BUDGET AND ACCOUNTS, DEPARTMENT OF


                     History and Organization

  The Board of Public Affairs, created in 1911 and succeeded by the
Budget Bureau in 1929, was reorganized into the Department of
Budget and Accounts by Chapter 9, Laws of 1947, effective July 1,
1947. Duties relate to the budget system of the state, preauditing,
centralized accounting, check-writing, financial statements and
statistics, and administrative and budget analysis.
  The director of budget and accounts is appointed by the Governor,
by and with the advice and consent of the senate, for a 6-year term.
The director may be removed by the Governor but only by and with
the consent of a majority of the members of the senate. He is the
financial aide and advisor of the Governor and is in effect the secre-
tary of the Joint Committee on Finance and of the Emergency Board.
His duties are not to determine policies but rather, as an expert, to
advise and assist both the Governor and legislature in financial
matters.


                      The Governor's Budget

  Wisconsin's budget system centers around the executive budget,
which is transmitted by the Governor to the legislature on or before
February 1 in the odd-numbered years, at the time he delivers his
biennial budget message. This budget is compiled by the director
of budget and accounts but presents the recommendations of the
Governor. For the information of the legislature, it shows in paral-
lel columns, the actual receipts and disbursements of all state depart-
ments and institutions in the 3 fiscal years preceding the year in
which the budget is issued, the estimated receipts and disbursements
of the current year; the department's requests for the next 2 years;
explanatory material on programs accompanies the statistical budget;
and the appropriations recommended by the Governor.
   With the budget the Governor also presents the executive budget
bills for the general fund, the highway fund, the conservation fund
and the miscellaneous segregated funds. The budget bills, like the
budget, are prepared by the director of budget and accounts under
instructions from the Governor at the termination of the Governor's
budget hearings.
   The executive budget bills incorporate the Governor's recommenda-
tions for appropriations for the succeeding biennium. Appropriations,
except those for highway construction and aids to local units, are
divided into 3 allotments: personal services, other operating expenses
and capital outlay.
   The legislature is not bound to follow the Governor's recommen-
dations, but the Governor may veto in whole or in part the budget
bill which the legislature finally passes. The net result is that the
biennial executive budget act is really a joint product of the
Governor and the legislature.


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