(1) ADDITIONAL
COUNTIES. A public library system shall allow in its organizational structure
for additional counties to join after the system is established.
(2) PLANS FOR USE OF STATE AID. Annually, a
system shall file a plan for the use of the state aid it will receive. In a
federated system such plan shall indicate the funds to be used by the system
for system services.
(3) FILING
SERVICE CONTRACTS. A public library system shall file with the division for
library services copies of all contracts regarding services. Included shall be
intersystem contracts; contracts with other types of libraries, information
centers, and educational organizations; and any interstate contracts developed.
A federated system, additionally, shall file contracts concerning system
organization, and services among its members.
(4) REPORTING AND FINANCIAL REQUIREMENTS.
Each system shall:
(a) Maintain all official
records at the system administrative headquarters for at least 10
years.
(b) Maintain appropriate
public records of the system's financial activities in accordance with accepted
accounting practices.
(c) File an
annual report on a form prescribed by the division, describing its operations
and reporting on its income, expenditures, and programs.
(d) Contract with a certified public
accountant to audit the public library system's general purpose financial
statements for the fiscal year. The audit shall be conducted in accordance with
all applicable federal laws and regulations, Wisconsin Statutes and
administrative rules, and all of the following:
1. Generally accepted auditing
standards.
2. Governmental auditing
standards issued by the U.S. Comptroller General.
4. The provisions of the United States office
of management and budget, uniform administrative requirements, cost principles,
and audit requirements for federal awards under 2 CFR, part
200.
(e) Maintain financial statements
present in the auditor's report that comply with generally accepted accounting
principles promulgated by the government accounting standards board.
(f) Submit a corrective action plan to the
department for any audit which the department determines is not in compliance
with this section.
Notes
Wis. Admin. Code Department of Public Instruction
PI 6.06
Cr. Register, June,
1972, No. 198, eff. 7-1-72; r. (2), (5), (7) to (11), renum. (3), (4) and (6)
to be (2) to (4) and am. (2) and (4) (a), Register, September, 1992, No. 441,
eff. 10-1-92; CR 10-139: r. and recr. (4) (d), cr. (4) (e), (f) Register May
2011 No. 665, eff. 6-1-11.
Amended by,
CR 19-069: r. (4) (d) 3., cr. (4) (d) 4.
Register
February 2020 No. 770, eff.
3/1/2020
Audits of State and Local Governmental Units may be
obtained from the American Institute of Certified Public Accountants, 1211
Avenue of the Americas, New York, NY 10036-8775.
Governmental Accounting and Financial Reporting Standards
may be obtained from the Governmental Accounting Standards Board of the
Financial Accounting Foundation, High Ridge Park, Stamford, CT
06905-0821.
Standards for Audits of Governmental Organizations,
Programs, Activities and Functions by the Comptroller General of the United
States may be obtained from Superintendent of Documents, Public Documents
Department, U.S. Government Printing Office, Washington, D.C. 20402.
All of the above publications are available for
examination at the Department of Public Instruction, School Financial Services
Team, 125 South Webster Street, Madison,
WI
