Wis. Stat. § 301.373
The department shall reimburse a county that operates a secured residential care center for children and youth that holds female juveniles in secure custody and that was established using funding from the grant program under 2017 Wisconsin Act 185, section 110 (4), for any annual net operating loss for the services and facilities offered to female juveniles. A county seeking reimbursement under this section shall submit its request and supporting financial statements for the prior fiscal year to the department and the legislative audit bureau in a format prescribed by the department. The department shall reimburse the county for the amount of the net operating loss, as determined by the legislative audit bureau under s. 13.94(1) (v), from the appropriation under s. 20.410(3) (f). The department may pay for the cost of the audit by the legislative audit bureau under s. 13.94(1) (v) from the appropriation under s. 20.410(3) (f).
Wis. Stat. § 301.373