Wisconsin Code § 563.65

Proper and legitimate expenditures; reimbursement and waiver
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If a financial audit of a licensed organization shows that an expenditure of bingo funds was not a
proper and legitimate expenditure and the department requests
that the licensed organization reimburse the appropriate bingo account in an amount equal to the amount so expended, the licensed
organization may appeal the request to the department. The department may waive or reduce the amount of any such reimbursement if the licensed organization presents evidence satisfactory to
the department that the licensed organization acted in good faith
and by mistake or inadvertently in so expending the funds.

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