S76 • expenditures of $25.9 million were incurred during FY 2009-10 but charged to FY 2010-11 accounts.

In combination, actions to address the $19.4 million in lapses and $25.9 million in expenditures charged to FY 2010-11 accounts would reduce the General Fund's undesignated fund balance by $45.3 million.

We bring these matters to your attention in an effort to prevent similar occurrences in the future.

Please let me know if you have any questions.

The Honorable, The Senate:

The following lobbyists have been authorized to act on behalf of the organizations set opposite their names.

For more detailed information about these lobbyists and organizations and a complete list of organizations and people authorized to lobby the 2009-2010 session of the legislature, visit the Government Accountability Board's web site at: http://gab.wi.gov/

Alberts, John St. Croix Chippewa Indians of Wisconsin
Anthony, Susan Milwaukee Metropolitan Sewerage District
Antoniewicz, Gary Midwest Equipment Dealers Association Inc
Beil, Mickey Dane County
Beiriger, Jeffrey J American Subcontractors Association of Wisconsin
Beiriger, Jeffrey J Plumbing Heating Cooling Contractors - Wisconsin
Beiriger, Jeffrey J Southeastern Wisconsin Drywall & Plastering Contractors Association
Bender, James School Choice Wisconsin
Benen, Sandie GlaxoSmithKline Inc
Benske, John Amgen
Bentley, Marc S Marten Transport
Bentley, Marc S Wisconsin Engine Manufacturer & Distributor Alliance (WEMDA)
Bentley, Marc S Wisconsin Motor Carriers Association
Birkley, Michael Wisconsin Property Taxpayers Inc
Bloom, David M Wisconsin State Fire Chiefs Association
Blumenfeld, Michael AARP
Bodai, Alyson Humane Society of the United States, The
Brooks, Bryan Wisconsin Beer Distributors Association Inc
Brooks, Bryan Wisconsin Realtors Association
Brosnan, Sharon Thrivent Financial for Lutherans
Busalacchi, Maureen Health First Wisconsin (formerly Smoke Free Wisconsin)
Callanan, Susan Northwestern Mutual
Carey, Ray Smart Government, Inc.
Carey, Ray TDS Telecommunications Corporation
Carlson, Michael Gathering Waters Conservancy, Inc.
Casey, Brian Thrivent Financial for Lutherans
Childress, Jason Smart Government, Inc.
Childress, Jason TDS Telecommunications Corporation
Christianson, Peter C Hennessy Industries, Inc.
Christianson, Peter C Kraft Foods Global, Inc
Christianson, Peter C Wisconsin State Fire Chiefs Association
Cook, Andrew Marathon Oil Company (subsidiaries and affiliates)
Cook, C. Thomas Rehabilitation for Wisconsin in Action, Inc.
Crass, David Dairy Business Association
Deneen, Timothy United Transportation Union
Driessen, Anthony AAA Wisconsin
Driessen, Anthony American Chemistry Council
Driessen, Anthony American Massage Therapy Association, Wisconsin Chapter
Driessen, Anthony Bowling Centers Association of Wisconsin
Driessen, Anthony Consumer Data Industry Association
Driessen, Anthony PepsiCo, Inc.
Driessen, Anthony ThedaCare
Driessen, Anthony VITAS Health Corporation
Driessen, Anthony Wisconsin Amusement and Music Operators
Driessen, Anthony Wisconsin Association of Health Underwriters
Driessen, Anthony Wisconsin Association of Nurse Anesthetists
Driessen, Anthony Wisconsin Automatic Merchandising Council
Driessen, Anthony Wisconsin Library Association
Driessen, Anthony Wisconsin Rental Dealers Association
Driessen, Anthony Wisconsin Society of Podiatric Medicine
Duren, Kenneth Wisconsin State Attorney's Union
Early-Reinhard, Annie Molina Healthcare, Inc.
Early-Reinhard, Annie Steamfitters Local 601
Early-Reinhard, Annie Wisconsin Fire Protection Coalition

S77 Early-Reinhard, Annie Wisconsin Troopers Association Inc
Ebert, Dan WPPI Energy
Elliott, Steven Health First Wisconsin (formerly Smoke Free Wisconsin)
Elverman, Timothy J Milwaukee Metropolitan Sewerage District
Elverman, Timothy J Northwestern Mutual
Ermert, George Gathering Waters Conservancy, Inc.
Ermert, George Wisconsin Fire Protection Coalition
Ermert, George Wisconsin Troopers Association Inc
Essie, Patrick Distilled Spirits Council of the United States
Fonfara, Thomas Procter & Gamble Company, The
Ford, Michael School Choice Wisconsin
Foti, Steven Community Financial Services Association of America
Fucik, Patrick Sprint Corporation
Gackle, Josh Wind on the Wires
Gerlach, Chet Association of Wisconsin Tourism Attractions
Gerlach, Chet Sprint Corporation
Gerlach, Chet Tool & Die Machinists Association Of Wisconsin
Gerlach, Chet Wisconsin Ski Industries Association
Goyke, Gary R. Wisconsin Association of Taxicab Owners
Goyke, Gary R. Wisconsin Commercial Deer & Elk Farmers Association
Gustafson, Earl Wisconsin Paper Council
Hamm, Don National Farmers Organization
Heck Jr, James W Common Cause in Wisconsin
Hiniker, Stephen J 1000 Friends of Wisconsin
Hoffmann, Nathan SEIU Wisconsin State Council
Hoven, Timothy Columbia-St. Marys Inc
Hoven, Timothy Milwaukee Metropolitan Sewerage District
Hoven, Timothy Wisconsin Association of Local Health Departments and Boards
Howells, Thomas A Wisconsin Motor Carriers Association
Hubbard, Gregory Concerned Auto Recyclers of Wisconsin
Hubbard, Gregory Hertz Corporation, The
Hubbard, Gregory Milwaukee Metropolitan Sewerage District
Hubbard, Gregory Northwestern Mutual
Hubbard, Gregory Waste Management Inc
Husa, Sherry Managed Health Services Insurance Corporation
Jacquart, Steve Milwaukee Metropolitan Sewerage District
Jensen, Eric Wisconsin Beer Distributors Association Inc
Johns, Jason E Medco Health Solutions, Inc. & Affliates (formerly MedcoHealth Solutions, Inc.)
Johns, Jason E National Association of Theatre Owners of Wisconsin & Upper Michigan
Johns, Jason E National Solid Wastes Management Association
Johns, Jason E Wisconsin Physical Therapy Association
Johnson, Amy M. Lutheran Office for Public Policy in Wisconsin
Johnson, Douglas Q Midwest Hardware Association Inc
Johnson, Douglas Q Wisconsin Alliance of Hearing Professionals
Johnson, Kevin AstraZeneca Pharmaceuticals LP
Julius, Buddy AT&T Wisconsin
Kadansky, Richard S Marathon Oil Company (subsidiaries and affiliates)
Kammer, Peter Wisconsin Beer Distributors Association Inc
Kennedy, Bryan AFT - Wisconsin
Kilgore, Kathleen Academic Staff Professionals Representation Organization (ASPRO)
Kilgore, Kathleen Outdoor Advertising Association of Wisconsin
Krueger, Erin Distilled Spirits Council of the United States
Kuehn, Ronald W Herzing University
Kuehn, Ronald W Wisconsin Association of Health Underwriters
Kussow, Matthew Wisconsin Council of Religious and Independent Schools
Kussow, Michelle Visa U.S.A.
Kussow, Michelle Water Quality Association of Wisconsin
Kussow, Michelle Wisconsin Propane Gas Association
Lamb, Jordan Herzing University
Landin, Jeffrey G. Wisconsin Paper Council
Langenohl, Tony Northwestern Mutual
Legreid, Brad Wisconsin Dairy Products Association Inc
Malott, Melissa Clean Wisconsin Inc
Manke, Gary Midwest Equipment Dealers Association Inc
Manke, Gary Wisconsin Automotive Aftermarket Association Inc
Manke, Gary Wisconsin Automotive Parts Association
Mathie, J Scott Metropolitan Builders Association of Greater Milwaukee
McClenahan, William AT&T Wisconsin
McClenahan, William Gathering Waters Conservancy, Inc.
McClenahan, William Wisconsin Fire Protection Coalition
McClenahan, William Wisconsin Fraternal Congress
McCoshen, William J Atlantic Richfield Company (part of the BP Group)
McCoshen, William J Hewlett-Packard Company
McCoshen, William J Managed Health Services Insurance Corporation
McCoshen, William J Northwestern Mutual
McCoshen, William J Wal-Mart
McCoshen, William J Wisconsin Cheese Makers Association
McNally, Maureen Froedtert Health
Mettner, Michelle Children's Hospital & Health System
Mitchell, Susan School Choice Wisconsin
Moore, Thomas E Cigar Association of America Inc
Natzke, Ryan Wisconsin Association of Local Health Departments and Boards
Nelson, Lisa B. Wal-Mart
Nowak, Ellen Waukesha County
O'Connor, Alice Northern Natural Gas Company
O'Connor, Alice Sanofi Pasteur
O'Connor, Alice Wisconsin Association of Health Underwriters
O'Connor, Alice Wisconsin Counties Utility Tax Association
Osborne, Patrick Managed Health Services Insurance Corporation
Osborne, Patrick Marathon Oil Company (subsidiaries and affiliates)
Partenfelder-Moede, Peggy

S78 PLS Financial Services Inc.
Peachy, Craig United Transportation Union
Peters, Christa AFT - Wisconsin
Petersen, Eric J Atlantic Richfield Company (part of the BP Group)
Petersen, Eric J Rent-A-Center, Inc.
Pfaff, Shawn Managed Health Services Insurance Corporation
Pfaff, Shawn Wal-Mart
Pfaff, Shawn Wisconsin Cheese Makers Association
Radtke, Randall American Lung Association in Wisconsin Inc
Reopelle, Keith Clean Wisconsin Inc
Rodriguez, Anne WPPI Energy
Rogowski, Michael DirecTV Group, Inc.
Rogowski, Michael DISH Network, LLC
Rogowski, Michael McCain Foods USA Inc.
Rogowski, Michael Satellite Broadcasting & Communications Association (SBCA)
Rogowski, Michael University of Phoenix
Ryan, Maureen Wisconsin Coalition of Independent Living Centers
Schally, Timothy Motion Picture Association of America Inc
Scholz, Brandon Visa U.S.A.
Scholz, Brandon Water Quality Association of Wisconsin
Scholz, Brandon Wisconsin Propane Gas Association
Schooff, Susan American Council of Engineering Companies of Wisconsin
Schooff, Susan Community Financial Services Association of America
Severson, Paula Associated Builders and Contractors of Wisconsin Inc
Shafer, Kevin Milwaukee Metropolitan Sewerage District
Shepherd, Jeremey AT&T Wisconsin
Shepherd, Jeremey Gathering Waters Conservancy, Inc.
Shepherd, Jeremey Molina Healthcare, Inc.
Shepherd, Jeremey Wisconsin Fire Protection Coalition
Shepherd, Jeremey Wisconsin Fraternal Congress
Shepherd, Jeremey Wisconsin Troopers Association Inc
Smith, Amber Clean Wisconsin Inc
Sobotta, Russell Sanofi-Aventis
Spaeth, Sarah Waukesha County
Spector, Scott AFT - Wisconsin
Springer, Thomas J DirecTV Group, Inc.
Springer, Thomas J DISH Network, LLC
Springer, Thomas J Satellite Broadcasting & Communications Association
(SBCA)
Stenger, Scott Alliance of Wisconsin Retailers, LLC
Stenger, Scott American International Group, Inc.
Stenger, Scott CG Schmidt
Stenger, Scott Verizon Wireless
Stenger, Scott Wisconsin Athletic Trainers Association Inc
Storey, David Gogebic Taconite LLC
Strigel, Michael Gathering Waters Conservancy, Inc.
Stuart, Todd Wisconsin Industrial Energy Group Inc
Swandby, Janet R Academic Staff Professionals Representation Organization
(ASPRO)
Swandby, Janet R Outdoor Advertising Association of Wisconsin
Thompson, Daniel R League of Wisconsin Municipalities
Thompson, Jeffrey United Transportation Union
Tunis, Sandra Managed Health Services Insurance Corporation
Umhoefer, John Wisconsin Cheese Makers Association
Vickerman, Michael RENEW Wisconsin
Wadium, Mark Outagamie County Board of Supervisors
Walby, Kathleen Smart Government, Inc.
Walby, Kathleen TDS Telecommunications Corporation
Walker, Mindy Alliance of Wisconsin Retailers, LLC
Walker, Mindy American International Group, Inc.
Walker, Mindy Verizon Wireless
Walker, Mindy Wisconsin Athletic Trainers Association Inc
Walsh, Kenneth AT&T Wisconsin
Walsh, Kenneth Molina Healthcare, Inc.
Walsh, Kenneth Wisconsin Fire Protection Coalition
Walter, Katy Clean Wisconsin Inc
Welch, Robert Apartment Association of South Central Wisconsin
Welch, Robert Corrections Corporation of America
Welch, Robert Operating Engineers Local #139
Welch, Robert Safari Club International, Wisconsin Chapters
Welsh, Michael Wisconsin Association of Local Health Departments and Boards
Westrick, Paul Columbia-St. Marys Inc
Weyenberg, Greg AFT - Wisconsin
Wildeman, Anna Dairy Business Association
Wilson, A.J. Community Financial Services Association of America
Wilson, A.J. Milwaukee Metropolitan Sewerage District
Wilson, A.J. Northwestern Mutual
Wilusz, Edward Wisconsin Paper Council
Wininsky, Dona American Lung Association in Wisconsin Inc
Witynski, Curtis League of Wisconsin Municipalities
Zelenkova, Ramie Milwaukee Metropolitan Sewerage District
Zimmerman, Paul Wisconsin Farm Bureau Federation
Zukowski, Ryan Wisconsin Troopers Association Inc

Also available from the Wisconsin Government Accountability Board are reports identifying the amount and value of time state agencies have spent to affect legislative action and reports of expenditures for lobbying activities filed by organizations that employ lobbyists.

The Honorable, The Legislature:

We have completed a financial audit of WHA Television, as requested by the University of Wisconsin-Extension to fulfill the audit requirements of the Corporation for Public Broadcasting. The Corporation requires audited financial statements of public broadcasting entities to determine future funding levels.

WHA Television is licensed to the University of Wisconsin System's Board of Regents and is operated by the University of Wisconsin-Extension. WHA Television earned $17.3 million in revenues during fiscal year 2009-10, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.

S79 Our audit report contains WHA Television's financial statements and related notes as of and for the periods ended June 30, 2010, and June 30, 2009. We were able to issue an unqualified independent auditor's report on these statements.

We appreciate the courtesy and cooperation extended to us by University of Wisconsin-Extension staff during the audit.

The Honorable, The Legislature:

We have completed a financial audit of WHA Radio, as requested by the University of Wisconsin-Extension to fulfill the audit requirements of the Corporation for Public Broadcasting. The Corporation requires audited financial statements of public broadcasting entities to determine future funding levels.

WHA Radio is licensed to the University of Wisconsin System's Board of Regents and is operated by the University of Wisconsin-Extension. WHA Radio earned $10.7 million in revenues during fiscal year 2009-10, including state support, member contributions, funding from the Corporation for Public Broadcasting, and various other grants.

Our audit report contains WHA Radio's financial statements and related notes as of and for the periods ended June 30, 2010, and June 30, 2009. We were able to issue an unqualified independent auditor's report on these statements.

We appreciate the courtesy and cooperation extended to us by University of Wisconsin-Extension staff during the audit.

The Honorable, The Legislature:

This report is transmitted as required by s. 20.002(11)(f), Wisconsin Statutes, (for distribution to the appropriate standing committees under s. 13.172(3), Wisconsin Statutes) and confirms that the Department of Administration has found it necessary to exercise the "temporary reallocation of balances" authority provided by this section in order to meet payment responsibilities and cover resulting negative cash balances during the month of December 2010.

On December 13, 2010, the General Fund cash balance closed at a negative $14.4 million. The fund's cash balance increased to a positive $44 thousand on December 14, 2010. On December 30, 2010, the General Fund cash balance closed at a negative $213.8 million (its intra-month low). This negative balance continued through December 31, 2010, when the fund's cash balance closed at a negative $109.0 million. The negative balance was due to the difference in the timing of revenues and expenditures.

On December 17, 2010, the Medical Assistance Trust Fund cash balance closed at a negative $6.5 million. This negative balance continued through December 31, 2010, when the fund's cash balance closed at a negative $180.0 million (its intra-month low). The negative balance was due to the difference in the timing of revenues and expenditures.

On December 1, 2010, the Police and Fire Protection Fund cash balance closed at a negative $43.3 million (its intra-month low). This negative balance continued through December 31, 2010, when the fund's cash balance closed at a negative $39.2 million. The negative balance was due to the difference in the timing of revenues and expenditures.

On December 17, 2010, the Petroleum Inspection Fund cash balance closed at a negative $5.0 million (its intra-month low). This negative balance continued intermittently through December 31, 2010, when the fund's cash balance closed at a negative $804 thousand. The negative balance was due to the difference in the timing of revenues and expenditures.

The General Fund, Medical Assistance Trust Fund, Police and Fire Protection Fund, and Petroleum Inspection Fund shortfalls were not in excess of the statutory interfund borrowing limitations and did not exceed the balances of the funds available for interfund borrowing.

The distribution of interest earnings to investment pool participants is based on the average daily balance in the pool and each fund's share. Therefore, the monthly calculation by the State Controller's Office will automatically reflect the use of these temporary reallocations of balance authority and, as a result, the funds requiring the use of the authority will effectively bear the interest cost.

Referred to joint committee on Finance.