AB193,19 23Section 19 . 65.02 (5m) of the statutes is created to read:
AB193,8,224 65.02 (5m) Budget period. In ss. 65.01 to 65.20, “budget period” means 2
25consecutive fiscal years covered by a biennial budget adopted by a city that has acted

1under s. 62.025, or an annual budget for any other city that has not acted to adopt
2a biennial budget under s. 65.025.
AB193,20 3Section 20 . 65.02 (6) (a) of the statutes is amended to read:
AB193,8,84 65.02 (6) (a) The For a budget period, the budget summary shall itemize the
5principal sources of anticipated revenues and shall state separately the amount to
6be raised by property tax, and the proposed expenditures of each department,
7bureau, board and commission in such manner as to present to the public a simple
8and clear summary of the detailed estimates of the budget.
AB193,21 9Section 21 . 65.02 (6) (b) (intro.) of the statutes is amended to read:
AB193,8,1110 65.02 (6) (b) (intro.) The For a budget period, the budget summary shall also
11include all of the following:
AB193,22 12Section 22 . 65.02 (8) (intro.) of the statutes is amended to read:
AB193,8,1413 65.02 (8) Proposed expenditures. (intro.) Separate provision For a budget
14period, separate provisions
shall be included in the proposed budget for at least:
AB193,23 15Section 23 . 65.02 (10) of the statutes is amended to read:
AB193,8,1916 65.02 (10) Proposed expenditures; comparison with other years. The board
17of estimates shall direct that there be placed opposite the several items of proposed
18expenditures for the ensuing year budget period, adequate comparisons with the
19budgets and expenditures of other years.
AB193,24 20Section 24 . 65.02 (11) of the statutes is amended to read:
AB193,8,2421 65.02 (11) Anticipated revenues; comparison with other years. The board of
22estimates shall direct that there be placed opposite the several items of anticipated
23revenues for the ensuing year budget period, adequate comparisons with the
24anticipated revenues and receipts of other years.
AB193,25 25Section 25 . 65.025 of the statutes is created to read:
AB193,9,5
165.025 Biennial budget procedures. (1) A city may adopt a biennial budget
2by implementing the procedures under this section and using the procedures under
3ss. 65.02 to 65.20. If a city chooses to adopt a biennial budget, it shall adopt such a
4budget in an odd-numbered year for the next 2 fiscal years that follow immediately
5the year in which the budget is adopted.
AB193,9,9 6(2) For a city to proceed under this section, the common council must adopt a
7resolution or enact an ordinance stating its intent to adopt a biennial budget. Once
8a resolution is adopted or an ordinance is enacted, such an action takes effect, and
9may not be reconsidered or repealed, except as provided in sub. (3).
AB193,9,13 10(3) A common council that has adopted a biennial budget procedure as provided
11in this section may return to the use of an annual budget procedure if the common
12council, by a two-thirds majority vote, adopts a resolution or enacts an ordinance
13stating its intent to adopt an annual budget.
AB193,9,15 14(4) A common council or a committee authorized by the common council may,
15at any time, decrease appropriation amounts in a biennial budget.
AB193,9,19 16(5) In October or November of an even-numbered year, the common council
17may change any appropriation or revenue amount in relation to the 2nd year of the
18biennial budget by a simple majority vote of the members-elect, as that term is
19defined in s. 59.001 (2m).
AB193,26 20Section 26 . 65.03 (1) of the statutes is amended to read:
AB193,9,2521 65.03 (1) It shall be the duty of each department to file with the secretary of
22the board of estimates not later than August 1 of each year on forms approved by the
23board of estimates an estimate in detail of the department's needs for the ensuing
24fiscal year, including a statement of any permanent improvements to be made and
25an estimate of expenditures therefor, and including such information supplied in

1such form as the board of estimates may direct. If the city is using biennial
2budgeting, the forms described in this subsection shall also detail the changes
3between the first and 2nd year of the biennium.
AB193,27 4Section 27 . 65.04 (1) of the statutes is amended to read:
AB193,10,145 65.04 (1) Meeting; report of estimates. The board of estimates shall meet not
6later than September 10 of each year. The secretary shall place before the board the
7reports of estimates filed with the secretary by the departments together with the
8comptroller's statement of anticipated revenues for the ensuing year budget period,
9or the 2nd year of a biennium in an even-numbered year,
and the adequate
10comparisons with other years as provided in s. 65.02 (5) to (11). The budget summary
11shall be published forthwith in at least one and not more than 2 daily newspapers
12having the largest circulation in the city as a class 1 notice, under ch. 985, and in the
13proceedings of the common council; and a copy of the entire proposed budget shall
14be available for public inspection in the office of the city comptroller.
AB193,28 15Section 28 . 65.04 (2) of the statutes is amended to read:
AB193,11,216 65.04 (2) Proposed budget; publication of summary. From the estimates before
17it the board shall make and submit to the common council, on or before October 25
18each year budget period, a proposed budget setting forth in detail the amounts
19proposed to be spent by each department and the various purposes therefor and the
20amounts of money for each purpose it is proposed shall be appropriated by the
21council. The proposed budget shall comply with s. 65.02 (5) to (11). The budget
22summary shall be published forthwith in at least one and not more than 2 daily
23newspapers having the largest circulation in the city as a class 1 notice, under ch.
24985, and the proposed budget summary shall be printed forthwith in the proceedings
25of the common council. If any department fails to file its estimates as herein provided

1the board shall make a proposed budget for such department specifying the purposes
2for which and the amount of funds such department may expend.
AB193,29 3Section 29 . 65.04 (4) of the statutes is amended to read:
AB193,11,94 65.04 (4) Contingent fund. In addition to the purposes required to be set forth
5in detail the board may provide a contingent fund for such sum as they may deem
6reasonably necessary for emergency and other purposes that may arise during the
7year budget period requiring the expenditure of money in addition to the sums
8provided for the several purposes, and for purposes for which no express provision
9is made in the budget.
AB193,30 10Section 30 . 65.04 (5) of the statutes is amended to read:
AB193,11,1411 65.04 (5) Bonds; mortgage certificates. The board shall also include in its
12budget the amount of bonds, the purposes therefor, and the required mortgage
13certificates to be issued during the fiscal year budget period, except such bonds as
14are authorized to be omitted by express provision of law.
AB193,31 15Section 31 . 65.05 (4) of the statutes is amended to read:
AB193,11,1916 65.05 (4) The For each budget period, the common council, on or before
17November 14, shall adopt the proposed budget by a majority vote of all the
18alderpersons either as submitted or as changed by the council. It shall not be
19necessary to refer the budget to a committee of the common council.
AB193,32 20Section 32 . 65.05 (5) of the statutes is amended to read:
AB193,12,221 65.05 (5) The budget submitted by the board to the council as changed by the
22council within the time therein provided shall constitute the budget of the city for the
23following year budget period whether or not any formal resolution or motion
24adopting it has been passed by the common council. Within 5 days either after its

1formal adoption by the council or by operation of law it shall be certified by the city
2clerk to the mayor for the mayor's approval.
AB193,33 3Section 33 . 65.05 (8) of the statutes is amended to read:
AB193,12,104 65.05 (8) The Except as provided in s. 65.025 (5), the adoption of the budget
5shall determine the amount of money to be levied upon all taxable property in the
6city for the ensuing year budget period. The tax levy shall be computed by deducting
7the surplus and miscellaneous revenues available therefor from the appropriations
8for expenditures for the ensuing year. The city comptroller shall then certify the
9necessary taxes to be levied to the commissioner of assessments, who shall calculate
10the tax rate. Such tax rate shall be the rate of the ensuing tax levy.
AB193,34 11Section 34 . 65.05 (9) of the statutes is amended to read:
AB193,12,1612 65.05 (9) The compensation rates of pay and the number of positions
13established in the budget shall determine the compensation to be paid and the
14number of positions for the ensuing fiscal year budget period except that additional
15positions may be established where necessary during the year by resolution adopted
16by three-fourths vote of all the alderpersons.
AB193,35 17Section 35 . 65.06 (1) of the statutes is amended to read:
AB193,13,218 65.06 (1) No Except as provided in s. 65.025 (5), no money may be expended and
19no liabilities incurred by the city or any department unless otherwise specially
20authorized by law during the fiscal year budget period, in excess of the amounts
21specified or except as hereinafter provided for any other purpose than as designated
22therein, provided, however, that whenever the city department that is responsible
23for a water system desires to make a contract extending over a period of more than
24one year for additions to the plant in excess of the estimated revenue for the year
25budget period, if in the opinion of the board of estimates there will be money available

1to meet the payments on the contract as they may come due, then, by a majority vote
2of the board, they may authorize the comptroller to countersign such contract.
AB193,36 3Section 36 . 65.06 (5) (intro.) of the statutes is amended to read:
AB193,13,64 65.06 (5) (intro.) No department shall spend a greater sum than is
5appropriated by the budget for that department except as provided in s. 65.025 (5)
6and except
:
AB193,37 7Section 37 . 65.06 (14) of the statutes is amended to read:
AB193,13,108 65.06 (14) The adoption of the budget for any year budget period shall not
9authorize the expenditure of any funds for the succeeding year budget period except
10for indebtedness incurred during the budget year.
AB193,38 11Section 38 . 65.06 (15) of the statutes is amended to read:
AB193,13,1512 65.06 (15) All funds subject to the control of the common council assigned by
13the budget to a department not expended during the budget year period and not
14reserved for indebtedness incurred during the year budget period shall revert to the
15general revenues of the city.
AB193,39 16Section 39 . 65.20 (1) (a) of the statutes is amended to read:
AB193,13,2317 65.20 (1) (a) The functions of the board of estimates relating to the preparation
18of the city budget are permanently transferred to the mayor who shall prepare the
19proposed budget and present it to the common council. The budget presented by the
20mayor shall be called the “executive budget" and its contents shall comply with the
21requirements of ss. 65.02 to 65.04 in all respects, consistent with any variation that
22is necessary due to the common council having adopted a biennial budget procedure
23under s. 65.025
.
AB193,40 24Section 40 . 65.20 (1) (b) of the statutes is amended to read:
AB193,14,6
165.20 (1) (b) Each department shall submit to the mayor not later than the 2nd
2Tuesday in May of each year budget period on forms approved by the budget director
3an estimate in detail of the department's needs for the ensuing fiscal year budget
4period
, including a statement of any permanent improvements to be made and an
5estimate of expenditures therefor, and including such information supplied in such
6form as the mayor requests.
AB193,41 7Section 41 . 65.20 (1) (c) of the statutes is amended to read:
AB193,14,138 65.20 (1) (c) Any department whose funds are not subject to the control of the
9common council may include in its estimate such sum as it deems reasonably
10necessary for a contingent fund for emergency purposes or other purposes which may
11arise during the year budget period requiring the expenditure of money in addition
12to the sums provided for the several purposes or for purposes for which no express
13provision is made in the budget.
AB193,42 14Section 42 . 65.20 (1) (d) of the statutes is amended to read:
AB193,14,2315 65.20 (1) (d) The mayor shall hold hearings with respect to departmental
16requests at the times and places the mayor or the common council, by ordinance,
17directs. All hearings shall be open to the public. The mayor shall conduct the
18hearings in the manner in which the mayor determines best suited to fulfilling the
19purpose of the hearings. The For each budget period, the mayor shall prepare a
20requested budget summary which shall be published at least once prior to the
21commencement of the hearings in the newspaper having the largest circulation in
22the city. A complete copy of the entire requested budget shall be made available for
23public inspection in the office of the city clerk.
AB193,43 24Section 43 . 65.20 (1) (e) of the statutes is amended to read:
AB193,15,14
165.20 (1) (e) From the estimates before him or her, the mayor shall make and
2submit to the common council, on or before September 28 each year budget period,
3a proposed budget setting forth in detail the amounts proposed to be spent by each
4department and the various purposes therefor and the amounts of money for each
5purpose it is proposed shall be appropriated by the council. The proposed budget
6shall comply with s. 65.02 (5) to (11). The proposed budget summary shall be
7published forthwith in at least one and not more than 2 daily newspapers having the
8largest circulation in the city as a class 1 notice, under ch. 985, and the proposed
9budget summary shall be printed forthwith in the proceedings of the common
10council. A complete copy of the entire proposed budget shall be made available for
11inspection in the office of the city clerk. If any department fails to file its estimates
12as provided in this section, the mayor shall make a proposed budget for the
13department specifying the purposes for which and the amount of funds the
14department may expend.
AB193,44 15Section 44 . 65.20 (1) (g) of the statutes is amended to read:
AB193,15,2116 65.20 (1) (g) In addition to the purposes required to be set forth in detail, the
17mayor may provide a contingent fund for such sum as the mayor deems reasonably
18necessary for emergency and other purposes that may arise during the year budget
19period
requiring the expenditure of money in addition to the sums provided for the
20several purposes, and for purposes for which no express provision is made in the
21budget.
AB193,45 22Section 45 . 65.20 (1) (h) of the statutes is amended to read:
AB193,16,223 65.20 (1) (h) The mayor shall also include in the proposed budget the amount
24of bonds and the purposes for them, to be issued during the fiscal year budget period,
25except such bonds as are authorized to be omitted by express provision of law. Bonds

1authorized to be omitted include bonds issued for the purpose of refunding prior
2indebtedness of the city.
AB193,46 3Section 46. 65.90 (1) of the statutes is amended to read:
AB193,16,114 65.90 (1) Unless otherwise provided, in this section, “ municipality" means each
5county other than counties having a population of 750,000 or more, each city,
6excepting cities of the 1st class, village, town, school district, technical college district
7and all other public bodies that have the power to levy or certify a general property
8tax or budget. Every Except as provided in sub. (1m), every municipality shall
9annually, prior to the determination of the sum to be financed in whole or in part by
10a general property tax, funds on hand or estimated revenues from any source,
11formulate a budget and hold public hearings thereon.
AB193,47 12Section 47. 65.90 (1m) of the statutes is created to read:
AB193,16,1613 65.90 (1m) (a) 1. For purposes of adopting and implementing a biennial budget
14as described in this subsection, “municipality” means a county other than a county
15having a population of 750,000 or more; a city other than a city of the 1st class; a
16village; or a town.
AB193,16,2117 2. A municipality may adopt a biennial budget by implementing the procedures
18under this subsection and using the procedures under this section. If a municipality
19chooses to adopt a biennial budget, it shall adopt such a budget in an odd-numbered
20year for the next 2 fiscal years that follow immediately the year in which the budget
21is adopted.
AB193,17,222 3. For any municipality to proceed under this subsection, the governing body
23of the municipality must adopt a resolution or enact an ordinance stating its intent
24to adopt a biennial budget. Once a resolution is adopted or an ordinance is enacted,

1such an action takes effect and may not be reconsidered or repealed, except as
2provided in subd. 4.
AB193,17,63 4. The governing body of a municipality that has adopted a biennial budget
4procedure as provided in this subsection may return to the use of an annual budget
5procedure if the governing body, by a two-thirds majority vote, adopts a resolution
6or enacts an ordinance stating its intent to adopt an annual budget.
AB193,48 7Section 48. 65.90 (2) of the statutes is amended to read:
AB193,17,178 65.90 (2) Such An annual or biennial budget shall list all existing indebtedness
9and all anticipated revenue from all sources during the ensuing year budget period
10and shall likewise list all proposed appropriations for each department, activity and
11reserve account during the said ensuing year that period. Such budget shall also
12show actual revenues and expenditures for the preceding year, actual revenues and
13expenditures for not less than the first 6 months of the current year and estimated
14revenues and expenditures for the balance of the current year or, in the case of a
15biennial budget, for the balance of the period to which the budget applies
. Such
16budget shall also show for informational purposes by fund all anticipated
17unexpended or unappropriated balances, and surpluses.
AB193,49 18Section 49. 65.90 (3) (a) (intro.) of the statutes is amended to read:
AB193,17,2319 65.90 (3) (a) (intro.) A summary of the budget required under sub. (1) or
20authorized under sub. (1m)
and notice of the place where the budget in detail is
21available for public inspection and notice of the time and place for holding the public
22hearing thereon shall be published as a class 1 notice, under ch. 985, in the
23municipality at least 15 days prior to the time of the public hearing except that:
AB193,50 24Section 50. 65.90 (3) (a) 1. of the statutes is amended to read:
AB193,18,4
165.90 (3) (a) 1. In towns a summary of the budget required under sub. (1) or
2authorized under sub. (1m)
and notice of the time and place of the public hearing
3thereon shall be posted in 3 public places at least 15 days prior to the time of the
4public hearing.
AB193,51 5Section 51. 65.90 (3) (b) (intro.) of the statutes is amended to read:
AB193,18,96 65.90 (3) (b) (intro.) Any budget summary required under par. (a) shall include
7all of the following for each fiscal year of the proposed budget and the budget in effect,
8and shall also include the percentage change between the budget of the current year
9and each fiscal year of the proposed budget:
AB193,52 10Section 52. 65.90 (3) (bm) of the statutes is amended to read:
AB193,18,1411 65.90 (3) (bm) Any budget summary created under par. (a) shall include an
12itemization of proposed increases and decreases to the current year budget, and an
13itemization of proposed increases and decreases between the first and second year
14of a biennial budget,
due to new or discontinued activities and functions.
AB193,53 15Section 53. 65.90 (4) of the statutes is amended to read:
AB193,18,2316 65.90 (4) Not less fewer than 15 days or, in the case of common school districts,
17as defined under s. 115.01 (3), not less fewer than 10 days, after the publication of
18the proposed budget and the notice of hearing thereon a public hearing shall be held
19at the time and place stipulated at which any resident or taxpayer of the
20governmental unit shall have an opportunity to be heard on the proposed budget.
21The budget hearing may be adjourned from time to time. In school districts holding
22an annual meeting the time and place of the budget hearing shall be the time and
23place of the annual meeting.
AB193,54 24Section 54. 65.90 (5) (a) of the statutes is amended to read:
AB193,19,11
165.90 (5) (a) Except as provided in par. pars. (b) and (c) and except for
2alterations made pursuant to a hearing under sub. (4), the amount of tax to be levied
3or certified, the amounts of the various appropriations and the purposes for such
4appropriations stated in a budget required under sub. (1) or authorized under sub.
5(1m)
may not be changed unless authorized by a vote of two-thirds of the entire
6membership
members-elect of the governing body of the municipality. Any
7municipality, except a town, which makes changes under this paragraph shall
8publish a class 1 notice thereof, under ch. 985, within 15 days after any change is
9made. Failure to give notice shall preclude any changes in the proposed budget and
10alterations thereto made under sub. (4)
. In this subsection, “members-elect” has the
11meaning given in s. 66.10015 (1) (bs)
.
AB193,55 12Section 55 . 65.90 (5) (b) of the statutes is amended to read:
AB193,19,2213 65.90 (5) (b) A county board may authorize its standing finance committee
14committees to transfer funds between budgeted items of an individual county office
15or department, if such budgeted items have been separately appropriated, and to
16supplement the appropriations for a particular office, department, or activity by
17transfers from the contingent fund. Such committee transfers shall not exceed the
18amount set up in the contingent fund as adopted in the annual budget, nor aggregate
19in the case of an individual office, department, or activity in excess of 10 percent of
20the funds originally provided for such office, department, or activity in such annual
21budget. The publication provisions of par. (a) shall apply to all committee transfers
22from the contingent fund.
AB193,56 23Section 56. 65.90 (5) (c) of the statutes is created to read:
AB193,19,2524 65.90 (5) (c) 1. A governing body or a committee authorized by the governing
25body may, at any time, decrease appropriation amounts in a biennial budget.
AB193,20,4
12. In October or November of an even-numbered year, the governing body of
2a municipality may change any appropriation or revenue amount in relation to the
32nd year of the biennial budget by a simple majority vote of the members-elect of the
4governing body.
AB193,57 5Section 57. 65.90 (6) (intro.) of the statutes is amended to read:
AB193,20,206 65.90 (6) (intro.) As part of the annual budget required under sub. (1) or the
7biennial budget authorized under sub. (1m)
, the governing body of any municipality
8and of any county having a population of 750,000 or more may establish and
9maintain, and levy a tax for, a liability reserve fund for the purpose of paying liability
10claims against the municipality or premiums on insurance to pay such claims. The
11governing body may allow amounts appropriated to the fund to accumulate from
12year to year. The annual taxes levied for this purpose may not exceed the level
13necessary to collect the amount recommended by an actuary, in accordance with
14generally accepted actuarial principles, that will be sufficient to pay any insurance
15premiums and the uninsured portion of claims that are anticipated to be made based
16on occurrences during the year in which the tax is collected. Payment of claims and
17premiums may either be made directly from the reserve account or appropriations
18may be made from the reserve account to an operating account for such payments.
19No other transfers may be made from the fund except in accordance with the
20procedure specified in sub. (5) (a) and unless:
AB193,58 21Section 58. Initial applicability.
AB193,20,2222 (1) This act first applies to a biennial budget that is adopted in 2019.
AB193,20,2323 (End)
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