229.834 Budgets; rates and charges; audit. A district shall adopt a calendar year as its fiscal year for accounting purposes. The district board shall annually prepare a budget for the district. Rates and other charges received by the district shall be used for the general expenses and capital expenditures of the district and to pay interest, amortization, and retirement charges on bonds. A district shall maintain an accounting system in accordance with generally accepted accounting principles and shall have its financial statements and debt covenants audited annually by an independent certified public accountant.
History: 1999 a. 167.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 229 - Public institutions.
229.11 - First class city museums.
229.12 - Board of trustees, composition.
229.13 - Board of trustees; annual meeting and general functions.
229.14 - Director and employees; curators.
229.15 - Museum funds; expenditures.
229.16 - Donations and miscellaneous receipts.
229.17 - Site, buildings and equipment.
229.18 - Accountability; reports.
229.19 - Applicability of sections 229.11 to 229.18.
229.21 - First class city auditoriums and music halls.
229.23 - Property and finance.
229.40 - Legislative declaration.
229.42 - Creation and organization.
229.435 - Certification of board members.
229.44 - Powers of a district.
229.45 - Powers granted to sponsoring municipality.
229.46 - Certain contracting requirements.
229.461 - Development agreement, non-relocation agreement, lease.
229.477 - Dissolution of a district.
229.50 - Special debt service reserve funds.
229.52 - Bonds not public debt.
229.54 - Responsibility to sports and entertainment arena facilities.
229.56 - Funding and refunding bonds.
229.57 - Budgets; rates and charges; audit.
229.64 - Legislative declaration.
229.66 - Creation and organization.
229.68 - Powers of a district.
229.685 - Special fund tax revenues.
229.69 - Powers granted to a city or a county in a district.
229.70 - Minority contracting goals; disabled veteran-owned business contracting goals.
229.71 - Dissolution of a district.
229.72 - Issuance and negotiability of bonds.
229.74 - Special debt service reserve funds.
229.75 - Bonds not public debt.
229.79 - Budgets; rates and charges; audit.
229.81 - Assistance by state agencies.
229.820 - Legislative declaration.
229.822 - Creation and organization.
229.824 - Powers of a district.
229.8245 - Limitations on district.
229.825 - Special fund tax revenues.
229.8257 - Football stadium facility maintenance and operating cost fund.
229.826 - Powers granted to a municipality or county.
229.8273 - Minority, disabled veteran, and women contracting.
229.828 - Dissolution of a district.
229.829 - Issuance and negotiability of bonds.
229.830 - Special debt service reserve funds for moral obligation pledge.
229.831 - Bonds not public debt.
229.834 - Budgets; rates and charges; audit.
229.840 - Legislative declaration.
229.842 - Creation and organization.
229.844 - Powers of a district.
229.845 - Minority contracting goals; disabled veteran-owned business contracting goals.
229.846 - Powers granted to a sponsoring city.
229.847 - Dissolution of a district.
229.848 - Transfers; transfer agreements.
229.849 - District bonds and debt not public debt.
229.850 - Special fund for payment of principal and interest costs on certain bonds.