20.907 Receipts from gifts and other outside sources.

(1) Acceptance and investment. Unless otherwise provided by law, all gifts, grants, bequests, and devises to the state or to any state agency for the benefit or advantage of the state, whether made to trustees or otherwise, shall be legal and valid when approved by the joint committee on finance and shall be executed and enforced according to the provisions of the instrument making the same, including all provisions and directions in any such instrument for accumulation of the income of any fund or rents and profits of any real estate without being subject to the limitations and restrictions provided by law in other cases; but no such accumulation shall be allowed to produce a fund more than 20 times as great as that originally given.

(1m) Reporting. State agencies shall, by December 1 annually, submit a report to the joint committee on finance and the department of administration on expenditures made by the agency during the preceding fiscal year from nonfederal funds received as gifts, grants, bequests or devises. The department of administration shall prescribe a form, which the department may modify as appropriate for the various state agencies, that each state agency must use to report its expenditures as required under this subsection. The form shall require the expenditures to be reported in aggregate amounts as determined by the department of administration. The report shall also include a listing of in-kind contributions, including goods and services, received and used by the state agency during the preceding fiscal year.

(2) Custody and accounting. The secretary of administration shall have custody of all such gifts, grants, and bequests in the form of cash or securities. The department of administration shall keep a separate account for each state agency receiving such gifts, grants, and bequests, including therein investments, accumulations, payments, and any other transaction pertaining to such moneys. If no state agency is designated by the donor to carry out the purposes of the conveyance, the joint committee on finance shall appoint a state agency to act as trustee.

(3) Other statutes. Nothing contained in this section or s. 20.855 (6) (g) shall be deemed to abrogate any other statutes pertaining to gifts, grants, bequests and devises to specifically named state officers or agencies or to or for the use of the state.

(4) Audit. All moneys received by any state agency as income on the principal of funds received by such state agency as gifts, legacies, and devises and from membership fees and sale of publications and duplicates shall be expended under the direction of the proper authorities and the audit of the department of administration shall be for the sole purpose of ascertaining that such expenditures are lawfully made and authorized by the proper authorities of such state agency.

(5) Custody accounts.

(a) Except as provided in par. (b), all moneys that may come into the possession of any officer or employee of a state agency by virtue of his or her office or employment shall be deposited with the secretary of administration, regardless of the ownership thereof.

(b) Paragraph (a) does not apply whenever the disposition of moneys is otherwise provided by law or whenever a state agency receives moneys incident to an authorized activity that are not appropriated and not directed to be deposited with the secretary of administration and the agency promulgates a rule that prescribes procedures in accordance with ch. 34 for the deposit of the moneys.

(c) The secretary of administration shall establish an account for moneys received under par. (a) from each source and shall make payments and refunds from each account authorized under par. (e) as directed by the state agency depositing the moneys, unless otherwise provided by law. Each payment shall be made upon submission of a claim audited under s. 16.53 and paid by voucher from the appropriation under s. 20.855 (6) (j) in accordance with procedures established by the secretary of administration.

(d) Each account under this subsection shall be established in the appropriate fund, as determined by the secretary of administration.

(e) An account may be established and moneys expended therefrom under this subsection for any of the following purposes:

1. A trust account or deposit containing moneys which are owned or payable or may be determined to be owned by or payable to persons other than the state.

2. Deposit of checks, share drafts or other drafts drawn upon accounts containing insufficient funds.

3. Sales taxes collected by state agencies prior to the date prescribed for payment to the department of revenue.

4. Insurance loss receipts.

5. Income-producing securities donated to the state for a specified purpose.

6. Advances from residential care centers for children and youth and counties and moneys receivable from counties under s. 49.343.

7. Moneys held as the result of audit settlements pending appropriate disposition.

8. Rental revenues and expenses for temporary rental property held by the state.

9. Advance payments of program revenues.

10. Advance federal aid project payments.

11. Medicare expenses chargeable to counties.

12. Any contingent fund authorized by law, not directed to be deposited under a specific appropriation.

12e. Credit card interchange and association fees.

12r. Transfers from the income account of the state investment fund, to pay bank service costs under s. 34.045 (1) (bm).

13. Other purposes authorized by law.

(f) This subsection does not apply to bond revenues and expenditure of moneys therefrom. This subsection does not apply to deposit or expenditure of moneys for which a specific appropriation is made.

History: 1971 c. 41 s. 12; 1975 c. 39 s. 732 (1); 1977 c. 29; 1979 c. 34 s. 2102 (29) (a); 1981 c. 20; 1983 a. 27 s. 2202 (57); 1983 a. 368; 1985 a. 332 s. 251 (1); 1989 a. 50; 2003 a. 33, 320; 2005 a. 10; 2007 a. 20, 97; 2009 a. 180.