Wisconsin Code § 20.920

Contingent funds
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(1) DEFINITIONS. In this
section:
(a) “Agency head” means the constitutional officer, secretary,
commissioner, executive or administrative officer or body serving
as appointing authority for staff of a state agency.
(b) “Contingent fund” means an amount of money set aside
for a state agency to use in making small payments.
(c) “Secretary” means the secretary of administration.
(2) ESTABLISHMENT. (a) With the approval of the secretary,
each state agency may establish a contingent fund. The secretary
shall determine the funding source for each contingent fund, total
amount of the fund, and maximum payment from the fund.
(b) No part of a contingent fund may be utilized to pay the
salary or wages of an employee of a state agency.
(c) All moneys in a contingent fund, except petty cash accounts established under s. 16.52 (7), shall be deposited in a separate account in a public depository approved by the secretary or
his or her designee. The agency head of each state agency having
a contingent fund is responsible for all disbursements from the
fund, but the agency head may delegate the responsibility for administration of the fund to a custodian, who shall be an employee
of the agency. State agency invoices which qualify for payment
from a contingent fund may be paid by check, share draft or other
draft drawn by the agency head or custodian against the account.
No such invoice need be submitted for audit prior to disbursement. After making each disbursement, the agency head shall
file with the secretary a claim for reimbursement of the contingent fund on a voucher which shall be accompanied by a copy of
the invoice to be reimbursed. Upon audit and approval of the
claim by the secretary, the department of administration shall reimburse the contingent fund with the total amount lawfully paid
therefrom.

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