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Bill

AB 793

Relating to: creating an Office of Internal Audit attached to the Department of Employee Trust Funds. (FE)

2025-2026 Regular Session Introduced by Elijah Behnke and 10 co-sponsors

Wisconsin creates an internal audit office within the Department of Employee Trust Funds to improve oversight of the state's public employee pension and benefits system.

Failed to pass notwithstanding the objections of the Governor pursuant to Joint Rule 82
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Bill Summary · AB 793

Legislative bill overview

AB 793 creates a new Office of Internal Audit within Wisconsin's Department of Employee Trust Funds (ETF). This office would establish independent audit capabilities to review ETF operations, financial management, and compliance with state and federal regulations. The bill establishes the structural framework and authority for this internal audit function.

Why is this important

The Department of Employee Trust Funds manages billions in pension and benefits for Wisconsin public employees, making financial oversight critical. Creating dedicated internal audit capacity could strengthen accountability, identify operational inefficiencies, and help prevent financial mismanagement in a high-stakes program affecting hundreds of thousands of public workers and retirees.

Potential points of contention

  • Cost and staffing: Questions about how many auditors will be hired, what the annual budget will be, and whether this duplicates existing oversight from external auditors or the Legislative Audit Bureau
  • Independence and reporting structure: Uncertainty about whether the internal audit office will have sufficient independence from ETF leadership and to whom audit findings will be reported (creating potential conflicts of interest)
  • Scope of authority: Ambiguity about what powers the office will have to access records, compel cooperation, and enforce recommendations versus advisory-only status

Compiled from official sources — confirm details with the bill’s official record.

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