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59.58(4)(b)5. 5. Assurances of employment to employees of the transportation systems and priority of reemployment of employees who are terminated or laid off.
59.58(4)(b)6. 6. Assurances of first opportunity of employment in order of seniority to employees of any nonacquired system, affected by a new, competitive or supplemental public transportation system, in unfilled nonsupervisory positions for which they can qualify after a reasonable training period.
59.58(4)(b)7. 7. Paid training or retraining programs.
59.58(4)(b)8. 8. Signed written labor agreements.
59.58(4)(c) (c) An agreement under par. (b) may include provisions for the submission of labor disputes to final and binding arbitration by an impartial umpire or board of arbitration acceptable to the parties.
59.58(4)(d) (d) In all negotiations under this subsection, the county executive, if such office exists in the county, shall be a member of the county negotiating body.
59.58(5) (5)Specialized transportation services. The board may coordinate specialized transportation services, as defined in s. 85.21 (2) (g), for county residents who are disabled or are aged 60 or older, including services funded under 42 USC 3001 to 3057n, 42 USC 5001 and 42 USC 5011 (b), under ss. 49.43 to 49.499 and 85.21 and under other public funds administered by the county.
59.58(6) (6)Regional transportation authority.
59.58(6)(a)(a) In this subsection:
59.58(6)(a)1. 1. "Authority" means the regional transportation authority.
59.58(6)(a)2. 2. "Region" means the geographic area composed of the counties of Kenosha, Milwaukee, Ozaukee, Racine, Walworth, Washington and Waukesha.
59.58(6)(b) (b) The counties of Kenosha, Milwaukee, Ozaukee, Racine, Walworth, Washington and Waukesha shall create a regional transportation authority. The governing body of the authority shall consist of the following members:
59.58(6)(b)1. 1. Seven members nominated by the governor, and with the advice and consent of the senate appointed, for 3-year terms, with each member designated to represent one of the counties in the region.
59.58(6)(b)2. 2. The secretary of transportation or his or her designee.
59.58(6)(b)3. 3. Three other members who are nominated by the governor, and with the advice and consent of the senate appointed, for 3-year terms.
59.58(6)(c) (c) The authority shall be responsible for the coordination of highway and transit programs in the region and for other responsibilities as specified for the authority by the legislature.
59.58(6)(d) (d) The department of transportation may provide administrative support services to assist the authority in fulfilling its duties.
59.58(6)(e) (e) By November 15, 1992, the authority shall submit to the governor and to the chief clerk of each house of the legislature, for distribution to the legislature under s. 13.172 (2), a report on the activities of the authority. The report shall include all of the following:
59.58(6)(e)1. 1. A plan to improve the coordination and priority of federal, state and local expenditures for highways in the region that have a demonstrably regional impact.
59.58(6)(e)2. 2. A recommendation on additional functional responsibilities for the authority concerning highways in the region.
59.58(6)(e)3. 3. A plan to improve the coordinating and funding of expanded public transit in the region.
59.58(6)(e)3m. 3m. A recommendation on whether a transit security force should be created under the jurisdiction of the authority to provide for the public safety of transit programs in the region.
59.58(6)(e)3r. 3r. A recommendation on the use of bonding for public transit in the region, and the role of the authority in such bonding.
59.58(6)(e)4. 4. Recommendations for the assignment of responsibilities between the authority, the department of transportation and other governmental units, including any multicounty regional planning commission organized under s. 66.0309 that is located in the region.
59.58(6)(e)5. 5. A proposal that specifically identifies a permanent regional funding source to provide local funds for highway improvements in the region that have a demonstrably regional impact, and for the local portion of operating and capital costs of public transit that are not covered by passenger fares. In making its proposal, the authority shall consider at least the following funding sources:
59.58(6)(e)5.a. a. A local gas tax.
59.58(6)(e)5.b. b. A local vehicle registration fee.
59.58(6)(e)5.c. c. A local sales tax.
59.58(6)(e)5.d. d. A local motor fuel sales tax.
59.58(6)(e)6. 6. A recommendation on whether the authority should continue in existence after September 30, 1993.
59.58 History History: 1995 a. 201 ss. 197, 231, 386, 388, 465, 466 to 474; 1997 a. 27, 35; 1999 a. 150 s. 672.
59.58 Annotation Section 59.968 (3) [now s. 59.58 (3) (c)] authorizes a county to subsidize a bus company operating a route principally located within the county, even though the route is only 5% of the company's total business. 65 Atty. Gen. 191.
subch. VI of ch. 59 SUBCHAPTER VI
FINANCE AND BUDGET
59.60 59.60 Budgetary procedure in certain counties.
59.60(1)(1)Application. The provisions of this section shall apply to all counties with a population of 500,000 or more. Any county with a county executive or county administrator may elect to be subject to the provisions of this section.
59.60(2) (2)Definitions. In this section:
59.60(2)(a) (a) "Department" includes all county departments, boards, commissions, institutions, offices, and other agencies of the county government for which funds may be legally appropriated.
59.60(2)(b) (b) "Director" means the director of the county department of administration.
59.60(3) (3)Fiscal year. The fiscal year in every county is the calendar year.
59.60(3m) (3m)Accounting and budgeting procedure. Every accounting and budgeting procedure that is applied under this section shall comply with generally accepted accounting principles for government as promulgated by the governmental accounting standards board or its successor bodies or other authoritative sources.
59.60(4) (4)Submission of annual budget requests. On or before the date that the director specifies, but not later than July 15, each department shall annually submit to the director in the form that the director specifies:
59.60(4)(a) (a) The department's estimated revenues and expenditures for the ensuing fiscal year.
59.60(4)(b) (b) The estimated cost of any capital improvements pending or proposed for the ensuing fiscal year and for the next 4 fiscal years.
59.60(4)(c) (c) Any other information that the director requests.
59.60(5) (5)Compilation of budget requests. Not later than August 15 of each year, the director shall submit to the county executive or county administrator and to the board:
59.60(5)(a) (a) The annual budget estimates of each department.
59.60(5)(b) (b) A statement of principal and interest becoming due on outstanding bonds and on other financial obligations.
59.60(5)(c) (c) An estimate of all other expenditures, including proposed expenditures on capital improvements that are not financed by bonds.
59.60(5)(d) (d) An estimate of anticipated issues of new bond obligations during the ensuing fiscal year, plus a statement of the funds required for maturities and interest payments on these issues.
59.60(5)(e) (e) An estimate of funds required as an appropriation for contingencies.
59.60(5)(f) (f) An estimate of revenue from all other sources.
59.60(5)(g) (g) A complete summary of all the budget estimates and a statement of the property tax levy required if funds were appropriated on the basis of these estimates. In determining the property tax levy required, the director shall deduct from the total estimated expenditures the estimated amount of revenue from sources other than the property tax levy and shall deduct the amount of any surplus at the close of the preceding fiscal year not yet appropriated. The board, by two-thirds vote, may adopt a resolution before the adoption of the tax levy authorizing the use of the surplus fund in whole or in part as a sinking fund for the redemption or repurchase of bonds or to provide funds for emergency needs under sub. (9), but for no other purposes.
59.60(6) (6)
59.60(6)(a)(a) The county executive or county administrator shall review the estimates of expenditures and revenues and hold public hearings on such estimates at which the head or a representative of every county department shall appear and give information with regard to the appropriations requested, including work programs, other justification of expenditures, and other data that the county executive or county administrator requests. The county executive or county administrator shall make changes in the proposed budget that in the executive's or administrator's discretion are considered desirable or proper.
59.60(6)(b) (b) On or before October 1, and after the hearings required under par. (a), the county executive or county administrator shall submit the amended proposed budget to the board. The amended proposed budget shall be the executive's or administrator's budget and shall include all of the following:
59.60(6)(b)1. 1. A simple, clear, general summary of the detailed contents of the budget.
59.60(6)(b)2. 2. A comparative statement by organization unit and principal object of expenditure showing the actual expenditures of the preceding fiscal year, the appropriations and estimated expenditures for the fiscal year currently ending, and the recommended appropriations for the fiscal year next succeeding.
59.60(6)(b)3. 3. A comparative statement of the actual revenues from all sources including property taxes during the preceding fiscal year, the anticipated revenues and the estimated revenues for the fiscal year currently ending, and the anticipated revenues for the fiscal year next succeeding including any surplus from the preceding fiscal year not otherwise appropriated under sub. (9).
59.60(6)(c) (c) The anticipated revenues for the fiscal year next succeeding shall be equal in amount to the recommended appropriations.
59.60(6)(d) (d) The executive's or administrator's budget shall be accompanied by a message prepared by the county executive or county administrator which shall outline the important features of the budget plan and indicate any major changes in policy or in recommended appropriations or revenues as compared with the fiscal year currently ending, and shall set forth the reasons for such changes.
59.60(7) (7)Publication of budget and public hearing. The board shall refer the executive's or administrator's budget to the finance committee and such committee shall publish as a class 1 notice, under ch. 985, a summary of the executive's or administrator's budget and comparative figures together with a statement of the county's bonded indebtedness, in the 2 daily newspapers having the largest circulation in the county, and shall make available to the general public reprinted copies of the summary as published. The publication shall also state the date, hour, and place of the public hearing to be held by the board on such executive's or administrator's budget. The board shall, not less than 14 days after publication of the summary of the executive's or administrator's budget, but not later than the first Monday in November of each year and prior to the adoption of the property tax levy, hold a public hearing on such executive's or administrator's budget, at which time citizens may appear and express their opinions. After such public hearing, and on or before the annual meeting, the finance committee shall submit to the board its recommendations for amendments to the executive's or administrator's budget, if any, and the board shall adopt the budget with such changes as it considers proper and advisable. When so adopted, the sums provided shall, subject to the provisions of sub. (8), constitute legal appropriations and anticipated revenues for the ensuing year.
59.60(7m) (7m)Publication of budget summary. Notwithstanding sub. (1), this subsection applies to all counties with a population of 500,000 or more. Any such county shall publish, in the same manner as the summary that may be published under sub. (7), a summary that includes all of the following:
59.60(7m)(a) (a) The total amount of budgeted expenditures for the current year.
59.60(7m)(b) (b) The proposed amount of total expenditures and the percentage change compared to the amount in par. (a).
59.60(7m)(c) (c) The property tax levy for the current year.
59.60(7m)(d) (d) The proposed property tax levy and the percentage change compared to the amount in par. (c).
59.60(8) (8)Transfers of appropriations.
59.60(8)(a)(a) At the request of the head of any department, and after receiving the recommendation of the county executive or county administrator, the finance committee may, at any time during the fiscal year, transfer any unencumbered appropriation balance or portion thereof between principal objects of expenditures within a department; but no transfers shall be made of appropriations originating from bond funds unless the purpose for which the bonds were issued has been fulfilled or abandoned. If the county executive or county administrator fails to make a recommendation within 10 days after the submission of a request for transfer, the finance committee may act upon the request without his or her recommendation. If more than one department is under the jurisdiction of the same board or commission or under the same general management, the group of departments may be considered as though they were a single unit with respect to transfers of appropriations within the group.
59.60(8)(b) (b) Except as provided under sub. (9), the board, upon the recommendation of the finance committee and by resolution adopted by a majority of the members present and voting at any meeting, may transfer any unencumbered appropriation balance or portion thereof from one department or account to another at any time during the following:
59.60(8)(b)1. 1. The first 9 months of the fiscal year, if another unit of government fails to appropriate moneys which the board anticipated and appropriated to that department or account when the board adopted the budget. The amount of money transferred under this subdivision may not exceed the amount of money which that other unit of government fails to appropriate.
59.60(8)(b)2. 2. The last 3 months of the fiscal year.
59.60(8)(c) (c) Paragraph (b) does not apply to an appropriation which is irrepealable by law.
59.60(9) (9)Appropriations, supplemental and emergency.
59.60(9)(a)(a) At the request of the head of any department and after review and recommendation by the finance committee, the board, by resolution adopted by a vote of two-thirds of the members-elect of the board, may transfer from the contingency appropriation into any other appropriation or create a new appropriation for any legal county purpose if any unforeseen condition requires an appropriation of funds during the budget year. The board may make supplemental appropriations for the year up to the amount of the additional revenue and surplus so certified to meet a public emergency affecting life, health, property or the public welfare, if the director certifies that any of the following funds are available for appropriation:
59.60(9)(a)1. 1. Revenues that are received from sources not anticipated in the budget that year.
59.60(9)(a)2. 2. Revenues that are received that exceed budget estimates.
59.60(9)(a)3. 3. Unappropriated surplus funds from the preceding fiscal year.
59.60(9)(b) (b) An appropriation under par. (a) may be made only by resolution adopted by a vote of two-thirds of the members-elect of the board. To the extent that unappropriated funds or realized revenues in excess of anticipated revenues are unavailable to meet the emergency, the board may, by resolution adopted by three-fourths of the members-elect, issue tax anticipation notes under s. 67.12. Notice of intent to make supplemental appropriations from revenues or surplus or to issue tax anticipation notes shall be published as a class 1 notice, under ch. 985, in the 2 daily newspapers having the largest circulation in the county, not less than 6 days prior to the hearings before the finance committee of the board in regard to these matters.
59.60(10) (10)Ordinance increasing salaries; new positions; when effective. No ordinance or resolution authorizing the creation of new or additional positions or increasing salaries shall become effective in any fiscal year until an appropriation of funds for such purpose is made or the ordinance or resolution contains a provision for the transfer of funds if required. All such ordinances or resolutions which do not require an appropriation or transfer of funds shall state therein the specific account or accounts in which funds are available for such purposes.
59.60(11) (11)Lapse of appropriations. Every appropriation excepting an appropriation for a capital expenditure, or a major repair, shall lapse at the close of the fiscal year to the extent that it has not been expended or encumbered. An appropriation for a capital expenditure or a major repair shall continue in force until the purpose for which it was made has been accomplished or abandoned. The purpose of such appropriation for any capital expenditure or a major repair shall be considered abandoned if 3 years pass without any expenditure from, or encumbrance of, the appropriation concerned.
59.60(12) (12)Payments and obligations prohibited; certifications; penalties. No payment may be authorized or made and no obligation incurred against the county unless the county has sufficient appropriations for payment. No payment may be made or obligation incurred against an appropriation unless the director first certifies that a sufficient unencumbered balance is or will be available in the appropriation to make the payment or to meet the obligation when it becomes due and payable. An obligation incurred and an authorization of payment in violation of this subsection is void. A county officer who knowingly violates this subsection is jointly and severally liable to the county for the full amount paid. A county employee who knowingly violates this subsection may be removed for cause. This subsection does not prohibit contracting for capital improvements being financed wholly or partly by the issuance of bonds or prevent the making of a contract or lease providing for the payment of funds at a time beyond the end of the fiscal year in which the contract or lease is made. The board shall make or approve by resolution each contract, lease or other obligation requiring the payment of funds from the appropriations of a later fiscal year or of more than one fiscal year.
59.60 History History: 1981 c. 56, 314; 1985 a. 29 ss. 1190, 1191, 3200 (56); 1987 a. 284, 399; 1989 a. 31; 1995 a. 201 s. 435; Stats. 1995 s. 59.60; 1995 a. 225 s. 169; 1997 a. 35.
59.60 Cross-reference Cross-reference: See s. 65.90 for budget procedure in counties other than Milwaukee.
59.605 59.605 Tax levy rate limit.
59.605(1)(1)Definitions. In this section:
59.605(1)(a) (a) "Debt levy" means the county purpose levy for debt service on loans under subch. II of ch. 24, bonds issued under s. 67.05 and promissory notes issued under s. 67.12 (12), less any revenues that abate the levy.
59.605(1)(b) (b) "Debt levy rate" means the debt levy divided by the equalized value of the county exclusive of any tax incremental district value increment.
59.605(1)(c) (c) "Excess over the limit" means the amount of revenue received by a county that results from the county exceeding the limit under sub. (2).
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