59.52 (4) (c) Destruction of county records, when. (intro.) If title is not accepted by the historical society within 60 days after a written offer is made under s. 59.716 par. (b), county officers in counties with a population of less than 500,000 may destroy records as follows:
1. Original papers, resolutions and reports appearing in county board proceedings, 6 years following the date of first publication of the same in the official proceedings of the board.
3. No assessment roll containing that contains forest crop acreage may be destroyed without the prior approval of the secretary of revenue.
59.72 of the statutes is renumbered 59.47 and amended to read:
59.47 County auditors; powers; duties. (1) In every county the county clerk shall act as auditor, unless a separate office of county auditor is created as provided in sub. (2), and, when directed by resolution of the county board, shall examine the books and accounts of any county officer, board, commission, committee, trustees or other officer or employe entrusted with the receipt, custody or expenditure of money, or by or on whose certificate any funds appropriated by the county board are authorized to be expended, whether compensated for services by fees or by salary, and all original bills and vouchers on which moneys have been paid out and all receipts of moneys received by them. The clerk shall have free access to such books, accounts, bills, vouchers and receipts as often as may be necessary to perform the duties required under this subsection and he or she shall report in writing the results of the examinations to the county board.
(2) The county board by resolution may create a separate office of county auditor and may fix the compensation of such the auditor. The auditor shall perform the duties and have all of the powers conferred upon the
county clerk as auditor by sub. (1), and shall perform such additional duties and shall have such additional powers as are imposed and conferred upon him or her from time to time by resolution adopted by the board.
(3) If a county auditor's office is created under sub. (1) (2), the chairperson of the
county board shall appoint a person known to be skilled in matters of public finance and accounting to act as county auditor. The appointment shall be made under ss. 63.01 to 63.17 and shall be subject to confirmation by the county board. The auditor shall direct the keeping of all of the accounts of the county, in all of its offices, departments and institutions, and shall keep books of account necessary to properly perform the duties of the office. The auditor's salary and the amount of the official bond shall be fixed by the county board. The auditor shall perform all duties pertaining to the office, have all of the powers and perform the duties in sub. (1) and perform other duties imposed by the county board.
(4) The county board by resolution may authorize a county auditor appointed under sub. (3) to appoint a deputy auditor under ss. 63.01 to 63.17 to aid him or her in the discharge of the duties of his or her office, and who, in the absence or disability of the county auditor, or in case of a vacancy in said office, shall perform all the duties of the office of county auditor until such vacancy is filled, or disability is removed. Such deputy shall execute and file an official bond in the same amount as that given by the county auditor.
59.73 (title) of the statutes is created to read:
59.73 (title) Surveys; expressing bearings, subdividing sections.
59.73 of the statutes is renumbered 59.61 (1) and amended to read:
59.61 (1) Receipts and deposits of money; accounts. Every county officer and employe and every board, commission or other body that collects or receives moneys money for or in behalf of the county, shall:
(a) Give such receipts therefor and file such duplicates thereof with the county clerk and county treasurer as the county board directs.
(b) Keep books of account and enter therein accurately in the books from day to day with ample description, the items of that person's or that body's official service, and the fees therefor.
(c) Pay all such moneys money into the county treasury at such the time as that is prescribed by law, or if not so prescribed daily or at such the intervals as that are prescribed by the county board.
(d) Perform all other duties in connection therewith that are prescribed by or pursuant to required by law.
59.74 (title) of the statutes is created to read:
59.74 (title) Perpetuation of section corners, landmarks.
59.74 of the statutes is renumbered 59.61 (2) and amended to read:
59.61 (2) Depositories; designation. (a) The county board of each county having a population of 200,000 or more shall designate 2 or more, and in other counties the county board, or when the occasion arises and the county board is not in session, then a committee of the board which has been authorized to do so shall designate one or more credit unions, banks, savings banks, savings and loan associations, or trust companies organized and doing business under the laws of this state or federal law, located in this state, as county depositories, one or more of which shall be designated as working credit unions, savings banks, savings and loan associations or banks, all deposits in which shall be active deposits.
(b) In addition to the depositories specified in sub. (1) par. (a), the local government pooled-investment fund may be designated as a depository for investment purposes.
59.75 of the statutes is renumbered 59.61 (3) and amended to read:
59.61 (3) Funds to be placed in depositories; reports; cash balance. (a) Whenever any county
a board has designated a county depository under s. 59.74
sub. (2), the county treasurer shall deposit therein as soon as received all funds that come to the treasurer's hands in that capacity in excess of the sum the treasurer is authorized by the board to retain. Any sum on deposit shall be deemed considered to be in the county treasury, and the treasurer shall not be liable for any loss thereon resulting from the failure or default of such depository. The county board, a committee of the county board designated by it or the county treasurer acting under s. 59.20 (14) 59.25 (3) (s) may invest any funds that come into the county treasurer's hands in excess of the sum the treasurer is authorized by the county board to retain for immediate use in the name of the county in the local government pooled-investment fund, in interest-bearing bonds of the United States or of any county or municipality in the state or in any other investment authorized by statute. The board, committee or the county treasurer acting under s. 59.20 (14) 59.25 (3) (s) may sell such securities when deemed considered advisable.
(b) Every such depository shall on the first business day of each month, and oftener more often when required, file with the county clerk a statement of the amount of county money deposited with it during the preceding month, and the treasurer shall at the same time file with such clerk a statement showing the amount of moneys received and disbursed by the treasurer during the previous month.
(c) The county board may fix the amount of money which may be retained by the treasurer but in no case shall the sum exceed $3,000; provided, that in all counties having a population of 200,000 or more inhabitants or over, the treasurer may retain such sum as may be fixed by the county board.
(d) Such treasurer and clerk, whenever the cash balance does not amount to the sum authorized by the county board to be retained, may increase it to such amount by their check on the county depository or depositories in favor of such treasurer.
59.76 of the statutes is renumbered 59.07 and amended to read:
59.07 Claims against counties; actions on. (1) No action may be brought or maintained against a county upon a claim or upon a cause of action unless the claimant complies with s. 893.80.
(2) No action may be brought or maintained against a county, for disclosure of information that is received under s. 342.20 (3) and maintained under s. 342.20 (4) or that is received under s. 30.572 (4) and maintained under s. 30.572 (5).
59.77 (title), (1) to (4) and (6) to (8) of the statutes are renumbered 59.64 (1) (title) and (a) to (g) and amended to read:
59.64 (1) Claims, how made; procedure. (a) In general. Every person, except jurors, witnesses and interpreters, and except physicians or other persons who are entitled to receive from the county fees for reporting to the register of deeds births or deaths, which have occurred under their care, having any claim against any county shall comply with s. 893.80.
(b) Of court officers, certified by district attorney. No claim for official services, in any criminal action or proceeding before a judge, shall be allowed by any county board until the same has been examined and a written report made thereon by the district attorney of the proper county as required by sub. (4) par. (d); nor shall the claim of any sheriff, undersheriff, deputy sheriff, constable or other such officer for the services or expenses of an assistant in making an arrest or commitment be allowed unless the judge before whom the prisoner is brought certifies that there was a necessity for such assistance because of the dangerous character of the defendant or because 2 or more persons were arrested at the same time.
(c) Of judicial officers. Court commissioners shall, on or before the first Monday of November in each year, forward to the county clerk of their respective counties a correct statement of all actions or proceedings had before them, during the year next immediately preceding year, in which the county shall have become became liable for costs, giving the names of the parties in each action or proceeding, the nature and result of the same, the amount of costs in detail in each case, and what items, if any, have been paid and the amount thereof. The county clerk shall file such statements in his or her office. Any such officer who neglects to make and return such statements within the time prescribed in this subsection paragraph shall not receive any compensation from the county for any service rendered by him or her in any criminal case or proceeding during the year next preceding the time when the statement is required to be made and returned.
(d) Of court officers; certification; audit by district attorney; waiver. Fees of officers, in any action or proceeding before a court commissioner, shall be certified to and allowed by the county board in the manner following, and in no other way manner:
1. At least 10 days before the annual meeting of the board every such officer shall make and file with the county clerk a certified statement of all actions or proceedings had or tried before him or her in which the state was a party, and wherein the county has become became liable for the fees of officers, within the year next preceding the date of the statement, showing the title and nature of the action or examination, date of trial, the names of all officers, who actually attended court and gave in a statement of their attendance and travel; and also such on the part of the defendant as were allowed against the county, and the amount to which they are severally entitled. The statement shall be substantially in the following form:
State of Wisconsin
In .... Court
Complaint for ....
Before ...., .... Judge.
Heard the .... day of ...., 19..
To the County Board of .... County:
I hereby certify that in the foregoing entitled action the following named persons rendered services therein, and attended before me in the capacity stated, and that they are severally entitled to the amounts specified below for the services, attendance and travel, and that the services were actually and necessarily rendered, and said action was prosecuted in good faith:
A.B. (constable or sheriff), actually and necessarily traveled in serving the .... herein, .... miles, and attended court .... days, and is entitled to .... dollars for other just and lawful services in the cause, and in all is entitled to .... dollars.
Dated this .... day of ...., 19..
2. The county clerk shall deliver such statement to the district attorney, who shall examine the same and make a report in writing thereon to the county board, specifying the items in each for which the county is or is not liable, and the extent of its liability if it is liable for a part only of any such item. Such statement and report shall be laid before the county board by the county clerk and insofar as the items charged therein are approved by the district attorney such statement shall be prima facie evidence of the claims of the persons named therein; and the board shall examine the same and allow such as are legal, and direct that orders be drawn for the amount allowed to each person named therein. If any person in whose favor any such order is drawn shall not call for the same within two 2 years from the time the claim is allowed the person's right to any compensation for services shall be deemed considered waived and the
county board shall cancel such order.
(e) Fees for statements and certificates. Every court commissioner shall receive from the county treasurer $1 per page for making statements and returns required by sub. (3) par. (c) and $1 for making each certificate required by sub. (4) par. (d). All such statements and certificates shall be transmitted to the county clerk by certified mail and for transmitting the statements and certificates the court commissioner shall receive $1.
(f) Court commissioners. The county board at any session thereof, either an adjourned or a special session, may as provided in sub. (4) (b) par. (d) 2. examine and allow any statement, account or claim of any court commissioner which is on file with the county clerk before the opening of the session of the county board.
(g) Payment of juror, witness, interpreter, attorney, guardian ad litem and transcript fees; penalty. If a county is liable for juror fees or for witness, interpreter, attorney, guardian ad litem or transcript fees which are on the part of the state or of the defendant in any action or proceeding before a judge of the circuit court or before the medical examiner of such the county, the procedure to secure payment of such the fees shall be as follows:
1. The clerk of the respective court, the register of probate, or the medical examiner as the case may be shall issue to such the person an order directing the county treasurer to make payment of such the fee. Said The order shall state the name of the person to whom payable, the time served, the number of miles traveled by the person, and the amount of compensation to which the person is entitled, together with the title of the action in which such the person so served, the capacity in which the person served and the date or dates of service, or in case of transcript fees, the title of the action and the dates on which the testimony for such the transcript was taken.
2. The person to whom such the certificate or order is issued shall be required to indorse the same endorse it prior to receiving payment and thereby indicate that he or she is the person mentioned therein in the certificate or order, that the number of miles traveled and the capacity in which he or she served and the work which he or she performed is true and correct as stated and that he or she has not at any time received any compensation therefor.
3. Upon presentation of such the certificate or order properly signed and endorsed, the county treasurer shall pay to the holder, upon surrender thereof of the certificate or order, the amount therein set forth in the certificate or order, and such the order or certificate shall thereafter in all other respects be handled by said the treasurer in the same manner as all other county orders drawn upon him or her are handled.
4. Any judge or court commissioner, juror, witness, interpreter, attorney, guardian ad litem or recipient of transcript fees who makes, signs or indorses endorses any such certificate or order which is untrue in respect to anything material, which he or she knows to be false, or which he or she has not does not have good reason to believe is true, shall be punished as provided in s. 946.12.
59.78 of the statutes is renumbered 59.64 (2) and amended to read:
59.64 (2) Special counties; classification of claims. In counties containing with a population of more than three hundred thousand 300,000, the county auditor shall classify all such claims according to the budgetary funds provided for in s. 59.84 59.60, against which they are chargeable, before such claims are laid before such board. The county auditor shall then submit with the claims chargeable against each fund, a statement of the balance in such fund against which no county orders have been issued. If such balance in any fund is less than the total of the claims chargeable against such fund, the auditor shall call the attention of the board to that fact, and such board shall not issue county orders in excess of such balance without previously appropriating to such fund an additional sum at least sufficient to cover such orders. If any claims or claim shall be are for a purpose for which no specific appropriation has been made in the budget, such claim or claims shall be considered as chargeable against the contingent fund. When the county auditor countersigns any order on the county treasurer for the payment of a claim allowed the auditor shall charge such order against the fund appropriated for that purpose.
Subchapter VIII (title) of chapter 59 [precedes 59.79] of the statutes is created to read:
59.79 of the statutes is renumbered 59.64 (3) and amended to read:
59.64 (3) Action on claims by board. The county clerk shall, on the first day of any meeting of the county board, lay before said board all such claims, statements of which have been filed in the clerk's office since the last meeting of such board, with a schedule of the same showing the amount thereof and the order in which the same were filed; and the county board shall act upon all such claims before the adjournment of the next annual session of such board after such statements were filed with the clerk, and shall examine and allow or disallow the same in whole or in part unless withdrawn by leave of the board; and in case of the disallowance of a part of an account or other claim composed of separate items the board shall designate particularly each item disallowed; and when the amount allowed for any claim shall have been accepted and received by the claimant, and no action shall be brought to recover the remainder thereof, no further sum shall thereafter be allowed or paid thereon by the county board. The county board, or a committee thereof of the board, for the purpose of ascertaining the facts in relation to any claim presented for their
the board's or committee's exemption and allowance, may take such testimony as they may deem it considers necessary.
59.79 (intro.) of the statutes is created to read:
59.79 Milwaukee County. (intro.) In a county having with a population of 500,000 or more, the board may:
59.80 of the statutes is renumbered 59.52 (10) and amended to read:
59.52 (10) Salaries and automobile allowance; when payable. Salaries of county officers and employes shall be paid at the end of each month, but the county board of any county may authorize the payment of such salaries semimonthly or once in every 2 weeks in such manner as it may determine. Payment for automobile allowance to officers and employes, duly authorized to use privately owned automobiles in their work for the county, shall be made upon certification of the respective department heads in a manner similar to that in which salaries are paid, provided such method of payment of automobile allowance is authorized by ordinance specifically stating the departments to which it shall apply applies.
59.81 of the statutes is renumbered 59.64 (4) and amended to read:
59.64 (4) County orders and scrip. (a) Issuance; limitations. When any claim is allowed by any county a board, either in whole or in part, the board shall direct an order to be drawn upon the county treasurer in favor of the claimant for the amount so allowed, but no order except for the per diem and mileage of the members of the board may be drawn in favor of any claimant within 5 days after the allowance of his or her claim. Any person whose claim has been allowed in part may receive the order drawn for the part so allowed without prejudice to his or her right to appeal as to the part disallowed. No county board may issue a greater amount of orders, scrip and certificates of indebtedness than the amount of the county taxes levied in the county for that year. The county board may authorize the issuance of orders, scrip or certificates of indebtedness at a rate of interest specified thereon, but not to exceed 6% per year; except that the orders, scrip and certificates of indebtedness shall bear no interest if paid and payable within one month from date of issuance, and shall bear no interest after date of publication of redemption notice as provided in this subsection paragraph. The county treasurer may publish a class 1 notice, under ch. 985, that the county will redeem certain outstanding orders, scrip or certificates, which notice shall specify the particular orders, scrip or certificates, or series thereof, then redeemable.
(b) Disbursements on. In all counties having with a population of less than three hundred thousand 300,000, all disbursements from the county treasury shall be made by the county treasurer upon the written order of the county clerk after proper vouchers have been filed in the office of the county clerk; and in all cases where the statutes provide for payment by the treasurer without an order of the county clerk, it shall hereafter be the duty of the county clerk to draw and deliver to the treasurer an order therefor for payment before or at the time when such the payment is required to be made by the treasurer. The provisions of this subsection paragraph shall apply to all special and general provisions of the statutes relative to the disbursement of money from the county treasury.
(c) Special counties; countersigned by auditor. In all counties having with a population of 300,000 or more all orders and warrants drawn upon or against county funds shall be countersigned by the county auditor; and the treasurer of such the county shall make no payments of county funds for any purpose unless the order, warrant, certificate, direction or authority given the treasurer for such the payment is countersigned by such the county auditor. This provision requiring the countersigning by said the auditor shall apply to all laws and statutes, special and general, relative to the payment of county funds by the county treasurer except certificates or orders issued for the payment of juror, witness, interpreter, attorney, guardian ad litem and transcript fees.
(d) Examination of. The county board at their its annual session, or oftener if they deem more often if it considers it necessary, shall carefully examine the county orders returned paid by the county treasurer by comparing each order with the record of orders in the county clerk's office, and cause to be entered in said the record opposite to the entry of each order issued the date when the same order was canceled. They The board shall also make a complete list of the orders so canceled, specifying the number, date, amount, and person to whom the same is made payable, except in counties having a population of more than five hundred thousand 500,000, the name of the person to whom the same is made payable may be omitted, which statement shall be entered at length on the journal of the board; and immediately after the above requirements are complied with the orders so canceled shall be destroyed in the presence of the board.
(e) Uncalled for orders; cancellation; reissue. The county clerk shall prepare and present to the county board, at each annual session, a descriptive list giving the amount, date and payee of all county orders which have remained in the clerk's office for 2 years uncalled for by the payee. The board shall cause the orders to be compared with the list, and when found or made correct the list shall be entered at length on the journal of the board and filed in the office of the clerk; all the orders shall be canceled and destroyed. The person in whose favor the order was drawn, except those issued under s. 59.77 (4) sub. (1) (d), may, upon application to the chairperson of the board and county clerk, made within 6 years from the date of the order, have a new order issued for the amount of the original, without interest.
59.83 of the statutes is renumbered 59.65 and amended to read:
59.65 Publication of financial report. The several county boards A board shall cause to be made out and published in the county, as a class 1 notice, under ch. 985, immediately after their its annual meeting, a report of the receipts and expenditures of the year next immediately preceding year and the accounts allowed. The county board may within its discretion waive the publication of names of needy soldiers, sailors, marines and United States war veterans and the amount of relief provided under s. 45.14 (2) and shall publish in lieu thereof the total disbursements thereunder.
59.84 of the statutes is renumbered 59.60, and 59.60 (1), (3) to (7), (7m) (intro.), (8) (a), (b) (intro.) and 1. and (c) and (a) to (12), as renumbered, are amended to read:
59.60 (1) Application. The provisions of this section shall apply to all counties having 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.
(3) Fiscal year. The fiscal year in every such county shall be is the calendar year.
(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.
(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:
(a) The department's estimated revenues and expenditures for the ensuing fiscal year;.
(b) The estimated cost of any capital improvements pending or proposed for the ensuing fiscal year and for the next 4 fiscal years; and.
(c) Any other information that the director requests.
(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 county board:
(a) The annual budget estimates of each department;.
(b) A statement of principal and interest becoming due on outstanding bonds and on other financial obligations;.
(c) An estimate of all other expenditures, including proposed expenditures on capital improvements that are not financed by bonds;.
(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;.
(e) An estimate of funds required as an appropriation for contingencies;.
(f) An estimate of revenue from all other sources; and.
(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 prior to 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.