
 
04-1
Air Management Programs, Department of Natural Resources
  DNR administers state and federal air management programs and is responsible for issuing permits to 2,219 stationary sources of air pollution. Wisconsin is among the slowest states in the nation to issue major operation permits and is the slowest among midwestern states. We identified a pattern of significant program management deficiencies.
  Highlights, PDF file (453KB) or (HTML)
  full report, PDF file (777KB)
 
03-14
Petroleum Inspection Fee Revenue Obligations Program
  We provide an unqualified opinion on the program’s financial statement for FYs 2002-03 and 2001-02. As of June 30, 2003, the State had issued $342.55 million in revenue obligations. However, it is expected that PECFA claims submitted for payment will continue to exceed the amount of petroleum inspection fees available to pay them. The revenue obligations limit has since increased to $436 million, and the Building Commission has authorized the issuance of $95.88 million in additional revenue obligations.
  full report, PDF file (234KB)
 
02-19
Petroleum Inspection Fee Revenue Obligations Program
  We provide an unqualified opinion on the program’s financial statement for FYs 2001-02 and 2000-01. From January 2000 through June 30, 2002, the State issued $280.25 million in revenue obligations under the program. This debt has allowed the State to reduce a backlog of approved but unpaid PECFA claims and to pay current-year claims. However, as of June 30, 2002, a backlog of $30 million in approved claims was awaiting payment and $50 million in additional claims had been received but not yet reviewed.
  summary
  full report, PDF file (121KB)
 
02-12
Milwaukee Metropolitan Sewerage District
  Although a $2.3 billion sewer improvement program has significantly reduced both the number and the volume of sewer overflows, the program has not reduced overflows to the extent anticipated. The District is in the process of implementing a $786.4 million building program to reduce overflows. Water quality has improved in parts of the District’s service area.
  summary
  full report, PDF file (1,380KB)
 
02-6
Vehicle Emissions Testing Program, Department of Natural Resources and Department of Transportation
  Wisconsin tests vehicle emissions in seven southeastern counties to comply with the federal Clean Air Act and to reduce ozone levels. The Department of Transportation has not adequately managed the State’s contract with a private firm operating the testing stations. The Legislature may wish to consider a number of program changes if Wisconsin achieves current federal air quality standards in 2002.
  summary
  full report, PDF file (546KB)
 
02-2
Forestry Account, Department of Natural Resources
  In FY 2000-01, expenditures from the account totaled $72.3 million and included $18.7 million in DNR administrative costs. DNR and other state agencies spent $4.5 million from the account on activities not directly related to forestry. Rapid growth in the Managed Forest Law program has limited forest management efforts.
  summary
  full report, PDF file (495KB)
 
01-19
Petroleum Inspection Fee Revenue Obligations Program
  We provide an unqualified opinion on the program’s FY 2000-01 financial statement. During our audit period, the State issued $20 million in revenue obligations. Along with debt issued in prior years, these revenue obligations have allowed the Department of Commerce to reduce a backlog of approved but unpaid Petroleum Environmental Cleanup Fund Award claims from $196 million as of January 1, 2000, to $15 million as of June 30, 2001.
  summary
  full report, PDF file (121KB)
 
01-2
State Recycling Programs
  Wisconsin recycles a larger percentage of its municipal solid waste than the national average. However, this level of recycling comes at substantial cost to local governments. Recycling costs $95 per ton, while landfilling costs $85 per ton and local governments spent $77.7 million on recycling in 1999. State grants cover approximately 30 percent of local costs. In the coming biennium, the Legislature will face several issues related to the funding and structure of state recycling programs.
  summary
  full report, PDF file (256KB)
 
00-16
Petroleum Inspection Fee Revenue Obligations Program
  We have provided an unqualified opinion on the Petroleum Inspection Fee Revenue Obligations Program’s Statement of Changes in Program Assets for the partial year ending June 30, 2000. During our audit period, the State issued $230 million in revenue obligations, which allowed the Department of Commerce to reduce the backlog of approved but unpaid Petroleum Environmental Cleanup Fund award claims from $196 million as of January 1, 2000, to $16 million as of June 30, 2000.
  summary
  full report, PDF file (63KB)
 
00-10
Warren Knowles-Gaylord Nelson Stewardship Program, Department of Natural Resources
  Through FY 1999-2000, program expenditures to preserve natural area for outdoor recreation and wildlife habitat have been $190.6 million, of which $45.3 million has been for 974 grants awarded to local governments and nonprofit conservation organizations. In the sample of grants we reviewed, the average appraised value supplied by grant applicants was $2,802 per acre, which was 120.2 percent greater than the average local assessment for property tax purposes. We noted that some local governments may have limited incentives to control program costs, and that questions exist about the definition of nature-based outdoor recreation.
  summary
  full report, PDF file (243KB)
 
99-9
Kickapoo Reserve Management Board
  The Board manages the 8,600 acre Kickapoo Valley Reserve in Vernon County under a lease agreement with the U.S. Army Corps of Engineers, which holds title to the land. Federal legislation provides for ownership of the reserve to be transferred to the State and the Ho-Chunk Nation when certain requirements are met. Three unresolved issues could postpone the transfer. The Board has operated effectively, but continued uncertainty about the transfer could affect its ability to manage the reserve in the future.
  summary
  full report, PDF file (143KB)
 
98-14
Petroleum Environmental Cleanup Fund, the Department of Commerce and the Department of Natural Resources
  The State has spent $541.3 million to reimburse property owners who clean up soil and groundwater contaminated by petroleum from commercial and other storage tanks. Controlling program costs, which are third-highest in the nation, will require more aggressive cost-control efforts by the two state agencies with program-management responsibilities. The Legislature may also be faced with consideration of financial and program changes.
  summary
  full report, PDF file (235KB)
 
98-9
Funding Fish and Wildlife Programs, Department of Natural Resources
  Hunting and fishing licenses and other user fees funded $50.4 million of the Department's fiscal year 1996-97 spending on fish and wildlife activities. Approximately 40 percent of user fee expenditures directly benefited hunters and anglers. Substantial spending flexibility has raised concerns about accountability.
  summary
 
97-9
Fish Stocking Activities, Department of Natural Resources
  The Department of Natural Resources has reduced the number of game fish it stocks in state waters by 58.9 percent during the last ten years. Stocking reductions have occurred as angler surveys indicate significant dissatisfaction with the quality for fishing for walleye, the most popular game fish, and have coincided with significant expansions at state hatcheries, resulting in significant excess capacity.
  summary
 
97-6
Milwaukee Metropolitan Sewerage District
  The District's monthly capital fund balance has averaged $114 million more than short-term needs; however, its financing strategy appears to have limited taxpayer costs. Producing Milorganite, a fertilizer made from sludge, is currently the least-costly waste disposal option available. Management costs related to a training program the District has administered for minority individuals and businesses since 1985 have been excessive.
  summary
 
95-5
Wisconsin Waterways Commission
  State funds totaling $25.2 million since FY 1985-86 have been used appropriately in funding harbor projects, but both the Commission’s authority and its level of funding may warrant legislative review.
 
94-19
Forest Tax Programs, Department of Natural Resources
  Owners of forest land received $14.5 million annually in tax savings, which amounted to an overall reduction of 79 percent in their property tax bills, in return for managing their property for timber production and, in some cases, allowing limited public access.
 
94-8
Surface Water Programs
  The five state agencies that spend $124.3 million annually on programs to improve water quality need to develop effective methods to measure whether water quality is improving.
 
94-1
Hazardous Materials Regulatory and Response Programs
  At least seven state agencies share responsibility for regulating the manufacture, transport, use, and disposal of hazardous materials and for responding to incidents of misuse.
 
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Transportation

03-13
Major Highway Program, Department of Transportation
  The program, which funds new highway construction, had a budget of $241.6 million in FY 2002-03. In September 2003, 32 major highway projects were being planned or were under construction. Cost estimates for seven of these projects increased by at least $20.0 million each since enumeration. Bonds are increasingly funding the highway program, and debt service costs totaled $101.1 million in FY 2002-03.
  report highlights, PDF file (151 KB) or HTML
  full report, PDF file (750 KB)
 
01-17
Bridge Inspection Program, Department of Transportation
  The Department does not adequately monitor program expenditures, which were an estimated $2.2 million in FY 2000-01, or evaluate the cost-effectiveness of its use of private-sector consultants. The Department has not always completed inspections as frequently as required by law, and its efforts have not improved in recent years. Although inspections could not have detected the failure of Milwaukee’s Hoan Bridge in December 2000, the Department had not inspected the bridge in a timely manner.
  summary
97-7
General Transportation Aid Program, Department of Transportation
  In 1997, the program will provide $292.9 million in state aid to help fund local road costs. Modifying aidable cost categories so local expenditures that are reimbursed by special assessments are not aidable under the program, and limiting aid for police costs, could increase the program's emphasis on maintenance and rehabilitation of existing roads.
  summary
97-4
Management of the Highway Program, Department of Transportation
  The cost of design and construction engineering within the Department of Transportation's highway program has increased 35.8 percent above inflation since FY 1987-88. The Department has taken some steps to improve program management and increase cost-effective use of existing resources, but continued attention over several years is needed to limit project cost overruns and improve program management. The Department's contracts with counties to provide highway maintenance permit considerable flexibility in the use of maintenance funding and have allowed a 9.4 percent reduction in inflation-adjusted maintenance expenditures over the past ten years.
  summary
96-19
Transportation Programs and Revenues, Department of Transportation
  State transportation expenditures will total $1.58 billion in FY 1996-97, and demand for additional funding remains high. The State’s current revenue structure is insufficient to meet this demand. In addition, reliance on revenue bonding to fund major highway improvements is of particular concern.
93-24
Real Estate Practices, Department of Transportation
  Improved management practices could save time in the acquisition of real estate for highway construction projects and the sale of excess land.
 
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General Government Operations

14-6
State of Wisconsin FY 2012-13 Single Audit
  State agencies administered $12.5 billion in federal financial assistance in FY 2012-13. Expenditures funded by the federal American Recovery and Reinvestment Act of 2009 decreased from $3.5 billion in FY 2009-10 to $155.1 million in FY 2012-13. We provide an unmodified opinion on federal compliance and include recommendations related to the administration of federal programs. We also question more than $520,000 in costs charged to federal programs.
  report highlights, PDF file (102 KB) or HTML
  full report, PDF file (1,549 KB)
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13-11
Wisconsin Lottery, Department of Revenue
  We provided an unqualified opinion on the Wisconsin Lottery's financial statements for FY 2011-12 and FY 2010-11. Lottery ticket sales increased from $494.7 million in FY 2007-08 to $547.6 million in FY 2011-12, or by 10.7 percent. We include recommendations related to game management and certain retailer incentives.
  report highlights, PDF file (137 KB) or HTML
  full report, PDF file (1310 KB)
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13-5
Wisconsin Retirement System (WRS) Annuitants Hired by Employers Participating in the WRS
  State agencies administered $12.9 billion in federal financial assistance, including approximately $1.1 billion under the federal American Recovery and Reinvestment Act of 2009. Our audit identified more than $4.5 million in additional funds for state agencies to claim from the federal government. Although state agencies generally complied with federal grant requirements, we include 65 recommendations to improve the State’s administration of federal funds.
  report highlights, PDF file (145 KB) or HTML
  full report, PDF file (1,934 KB)
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12-17
Wisconsin Retirement System (WRS) Annuitants Hired by Employers Participating in the WRS
  From January 2007 through March 2012, UW System and state agencies on Central Payroll hired 2,783 WRS annuitants who had terminated employment from 2007 through 2011. Local agencies responding to our survey indicated that they hired 2,599 annuitants from January 2011 through March 2012. Because statutes provide few restrictions on annuitants returning to work, we provide several options for legislative consideration.
  report highlights, PDF file (139 KB) or HTML
  full report, PDF file (998 KB)
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12-15
Division of Gaming, Department of Administration
  In June 2012, 11 tribes operated 25 casinos in Wisconsin. In 2011, tribal gaming revenue totaled $1.3 billion and tribal gaming profits, or revenue in excess of expenses, totaled $566.7 million. The State received $52.1 million from tribes in FY 2011-12 under the revenue-sharing provisions of negotiated gaming compacts.
  report highlights, PDF file (140 KB) or HTML
  full report, PDF file (1,226 KB)
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12-12
Wisconsin Lottery, Department of Revenue
  We issued an unqualified opinion on the Wisconsin Lottery's financial statements for FY 2009-10 and FY 2010-11. We found the Lottery was in compliance with statutory spending limitations related to prizes, product information, administrative expenses, and retailer compensation.
  full report, PDF file (1,035 KB)
 
12-6
State of Wisconsin FY 2010-11 Single Audit
  This report includes findings related to internal controls and compliance with federal grant requirements, agency plans for corrective action, and the State's Schedule of Expenditures of Federal Awards. State agencies administered nearly $15.0 billion in federal financial assistance, including approximately $2.8 billion received under the federal American Recovery and Reinvestment Act of 2009. Although state agencies generally complied with federal grant requirements, we include 58 recommendations to improve the State's administration of federal funds.
  report highlights, PDF file (152 KB) or HTML
  full report, PDF file (1,991 KB)
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12-4
Fraud, Waste, and Mismanagement Hotline (2011 Summary)
  From April 2008 through December 2011, our hotline (1-877-FRAUD-17) received 389 reports, of which 79 were received in 2011. Of these reports, 58 were specific to state agencies or programs. The summary highlights 2011 hotline activities.
  full report, PDF file (750 KB)
 
11-11
Contract Sunshine, Government Accountability Board
  The Contract Sunshine Web site is currently of limited value in providing the public with sufficiently clear, comprehensive, and useful information. However, before considering repeal of the Contract Sunshine statutes, it will be important to ensure that a new Web site the Legislature required be established in 2011 Wisconsin Act 32 can achieve its intended goals at a reasonable cost and in a timely manner.
  report highlights, PDF file (72 KB) or HTML
  full report, PDF file (842 KB)
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11-6
Wisconsin Lottery, Department of Revenue
  We issued an unqualified opinion on the Wisconsin Lottery's financial statements for FY 2008-09 and FY 2009-10, when ticket sales totaled $480.9 million. The Wisconsin Lottery was in compliance with statutory limitations on expenses related to prizes, informational advertising, retailer commissions and incentives, and other administrative functions, but we include a recommendation that it specify how the effectiveness of $7.5 million in annual spending to publicize games will be measured.
  report highlights, PDF file (93 KB) or HTML
  full report, PDF file (1,220 KB)
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11-4
State of Wisconsin Single Audit, 2009-10
  This report includes findings related to internal controls and compliance with federal grant requirements, agency plans for corrective action, and the State's Schedule of Expenditures of Federal Awards. Overall, state agencies properly administered $15.5 billion in federal grant programs, including more than $3.5 billion received under the federal American Recovery and Reinvestment Act of 2009.
  report highlights, PDF file (125 KB) or HTML
  full report, PDF file (1,166 KB)
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10-14
State of Wisconsin Investment Board
  Significant investment losses of $23.6 billion in 2008 will affect Wisconsin Retirement System participants and employers for several years. Although both the Core Fund and the Variable Fund exceeded their ten-year benchmarks, the Core Fund's ten-year returns were less than actuarial expectations for the long term. We recommend careful review of the earnings assumption and the new investment strategies the Investment Board is undertaking.
  report highlights, PDF file (103 KB) or HTML
  full report, PDF file (1,074 KB)
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10-11
Emergency Management, Department of Military Affairs
Office of Justice Assistance
  In 2009, 11 tribes operated 27 casinos in Wisconsin. Tribal gaming revenue totaled $1.3 billion and tribal gaming profits, or revenue in excess of expenses, totaled $543.4 million. The State received $122.2 million from tribes under the revenue-sharing provisions of negotiated gaming compacts in FY 2008-09.
  report highlights, PDF file (110 KB) or HTML
  full report, PDF file (493 KB)
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10-9
Emergency Management, Department of Military Affairs
Office of Justice Assistance
  Wisconsin received $318.5 million in federal emergency management funds from the Department of Homeland Security through FY 2008 09. The grants we reviewed were spent in accordance with federal requirements. However, Wisconsin does not yet have a statewide communications system for emergency responders, and additional efforts are needed to improve emergency preparedness.
  report highlights, PDF file (102 KB) or HTML
  full report, PDF file (1,533 KB)
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10-8
Wisconsin Lottery, Department of Revenue
  We have issued an unqualified opinion on the Wisconsin Lottery’s financial statements for FY 2007-08 and FY 2008-09. We found the Lottery was in compliance with statutory limitations on expenses related to prizes, informational advertising, retailer commissions and incentives, and other administrative functions.
  full report, PDF file (424 KB)
 
10-5
State of Wisconsin Single Audit, 2008-09
  This report includes findings related to internal controls and compliance with federal grant requirements, agency plans for corrective action, and the State’s Schedule of Expenditures of Federal Awards. Overall, state agencies properly administered $13.6 billion in federal grant programs, including $1.5 billion received under the federal American Recovery and Reinvestment Act of 2009. However, we question a minimum of $2.4 million in costs the State charged to federal grants.
  report highlights, PDF file (113 KB) or HTML
  full report, PDF file (1,282 KB)
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09-9
Consolidation of Administrative Functions and the ACE Initiative, Department of Administration
  The consolidation of certain human resources functions within the Department of Administration has generally been successful, but results of efforts to consolidate purchasing services have been mixed. Surplus property sales have earned significantly less than anticipated. Spending on three ACE Initiative–related IT projects significantly exceeded original estimates and totaled $113.5 million through June 2009.
  report highlights, PDF file (106 KB) or HTML
  full report, PDF file (690 KB)
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09-5
State of Wisconsin Single Audit, 2007-08
  Overall, state agencies administered $10.0 billion in federal grant programs and complied with federal requirements, although we question a minimum of $669,799 in costs the State charged to federal grants. We also indentified additional funds available from the federal government.
  report highlights, PDF file (103 KB) or HTML
  full report, PDF file (1,511 KB)
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08-13
Wisconsin Lottery, Department of Revenue
  In FY 2007 08, ticket sales totaled $494.7 million and the Wisconsin Lottery provided $146.5 million in property tax relief. We reviewed the Wisconsin Lottery’s oversight of its contracts and include recommendations that it annually evaluate its product information contractor and review procedures for assessing liquidated damages against its operations contractor.
  report highlights, PDF file (113 KB) or HTML
  full report, PDF file (623 KB)
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08-7
Wisconsin Lottery, Department of Revenue
  We have issued an unqualified opinion on the Wisconsin Lottery’s financial statements for FY 2005-06 and FY 2006-07. We found the Wisconsin Lottery was in compliance with statutory limitations on expenses related to prizes, informational advertising, retailer commissions and incentives, and other administrative functions.
  full report, PDF file (523 KB)
 
08-5
State of Wisconsin Single Audit, 2006-07
  This report includes findings related to internal controls and compliance with federal grant requirements, agency plans for corrective action, and the State's Schedule of Expenditures of Federal Awards. Overall, state agencies properly administered $9.6 billion in federal grant programs and complied with federal requirements.
  report highlights, PDF file (110 KB) or HTML
  full report, PDF file (1,654 KB)
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08-4
Division of Gaming, Department of Administration
  We have provided an unqualified opinion on the Division's financial schedules related to the Indian Gaming, Racing, and Charitable Gaming programs. Payments the Indian tribes' made to the State were $27.4 million in FY 2004-05, $118.7 million in FY 2005 06, and $49.8 million in FY 2006-07. The amounts fluctuated because of the timing of payments and because of unresolved compact disputes with several tribes.
  full report, PDF file (373 KB)
 
07-16
Compliance with Election Laws, Election Board
  The statewide voter registration system continues to have problems verifying voter eligibility, and some polling places are not fully accessible to individuals with disabilities. Although individuals did not report widespread concerns about the November 2006 general election, additional efforts are needed to ensure local election officials receive statutorily required training.
  report highlights, PDF file (87 KB) or HTML
  full report, PDF file (707 KB)
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07-12
Division of Gaming
  In 2006, tribal gaming revenue totaled $1.3 billion and tribal gaming profits, or revenue in excess of expenses, totaled $555.9 million. We recommend improvements to Division procedures to identify potential irregularities in gaming operations and financial reporting.
  report highlights, PDF file (476 KB) or HTML
  full report, PDF file (574 KB)
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07-10
State of Wisconsin Investment Board
  The retirement funds provided mixed returns for periods ending December 31, 2005 and 2006. International equities, real estate, and private equity were among the better-performing asset classes; the most notable underperforming asset class was domestic equities. We include a recommendation that the Investment Board reassess its policies and procedures affecting the Variable Fund's performance. The Investment Board has made several changes to address past concerns with the management of its private markets investments.
  report highlights, PDF file (465 KB) or HTML
  full report, PDF file (927 KB)
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07-8
Wisconsin Lottery, Department of Revenue
  We have issued an unqualified opinion on the Wisconsin Lottery's financial statements for FY 2005-06 and FY 2004-05. In FY 2005-06, ticket sales totaled $509.0 million and generated $133.3 million in property tax relief. The management of games has been strengthened, and the number of higher-priced games has increased over the past five years.
  report highlights, PDF file (455 KB) or HTML
  full report, PDF file (1,011 KB)
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07-5
Information Technology Projects
  We identified and describe 184 projects with expected costs of $291.7 million at completion. Case studies of large, high-risk projects identified inadequate planning and oversight that increased costs and compromised time lines. We include recommendations to improve project planning, monitoring, and oversight.
  report highlights, PDF file (83 KB) or HTML
  full report, PDF file (927 KB)
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07-4
State of Wisconsin Single Audit, 2005-06
  This report includes findings related to internal controls and compliance with federal grant requirements, agency plans for corrective action, and the State's Schedule of Expenditures of Federal Awards. In addition to $4.4 million already returned to the federal government, we question a minimum of $14,697, which represents a small portion of the $9.4 billion in federal financial assistance administered in FY 2005-06.
  report highlights, PDF file (83 KB) or HTML
  full report, PDF file (2,409 KB)
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06-8
Wisconsin Lottery, Department of Revenue
  We have issued an unqualified opinion on the Wisconsin Lottery’s financial statements for FY 2003-04 and FY 2004-05. We found the Wisconsin Lottery was in compliance with statutory limitations on expenses related to prizes, informational advertising, retailer commissions and incentives, and other administrative functions.
  full report, PDF file (338 KB)
 
06-4
State of Wisconsin Single Audit, 2004-05
  This report discusses opportunities for state agencies to increase federal funding by $3.2 million and includes findings related to internal controls and compliance with federal grant requirements, agency plans for corrective action, and the State’s Schedule of Expenditures of Federal Awards. We question a minimum of $354,531, which represents a small portion of the $9.2 billion in federal financial assistance administered in FY 2004-05.
  report highlights, PDF file (84 KB) or HTML
  full report, PDF file (1,075 KB)
 
05-22
Volunteer Fire Fighter and EMT Service Award Program
  This retirement program is funded by municipalities and with GPR. In September 2005, its assets totaled $10.3 million. Because investment options were not clearly understood when vendors were selected in 2001, three departments have forfeited nearly all their contributions and the governing board’s flexibility in selecting future contractors may be limited. The board requires immediate assistance to improve contracting and oversight.
  report highlights, PDF file (82 KB) or HTML
  full report, PDF file (371 KB)
 
05-12
Voter Registration, Elections Board
  Voter registration is now mandatory in 172 municipalities with populations of 5,000 or more, but it will be required statewide beginning in January 2006. Requirements differ depending on how and when an individual registers to vote. Current efforts to maintain accurate voter registration lists are insufficient because municipalities neither consistently send address verification cards nor remove ineligible voters.
  report highlights, PDF file (138 KB) or HTML
  full report, PDF file (663 KB)
 
05-11
Division of Gaming, Department of Administration
  We have issued an unqualified opinion on the Division of Gaming’s financial schedules for FY 2001-02 through FY 2003-04. Total tribal revenue has increased from $889.5 million in 2000 to almost $1.2 billion in 2004. Aggregate gaming profits increased from $418.7 million in 2000 to $516.3 million in 2004. We identify a number of concerns with the compact provisions regarding the timeliness and accuracy of future payments to the State.
  full report, PDF file (585 KB)
 
05-8
Wisconsin Lottery
  We have issued an unqualified opinion on the Wisconsin Lottery’s financial statements for FYs 2002-03 and 2003-04. Property tax relief generated by Wisconsin Lottery operations increased in both years, and expenses have remained within legal limits. The Wisconsin Lottery should formalize its game development and management practices and ensure that its contracts include adequate safeguards.
  report highlights, PDF file (114 KB) or HTML
  full report, PDF file (604 KB)
 
05-7
State Fleet Management
  As of December 31, 2004, the State owned 6,669 cars, trucks, vans, and buses—a reduction of 13.8 percent since 2001. The Department of Administration could improve its management of the State’s vehicle fleet by improving the vehicle purchasing process; enforcing its minimum driving standards; and better monitoring fleet costs, vehicle leases, rentals, and mileage reimbursements.
  report highlights, PDF file (111 KB) or HTML
  full report, PDF file (617 KB)
 
05-5
State of Wisconsin Single Audit, 2003-04
  We performed the FY 2003-04 single audit of the State of Wisconsin to meet federal audit requirements. We question a minimum of $237,797, which represents a small portion of the $9.3 billion in total federal financial assistance the State administers. We also identified additional opportunities for state agencies to increase federal reimbursement. Our report includes descriptions of our findings related to internal controls and compliance with federal requirements, state agencies’ plans for corrective action, and the State’s Schedule of Expenditures of Federal Awards.
  report highlights, PDF file (133 KB) or HTML
  full report, PDF file (1,249 KB)
 
04-14
Assessment of Manufacturing Property
  The Department of Revenue assesses the value of manufacturing property, which accounted for $292.7 million, or 4.1 percent, of all property taxes paid in 2003. While it generally follows statutorily accepted practices for determining property value, there are some differences across districts. The Department is not meeting the statutory requirement to inspect all manufacturing property every five years because of an inefficient assessment process, an increase in appeals, and a decrease in staff.
  report highlights, PDF file (144 KB) or HTML
  full report, PDF file (504 KB)
 
04-13
State of Wisconsin Investment Board
  Despite negative returns from 2000 through 2002, the Investment Board continues to exceed its long-term actuarial investment expectations for the Fixed Retirement Trust Fund. Most of a 79.3 percent increase in costs from 1999 to 2003 is related to the increasing costs of outside investment managers and advisors, although salaries and bonuses for unclassified staff have also increased. Changes to statutory limits on internal operating costs and on externally managed investments may be warranted.
  report highlights, PDF file (153 KB) or HTML
  full report, PDF file (637 KB)
 
04-7
Credentialing Fees, Department of Regulation and Licensing
  The Department’s proposed fee-setting methodology could increase its ability to allocate credentialing costs based on services provided, as required by statutes. However, additional changes could improve accuracy. The report also provides options for the Legislature as it considers the Department’s funding and spending authority.
  report highlights, PDF file (178 KB) or HTML
  full report, PDF file (465KB)
 
04-4
Wisconsin Lottery, Department of Revenue
  We have issued an unqualified opinion on the Wisconsin Lottery’s financial statements for FY 2001-02 and FY 2002-03. We note that lottery ticket sales totaled $435.0 million in FY 2002-03, which represents an increase of $7.4 million over FY 2001-02. Property tax relief distributions increased from $119.0 million in FY 2001-02 to $129.6 million in FY 2002-03.
  full report, PDF file (312KB)
 
04-2
State of Wisconsin Single Audit
  We performed the FY 2002-03 single audit of the State of Wisconsin to meet federal audit requirements. We question a minimum of $81,879, which represents a small portion of the total federal financial assistance the State administers. We note that an additional $1.0 million or more in federal Adoption Assistance funds could be available to the State if a timely claim is made. Our report includes descriptions of our findings related to internal controls and compliance with federal requirements, state agencies’ plans for corrective action, and the State’s Schedule of Expenditures of Federal Awards.
  report highlights, PDF file (151 KB) or HTML
  full report, PDF file (1,102KB)
 
03-8
State Purchasing Cards, Department of Administration
  In FY 2001-02, approximately 17,500 cardholders in 43 state agencies and throughout the University of Wisconsin System used purchasing cards to spend $86.3 million, with an average purchase price of $196. Our review found that abuse of the cards was very rare but that oversight could be improved to ensure the cards are used appropriately.
  report highlights, PDF file (84 KB) or HTML
  full report, PDF file (567KB)
 
03-7
Wisconsin Lottery, Department of Revenue
  We have issued an unqualified opinion on the Wisconsin Lottery’s financial statements for FYs 2001-02 and 2000-01. We note that lottery sales increased by $26.4 million in FY 2001-02, to $427.6 million, as a result of record-setting jackpots that occurred in that year. In October 2002, lottery staff projected FY 2002-03 sales to be $412.7 million.
  full report, PDF file (576KB)
 
03-5
State of Wisconsin Single Audit
  We performed the FY 2001-02 single audit of the State of Wisconsin to meet federal audit requirements. We question $847,283 in costs the State charged to federal grants. Our opinion on compliance is qualified because of material noncompliance with federal foster care requirements.
  report highlights, PDF file (157 KB) or HTML
  full report, PDF file (1478KB)
 
02-20
Division of Gaming, Department of Administration
  The Division monitors and regulates tribal gaming operations, pari-mutuel wagering at dog tracks, charitable gaming, and crane games. In 2001, tribal gaming revenue increased to $970.9 million; however not all tribes experienced revenue increases. The tribes now share an additional $24.0 million in annual gaming revenue with the State. The State’s oversight of Indian gaming operations could be improved.
  summary
  full report, PDF file (650KB)
 
02-16
Milwaukee County
  Oversight of the Milwaukee County Employees’ Retirement System should be improved. Operations of the county board could be further streamlined, budgeting for sick leave could be improved, and the hiring process could be made more efficient. In addition, some lesser-used golf courses could be closed to reduce operating costs. Prescription drug costs for inmates are likely to far exceed budgeted amounts for 2002.
  summary
  full report, PDF file (397KB)
 
02-11
Division of Gaming, Department of Administration
  We have issued an unqualified opinion on the Division’s financial statements for FY 2000-01 and FY 1999-2000. During this period, revenues from gaming activities were affected by changes in tribal-state gaming compacts. We will issue an evaluation of the Division’s oversight and regulatory authority later this year.
  summary
  full report, PDF file (87KB)
 
02-9
Wisconsin Lottery, Department of Revenue
  We issued an unqualified opinion on the Wisconsin Lottery’s financial statements for FYs 2000-01 and 1999-2000 and reviewed the incentive-based Retailer Performance program that was implemented in January 2000 to address declining sales. In FY 2000-01, participating Wisconsin retailers earned 7.1 percent of lottery sales, the highest rate among seven midwestern states. However, lottery sales declined by $21.6 million in FY 1999-2000 and by $5.6 million in FY 2000-01.
  summary
  full report, PDF file (718KB)
 
02-7
State of Wisconsin Single Audit
  We performed the FY 2000-01 single audit of the State of Wisconsin to meet federal audit requirements. We question $124,829 in costs the State charged to federal grants and in interest earnings lost to the federal government because unspent federal funds were not returned promptly. Our report includes descriptions of our findings of internal control weaknesses and noncompliance with federal requirements, state agencies’ plans for corrective action, and the State’s Schedule of Expenditures of Federal Awards.
  summary
  full report, PDF file (837KB)
 
01-18
State of Wisconsin Investment Board
  The Investment Board has recently been successful in exceeding its performance benchmarks for the Fixed Retirement Trust Fund, although long-term returns continue to lag those of other public pension funds. The $1 billion Opportunity Portfolio, which is a higher-risk portfolio, is not meeting expectations of earning higher returns, in part because South Korean investments have been troubled. Increased oversight is needed to prevent potential conflicts of interest.
  summary
  full report, PDF file (552KB)
 
01-15
Brown County
  Expenditures increased 27.1 percent from 1995 to 1999, but the county’s financial condition has been satisfactory. However, corrections expenditures increased substantially from 1995 to 1999 and are projected to increase 27.1 percent from 2000 to 2001, largely because of staffing increases for a new jail. Brown County provides a level of cultural, recreational, and educational services that most other counties do not; many of these services are funded by property tax revenue. To address projected deficits in the future, the county will need to better control costs or seek additional revenue.
  summary
  full report, PDF file (396KB)
 
01-10
Administration of the County Sales and Use Tax, Department of Revenue
  In calendar year 2000, 53 county governments imposed the tax, from which they received $215.2 million in revenues. However in June 2000, the Department made a delayed distribution of $13.0 million that raised concerns about the accuracy and timeliness of its distribution process. The Department has since developed measures to reduce inaccuracies in distributions.
  summary
  full report, PDF file (164KB)
 
01-8
State of Wisconsin Single Audit
  We performed the FY 1999-2000 single audit of the State of Wisconsin to meet federal audit requirements. We question $1,027,571 in costs the State charged to federal grants and in lost interest earnings to the federal government because of various delays. Our opinion on the State’s compliance with federal regulations is qualified because of material noncompliance by the Department of Workforce Development.
  summary
  full report, PDF file (835KB)
 
01-6
State Use of Computer Consultants
  Executive branch agencies spent $93.6 million in FY 1998-99 for consulting services to supplement the work of 1,383 state information technology staff. Consultants have been used to develop large IT systems and to manage peak workloads, as well as for ongoing projects, including work also done by state staff. The management of both consultant use and large-scale IT projects could be improved. The proposal to establish a Department of Electronic Government warrants careful consideration by the Legislature.
  summary
  full report, PDF file (296KB)
 
01-5
Wisconsin Lottery, Department of Revenue
  We issued an unqualified opinion on the Wisconsin Lottery’s financial statements for FYs 1999-2000 and 1998-99. Total lottery sales decreased from $428.2 million in FY 1998-99 to $406.7 million in FY 1999-2000. However, a one-time provision of general purpose revenue to fund $76.0 million in FY 1999-2000 expenses contributed to the increase in property tax relief funded by the Lottery in FY 1999-2000.
  summary
  full report, PDF file (106KB)
 
00-7
Hearing Officers In State Government
  In FY 1998-99, the State spent an estimated $17.3 million and employed 103.3 hearing officers to conduct approximately 24,900 contested case hearings related to employment, social services, corrections, civil rights and discrimination, and other areas it regulates. Two state agencies account for more than 80 percent of hearing-related staff and expenditures. Most hearing officers are subject to performance standards established by statute or rule; standards typically apply to productivity and timeliness rather than decision quality. However, one indicator of quality; the rate at which decisions are reversed on appeal; shows that most hearing officer decisions are upheld.
  summary
  full report, PDF file (358KB)
 
00-6
Wisconsin Lottery, Department of Revenue
  We have issued an unqualified opinion on the Wisconsin Lottery’s financial statements for fiscal years 1998-99 and 1997-98. We note that GTECH Corporation, which maintains the computer system for on-line and instant-ticket games, recently agreed to pay the Lottery a tentative settlement of $750,000 to resolve an outstanding balance due related to computer system problems. We recommend that the Wisconsin Lottery report to the Legislature on its planned use of the settlement funds.
  summary
  full report, PDF file (106KB)
 
00-5
State of Wisconsin Single Audit
  We performed the FY 1998-99 single audit of the State of Wisconsin to meet federal audit requirements. After testing compliance with federal requirements for 30 major grants administered by various state agencies, including the University of Wisconsin System, we question $688,051 in costs the State charged to federal grants and in lost interest earnings to the federal government because of various delays. Our report includes descriptions of our findings of internal control weaknesses and noncompliance with federal requirements, state agencies’plans for corrective action, and the State’s Schedule of Expenditures of Federal Awards.
  summary
  full report, PDF file (3209KB)
 
99-19
Division of Gaming, Department of Administration
  We have issued an unqualified opinion on the Division’ s financial statements for the past two fiscal years. Although the State’s revenues from Indian gaming are expected to increase from $350,000 in FY 1996-97 to $22.1 million in FY 1999-2000, revenues from racing and charitable gaming continue to decline. Despite increases in staffing levels, the number of on-site casino audits conducted by the Division’s Office of Indian Gaming declined markedly from 1996 through 1999, and backlogs have developed in certifying vendors to do business with tribal casinos.
  summary
  full report, PDF file (149KB)
 
99-16
State of Wisconsin Investment Board
  The Investment Board has taken steps to improve its operations since a 1995 derivatives loss in the State Investment Fund. Further, even with the loss, the State Investment Fund's returns have exceeded performance goals, or benchmarks. In contrast, the Fixed Retirement Trust Fund, which accounts for approximately 80 percent of the Investment Board's $60.6 billion in assets, has experienced an erosion of its investment performance. We recommend that the Investment Board reassess its investment strategy and report to the Joint Legislative Audit Committee on steps it plans to take to improve investment performance.
  summary
  full report, PDF file (321KB)
 
99-14
Wisconsin Lottery, Department of Revenue
  With the exception of fiscal year (FY) 1998-99, Lottery ticket sales have continued to decline, and instant ticket sales — which represent over 50 percent of all ticket sales — have declined each year since FY 1994-95. Different strategies have been undertaken or proposed to increase sales. To date, these strategies have met with limited success, in part because additional staff positions approved by the Legislature were not filled on a timely basis.
  summary
  full report, PDF file (180KB)
 
99-12
State of Wisconsin Single Audit
  We performed the FY 1997-98 single audit of the State of Wisconsin to meet federal audit requirements. After testing compliance with federal requirements for 28 major grants administered by various state agencies, including the University of Wisconsin System, we question the allowability of $293,474 in costs the State charged to federal grants. Our report includes descriptions of our findings of internal control weaknesses and noncompliance with federal requirements, state agencies’ plans for corrective action, and the State’s Schedule of Expenditures of Federal Awards.
  summary
  full report, PDF file (770KB)
 
99-11
Wisconsin Lottery, Department of Revenue
  We issued an unqualified opinion on the Wisconsin Lottery’ s financial statements for FY 1997-98 and FY 1996-97. A total of $216,895,949 in Wisconsin Lottery proceeds was used to provide local property tax relief in FY 1997-98. This amount effectively included two years of property tax credits because of a court ruling that prevented the distribution of property tax credits in FY 1996-97.
  summary
  full report, PDF file (87KB)
 
99-5
State Employe Training Programs, Department of Employment Relations
  In FY 1997-98, the Department of Employment Relations provided training to approximately 3 percent of state employes at a cost of approximately $272,400. Vendor-taught courses do not cover their total costs and are subsidized by revenue generated through state-taught courses. The Legislature could consider maintaining the Department’s current role in providing state employe training, changing its role to that of a coordinator of services, or encouraging state agencies to play larger roles in administering employe training.
  summary
  full report, PDF file (118KB)
 
98-12
State of Wisconsin Single Audit
  We performed the FY 96-97 single audit of the State of Wisconsin to meet federal audit requirements. After testing compliance with federal requirements for 30 major grants administered by various state agencies, including the University of Wisconsin System, we question the allowability of $417,036 in costs the State charged to federal grants. Our report includes descriptions of our findings of internal control weaknesses and noncompliance with federal requirements, and state agencies' plans for corrective action.
  summary
 
98-8
Wisconsin Lottery, Department of Revenue
  We performed this audit to meet our requirements under s.13.94, Wis. Stats. The FY 1995-96 and FY 1996-97 financial statements are fairly presented in all material respects. We note that lottery sales continue to decline from prior years, from $518.9 million in FY 1994-95 to $431.1 million in FY 1996-97. Sales are projected to decrease further in FY 1997-98, to $414.0 million.
  summary
 
98-5
Division of Gaming, Department of Administration
  We issued an unqualified opinion on the Division's fiscal year (FY) 1995-96 and FY 1996-97 financial statement for the Racing, Indian Gaming, and Charitable Gaming programs. However, Racing program revenues paid for administrative expenditures of approximately $164,500 that should have been charged to the Indian Gaming and Charitable Gaming programs in FY 1996-97, resulting in reduced transfers to agricultural and livestock programs.
  summary
 
98-3
Menominee County
  The county is experiencing serious financial problems because of a severely limited property tax base. Expenditures have exceeded revenues for five of the last seven years, taxes are comparatively high, and services are limited. State assistance may be needed at least for a time, and the Legislature should encourage the federal government to assume greater responsibility for financial support of land that is not taxable because it is held in federal trust.
  summary
 
98-1
Taxation of Vending Machine Sales
  A proposal to replace the sales tax on food and beverages sold through vending machines with an annual permit fee of $65 per machine would result in a net revenue loss to the State. To be revenue neutral, the fee amount would need to be increased to at least $123 per machine. A permit system would affect different industry sectors differently, but there do not appear to be significant constitutional impediments to its enactment.
  summary
 
97-14
Wisconsin Gaming Board
  We issued an unqualified opinion on the Gaming Board's financial statement for the three programs it administers--Racing, Charitable Gaming, and Indian Gaming--for fiscal years 1994-95 and 1995-96. Tax revenues from racing and charitable gaming are declining. However, for the five-year period from 1992 through 1996, Indian tribes' gaming-related revenues totaled $2.4 billion, and net profits were $946.8 million.
  summary
 
97-13
The Bond Underwriting Process, Department of Administration
  The State sold over $1.8 billion in bonds between January 1, 1994 and April 30, 1997, three-fourths through competitive bids and one-fourth through negotiated sales. We audited the process to select underwriters to purchase these bonds and noted nothing to indicate it was not fair and equitable, although we recommend the Department develop formal written procedures to guide the selection process and fully document that these procedures have been followed.
  summary
 
97-11
State of Wisconsin Single Audit
  We performed the fiscal year 1995-96 single audit of the State of Wisconsin to meet audit requirements included in the federal Single Audit Act of 1984 and the provisions of federal Office of Management and Budget Circular A-128. We tested compliance with federal requirements for the 29 major grants administered by the State and identified $745,134 in questioned costs. Our report includes descriptions of our findings of internal control weaknesses and noncompliance with federal requirements, along with state agencies' plans for corrective action.
  summary
 
97-8
Wisconsin Lottery, Department of Revenue
  We performed this audit to meet our requirements under s. 13.94, Wis. Stats. The fiscal year 1995-96 financial statements are fairly presented in all material respects.
  summary
 
97-8
Wisconsin Lottery, Department of Revenue
  We performed this audit to meet our requirements under s. 13.94, Wis. Stats. The fiscal year 1995-96 financial statements are fairly presented in all material respects.
  summary
 
97-2
Wisconsin Lottery, Department of Revenue
  Wisconsin Lottery sales fell from $518.9 million in fiscal year (FY) 1994-95 to $482.1 million in FY 1995-96, a 7.1 percent decline. The decline, which is not part of a national trend, is expected to continue through the current fiscal year and the next biennium. Reasons for it include waning consumer interest in the Lottery; an advertising budget that is significantly lower than most state lotteries'; and a largely unsuccessful attempt to privatize many functions, which contributed to a 63.5 percent staff vacancy rate in January 1997.
  summary
 
96-14
State Life Insurance Fund
  We performed this audit to meet our requirements under s. 13.94, Wis. Stats. The Fund’s financial statements for calendar years 1995 and 1994 are fairly presented in all material respects.
 
96-10
Duty Disability Program, Department of Employe Trust Funds
  Consideration could be given to establishing additional work incentives or adjusting the level of benefits provided to partially disabled protective workers. Approximately 73 percent of recipients have estimated disabilities of 20 percent or less.
 
96-9
Financial and Compliance Audit of the State of Wisconsin, Statewide Single Audit 1994-95
  This audit was performed at the request of state agencies, to meet requirements of the federal Single Audit Act of 1984 and the provisions of Office of Management and Budget Circular A-128. We identified $720,290 in questioned costs and include 33 audit recommendations to improve compliance with federal requirements. This is the first single audit for which we were able to issue an unqualified opinion that the State’s financial statements are fairly presented in accordance with generally accepted accounting principles.
 
96-8
Wisconsin Lottery, Department of Revenue
  We performed this audit to meet our requirements under s. 13.94, Wis. Stats. The FY 1994-95 financial statements of the Lottery program, for which the Department of Revenue assumed management and operating responsibility during FY 1995-96, are fairly presented in all material respects.
 
96-7
Wisconsin Gaming Commission
  We performed this audit to meet our requirements under s. 13.94, Wis. Stats. The FY 1994-95 financial statements of the Racing, Indian Gaming, and Charitable Gaming programs are fairly presented in all material respects.
 
96-1
State Group Health Insurance Program, Department of Employe Trust Funds
  The method by which the State contributes toward employe health insurance premiums results in cost savings for the State but affects employe costs and continuity of care. Most options available to address perceived program inequities are likely to affect the State’s ability to control costs. Total program costs are now more than $310 million.
 
95-25
Office of the State Treasurer
  While the Office has taken reasonable steps to ensure it receives monthly and quarterly collections reports from the counties, effective procedures are not in place to ensure receipt of all payments due. As a result, some counties have failed to remit required fees.
 
95-24
Allocation of District Attorney Positions
  The accuracy of the State’s caseload measure, which is used to allocate prosecutorial positions to district attorney offices in the counties, could be improved to create a more reliable measure of caseload and staffing needs.
 
95-20
Outside Legal Counsel and Services
  State agencies need clear and consistent guidelines for hiring private attorneys and controlling the costs of outside legal services, which have totaled $16.7 million since FY 1990-91.
 
95-17
Bonus Compensation and Private Placement Activities, State of Wisconsin Investment Board
  Although the Investment Board continues to be concerned about staff turnover, the bonus compensation program appears to have had some effect on senior staff turnover. In making private placement loans and other direct investments in business, staff generally appear to be following the Board’s guidelines.
 
95-16
Investment Practices, State of Wisconsin Investment Board
  A $95 million loss to the State Investment Fund was caused by efforts to enhance earnings without an adequate understanding of the risk involved. Management controls within the Investment Board were inadequate to identify problems before losses occurred.
 
95-15
Financial and Compliance Audit of the State of Wisconsin, Statewide Single Audit 1993-94
  This audit was performed at the request of state agencies, to meet requirements of the federal Single Audit Act of 1984 and the provisions of Office of Management and Budget Circular A-128. We identified $480,402 in questioned costs and include 39 audit recommendations to improve compliance with federal requirements.
 
95-14
Financial Audit of Wisconsin Gaming Commission
  The FY 1993-94 financial statements of the Lottery and the Racing, Indian Gaming, and Charitable Gaming programs are fairly presented in all material respects.
 
95-11
Debt Collection in State Agencies
  State agencies report over $1.8 billion in delinquent debt. While much of the reported debt cannot be expected to be collected, collections could be increased through more effective use of technology, more aggressive use of techniques such as state income tax refund intercepts, increased inter-governmental cooperation, and increased use of private collection firms.
 
95-7
Wisconsin Gaming Commission
  If public accountability can be maintained, an increased reliance on contracting for lottery services could shift the Commission’s focus from day-to-day operations to the broader issue of regulation of the gaming industry. However, the potential benefits of contracting for security services are not as evident.
 
94-18
Risk Management Program, Department of Administration
  The Department has taken several steps to address the State's increasing workers' compensation costs, although additional steps to control costs are suggested. Estimated costs to clean the State's hazardous waste sites are expected to exceed $18 million.
 
94-14
Wisconsin Gaming Commission
  Over $446,000 in Lottery program funds that were intended for property tax relief were used by the Gaming Commission to cover the costs of providing oversight of Indian Gaming activities. The audit recommends the Lottery program be repaid these funds.
 
94-13
Department of Employe Trust Funds, for Calendar Year 1992
  The Wisconsin Retirement System appears to be a financially sound public employe retirement system. However, a fund deficit of $110.4 million in the Duty Disability program for protective employes is expected to require over 30 years to eliminate.
 
94-12
Financial and Compliance Audit of the State of Wisconsin, Statewide Single Audit 1992-93
  The single audit tested state agency compliance with federal requirements in 30 major federal programs. The report identifies questioned costs of $114,779 and includes 37 audit recommendations to improve compliance with federal requirements.
 
93-27
Office of the State Treasurer
  A report on the activities of the Office of the State Treasurer includes a recommendation to eliminate an investments record-keeping function that is no longer necessary.
 
93-17
Financial and Compliance Audit of the State of Wisconsin, Statewide Single Audit 1991-92
  The single audit tested state agency compliance with federal requirements in 36 major federal programs. The report identifies questioned costs of $86,754 and includes 43 audit recommendations to improve compliance with federal requirements.
 
93-13
Department of Employe Trust Funds, for Calendar Year 1991
  The financial statements of the Wisconsin Retirement System and other smaller programs administered by the Department of Employe Trust Funds are fairly presented.
 
93-7
Lottery, Gaming Commission
  Although this financial audit and program evaluation found weaknesses related to internal controls and budgetary procedures, it also found that steps had been taken to address previously identified employe morale problems and security concerns.
 
93-2
Wisconsin Lottery's Financial Management Practices
  The Lottery Board applied $2.6 million in fees collected from retailers to costs associated with its on-line retailer network, allowing the Board to use funds appropriated for the network for other purposes.
 
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Judiciary

12-13
Crime Victim and Witness Assistance Surcharge Revenue
  Circuit courts assess the surcharge for felony and misdemeanor convictions. A decrease in the number of criminal charges and convictions, as well as unpaid surcharges, may help explain the decline in surcharge revenue in recent years despite an increase in the surcharge amount. Although unrelated to the decline in revenue, we found that some surcharge revenue has not been deposited into the correct state appropriations.
  full report, PDF file (775 KB)
 
08-3
17-Year-Old Offenders in the Adult Criminal Justice System, Department of Corrections
  From 2002 through 2006, 17-year-olds were most frequently charged with property crimes, such as theft and burglary. During the period we reviewed, 585 17-year-old offenders were admitted to prison and 10,632 were placed on probation. Fewer than one-half successfully completed their probation, and nearly one-half of those released from prison in 2002 were reincarcerated within 3 years. Returning 17-year-olds to the juvenile justice system could cost $53.5 to $82.4 million annually.
  report highlights (PDF - 463K) or (HTML)
  full report—Program Issues (PDF - 672K)
Listen Now
 
07-9
Allocation of Prosecutor Positions, Department of Administration
  County-level prosecutors, including district attorneys, deputy district attorneys, and assistant district attorneys, are state employees. State expenditures for 424.65 full-time equivalent prosecutor positions totaled $44.4 million in FY 2005-06. We include recommendations to improve the quality of data used to estimate staffing needs, which vary among the counties.
  report highlights (PDF - 463K) or (HTML)
  full report—Program Issues (PDF - 672K)
Listen Now
 
96-5
Determining the Need for Circuit Court Judges, Director of State Courts
  The State’s methodology for measuring judicial workload is capable of providing objective and comparable information on the need for additional judges; however, recent data used in the methodology are incomplete and need to be changed to yield more reliable information.
 
94-23
Office of the State Public Defender
  Increasing costs for indigent defense representation can be partially controlled by improved management, especially of private bar services. More aggressive procedures to collect from clients whose financial condition improves could yield $4.7 to $6.5 million annually.
 
94-15
Transcription Technology, Wisconsin Circuit Courts
  The reporting and transcribing of circuit court proceedings could be made more efficient by the effective use of available audio and computer technology.
 
94-3
Sentencing Commission
  Guidelines have been established for approximately 70 percent of felony cases, and voluntary use by judges is increasing. The Commission needs to continue to update the guidelines to reflect sentencing practice and statutory changes.
 
93-12
Inmate Litigation, Department of Corrections and Department of Justice
  State agencies spent over $1.55 million in FY 1991-92 on prison inmate lawsuits. While the right of inmates to file lawsuits is protected by state and federal statutes, the prisons' internal complaint review process serves as a viable, and inexpensive, alternative to lawsuits.
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