43.58 (2) (a) The library board shall audit and approve all vouchers for the expenditures of the public library and forward the bills or vouchers or schedules covering the same expenditures, setting forth the names name of claimants each claimant or payee, the amounts amount of each claim expenditure. and the purpose for which it was expended, to the appropriate municipal or county financial officer or, in the case of a school district, the school district clerk, with. The library board shall include a statement thereon, signed by the library board secretary or other designee of the library board, that the expenditure has been incurred and that the library board has audited and approved the bill expenditure. The appropriate municipal, county, or school district governing body official shall then pay the bill as others are paid.
226,13 Section 13. 43.58 (2) (b) of the statutes is created to read:
43.58 (2) (b) Notwithstanding par. (a), regular wages or salary or other recurring payments, authorized by the library board and verified by the appropriate library official, may be paid by the appropriate municipal, county, or school district official by the date due or, in the case of salaries, by the regular pay day. The library board shall audit and approve any such payment at its next regular meeting.
226,14 Section 14. 43.58 (6) (a) of the statutes is amended to read:
43.58 (6) (a) Within 60 days after the conclusion of the fiscal year of the municipality or county in which the public library is located, the library board shall make a report to the division and to its governing body. The report shall state the condition of the library board's trust and the various sums of money received for the use of the public library during the year, specifying separately the amounts received from appropriations, from the income of trust funds, from rentals and other revenues of the public library and from other sources. The report shall state separately the condition of the permanent trust all funds in the library board's control, and shall state in detail the disbursements on account of the public library during that fiscal year and shall contain an estimate of the needs of the public library for the next succeeding fiscal year.
226,15 Section 15. 43.58 (7) (b) of the statutes is amended to read:
43.58 (7) (b) If a gift, bequest, devise, or endowment is made to any public library, the library board thereof may pay or transfer the gift, bequest, devise, or endowment, or the its proceeds thereof, to the treasurer of the municipality or county in which the public library is situated,; may entrust any such funds therefrom to a public depository under ch. 34; or may pay or transfer that the gift, bequest, devise, or endowment to any member of the library board to be selected by the library board and thereafter to be known as board's financial secretary. If the library board pays or transfers that the gift, bequest, devise, or endowment to the financial secretary, the financial secretary may retain, expend, invest and reinvest that the gift, bequest, devise, or endowment as permitted under s. 66.0603 (1m) or 112.10 (4); or may delegate investment authority for the gift, bequest, devise, or endowment as permitted under s. 66.0603 (2) or 112.10 (5). The financial secretary shall hold office only during membership on the library board and shall be elected annually at the same time and in the same manner as the other officers of the library board.
226,16 Section 16. 43.60 (title) of the statutes is repealed and recreated to read:
43.60 (title) County appointments to municipal and joint public library boards.
226,17 Section 17. 43.60 (1) and (2) of the statutes are repealed.
226,18 Section 18. 43.60 (3) of the statutes is renumbered 43.60 (3) (a) 1. and amended to read:
43.60 (3) (a) 1. Whenever If the annual sum appropriated by the other municipality or the county under sub. (2) equals or exceeds to the public library is equal to at least one-sixth, but less than one-third, of the annual sum appropriated to the public library by any municipality in which the public library is located during the preceding fiscal year, the mayor, village president, town or county chairperson or tribal chairman of the other municipality or county, with the approval of the governing body thereof, may appoint from among the residents of the municipality or county an one additional member of the library board of the public library and, when such sum equals or exceeds.
2. If the annual sum appropriated by the county to the public library is equal to at least one-third, but less than one-half, of the annual sum appropriated to the public library by any municipality in which the public library is located, 2 additional members, for a term of 3 years from the July 1 next succeeding such appointment, and thereafter for terms of 3 years. Whenever the appropriation made is less than the one-third specified, the office of one such additional member of the board and, if less than the one-sixth specified, the office of both shall be vacant from the July 1 next thereafter.
226,19 Section 19. 43.60 (3) (a) (intro.) of the statutes is created to read:
43.60 (3) (a) (intro.) A county chairperson, with the approval of the county board, may appoint from among the residents of the county additional members to the library board of a public library of a municipality located in whole or in part in the county, for a term of 3 years from the May 1 following the appointment, and thereafter for a term of 3 years, as follows:
226,20 Section 20. 43.60 (3) (a) 3. to 5. of the statutes are created to read:
43.60 (3) (a) 3. If the annual sum appropriated by the county to the public library is equal to at least one-half, but less than two-thirds, of the annual sum appropriated to the public library by any municipality in which the public library is located, 3 additional members.
4. If the annual sum appropriated by the county to the public library is equal to at least two-thirds, but less than the annual sum appropriated to the public library by any municipality in which the public library is located, 4 additional members.
5. If the annual sum appropriated by the county to the public library is equal to at least the annual sum appropriated to the public library by any municipality in which the public library is located, 5 additional members.
226,21 Section 21. 43.60 (3) (b) of the statutes is created to read:
43.60 (3) (b) For a joint public library of 2 or more municipalities, the "annual sum appropriated to the public library by any municipality in which the public library is located" under par. (a) is the total sum appropriated by all of the municipalities participating in the joint library.
226,22 Section 22. 43.60 (3) (c) of the statutes is created to read:
43.60 (3) (c) A county chairperson may appoint a county supervisor to serve as a member of a library board of a public library of a municipality under par. (a), but no more than one county supervisor so appointed may serve on the library board at the same time.
226,23 Section 23. 43.60 (4) of the statutes is created to read:
43.60 (4) If an additional member appointed to a library board under sub. (3) (a) loses the status upon which the appointment was based, he or she ceases to be a member of the library board effective on the following May 1.
226,24 Section 24. 43.64 (2) (b) 1. of the statutes is amended to read:
43.64 (2) (b) 1. Divide the amount of tax levied by the county for public library service under sub. (1) in the prior year, less the amount levied for public library capital expenditures, by the equalized valuation of property in that area of the county that was subject to the county property tax levy for public library services in the prior year.
226,25 Section 25. Initial applicability.
(1) The treatment of section 43.64 (2) (b) 1. of the statutes first applies to taxes levied in the year beginning after the effective date of this subsection.
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