creating an Office of Internal Audit attached to the Department of Employee Trust Funds

Wisconsin Legislature: SB788: Bill Text

Skip navigation

Home

Documents

Senate

Assembly

Committees

Service Agencies

Docs

Options

Help

2025 Biennium

Statutes

Admin. Rules

Indices

Miscellaneous

Archives

Home

Bill, Rule, and Appointment Histories

Senators

Representatives

Committees

Text of Introduced Proposals

Amendment Text

Acts

Veto Messages

Enrolled Bills

Votes

Assembly and Senate Floor Calendars

Schedule of Committee Activities

Assembly and Senate Journals

Committee Records (ROCPs)

Legislative Rules

All Session-Related Documents

Subject Index to Acts

Subject Index to Legislation

Subject Index to Journals

Author Index to Legislation

Subject Index to Clearinghouse Rules

Miscellaneous Budget Documents

Executive Orders

Rulings of the Chair

Wisconsin Supreme Court Rules

Opinions of the Attorney General

Town Law Forms

Law

Districts

Session

Drafting Files

Feeds

Preferences

Show tree

Hide tree

Feedback

Help

Home

Senate Home

Senators

Committees

Session

Chief Clerk

Sergeant at Arms

Civics Education

Human Resources
Assembly Home

Representatives

Committees

Session

Chief Clerk

Sergeant at Arms

Human Resources
Schedule

Joint

Senate

Assembly

Study
Legislative Audit Bureau

Legislative Council

Legislative Fiscal Bureau

Legislative Human Resources Office

Legislative Reference Bureau

Legislative Technology Services Bureau

Menu
»
2025
»
Related Documents
»
Proposal Text
»
SB788: Bill Text

Up

Up

2025 - 2026 LEGISLATURE
LRB-5625/1
MIM:ads&klm
2025 SENATE BILL 788
December 22, 2025 - Introduced by Senator
Wanggaard
, cosponsored by Representatives
Franklin
,
Born
,
Behnke
,
Dittrich
,
Duchow
,
Gundrum
,
Knodl
,
Moses
,
Murphy
,
O'Connor
and
Wichgers
. Referred to Committee on Government Operations, Labor and Economic Development.
SB788,1,4
1
An Act

to amend
15.165 (title), 16.50 (3) (b), 16.505 (1) (intro.), 20.923 (7)
2
(intro.) and 20.923 (7) (a);
to create
15.165 (5), 16.505 (2d), 40.03 (1) (dm),
3
40.03 (4m) and 230.08 (2) (pb) of the statutes;
relating to:
creating an Office
4
of Internal Audit attached to the Department of Employee Trust Funds.
Analysis by the Legislative Reference Bureau
This bill creates an Office of Internal Audit attached to the Department of Employee Trust Funds and provides for an internal auditor within that office. Under the bill, the office plans and conducts audits of activities and programs administered by ETF, among other responsibilities.
The bill requires the Employee Trust Funds Board to appoint an internal auditor outside the classified service who reports directly to the board. Currently, the internal auditor for ETF reports to the secretary of ETF. Under the bill, the internal auditor is assigned to general senior executive group 1, which is the same group to which the assistant deputy secretary of ETF is assigned.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SB788,1
1
Section
1
.
15.165 (title) of the statutes is amended to read:
SB788,2,2
2
15.165
(title)
Same; attached boards
and offices
.
SB788,2
3
Section
2
.
15.165 (5) of the statutes is created to read:
SB788,2,9
4
15.165
(5)

Office of internal audit.
There is created an office of internal
5
audit that is attached to the department of employee trust funds under s. 15.03.
6
The office shall be under the direction and supervision of an internal auditor who
7
shall be appointed by the employee trust funds board and serve outside the
8
classified service. The internal auditor shall report directly to the employee trust
9
funds board.
SB788,3
10
Section
3
.
16.50 (3) (b) of the statutes is amended to read:
SB788,2,17
11
16.50
(3)
(b) No change in the number of full-time equivalent positions
12
authorized through the biennial budget process or other legislative act may be made
13
without the approval of the joint committee on finance, except for position changes
14
made by the governor under s. 16.505 (1) (c), (2), or (2j), by the investment board
15
under s. 16.505 (2g),
by the employee trust funds board under s. 16.505 (2d),
or by
16
the board of regents of the University of Wisconsin System under s. 16.505 (2m) or
17
(2p).
SB788,4
18
Section
4
.
16.505 (1) (intro.) of the statutes is amended to read:
SB788,2,21
19
16.505
(1)
(intro.) Except as provided in subs. (2),
(2d),
(2g), (2j), (2m), and
20
(2p), no position, as defined in s. 230.03 (11), regardless of funding source or type,
21
may be created or abolished unless authorized by one of the following:
SB788,5
22
Section
5
.
16.505 (2d) of the statutes is created to read:
SB788,3,3
1
16.505
(2d)

The employee trust funds board may create or abolish a full-time
2
equivalent internal auditor position or portion thereof funded from revenues
3
appropriated under s. 20.515 (1) (w).
SB788,6
4
Section

6
.
20.923 (7) (intro.) of the statutes is amended to read:
SB788,3,23
5
20.923
(7)

General senior executive positions.
(intro.) The salary ranges
6
for the director and the executive assistant of the Wisconsin Technical College
7
System and for the secretary, deputy secretary,
and
assistant deputy secretary
, and
8
internal auditor
of the department of employee trust funds shall be contained in the
9
recommendations of the administrator of the division of personnel management in
10
the department of administration under s. 230.12 (3) (e). The board of the
11
Wisconsin Technical College System shall set the salaries for the director and
12
executive assistant of the Wisconsin Technical College System within the range to
13
which the positions are assigned to recognize merit, to permit orderly salary
14
progression, and to recognize competitive factors. The employee trust funds board
15
shall set the
salary

salaries
for the secretary
and the internal auditor
of the
16
department of employee trust funds within the range to which
the

each
position is
17
assigned to recognize merit, to permit orderly salary progression, and to recognize
18
competitive factors. The salary of the deputy secretary of the department of
19
employee trust funds and the salary of the assistant deputy secretary of the
20
department of employee trust funds shall be set in accordance with subs. (8) and (9),
21
respectively. The salary of any incumbent in the positions identified in pars. (a) and
22
(b) may not exceed the maximum of the salary range for the group to which the
23
position is assigned. The positions are assigned as follows:
SB788,7
24
Section

7
.
20.923 (7) (a) of the statutes is amended to read:
SB788,4,4
1
20.923
(7)
(a) The positions assigned to general senior executive group 1 are
2
the executive assistant of the Wisconsin Technical College System
and
,
the
3
assistant deputy secretary of the department of employee trust funds
, and the
4
internal auditor of the department of employee trust funds
.
SB788,8
5
Section
8
.
40.03 (1) (dm) of the statutes is created to read:
SB788,4,8
6
40.03
(1)
(dm) Shall develop and implement policies, principles, and directives
7
for the office of internal audit and fix the compensation of the internal auditor
8
provided for under s. 15.165 (5).
SB788,9
9
Section
9
.
40.03 (4m) of the statutes is created to read:
SB788,4,13
10
40.03
(4m)

Office of internal audit.
(a) The office of internal audit shall
11
provide independent assurance that the public employee trust fund assets under
12
the control of the department are safeguarded for the purpose of ensuring the
13
fulfillment of the benefit commitments to individuals under this chapter.
SB788,4,15
14
(b) The internal auditor may review any activity, information, or record of the
15
department that relates to the administration of the fund.
SB788,4,19
16
(c) The internal auditor shall plan and conduct audit activities, including
17
external audits, risk assessments, research projects, and management reviews,
18
under the direction of the board and in accordance with policies, principles, and
19
directives determined by the board.
SB788,4,22
20
(d) The internal auditor shall monitor the department’s compliance with
21
applicable legal requirements and contracts entered into by the department and
22
the board.
SB788,5,11
23
(e) Notwithstanding s. 230.08 (2) (pb), if an employee of the department
1
holding the position of internal auditor in the classified service has achieved
2
permanent status in class before the effective date of this paragraph .... [LRB
3
inserts date], and is appointed by the employee trust funds board under s. 15.165
4
(5) while serving in that position in the unclassified service, that employee shall
5
retain reinstatement privileges as set forth in s. 230.33 (1m). An employee of the
6
department holding the position of internal auditor in the classified service on the
7
effective date of this paragraph .... [LRB inserts date], who has not achieved
8
permanent status in class in any position at the department on that date, shall have
9
reinstatement privileges as set forth in s. 230.33 (1m) if the employee successfully
10
completes service equivalent to the probationary period required in the classified
11
service for the position that such an employee holds on that date.
SB788,10
12
Section
10
.
230.08 (2) (pb) of the statutes is created to read:
SB788,5,13
13
230.08
(2)
(pb)

The internal auditor appointed under s. 15.165 (5).
SB788,13
14
Section
13
. Nonstatutory provisions.
SB788,5,18
15
(
1
)
Incumbent internal auditor
. The individual holding the position of
16
internal auditor in the department of employee trust funds on the day before the
17
effective date of this subsection shall continue to serve in that position until an
18
internal auditor is appointed under s. 15.165 (5)
.
SB788,5,19
19
(end)

Down

Down

/2025/related/proposals/sb788

true

proposaltext

/2025/related/proposals/sb788

proposaltext/2025/REG/SB788

proposaltext/2025/REG/SB788

section

true

Menu
»
2025
»
Related Documents
»
Proposal Text
»
SB788: Bill Text

×

Details for

PDF view

Link
(Permanent link)

Bookmark this location

View toggle

Go to top of document

Search in this chapter

Search in this section

Search in this agency

Search in this chapter group

Search in this chapter

Search in this section

Cross references for section

Acts affecting this section

References to this

1970 Statutes Annotations

Appellate Court Citations

Administrative Code Index

Reference lines

Clear highlighting