2019 - 2020 LEGISLATURE
April 24, 2019 - Introduced by Senators Kooyenga, Bewley, Cowles, Kapenga,
Olsen and Stroebel, cosponsored by Representatives Gundrum, Brooks,
Brandtjen, Duchow, Edming, Felzkowski, Horlacher, Katsma, Kerkman,
Knodl, Kulp, Loudenbeck, Macco, Quinn, Ramthun, Sanfelippo,
Skowronski, Sortwell, Spiros, Steffen, Thiesfeldt and Tusler. Referred to
Committee on Government Operations, Technology and Consumer
SB178,1,12 1An Act to renumber 59.60 (2) (a); to amend 59.53 (6) (a) 2., 59.54 (27) (a), 59.60
2(4) (intro.), 59.60 (4) (a), 59.60 (4) (b), 59.60 (5) (intro.), 59.60 (5) (a), 59.60 (6)
3(b) 2., 59.60 (6) (b) 3., 59.60 (6) (c), 59.60 (7), 59.60 (8) (a), 59.60 (10), 65.01, 65.02
4(5) (intro.), 65.02 (6) (a), 65.02 (6) (b) (intro.), 65.02 (8) (intro.), 65.02 (10), 65.02
5(11), 65.03 (1), 65.04 (1), 65.04 (2), 65.04 (4), 65.04 (5), 65.05 (4), 65.05 (5), 65.05
6(8), 65.05 (9), 65.06 (1), 65.06 (5) (intro.), 65.06 (14), 65.06 (15), 65.20 (1) (a),
765.20 (1) (b), 65.20 (1) (c), 65.20 (1) (d), 65.20 (1) (e), 65.20 (1) (g), 65.20 (1) (h),
865.90 (1), 65.90 (2), 65.90 (3) (a) (intro.), 65.90 (3) (a) 1., 65.90 (3) (b) (intro.),
965.90 (3) (bm), 65.90 (4), 65.90 (5) (a), 65.90 (5) (b) and 65.90 (6) (intro.); and to
59.60 (2) (ae), 59.60 (3s), 65.02 (5m), 65.025, 65.90 (1m) and 65.90 (5) (c)
11of the statutes; relating to: authorizing a biennial budget procedure for
12political subdivisions.
Analysis by the Legislative Reference Bureau
This bill authorizes political subdivisions to adopt and use a biennial budgetary
procedure. The bill applies to cities, including a first class city (presently only

Milwaukee), villages, towns, and counties. If a political subdivision decides to adopt
a biennial budget, it must adopt the budget in an odd-numbered year. Generally, a
political subdivision that adopts such a budget must follow the same current law
procedures regarding public hearings, the contents of budget summaries, and
information regarding expected revenues and expenditures that it would be required
to follow if it adopted an annual budget. A political subdivision that adopts a biennial
budget procedure may decide to return to adopting an annual budget procedure.
Current law specifies a particular annual budgetary procedure that is required
for counties with a population of 750,000 or more, although current law authorizes
any other county with a county executive or county administrator to use those
particular procedures as well. Under the bill, such larger counties may also adopt
a biennial budget, and may return to an annual budget. Similarly, current law also
specifies a particular budget procedure for first class cities, which other cities may
also use. Current law also authorizes a first class city to adopt an executive budget
system, under which the mayor performs budget preparation functions otherwise
performed by the city's board of estimates. Under the bill, any first class city may
use the biennial budget process as its budget method.
For further information see the local fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB178,1 1Section 1 . 59.53 (6) (a) 2. of the statutes is amended to read:
SB178,3,22 59.53 (6) (a) 2. If on June 1, 1989, a county has 1.0 or more full-time equivalent
3attorney positions that have primary responsibility for handling cases described in
4par. (b), as determined by the district attorney of the prosecutorial unit, the county
5shall establish and maintain a support enforcement office consisting of support
6enforcement attorneys and office personnel. In counties having a population of less
7than 750,000, a county budget under s. 65.90 shall list the proposed appropriation
8under s. 65.90 (2) for the support enforcement office separate from any other office,
9department or activity. In counties having a population of 750,000 or more, a county
10budget shall treat a support enforcement office as a department, as defined in s.
1159.60 (2) (a) (as), separate from all other departments, and administered by the
12county executive. If a county ceases to employ 1.0 or more full-time equivalent

1attorney positions in the office, the county may provide support enforcement under
2subd. 1.
SB178,2 3Section 2 . 59.54 (27) (a) of the statutes is amended to read:
SB178,3,54 59.54 (27) (a) Definition. In this subsection, “board" includes any department,
5as defined in s. 59.60 (2) (a) (as).
SB178,3 6Section 3 . 59.60 (2) (a) of the statutes is renumbered 59.60 (2) (as).
SB178,4 7Section 4 . 59.60 (2) (ae) of the statutes is created to read:
SB178,3,118 59.60 (2) (ae) “Budget period” means 2 consecutive fiscal years covered by a
9biennial budget adopted by a county that has acted under sub. (3s), or an annual
10budget for any other county that has not acted to adopt a biennial budget under sub.
SB178,5 12Section 5 . 59.60 (3s) of the statutes is created to read:
SB178,3,1813 59.60 (3s) Biennial budget procedures. (a) A county with a population of
14750,000 or more may adopt a biennial budget by implementing the procedures under
15this subsection and using the procedures under this section. If a county chooses to
16adopt a biennial budget, it shall adopt such a budget in an odd-numbered year for
17the next 2 fiscal years that follow immediately the year in which the budget is
SB178,3,2219 (b) For a county to proceed under this subsection, the board must adopt a
20resolution or enact an ordinance stating its intent to adopt a biennial budget. Once
21a resolution is adopted or an ordinance is enacted, such an action takes effect, and
22may not be reconsidered or repealed, except as provided in par. (c).
SB178,4,223 (c) A board that has adopted a biennial budget procedure as provided in this
24subsection may return to the use of an annual budget procedure if the board, by a

1two-thirds majority vote, adopts a resolution or enacts an ordinance stating its
2intent to adopt an annual budget.
SB178,4,43 (d) A board or a committee authorized by the board may, at any time, decrease
4appropriation amounts in a biennial budget.
SB178,4,75 (e) In October or November of an even-numbered year, the board may change
6any appropriation or revenue amount in relation to the 2nd year of the biennial
7budget by a simple majority vote of the members-elect.
SB178,6 8Section 6 . 59.60 (4) (intro.) of the statutes is amended to read:
SB178,4,119 59.60 (4) Submission of annual budget requests. (intro.) On or before the date
10that the director specifies, but not later than July 15, each department shall
11annually submit to the director in the form that the director specifies:
SB178,7 12Section 7 . 59.60 (4) (a) of the statutes is amended to read:
SB178,4,1413 59.60 (4) (a) The department's estimated revenues and expenditures for the
14ensuing fiscal year for the ensuing budget period.
SB178,8 15Section 8 . 59.60 (4) (b) of the statutes is amended to read:
SB178,4,1716 59.60 (4) (b) The estimated cost of any capital improvements pending or
17proposed for the ensuing fiscal year and for the next 4 5 fiscal years.
SB178,9 18Section 9 . 59.60 (5) (intro.) of the statutes is amended to read:
SB178,4,2119 59.60 (5) Compilation of budget requests. (intro.) Not later than August 15
20of each the year in which the budget is enacted, the director shall submit to the
21county executive or county administrator and to the board:
SB178,10 22Section 10 . 59.60 (5) (a) of the statutes is amended to read:
SB178,4,2323 59.60 (5) (a) The annual budget estimates of each department.
SB178,11 24Section 11 . 59.60 (6) (b) 2. of the statutes is amended to read:
159.60 (6) (b) 2. A comparative statement by organization unit and principal
2object of expenditure showing the actual expenditures of the preceding fiscal year,
3the appropriations and estimated expenditures for the fiscal year currently ending,
4and the recommended appropriations for the fiscal year budget period next
SB178,12 6Section 12 . 59.60 (6) (b) 3. of the statutes is amended to read:
SB178,5,117 59.60 (6) (b) 3. A comparative statement of the actual revenues from all sources
8including property taxes during the preceding fiscal year, the anticipated revenues
9and the estimated revenues for the fiscal year currently ending, and the anticipated
10revenues for the fiscal year budget period next succeeding including any surplus
11from the preceding fiscal year not otherwise appropriated under sub. (9).
SB178,13 12Section 13 . 59.60 (6) (c) of the statutes is amended to read:
SB178,5,1413 59.60 (6) (c) The anticipated revenues for the fiscal year budget period next
14succeeding shall be equal in amount to the recommended appropriations.
SB178,14 15Section 14 . 59.60 (7) of the statutes is amended to read:
SB178,6,1416 59.60 (7) Publication of budget and public hearing. The board shall refer the
17executive's or administrator's budget to the finance committee and such committee
18shall publish as a class 1 notice, under ch. 985, a summary of the executive's or
19administrator's budget and comparative figures together with a statement of the
20county's bonded indebtedness,
in the 2 daily newspapers having the largest
21circulation in the county, and shall make available to the general public reprinted
22copies of the summary as published. The publication shall also state the date, hour,
23and place of the public hearing to be held by the board on such executive's or
24administrator's budget. The board shall, not less fewer than 14 days after
25publication of the summary of the executive's or administrator's budget, but not later

1than the first Monday in November of each year budget period and prior to the
2adoption of the property tax levy, hold a public hearing on such executive's or
3administrator's budget, at which time citizens may appear and express their
4opinions. After such public hearing, and on or before the annual meeting, the finance
5committee shall submit to the board its recommendations for amendments to the
6executive's or administrator's budget, if any, and the board shall adopt the budget
7with such changes as it considers proper and advisable. Subject to sub. (7e), the
8board of a county with a population of at least 750,000 may not adopt a budget in
9which the total amount of budgeted expenditures related to the compensation of
10county board members, and to any other costs that are directly related to the
11operation and functioning of the county board, including staff, is greater than 0.4
12percent of the county portion of the tax levy for that year to which the budget applies.
13When so adopted, the sums provided shall, subject to the provisions of sub. (8),
14constitute legal appropriations and anticipated revenues for the ensuing year.
SB178,15 15Section 15 . 59.60 (8) (a) of the statutes is amended to read:
SB178,7,316 59.60 (8) (a) At the request of the head of any department, and after receiving
17the recommendation of the county executive or county administrator, the finance
18committee may, at any time during the fiscal year budget period, transfer any
19unencumbered appropriation balance or portion thereof between principal objects of
20expenditures within a department; but no transfers shall be made of appropriations
21originating from bond funds unless the purpose for which the bonds were issued has
22been fulfilled or abandoned. If the county executive or county administrator fails to
23make a recommendation within 10 days after the submission of a request for
24transfer, the finance committee may act upon the request without his or her
25recommendation. If more than one department is under the jurisdiction of the same

1board or commission or under the same general management, the group of
2departments may be considered as though they were a single unit with respect to
3transfers of appropriations within the group.
SB178,16 4Section 16 . 59.60 (10) of the statutes is amended to read:
SB178,7,125 59.60 (10) Ordinance increasing salaries; new positions; when effective. No
6ordinance or resolution authorizing the creation of new or additional positions or
7increasing salaries shall become effective in any fiscal year budget period until an
8appropriation of funds for such purpose is made or the ordinance or resolution
9contains a provision for the transfer of funds if required. All such ordinances or
10resolutions which do not require an appropriation or transfer of funds shall state
11therein the specific account or accounts in which funds are available for such
SB178,17 13Section 17 . 65.01 of the statutes is amended to read:
SB178,7,18 1465.01 Application of this chapter. The common council of any city of the
152nd, 3rd, or 4th class may by ordinance adopted by three-fourths of all its members
16accept the provisions of ss. 65.02, 65.025, 65.03 and 65.04 which when so accepted
17shall be in full force and effect as to any such city. Except as above provided ss. 65.01
18to 65.20 shall apply only to cities of the 1st class.
SB178,18 19Section 18 . 65.02 (5) (intro.) of the statutes is amended to read:
SB178,7,2220 65.02 (5) Budget. (intro.) The budget shall provide a complete financial plan
21for the ensuing fiscal year budget period. It shall contain in tabular form, for each
22fiscal year
SB178,19 23Section 19 . 65.02 (5m) of the statutes is created to read:
SB178,8,224 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.
SB178,20 3Section 20 . 65.02 (6) (a) of the statutes is amended to read:
SB178,8,84 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.
SB178,21 9Section 21 . 65.02 (6) (b) (intro.) of the statutes is amended to read:
SB178,8,1110 65.02 (6) (b) (intro.) The For a budget period, the budget summary shall also
11include all of the following:
SB178,22 12Section 22 . 65.02 (8) (intro.) of the statutes is amended to read:
SB178,8,1413 65.02 (8) Proposed expenditures. (intro.) Separate provision For a budget
14period, separate provisions
shall be included in the proposed budget for at least:
SB178,23 15Section 23 . 65.02 (10) of the statutes is amended to read:
SB178,8,1916 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.
SB178,24 20Section 24 . 65.02 (11) of the statutes is amended to read:
SB178,8,2421 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.