Section 301.32 - Property of prisoners, residents and probationers(1) PROPERTY DELIVERED TO WARDEN OR SUPERINTENDENT; CREDIT AND DEBIT. All money and other property delivered to an employee of any state correctional institution for the benefit of a prisoner or resident shall be delivered to the warden or superintendent, who shall enter the property upon his or her accounts to the credit of the prisoner or resident. The property may be used only under the direction and with the approval of the superintendent or warden and for the crime victim and witness assistance surcharge under s. 973.045(4), the delinquency victim and witness assistance surcharge under s. 938.34(8d) (c), the deoxyribonucleic acid analysis surcharge under s. 973.046(1r), the child pornography surcharge under s. 973.042, the drug offender diversion surcharge under s. 973.043, victim restitution under s. 973.20(11) (c), or the benefit of the prisoner or resident. If the money remains uncalled for for one year after the prisoner's or resident's death or departure from the state correctional institution, the superintendent shall deposit it in the general fund. If any prisoner or resident leaves property, other than money, uncalled for at a state correctional institution for one year, the superintendent shall sell the property and deposit the proceeds in the general fund, donate the property to a public agency or private, nonprofit organization or destroy the property. If any person satisfies the department, within 5 years after the deposit, of his or her right to the deposit, the department shall direct the department of administration to draw its warrant in favor of the claimant and it shall charge the same to the appropriation made by s. 20.913(3) (bm).(2) CENTRAL RECEPTION UNIT; EXCEPTION. Notwithstanding sub. (1) and s. 302.13, an inmate account need not be opened or maintained for an inmate placed at the central reception unit at the Dodge Correctional Institution.(3) PROPERTY DELIVERED TO EMPLOYEE. All money or other property paid or delivered to a probation, extended supervision and parole agent or other employee of the department by or for the benefit of any person on probation, extended supervision or parole shall be immediately transmitted to the department and it shall enter the same upon its books to his or her credit. The property shall be used only under the direction of the department.Amended by Acts 2015 ch, 355,s 6, eff. 7/1/2016.Amended by Acts 2013 ch, 20,s 2150, eff. 1/1/2014.1989 a. 31 ss. 980, 981, 2569; 1991 a. 189, 315; 1993 a. 16; 1995 a. 27, 417; 1997 a. 27, 283, 289; 2001 a. 103; 2005 a. 25, 433. Sub. (1) and s. 973.20(11) (c) codify common law by specifically authorizing the Department of Corrections to take restitution from an inmate's account at an amount or a percentage the department determines is reasonable for payment to victims. State v. Williams, 2018 WI App 20, 380 Wis. 2d 440, 909 N.W.2d 177, 17-0320. The Department of Corrections was authorized under sub. (1) to take money delivered to the defendant's prison account to satisfy unpaid restitution ordered in a judgment that imposed a sentence that the defendant had completed because using that money to pay restitution was for the defendant's benefit within the meaning of sub. (1), regardless of whether the restitution ordered in the judgment was directly enforceable against the defendant. Markovic v. Litscher, 2018 WI App 44, 383 Wis. 2d 576, 916 N.W.2d 202, 17-2206. This section does not create a property interest in items prohibited by administrative rule because these items have not been delivered to prison employees for the benefit of inmates. Prohibited items are contraband subject to seizure. Escobar v. Landwehr, 837 F. Supp. 284 (1993).