In this subsection, “board" includes any department, 5
as defined in s. 59.60 (2) (a) (as)
59.60 (2) (a) of the statutes is renumbered 59.60 (2) (as).
59.60 (2) (ae) of the statutes is created to read:
(ae) “Budget period” means 2 consecutive fiscal years covered by a 9
biennial budget adopted by a county that has acted under sub. (3s), or an annual 10
budget for any other county that has not acted to adopt a biennial budget under sub. 11
59.60 (3s) of the statutes is created to read:
59.60 (3s) Biennial budget procedures.
(a) A county with a population of 14
750,000 or more may adopt a biennial budget by implementing the procedures under 15
this subsection and using the procedures under this section. If a county chooses to 16
adopt a biennial budget, it shall adopt such a budget in an odd-numbered year for 17
the next 2 fiscal years that follow immediately the year in which the budget is 18
(b) For a county to proceed under this subsection, the board must adopt a 20
resolution or enact an ordinance stating its intent to adopt a biennial budget. Once 21
a resolution is adopted or an ordinance is enacted, such an action takes effect, and 22
may not be reconsidered or repealed, except as provided in par. (c).
(c) A board that has adopted a biennial budget procedure as provided in this 24
subsection may return to the use of an annual budget procedure if the board, by a
two-thirds majority vote, adopts a resolution or enacts an ordinance stating its 2
intent to adopt an annual budget.
(d) A board or a committee authorized by the board may, at any time, decrease 4
appropriation amounts in a biennial budget.
(e) In October or November of an even-numbered year, the board may change 6
any appropriation or revenue amount in relation to the 2nd year of the biennial 7
budget by a simple majority vote of the members-elect.
59.60 (4) (intro.) of the statutes is amended to read:
59.60 (4) Submission of annual budget requests.
(intro.) On or before the date 10
that the director specifies, but not later than July 15, each department shall 11annually
submit to the director in the form that the director specifies:
59.60 (4) (a) of the statutes is amended to read:
(a) The department's estimated revenues and expenditures for the 14ensuing
fiscal year for the ensuing budget period
59.60 (4) (b) of the statutes is amended to read:
(b) The estimated cost of any capital improvements pending or 17
proposed for the ensuing fiscal year and for the next 4 5
59.60 (5) (intro.) of the statutes is amended to read:
59.60 (5) Compilation of budget requests.
(intro.) Not later than August 15 20
of each the
year in which the budget is enacted
, the director shall submit to the 21
county executive or county administrator and to the board:
59.60 (5) (a) of the statutes is amended to read:
(a) The annual
budget estimates of each department.
59.60 (6) (b) 2. of the statutes is amended to read:
(b) 2. A comparative statement by organization unit and principal 2
object of expenditure showing the actual expenditures of the preceding fiscal year, 3
the appropriations and estimated expenditures for the fiscal year currently ending, 4
and the recommended appropriations for the fiscal year budget period
59.60 (6) (b) 3. of the statutes is amended to read:
(b) 3. A comparative statement of the actual revenues from all sources 8
including property taxes during the preceding fiscal year, the anticipated revenues 9
and the estimated revenues for the fiscal year currently ending, and the anticipated 10
revenues for the fiscal year budget period
next succeeding including any surplus 11
from the preceding fiscal year not otherwise appropriated under sub. (9).
59.60 (6) (c) of the statutes is amended to read:
(c) The anticipated revenues for the
fiscal year budget period
succeeding shall be equal in amount to the recommended appropriations.
59.60 (7) of the statutes is amended to read:
59.60 (7) Publication of budget and public hearing.
The board shall refer the 17
executive's or administrator's budget to the finance committee and such committee 18
shall publish as a class 1 notice, under ch. 985, a summary of the executive's or 19
administrator's budget and comparative figures together with a statement of the
20county's bonded indebtedness,
in the 2 daily newspapers having the largest 21
circulation in the county, and shall make available to the general public reprinted 22
copies of the summary as published. The publication shall also state the date, hour, 23
and place of the public hearing to be held by the board on such executive's or 24
administrator's budget. The board shall, not less
than 14 days after 25
publication of the summary of the executive's or administrator's budget, but not later
than the first Monday in November of each year budget period
and prior to the 2
adoption of the property tax levy, hold a public hearing on such executive's or 3
administrator's budget, at which time citizens may appear and express their 4
opinions. After such public hearing, and on or before the annual meeting,
the finance 5
committee shall submit to the board its recommendations for amendments to the 6
executive's or administrator's budget, if any, and the board shall adopt the budget 7
with such changes as it considers proper and advisable. Subject to sub. (7e), the 8
board of a county with a population of at least 750,000 may not adopt a budget in 9
which the total amount of budgeted expenditures related to the compensation of 10
county board members, and to any other costs that are directly related to the 11
operation and functioning of the county board, including staff, is greater than 0.4 12
percent of the county portion of the tax levy for that year to which the budget applies. 13
When so adopted, the sums provided shall, subject to the provisions of sub. (8), 14
constitute legal appropriations and anticipated revenues for the ensuing year.
59.60 (8) (a) of the statutes is amended to read:
(a) At the request of the head of any department, and after receiving 17
the recommendation of the county executive or county administrator, the finance 18
committee may, at any time during the fiscal year
, transfer any 19
unencumbered appropriation balance or portion thereof between principal objects of 20
expenditures within a department; but no transfers shall be made of appropriations 21
originating from bond funds unless the purpose for which the bonds were issued has 22
been fulfilled or abandoned. If the county executive or county administrator fails to 23
make a recommendation within 10 days after the submission of a request for 24
transfer, the finance committee may act upon the request without his or her 25
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 2
departments may be considered as though they were a single unit with respect to 3
transfers of appropriations within the group.
59.60 (10) of the statutes is amended to read:
59.60 (10) Ordinance increasing salaries; new positions; when effective.
ordinance or resolution authorizing the creation of new or additional positions or 7
increasing salaries shall become effective in any fiscal year budget period
until an 8
appropriation of funds for such purpose is made or the ordinance or resolution 9
contains a provision for the transfer of funds if required. All such ordinances or 10
resolutions which do not require an appropriation or transfer of funds shall state 11
therein the specific account or accounts in which funds are available for such 12
65.01 of the statutes is amended to read:
1465.01 Application of this chapter.
The common council of any city of the 15
or 4th class may by ordinance adopted by three-fourths of all its members 16
accept the provisions of ss. 65.02, 65.025,
65.03 and 65.04 which when so accepted 17
shall be in full force and effect as to any such city. Except as above provided ss. 65.01 18
to 65.20 shall apply only to cities of the 1st class.
65.02 (5) (intro.) of the statutes is amended to read:
65.02 (5) Budget.
(intro.) The budget shall provide a complete financial plan 21
for the ensuing fiscal year budget period
. It shall contain in tabular form, for each
65.02 (5m) of the statutes is created to read:
65.02 (5m) Budget period.
In ss. 65.01 to 65.20, “budget period” means 2 25
consecutive fiscal years covered by a biennial budget adopted by a city that has acted
under s. 62.025, or an annual budget for any other city that has not acted to adopt 2
a biennial budget under s. 65.025.
65.02 (6) (a) of the statutes is amended to read:
(a) The For a budget period, the
budget summary shall itemize the 5
principal sources of anticipated revenues and shall state separately the amount to 6
be raised by property tax, and the proposed expenditures of each department, 7
bureau, board and commission in such manner as to present to the public a simple 8
and clear summary of the detailed estimates of the budget.
65.02 (6) (b) (intro.) of the statutes is amended to read:
(b) (intro.) The
For a budget period, the
budget summary shall also 11
include all of the following:
65.02 (8) (intro.) of the statutes is amended to read:
65.02 (8) Proposed expenditures.
(intro.) Separate provision For a budget
14period, separate provisions
shall be included in the proposed budget for at least:
65.02 (10) of the statutes is amended to read:
65.02 (10) Proposed expenditures; comparison with other years.
The board 17
of estimates shall direct that there be placed opposite the several items of proposed 18
expenditures for the ensuing year budget period
, adequate comparisons with the 19
budgets and expenditures of other years.
65.02 (11) of the statutes is amended to read:
65.02 (11) Anticipated revenues; comparison with other years.
The board of 22
estimates shall direct that there be placed opposite the several items of anticipated 23
revenues for the ensuing year budget period
, adequate comparisons with the 24
anticipated revenues and receipts of other years.
65.025 of the statutes is created to read:
165.025 Biennial budget procedures. (1)
A city may adopt a biennial budget 2
by implementing the procedures under this section and using the procedures under 3
ss. 65.02 to 65.20. If a city chooses to adopt a biennial budget, it shall adopt such a 4
budget in an odd-numbered year for the next 2 fiscal years that follow immediately 5
the year in which the budget is adopted.
For a city to proceed under this section, the common council must adopt a 7
resolution or enact an ordinance stating its intent to adopt a biennial budget. Once 8
a resolution is adopted or an ordinance is enacted, such an action takes effect, and 9
may not be reconsidered or repealed, except as provided in sub. (3).
A common council that has adopted a biennial budget procedure as provided 11
in this section may return to the use of an annual budget procedure if the common 12
council, by a two-thirds majority vote, adopts a resolution or enacts an ordinance 13
stating its intent to adopt an annual budget.
A common council or a committee authorized by the common council may, 15
at any time, decrease appropriation amounts in a biennial budget.
In October or November of an even-numbered year, the common council 17
may change any appropriation or revenue amount in relation to the 2nd year of the 18
biennial budget by a simple majority vote of the members-elect, as that term is 19
defined in s. 59.001 (2m).
65.03 (1) of the statutes is amended to read:
It shall be the duty of each department to file with the secretary of 22
the board of estimates not later than August 1 of each year on forms approved by the 23
board of estimates an estimate in detail of the department's needs for the ensuing 24
fiscal year, including a statement of any permanent improvements to be made and 25
an estimate of expenditures therefor, and including such information supplied in
such 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.
65.04 (1) of the statutes is amended to read:
65.04 (1) Meeting; report of estimates.
The board of estimates shall meet not 6
later than September 10 of each year. The secretary shall place before the board the 7
reports of estimates filed with the secretary by the departments together with the 8
comptroller'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 10
comparisons with other years as provided in s. 65.02 (5) to (11). The budget summary 11
shall be published forthwith in at least one and not more than 2 daily newspapers 12
having the largest circulation in the city as a class 1 notice, under ch. 985, and in the 13
proceedings of the common council; and a copy of the entire proposed budget shall 14
be available for public inspection in the office of the city comptroller.
65.04 (2) of the statutes is amended to read:
65.04 (2) Proposed budget; publication of summary.
From the estimates before 17
it the board shall make and submit to the common council, on or before October 25 18
each year budget period
, a proposed budget setting forth in detail the amounts 19
proposed to be spent by each department and the various purposes therefor and the 20
amounts of money for each purpose it is proposed shall be appropriated by the 21
council. The proposed budget shall comply with s. 65.02 (5) to (11). The budget 22
summary shall be published forthwith in at least one and not more than 2 daily 23
newspapers having the largest circulation in the city as a class 1 notice, under ch. 24
985, and the proposed budget summary shall be printed forthwith in the proceedings 25
of the common council. If any department fails to file its estimates as herein provided
the board shall make a proposed budget for such department specifying the purposes 2
for which and the amount of funds such department may expend.
65.04 (4) of the statutes is amended to read:
65.04 (4) Contingent fund.
In addition to the purposes required to be set forth 5
in detail the board may provide a contingent fund for such sum as they may deem 6
reasonably necessary for emergency and other purposes that may arise during the 7year budget period
requiring the expenditure of money in addition to the sums 8
provided for the several purposes, and for purposes for which no express provision 9
is made in the budget.
65.04 (5) of the statutes is amended to read:
65.04 (5) Bonds; mortgage certificates.
The board shall also include in its 12
budget the amount of bonds, the purposes therefor, and the required mortgage 13
certificates to be issued during the fiscal year
, except such bonds as 14
are authorized to be omitted by express provision of law.
65.05 (4) of the statutes is amended to read:
65.05 (4) The For each budget period, the
common council, on or before 17
November 14, shall adopt the proposed budget by a majority vote of all the 18
alderpersons either as submitted or as changed by the council. It shall not be 19
necessary to refer the budget to a committee of the common council.
65.05 (5) of the statutes is amended to read:
The budget submitted by the board to the council as changed by the 22
council within the time therein provided shall constitute the budget of the city for the 23
following year budget period
whether or not any formal resolution or motion 24
adopting it has been passed by the common council. Within 5 days either after its
formal adoption by the council or by operation of law it shall be certified by the city 2
clerk to the mayor for the mayor's approval.
65.05 (8) of the statutes is amended to read:
65.05 (8) The Except as provided in s. 65.025 (5), the
adoption of the budget 5
shall determine the amount of money to be levied upon all taxable property in the 6
city for the ensuing year budget period
. The tax levy shall be computed by deducting 7
the surplus and miscellaneous revenues available therefor from the appropriations 8
for expenditures for the ensuing year. The city comptroller shall then certify the 9
necessary taxes to be levied to the commissioner of assessments, who shall calculate 10
the tax rate. Such tax rate shall be the rate of the ensuing tax levy.
65.05 (9) of the statutes is amended to read:
The compensation rates of pay and the number of positions 13
established in the budget shall determine the compensation to be paid and the 14
number of positions for the ensuing fiscal year
except that additional 15
positions may be established where necessary during the year by resolution adopted 16
by three-fourths vote of all the alderpersons.
65.06 (1) of the statutes is amended to read:
65.06 (1) No Except as provided in s. 65.025 (5), no
money may be expended and 19
no liabilities incurred by the city or any department unless otherwise specially 20
authorized by law during the fiscal year budget period
, in excess of the amounts 21
specified or except as hereinafter provided for any other purpose than as designated 22
therein, provided, however, that whenever the city department that is responsible 23
for a water system desires to make a contract extending over a period of more than 24
one 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
to meet the payments on the contract as they may come due, then, by a majority vote 2
of the board, they may authorize the comptroller to countersign such contract.
65.06 (5) (intro.) of the statutes is amended to read:
(intro.) No department shall spend a greater sum than is 5
appropriated by the budget for that department except as provided in s. 65.025 (5)
65.06 (14) of the statutes is amended to read:
The adoption of the budget for any
year budget period
shall not 9
authorize the expenditure of any funds for the succeeding year budget period
for indebtedness incurred during the budget year.
65.06 (15) of the statutes is amended to read:
All funds subject to the control of the common council assigned by 13
the budget to a department not expended during the budget year period
and not 14
reserved for indebtedness incurred during the year
shall revert to the 15
general revenues of the city.
65.20 (1) (a) of the statutes is amended to read:
(a) The functions of the board of estimates relating to the preparation 18
of the city budget are permanently transferred to the mayor who shall prepare the 19
proposed budget and present it to the common council. The budget presented by the 20
mayor shall be called the “executive budget" and its contents shall comply with the 21
requirements 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
65.20 (1) (b) of the statutes is amended to read:
(b) Each department shall submit to the mayor not later than the 2nd 2
Tuesday in May of each year budget period
on forms approved by the budget director 3
an estimate in detail of the department's needs for the ensuing
fiscal year budget
, including a statement of any permanent improvements to be made and an 5
estimate of expenditures therefor, and including such information supplied in such 6
form as the mayor requests.
65.20 (1) (c) of the statutes is amended to read:
(c) Any department whose funds are not subject to the control of the 9
common council may include in its estimate such sum as it deems reasonably 10
necessary for a contingent fund for emergency purposes or other purposes which may 11
arise during the year budget period
requiring the expenditure of money in addition 12
to the sums provided for the several purposes or for purposes for which no express 13
provision is made in the budget.
65.20 (1) (d) of the statutes is amended to read:
(d) The mayor shall hold hearings with respect to departmental 16
requests at the times and places the mayor or the common council, by ordinance, 17
directs. All hearings shall be open to the public. The mayor shall conduct the 18
hearings in the manner in which the mayor determines best suited to fulfilling the 19
purpose of the hearings. The For each budget period, the
mayor shall prepare a 20
requested budget summary which shall be published at least once prior to the 21
commencement of the hearings in the newspaper having the largest circulation in 22
the city. A complete copy of the entire requested budget shall be made available for 23
public inspection in the office of the city clerk.
65.20 (1) (e) of the statutes is amended to read: