AB329: Bill Text

AB329,26,23 59.255 Comptroller. (1) Eligibility. (a) No person may hold the office of comptroller unless he or she is either a certified public accountant, licensed or certified under ch. 442, or has a master's degree or a doctorate degree in accounting or finance from a regionally accredited, nonprofit, post-secondary educational institution.

AB329,27,3 (b) No person holding the office of sheriff, undersheriff, circuit judge, district attorney, clerk of the circuit court, clerk, or member of the board shall be eligible to hold the office of comptroller or deputy comptroller.

AB329,27,4 (c) This section applies only to a county with a population of 750,000 or more.

AB329,27,7 (2) Responsibilities; deputies; oath; salary; temporary vacancy. (a) The comptroller is the chief financial officer of the county, and the administrator of the county's financial affairs. The comptroller shall oversee all of the county's debt.

AB329,27,19 (b) The comptroller shall appoint one deputy to aid the comptroller, under the comptroller's direction, in the discharge of the duties of the office of comptroller. A deputy appointed under this paragraph may be removed only for just cause. The appointment shall be in writing and shall be filed and recorded in the comptroller's office. Such deputy, in the absence of the comptroller from the comptroller's office or in case of a vacancy in said office or any disability of the comptroller to perform the duties of the office of comptroller, unless another is appointed therefor as provided in par. (c), shall perform all of the duties of the office of comptroller until such vacancy is filled or such disability is removed. The person so appointed shall take and file the official oath. The person shall file his or her appointment with the clerk. The board may, at its annual meeting or at any special meeting, provide a salary for the deputy.

AB329,28,2 (c) If any comptroller is incapable of discharging the duties of the office of comptroller, the county executive shall appoint a person, subject to confirmation by the board, comptroller who shall serve until such disability is removed. A person so appointed or appointed to fill a vacancy in the office of comptroller, upon giving an official bond with like sureties as are required of such comptroller, shall perform all the duties of such office, and thereupon the powers and duties of any deputy performing the duties of the last comptroller shall cease.

AB329,28,3 (3) Duties. The comptroller shall do all of the following:

AB329,28,6 (a) Receive all moneys from all sources belonging to the county, and all other moneys which by statute or county ordinance are directed to be paid to the comptroller.

AB329,28,9 (b) Pay out all moneys belonging to the county only on the order of the board, signed by the clerk and countersigned by the chairperson, except when special provision for the payment thereof is otherwise made by law.

AB329,28,17 (c) Pay all county orders described in par. (b) in the order of time in which they are presented for payment; but where 2 or more are presented at the same time, give precedence to the order of the oldest date, but the comptroller shall receive of municipal treasurers all county orders issued in the county, which the municipal treasurers may present in payment of county taxes, to the amount of the county taxes actually collected by any municipal treasurer in the year for which the orders are offered in payment, which amount shall be determined by the affidavit of the municipal treasurer.

AB329,29,9 (d) Keep a true and correct account of the receipt and expenditure of all moneys which come into the comptroller's hands by virtue of the comptroller's office in books kept therefor, specifying the date of every receipt or payment, the person from or to whom the same was received or paid, and the purpose of each particular receipt or payment; keep also in like manner a separate account of all fees received, a separate account of all moneys received for taxes, and a separate account of money received upon redemption of lands from sales thereof for nonpayment of taxes, further specifying in the 2 last accounts the description of the property on account of which such money was paid, which books shall be open at all times to the inspection of the board or any member thereof and to all county and state officers; make in writing a fully itemized statement and report, verified by the comptroller's oath, to the board on the first day of the annual board meeting and at such other times as the board directs, of all moneys of whatever nature received and disbursed by the comptroller; exhibit the comptroller's vouchers therefor to be audited and allowed, and settle with the board the comptroller's accounts as comptroller; and exhibit to the board all moneys in the custody or control of the comptroller as comptroller, and, if required, make oath that such moneys are the funds of the county.

AB329,29,11 (e) Annually by March 15, furnish to the department of revenue the completed tax roll settlement sheets prescribed under s. 70.09 (3).

AB329,29,18 (f) 1. Except as provided in subd. 2., transmit to the secretary of administration at the time required by law to pay the state taxes a particular statement, certified by the comptroller's personal signature affixed or attached thereto, of all moneys received by him or her during the preceding year and which are payable to the secretary of administration for licenses, fines, forfeitures, or on any other account, and at the same time pay to the secretary of administration the amount thereof after deducting the legal fees.

AB329,29,25 2. For all court imposed fines and forfeitures, plus costs, fees, and surcharges imposed under ch. 814, required by law to be deposited in the state treasury, transmit to the secretary of administration a statement of all moneys required by law to be paid on the actions entered during the preceding month on or before the first day of the next succeeding month, certified by the comptroller's personal signature affixed or attached thereto, and at the same time pay to the secretary of administration the amount of the money transmitted.

AB329,30,3 (g) Deposit all moneys for jail assessments received under s. 302.46 (1) in a county jail fund and make payments from the fund for purposes of s. 302.46 (2) on order of the board under par. (b).

AB329,30,8 (h) Cause to be insured, when directed by the board, at the expense of the county, the county buildings or any of them in the name of the county; and, in case of loss, demand and receive the money due on account of such insurance for the use of the county; and all such money shall be applied to rebuilding or repairing such county buildings.

AB329,30,17 (i) Make annually, on the 3rd Monday of March, a certified statement, and forward the statement to each municipal clerk in the county, showing the amount of money paid from the county treasury during the year next preceding to each municipal treasurer in the county. The statement shall specify the date of each payment, the amount thereof and the account upon which the payment was made. It shall be unlawful for any comptroller to pay to the treasurer of any town any money in the hands of the comptroller belonging to the town from the 3rd Monday of March until 10 days after the annual town meeting except upon the written order of the town board.

AB329,30,22 (j) Retain 10 percent for fees in receiving and paying into the state treasury all money received by the comptroller for the state for fines and forfeitures, except that 50 percent of the state forfeitures and fines under chs. 341 to 347, 349, and 351 shall be retained as fees, and retain the other fees for receiving and paying money into the state treasury that are prescribed by law.

AB329,30,25 (k) Forward 40 percent of the state forfeitures and fines under ch. 348 to the secretary of administration for deposit in the transportation fund under s. 25.40 (1) (ig).

AB329,31,2 (L) Forward all money received under s. 66.0114 (3) (c) to the secretary of administration for deposit in the transportation fund under s. 25.40 (1) (ig).

AB329,31,4 (m) Forward 50 percent of the fees received under s. 351.07 (1g) to the secretary of administration for deposit in the transportation fund under s. 25.40 (1) (im).

AB329,31,7 (n) Make and deliver to any person, for a fee that is set by the board under s. 19.35 (3), a certified copy or transcript of any book, record, account, file or paper in his or her office or any certificate which by law is declared to be evidence.

AB329,31,9 (o) On the first day of each month pay into the county treasury the fees received by the comptroller.

AB329,31,14 (p) Pay to the secretary of administration on his or her order the state percentage of fees received from the clerk of the circuit court under s. 59.40 (2) (m) and if any such moneys remain in his or her hands when he or she is required to pay the state percentage of fees, pay such moneys therewith to the secretary of administration.

AB329,31,15 (q) Perform all other duties required of the comptroller by law.

AB329,31,21 (rm) If the comptroller's county receives national forest income, distribute the income to the towns in the county in which national forest lands are situated, with each town to receive such proportion of the income as the area of national forest lands in the town bears to the area of the national forest lands in the entire county. Fifty percent of the amount received by any town shall be expended by the town exclusively for the benefit of roads therein.

AB329,31,23 (s) Exercise any investment authority delegated to the comptroller by the board under s. 59.62.

AB329,31,25 (t) Notify municipalities of payments made under ss. 74.29 and 79.10 in respect to property tax levies originally certified to the municipality for collection.

AB329,32,8 (tc) Each month, at the board's first meeting, the comptroller shall report to the board and the county executive, in writing, the condition of the county's outstanding contracts and of each of the county's funds and the claims payable from the funds. The comptroller shall also file with the the county executive and the board each year on or before October 1 a certified and detailed statement of the receipts and disbursements on account of each fund of the county during the preceding fiscal year, specifying the source of each receipt and the object of each disbursement, and also an estimate of the receipts and disbursements for the current fiscal year.

AB329,32,11 (te) The comptroller shall countersign all contracts with the county if the necessary funds have been provided to pay the liability that may be incurred under the contract. No contract is valid until so countersigned.

AB329,32,15 (tg) Whenever requested to do so by the county executive or board, the comptroller shall provide an independent fiscal analysis of any matter affecting the county, and shall provide the county executive and board with a fiscal note for all proposed legislation.

AB329,32,18 (ti) Annually, the comptroller shall prepare a written 5-year financial condition forecast for the county, which shall be distributed to the county executive and the board.

AB329,32,23 (tk) The comptroller shall perform all audit functions related to county government. The comptroller shall also have the duties and all the powers conferred upon the clerk as auditor under s. 59.47 (1), and shall perform any additional duties and shall have any additional powers as are imposed and conferred upon him or her from time to time by resolution adopted by the board.

AB329,32,24 (tL) The comptroller shall administer and oversee all shared services contracts.

AB329, s. 68 Section 68. 59.29 (1) (b) of the statutes is amended to read:

AB329,33,15 59.29 (1) (b) Whenever a person convicted of, or charged with, any felony, the punishment for which is not less than 5 years' imprisonment, shall escape, or whenever any such felony shall be committed by any unknown person or persons the sheriff of the county from which such escape was made or in which such felony was committed may, with the consent of the chairperson of the board of such county when such board is not in session, and with the consent of the board when it is in session, offer such reward for the apprehension and delivery of such escaped person, or the apprehension or conviction of the perpetrator of such felony as the sheriff considers necessary, not exceeding $1,000 in any one case; but no such reward or any part thereof shall be paid to any such sheriff, undersheriff or any deputy. The right to any such reward shall be determined finally by such sheriff; and if more than one person claims the reward the sheriff shall determine what portion, if any, the claimants are entitled to, and shall certify the determination to the treasurer or comptroller, and such certificate shall be the treasurer's or comptroller's authority for paying the sum so certified.

AB329, s. 69 Section 69. 59.32 (1) of the statutes is amended to read:

AB329,33,19 59.32 (1) Sheriff; fees. The sheriff shall collect the fees prescribed in s. 814.70, unless a higher fee is applicable under s. 814.705 (1) (a) or (2), and remit them to the treasurer or comptroller as provided in s. 59.22 (1) (b).

AB329, s. 70 Section 70. 59.38 (1) of the statutes is amended to read:

AB329,34,12 59.38 (1) Medical examiner, assistants; salaries; fees; report. The medical examiner and medical examiner's assistants authorized by the board shall be paid semimonthly out of the county treasury of the proper county, for the performance of all their official duties and in lieu of all other compensation, salaries to be fixed by the board. The medical examiner and medical examiner's assistants shall collect for all services performed, except in cases where the county is solely liable, all fees that coroners are by law entitled to receive, and shall keep accurate books of account in which shall be entered from day to day the items of services rendered, the titles of the proceedings in which and the names of the persons for whom rendered, and the fees charged and received, and shall, at the end of every 3 months, render to the board and to the treasurer or comptroller an accurate report or statement, verified by his or her oath, of all fees and income collected by them or for them during the 3 months; and at the same time they shall pay to the treasurer or comptroller all fees and incomes collected by them, or which they were entitled by law to charge or receive, not paid to the treasurer or comptroller. The medical examiner or a medical examiner's assistant shall act as coroner in another county when requested to do so under s. 59.34 (2) (b).

AB329, s. 71 Section 71. 59.38 (3) of the statutes is amended to read:

AB329,34,21 59.38 (3) Medical examiner's bond. Before entering upon the duties of office, the medical examiner of the county shall deliver to the clerk a bond, subscribed by 2 or more sufficient sureties, in such penal sum as the board determines, conditioned for the faithful performance of all official duties as set forth in this chapter and ch. 979 and that he or she will faithfully account for and pay to the treasurer or comptroller of the county all moneys which may come to him or her belonging to the county, and which by virtue of this chapter and ch. 979 the medical examiner is required to account for and pay as aforesaid.

AB329, s. 72 Section 72. 59.40 (2) (m) of the statutes is amended to read:

AB329,35,4 59.40 (2) (m) Pay monthly to the treasurer or comptroller for the use of the state the state's percentage of the costs, fees, and surcharges imposed under ch. 814 that are required to be paid on each civil action, criminal action, and special proceeding filed during the preceding month and pay monthly to the treasurer or comptroller for the use of the state the percentage of court imposed fines and forfeitures that are required by law to be deposited in the state treasury. The payments shall be made by the 15th day of the month following receipt of the payments.

AB329, s. 73 Section 73. 59.40 (2) (n) of the statutes is amended to read:

AB329,35,8 59.40 (2) (n) Pay monthly to the treasurer or comptroller the amounts required by s. 302.46 (1) for the jail assessment surcharge. The payments shall be made by the 15th day of the month following receipt thereof.

AB329, s. 74 Section 74. 59.42 (2) (b) 5. of the statutes is created to read:

AB329,35,12 59.42 (2) (b) 5. Review and countersign all contracts to verify that the contracts comply with all statutes, rules, ordinances, and the county's ethics policy. This subdivision applies only in a county with a population of 750,000 or more.

AB329, s. 75 Section 75. 59.47 (1) of the statutes is amended to read:

AB329,35,25 59.47 (1) In every county, except as provided in s. 59.255 (2) (tk), the 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 board, shall examine the books and accounts of any county officer, board, commission, committee, trustees or other officer or employee entrusted with the receipt, custody or expenditure of money, or by or on whose certificate any funds appropriated by the 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 board.

AB329, s. 76 Section 76. 59.52 (3) (b) of the statutes is amended to read:

AB329,36,24 59.52 (3) (b) When any book, public record or the record of any city, village or town plat in any county office shall, from any cause, become unfit for use in whole or in part, the board shall order that the book, record or plat be rebound or transcribed. If the order is to rebind such book, record or plat, the rebinding must be done under the direction of the officer in charge of the book, record or plat, and in that officer's office. If the order is to transcribe such book, record or plat, the officer having charge of the same shall provide a suitable book for that purpose; and thereupon such officer shall transcribe the same in the book so provided and carefully compare the transcript with the originals, and make the same a correct copy thereof, and shall attach to the transcript a certificate over that officer's official signature that that officer has carefully compared the matter therein contained with, and that the same is a correct and literal copy of the book, record or plat from which the same was transcribed, naming such book. The certified copy of the book, record or plat shall have the same effect in all respects as the original, and the original book, record or plat shall be deposited with the treasurer or comptroller and carefully preserved, except that in counties having a population of 500,000 750,000 or more where a book containing a tract index is rewritten or transcribed the original book may be destroyed. The order of the board directing the transcribing of any book, record or plat duly certified by the clerk shall, with such certificate, be recorded in each copy of the book, record or plat transcribed. The fee of the officer for such service shall be fixed by the board, not exceeding 10 cents per folio, or if such books or any part thereof consist of printed forms, not to exceed 5 cents per folio for such books or records, to be paid by the county.

AB329, s. 77 Section 77. 59.52 (4) (a) 12. of the statutes is amended to read:

AB329,37,2 59.52 (4) (a) 12. The clerk's copies of all receipts that are issued by the treasurer or comptroller, 4 years or until after being competently audited, whichever is earlier.

AB329, s. 78 Section 78. 59.52 (4) (a) 15. of the statutes is amended to read:

AB329,37,4 59.52 (4) (a) 15. All other receipts of the treasurer or comptroller, after 7 years.

AB329, s. 79 Section 79. 59.53 (17) (b) of the statutes is amended to read:

AB329,37,17 59.53 (17) (b) The disbursement of an appropriation made under this subsection shall be under the supervision of the chairperson of the board, the clerk, and the treasurer or comptroller, and in all cases after such an appropriation has been made, there shall be filed with the clerk a sworn statement by the treasurer of the immigration society for whose benefit the appropriation was made, showing that the amount of the appropriation has been used by the association for the purpose of inducing immigration to the county making the appropriation and to adjoining counties, and itemized bills for the expenditure of a sum equal to the appropriation duly verified shall accompany the statement of the treasurer. Upon the approval of the statement and the itemized bills, by the county officers above named, the money so appropriated shall be paid by the proper officers of the county making the same into the treasury of the immigration association.

AB329, s. 80 Section 80. 59.56 (3) (d) of the statutes is amended to read:

AB329,38,2 59.56 (3) (d) Finance. For the partial maintenance of the work of the university extension program, including cooperative extension programs as provided for in an act of congress approved May 8, 1914 (38 Stat. 372) and all acts supplementary thereto, the board may appropriate moneys as requested by the committee on agriculture and extension education to provide the county's share in such work. The money appropriated by the board shall be disbursed by the treasurer or comptroller upon orders of the clerk pursuant to the actions of the committee on agriculture and extension education and as adopted by the board.

AB329, s. 81 Section 81. 59.56 (14) (d) of the statutes is amended to read:

AB329,38,11 59.56 (14) (d) The board may vote an amount which it considers sufficient to aid in the purchase of, or to make improvements upon the fairgrounds for any organized agricultural society, or to aid any organized agricultural society or any incorporated poultry association in any of its public exhibitions held or to be held; and any amount so voted shall be paid upon demand by the treasurer or comptroller to the treasurer of such organized agricultural society, who shall keep an accurate record of the expenditure thereof by such society, and file a verified copy of such record with the clerk within one year after the receipt of such amount.

AB329, s. 82 Section 82. 59.57 (2) (e) 2. of the statutes is amended to read:

AB329,38,21 59.57 (2) (e) 2. The articles of incorporation shall be signed and acknowledged by persons designated by the board or where counties join in the formation of the agency by the boards of those counties and shall include at least 3 of the following from each county: the county executive, if there is one; the chairperson of the board; the chairperson of the board finance committee, if there is one; the county corporation counsel and the county auditor, or treasurer or comptroller, in counties having no county auditor, and only those persons so signing and acknowledging the articles of incorporation shall for the purposes of ch. 181 be the incorporators of the agency.

AB329, s. 83 Section 83. 59.57 (2) (e) 5. of the statutes is amended to read:

AB329,39,8 59.57 (2) (e) 5. The articles of incorporation shall provide for 2 classes of directors, each class to consist of such number as is provided in the bylaws. The county executive, if there is one, the chairperson of the board, the chairperson of the board finance committee, if there is one, the county corporation counsel and the county auditor, or treasurer or comptroller, in counties having no county auditor, shall be members of the board of directors by virtue of their office and as representatives of the county in which they hold the office and the board of each county shall have the right to designate such additional county directors as the bylaws authorize. The county directors shall at all times constitute not less than a majority of the total authorized number of directors. Public directors shall be appointed by the board and shall hold office at the pleasure of the board.

AB329, s. 84 Section 84. 59.61 (1) (a) of the statutes is amended to read:

AB329,39,11 59.61 (1) (a) Give such receipts therefor and file such duplicates thereof with the clerk and treasurer or comptroller, as the board directs.

AB329, s. 85 Section 85. 59.61 (3) (a) of the statutes is amended to read:

AB329,40,3 59.61 (3) (a) Whenever a board has designated a county depository under sub. (2), the treasurer or comptroller shall deposit therein as soon as received all funds that come to the treasurer's or comptroller's hands in that capacity in excess of the sum the treasurer or comptroller is authorized by the board to retain. Any sum on deposit shall be considered to be in the county treasury, and the treasurer or comptroller shall not be liable for any loss thereon resulting from the failure or default of such depository. The board, a committee of the board designated by it or the treasurer acting under s. 59.25 (3) (s), or the comptroller acting under s. 59.255 (3) (s), may invest any funds that come into the county treasurer's or comptroller's hands in excess of the sum the treasurer or comptroller is authorized by the 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. 59.25 (3) (s), or the comptroller acting under s. 59.255 (3) (s) may sell such securities when considered advisable.

AB329, s. 86 Section 86. 59.61 (3) (b) of the statutes is amended to read:

AB329,40,10 59.61 (3) (b) Every such depository shall on the first business day of each month, and more often when required, file with the clerk a statement of the amount of county money deposited with it during the preceding month, and the treasurer or comptroller shall at the same time file with such clerk a statement showing the amount of moneys received and disbursed by the treasurer or comptroller during the previous month.

AB329, s. 87 Section 87. 59.61 (3) (c) of the statutes is amended to read:

AB329,40,15 59.61 (3) (c) The board may fix the amount of money which may be retained by the treasurer or comptroller but in no case shall the sum exceed $3,000; provided, that in all counties having a population of 200,000 or more inhabitants, the treasurer or comptroller may retain such sum as may be fixed by the board.

AB329, s. 88 Section 88. 59.61 (3) (d) of the statutes is amended to read:

AB329,40,20 59.61 (3) (d) Such treasurer or comptroller and clerk, whenever the cash balance does not amount to the sum authorized by the board to be retained, may increase it to such amount by their check on the county depository or depositories in favor of such treasurer or comptroller.

AB329, s. 89 Section 89. 59.63 of the statutes is amended to read:

AB329,40,25 59.63 Treasurer's or comptroller's disbursement of revenue. The treasurer or comptroller may make disbursements of property tax revenues and of credits under s. 79.10 according to the proportions that are reported under ss. 60.33 (10m), 61.25 (10) and 62.09 (11) (j).

AB329, s. 90 Section 90. 59.64 (1) (e) of the statutes is amended to read:

AB329,41,7 59.64 (1) (e) Fees for statements and certificates. Every circuit or supplemental court commissioner shall receive from the treasurer or comptroller $1 per page for making statements and returns required by par. (c) and $1 for making each certificate required by par. (d). All such statements and certificates shall be transmitted to the clerk by certified mail and for transmitting the statements and certificates the circuit or supplemental court commissioner shall receive $1.

AB329, s. 91 Section 91. 59.64 (1) (g) 1. of the statutes is amended to read:

AB329,41,16 59.64 (1) (g) 1. The clerk of the respective court, the register of probate, or the medical examiner as the case may be shall issue to the person an order directing the treasurer or comptroller to make payment of the fee. 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 the person 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 the transcript was taken.

AB329, s. 92 Section 92. 59.64 (1) (g) 3. of the statutes is amended to read:

AB329,41,22 59.64 (1) (g) 3. Upon presentation of the certificate or order properly signed and endorsed, the treasurer or comptroller shall pay to the holder, upon surrender of the certificate or order, the amount set forth in the certificate or order, and the order or certificate shall in all other respects be handled by the treasurer or comptroller in the same manner as all other county orders drawn upon him or her are handled.

AB329, s. 93 Section 93. 59.64 (2) of the statutes is amended to read:

AB329,42,13 59.64 (2) Special counties; classification of claims. In counties with a population of more than 300,000, the county auditor shall classify all such claims according to the budgetary funds provided for in s. 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 are for a purpose for which no specific appropriation has been made in the budget, such claims shall be considered as chargeable against the contingent fund. When the county auditor countersigns any order on the treasurer or comptroller for the payment of a claim allowed the auditor shall charge such order against the fund appropriated for that purpose.