Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SJR106

Introduced
2/7/24  
Refer
2/7/24  

Caption

Accounting and expenditure of state funds and reduction of deficit (first consideration).

Impact

The amendment requires that any existing deficits in state funds be reduced by at least 10% of any anticipated tax revenue increases each fiscal year. Once a deficit is eliminated, the legislature will be prohibited from passing any bill that would create a projected deficit in that fund. This introduces a measure of fiscal discipline into the state’s budgetary process, encouraging more responsible management of taxpayer dollars and aiming to prevent future fiscal imbalances.

Summary

SJR106 is a proposed constitutional amendment that aims to refine how the state of Wisconsin accounts for and expends its funds. Specifically, it mandates that the state adhere to Generally Accepted Accounting Principles (GAAP) when reporting all financial transactions. This change is significant as it seeks to enhance transparency and accountability in state finances, giving the public clearer insight into the fiscal management and financial health of the state’s budget.

Contention

While proponents argue that SJR106 provides a necessary framework for better financial monitoring and accountability, critics may express concerns regarding the ongoing flexibility and responsiveness of the legislature. By tying the hands of lawmakers in terms of budgetary provisions after deficits are cleared, some may worry that the amendment could limit the state's ability to respond to urgent financial needs or to invest in critical services. Thus, the bill has generated discussions about the balance between fiscal responsibility and the legislature's operational flexibility.

Companion Bills

No companion bills found.

Previously Filed As

WI SJR144

Accounting and expenditure of state funds and reduction of deficit (first consideration).

WI HB2

Relative to state fees, funds, revenues, and expenditures.

WI SF1735

Accounting requirements establishment for school expenditures on advertising and event sponsorships

WI SJR145

State contracts for stationery and printing (first consideration).

WI AJR146

State contracts for stationery and printing (first consideration).

WI H5201

State Financial Accounting

WI HB06312

An Act Concerning The Inclusion Of The State's Tax Expenditures As A Consideration Of The Fiscal Controls Of The State.

WI AJR133

Legislative suspension of rules promulgated by state agencies (first consideration).

WI AJR124

Requiring legislative approval for the expenditure or obligation, encumbrance, or other commitment of bond revenue for purposes of conservation and nature-based outdoor recreation in Wisconsin and for the expenditure of moneys from a fund created by law specially for any such purpose (first consideration).

WI HCR2011

Higher education; expenditures; appropriation; limits

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