SB639,224,88 17. Oaths of office, after 7 years.
SB639,224,169 18. Case records and other record material of all public assistance that are kept
10as required under ch. 49, if no payments have been made for at least 3 years and if
11a face sheet or similar record of each case and a financial record of all payments for
12each aid account are preserved in accordance with rules adopted by the department
13of health and family services. If the department of health and family services has
14preserved such case records and other record material on computer disc or tape or
15similar device, a county may destroy the original records and record material under
16rules adopted by the department.
SB639,224,2017 19. After 10 years marriage Marriage license applications and records and
18papers pertaining to the applications, including antenuptial physical examinations
19and test certificates, consents of parent or guardian for marriage and orders of the
20court waiving the waiting period, after 10 years.
SB639,224,2521 20. Books in the office of the register of deeds in counties having with a
22population of 500,000 or more containing copies of deeds, mortgages, other
23miscellaneous documents and military discharges that are authorized by law to be
24recorded in the office if the records first shall be photographed or microphotographed
25and preserved in accordance with ch. 228.
SB639, s. 418
1Section 418. 59.716 (intro.) and (1) to (3) of the statutes are renumbered 59.52
2(4) (b) (intro.) and 1. to 3., and 59.42 (4) (b) (intro.), 1. and 3., as renumbered, are
3amended to read:
SB639,225,84 59.52 (4) (b) Transfer of obsolete county records. (intro.) Prior to Before the
5destruction of public records under s. 59.715 par. (a), the proper officers in counties
6with a population of less than 500,000 shall make a written offer to the historical
7society under s. 44.09 (1). If the offer is accepted by the society within 60 days, the
8officers shall transfer title to noncurrent records in their custody as follows:
SB639,225,109 1. Original papers, resolutions and reports that are connected with county
10board proceedings.
SB639,225,1111 3. Original minutes of the county board.
SB639, s. 419 12Section 419. 59.717 (intro.), (1), (2) and (4) of the statutes are renumbered
1359.52 (4) (c) (intro.) and 1. to 3., and 59.52 (4) (c) (intro.), 1. and 3., as renumbered,
14are amended to read:
SB639,225,1815 59.52 (4) (c) Destruction of county records, when. (intro.) If title is not accepted
16by the historical society within 60 days after a written offer is made under s. 59.716
17par. (b), county officers in counties with a population of less than 500,000 may destroy
18records as follows:
SB639,225,2119 1. Original papers, resolutions and reports appearing in county board
20proceedings, 6 years following the date of first publication of the same in the official
21proceedings of the board.
SB639,225,2322 3. No assessment roll containing that contains forest crop acreage may be
23destroyed without the prior approval of the secretary of revenue.
SB639, s. 420 24Section 420. 59.72 of the statutes is renumbered 59.47 and amended to read:
SB639,226,12
159.47 County auditors; powers; duties. (1) In every county the county
2clerk shall act as auditor, unless a separate office of county auditor is created as
3provided in sub. (2), and, when directed by resolution of the county board, shall
4examine the books and accounts of any county officer, board, commission, committee,
5trustees or other officer or employe entrusted with the receipt, custody or
6expenditure of money, or by or on whose certificate any funds appropriated by the
7county board are authorized to be expended, whether compensated for services by
8fees or by salary, and all original bills and vouchers on which moneys have been paid
9out and all receipts of moneys received by them. The clerk shall have free access to
10such books, accounts, bills, vouchers and receipts as often as may be necessary to
11perform the duties required under this subsection and he or she shall report in
12writing the results of the examinations to the county board.
SB639,226,18 13(2) The county board by resolution may create a separate office of county
14auditor and may fix the compensation of such the auditor. The auditor shall perform
15the duties and have all of the powers conferred upon the county clerk as auditor by
16sub. (1), and shall perform such additional duties and shall have such additional
17powers as are imposed and conferred upon him or her from time to time by resolution
18adopted by the board.
SB639,227,3 19(3) If a county auditor's office is created under sub. (1) (2), the chairperson of
20the county board shall appoint a person known to be skilled in matters of public
21finance and accounting to act as county auditor. The appointment shall be made
22under ss. 63.01 to 63.17 and shall be subject to confirmation by the county board. The
23auditor shall direct the keeping of all of the accounts of the county, in all of its offices,
24departments and institutions, and shall keep books of account necessary to properly
25perform the duties of the office. The auditor's salary and the amount of the official

1bond shall be fixed by the county board. The auditor shall perform all duties
2pertaining to the office, have all of the powers and perform the duties in sub. (1) and
3perform other duties imposed by the county board.
SB639,227,10 4(4) The county board by resolution may authorize a county auditor appointed
5under sub. (3) to appoint a deputy auditor under ss. 63.01 to 63.17 to aid him or her
6in the discharge of the duties of his or her office, and who, in the absence or disability
7of the county auditor, or in case of a vacancy in said office, shall perform all the duties
8of the office of county auditor until such vacancy is filled, or disability is removed.
9Such deputy shall execute and file an official bond in the same amount as that given
10by the county auditor.
SB639, s. 421 11Section 421. 59.73 (title) of the statutes is created to read:
SB639,227,12 1259.73 (title) Surveys; expressing bearings, subdividing sections.
SB639, s. 422 13Section 422. 59.73 of the statutes is renumbered 59.61 (1) and amended to
14read:
SB639,227,1715 59.61 (1) Receipts and deposits of money; accounts. Every county officer and
16employe and every board, commission or other body that collects or receives moneys
17money for or in behalf of the county, shall:
SB639,227,1918 (a) Give such receipts therefor and file such duplicates thereof with the county
19clerk and county treasurer as the county board directs.
SB639,227,2220 (b) Keep books of account and enter therein accurately in the books from day
21to day with ample description, the items of that person's or that body's official service,
22and the fees therefor.
SB639,227,2523 (c) Pay all such moneys money into the county treasury at such the time as that
24is prescribed by law, or if not so prescribed daily or at such the intervals as that are
25prescribed by the county board.
SB639,228,2
1(d) Perform all other duties in connection therewith that are prescribed by or
2pursuant to
required by law.
SB639, s. 423 3Section 423. 59.74 (title) of the statutes is created to read:
SB639,228,4 459.74 (title) Perpetuation of section corners, landmarks.
SB639, s. 424 5Section 424. 59.74 of the statutes is renumbered 59.61 (2) and amended to
6read:
SB639,228,157 59.61 (2) Depositories; designation. (a) The county board of each county
8having a population of 200,000 or more shall designate 2 or more, and in other
9counties the county board, or when the occasion arises and the county board is not
10in session, then a committee of the board which has been authorized to do so shall
11designate one or more credit unions, banks, savings banks, savings and loan
12associations, or trust companies organized and doing business under the laws of this
13state or federal law, located in this state, as county depositories, one or more of which
14shall be designated as working credit unions, savings banks, savings and loan
15associations or banks, all deposits in which shall be active deposits.
SB639,228,1816 (b) In addition to the depositories specified in sub. (1) par. (a), the local
17government pooled-investment fund may be designated as a depository for
18investment purposes.
SB639, s. 425 19Section 425. 59.75 of the statutes is renumbered 59.61 (3) and amended to
20read:
SB639,229,1021 59.61 (3) Funds to be placed in depositories; reports; cash balance. (a)
22Whenever any county a board has designated a county depository under s. 59.74 sub.
23(2),
the county treasurer shall deposit therein as soon as received all funds that come
24to the treasurer's hands in that capacity in excess of the sum the treasurer is
25authorized by the board to retain. Any sum on deposit shall be deemed considered

1to be in the county treasury, and the treasurer shall not be liable for any loss thereon
2resulting from the failure or default of such depository. The county board, a
3committee of the county board designated by it or the county treasurer acting under
4s. 59.20 (14) 59.25 (3) (s) may invest any funds that come into the county treasurer's
5hands in excess of the sum the treasurer is authorized by the county board to retain
6for immediate use in the name of the county in the local government
7pooled-investment fund, in interest-bearing bonds of the United States or of any
8county or municipality in the state or in any other investment authorized by statute.
9The board, committee or the county treasurer acting under s. 59.20 (14) 59.25 (3) (s)
10may sell such securities when deemed considered advisable.
SB639,229,1511 (b) Every such depository shall on the first business day of each month, and
12oftener more often when required, file with the county clerk a statement of the
13amount of county money deposited with it during the preceding month, and the
14treasurer shall at the same time file with such clerk a statement showing the amount
15of moneys received and disbursed by the treasurer during the previous month.
SB639,229,1916 (c) The county board may fix the amount of money which may be retained by
17the treasurer but in no case shall the sum exceed $3,000; provided, that in all
18counties having a population of 200,000 or more inhabitants or over, the treasurer
19may retain such sum as may be fixed by the county board.
SB639,229,2320 (d) Such treasurer and clerk, whenever the cash balance does not amount to
21the sum authorized by the county board to be retained, may increase it to such
22amount by their check on the county depository or depositories in favor of such
23treasurer.
SB639, s. 426 24Section 426. 59.76 of the statutes is renumbered 59.07 and amended to read:
SB639,230,3
159.07 Claims against counties; actions on. (1) No action may be brought
2or maintained against a county upon a claim or upon a cause of action unless the
3claimant complies with s. 893.80.
SB639,230,6 4(2) No action may be brought or maintained against a county, for disclosure of
5information that is received under s. 342.20 (3) and maintained under s. 342.20 (4)
6or that is received under s. 30.572 (4) and maintained under s. 30.572 (5).
SB639, s. 427 7Section 427. 59.77 (title), (1) to (4) and (6) to (8) of the statutes are renumbered
859.64 (1) (title) and (a) to (g) and amended to read:
SB639,230,139 59.64 (1) Claims, how made; procedure. (a) In general. Every person, except
10jurors, witnesses and interpreters, and except physicians or other persons who are
11entitled to receive from the county fees for reporting to the register of deeds births
12or deaths, which have occurred under their care, having any claim against any
13county shall comply with s. 893.80.
SB639,230,2214 (b) Of court officers, certified by district attorney. No claim for official services,
15in any criminal action or proceeding before a judge, shall be allowed by any county
16board until the same has been examined and a written report made thereon by the
17district attorney of the proper county as required by sub. (4) par. (d); nor shall the
18claim of any sheriff, undersheriff, deputy sheriff, constable or other such officer for
19the services or expenses of an assistant in making an arrest or commitment be
20allowed unless the judge before whom the prisoner is brought certifies that there was
21a necessity for such assistance because of the dangerous character of the defendant
22or because 2 or more persons were arrested at the same time.
SB639,231,923 (c) Of judicial officers. Court commissioners shall, on or before the first Monday
24of November in each year, forward to the county clerk of their respective counties a
25correct statement of all actions or proceedings had before them, during the year next

1immediately preceding year, in which the county shall have become became liable for
2costs, giving the names of the parties in each action or proceeding, the nature and
3result of the same, the amount of costs in detail in each case, and what items, if any,
4have been paid and the amount thereof. The county clerk shall file such statements
5in his or her office. Any such officer who neglects to make and return such statements
6within the time prescribed in this subsection paragraph shall not receive any
7compensation from the county for any service rendered by him or her in any criminal
8case or proceeding during the year next preceding the time when the statement is
9required to be made and returned.
SB639,231,1310 (d) Of court officers; certification; audit by district attorney; waiver. Fees of
11officers, in any action or proceeding before a court commissioner, shall be certified
12to and allowed by the county board in the manner following, and in no other way
13manner:
SB639,231,2214 1. At least 10 days before the annual meeting of the board every such officer
15shall make and file with the county clerk a certified statement of all actions or
16proceedings had or tried before him or her in which the state was a party, and
17wherein the county has become became liable for the fees of officers, within the year
18next preceding the date of the statement, showing the title and nature of the action
19or examination, date of trial, the names of all officers, who actually attended court
20and gave in a statement of their attendance and travel; and also such on the part of
21the defendant as were allowed against the county, and the amount to which they are
22severally entitled. The statement shall be substantially in the following form:
SB639,231,23 23State of Wisconsin
SB639,231,2525 ....
SB639,232,1
1In .... Court
SB639,232,22 Complaint for ....
SB639,232,33 Before ...., .... Judge.
SB639,232,44 Heard the .... day of ...., 19..
SB639,232,55 To the County Board of .... County:
SB639,232,106 I hereby certify that in the foregoing entitled action the following named
7persons rendered services therein, and attended before me in the capacity stated,
8and that they are severally entitled to the amounts specified below for the services,
9attendance and travel, and that the services were actually and necessarily rendered,
10and said action was prosecuted in good faith:
SB639,232,1311 A.B. (constable or sheriff), actually and necessarily traveled in serving the ....
12herein, .... miles, and attended court .... days, and is entitled to .... dollars for other
13just and lawful services in the cause, and in all is entitled to .... dollars.
SB639,232,1414 Dated this .... day of ...., 19..
SB639,233,215 2. The county clerk shall deliver such statement to the district attorney, who
16shall examine the same and make a report in writing thereon to the county board,
17specifying the items in each for which the county is or is not liable, and the extent
18of its liability if it is liable for a part only of any such item. Such statement and report
19shall be laid before the county board by the county clerk and insofar as the items
20charged therein are approved by the district attorney such statement shall be prima
21facie evidence of the claims of the persons named therein; and the board shall
22examine the same and allow such as are legal, and direct that orders be drawn for
23the amount allowed to each person named therein. If any person in whose favor any
24such order is drawn shall not call for the same within two 2 years from the time the

1claim is allowed the person's right to any compensation for services shall be deemed
2considered waived and the county board shall cancel such order.
SB639,233,83 (e) Fees for statements and certificates. Every court commissioner shall receive
4from the county treasurer $1 per page for making statements and returns required
5by sub. (3) par. (c) and $1 for making each certificate required by sub. (4) par. (d). All
6such statements and certificates shall be transmitted to the county clerk by certified
7mail and for transmitting the statements and certificates the court commissioner
8shall receive $1.
SB639,233,129 (f) Court commissioners. The county board at any session thereof, either an
10adjourned or a special session,
may as provided in sub. (4) (b) par. (d) 2. examine and
11allow any statement, account or claim of any court commissioner which is on file with
12the county clerk before the opening of the session of the county board.
SB639,233,1813 (g) Payment of juror, witness, interpreter, attorney, guardian ad litem and
14transcript fees; penalty.
If a county is liable for juror fees or for witness, interpreter,
15attorney, guardian ad litem or transcript fees which are on the part of the state or
16of the defendant in any action or proceeding before a judge of the circuit court or
17before the medical examiner of such the county, the procedure to secure payment of
18such the fees shall be as follows:
SB639,234,219 1. The clerk of the respective court, the register of probate, or the medical
20examiner as the case may be shall issue to such the person an order directing the
21county treasurer to make payment of such the fee. Said The order shall state the
22name of the person to whom payable, the time served, the number of miles traveled
23by the person, and the amount of compensation to which the person is entitled,
24together with the title of the action in which such the person so served, the capacity
25in which the person served and the date or dates of service, or in case of transcript

1fees, the title of the action and the dates on which the testimony for such the
2transcript was taken.
SB639,234,83 2. The person to whom such the certificate or order is issued shall be required
4to indorse the same endorse it prior to receiving payment and thereby indicate that
5he or she is the person mentioned therein in the certificate or order, that the number
6of miles traveled and the capacity in which he or she served and the work which he
7or she performed is true and correct as stated and that he or she has not at any time
8received any compensation therefor.
SB639,234,149 3. Upon presentation of such the certificate or order properly signed and
10endorsed, the county treasurer shall pay to the holder , upon surrender thereof of the
11certificate or order,
the amount therein set forth in the certificate or order, and such
12the order or certificate shall thereafter in all other respects be handled by said the
13treasurer in the same manner as all other county orders drawn upon him or her are
14handled.
SB639,234,1915 4. Any judge or court commissioner, juror, witness, interpreter, attorney,
16guardian ad litem or recipient of transcript fees who makes, signs or indorses
17endorses any such certificate or order which is untrue in respect to anything
18material, which he or she knows to be false, or which he or she has not does not have
19good reason to believe is true, shall be punished as provided in s. 946.12.
SB639, s. 428 20Section 428. 59.78 of the statutes is renumbered 59.64 (2) and amended to
21read:
SB639,235,1122 59.64 (2) Special counties; classification of claims. In counties containing
23with a population of more than three hundred thousand 300,000, the county auditor
24shall classify all such claims according to the budgetary funds provided for in s. 59.84
2559.60, against which they are chargeable, before such claims are laid before such

1board. The county auditor shall then submit with the claims chargeable against each
2fund, a statement of the balance in such fund against which no county orders have
3been issued. If such balance in any fund is less than the total of the claims chargeable
4against such fund, the auditor shall call the attention of the board to that fact, and
5such board shall not issue county orders in excess of such balance without previously
6appropriating to such fund an additional sum at least sufficient to cover such orders.
7If any claims or claim shall be are for a purpose for which no specific appropriation
8has been made in the budget, such claim or claims shall be considered as chargeable
9against the contingent fund. When the county auditor countersigns any order on the
10county treasurer for the payment of a claim allowed the auditor shall charge such
11order against the fund appropriated for that purpose.
SB639, s. 429 12Section 429. Subchapter VIII (title) of chapter 59 [precedes 59.79] of the
13statutes is created to read:
SB639,235,1414 Chapter 59
SB639,235,1615 Subchapter VIII
16 Populous counties
SB639, s. 430 17Section 430. 59.79 of the statutes is renumbered 59.64 (3) and amended to
18read:
SB639,236,919 59.64 (3) Action on claims by board. The county clerk shall, on the first day
20of any meeting of the county board, lay before said board all such claims, statements
21of which have been filed in the clerk's office since the last meeting of such board, with
22a schedule of the same showing the amount thereof and the order in which the same
23were filed; and the county board shall act upon all such claims before the
24adjournment of the next annual session of such board after such statements were
25filed with the clerk, and shall examine and allow or disallow the same in whole or

1in part unless withdrawn by leave of the board; and in case of the disallowance of a
2part of an account or other claim composed of separate items the board shall
3designate particularly each item disallowed; and when the amount allowed for any
4claim shall have been accepted and received by the claimant, and no action shall be
5brought to recover the remainder thereof, no further sum shall thereafter be allowed
6or paid thereon by the county board. The county board, or a committee thereof of the
7board
, for the purpose of ascertaining the facts in relation to any claim presented for
8their the board's or committee's exemption and allowance, may take such testimony
9as they may deem it considers necessary.
SB639, s. 431 10Section 431. 59.79 (intro.) of the statutes is created to read:
SB639,236,12 1159.79 Milwaukee County. (intro.) In a county having with a population of
12500,000 or more, the board may:
SB639, s. 432 13Section 432. 59.80 of the statutes is renumbered 59.52 (10) and amended to
14read:
SB639,236,2315 59.52 (10) Salaries and automobile allowance; when payable. Salaries of
16county officers and employes shall be paid at the end of each month, but the county
17board of any county may authorize the payment of such salaries semimonthly or once
18in every 2 weeks in such manner as it may determine. Payment for automobile
19allowance to officers and employes, duly authorized to use privately owned
20automobiles in their work for the county, shall be made upon certification of the
21respective department heads in a manner similar to that in which salaries are paid,
22provided such method of payment of automobile allowance is authorized by
23ordinance specifically stating the departments to which it shall apply applies.
SB639, s. 433 24Section 433. 59.81 of the statutes is renumbered 59.64 (4) and amended to
25read:
SB639,237,18
159.64 (4) County orders and scrip. (a) Issuance; limitations. When any claim
2is allowed by any county a board, either in whole or in part, the board shall direct an
3order to be drawn upon the county treasurer in favor of the claimant for the amount
4so allowed, but no order except for the per diem and mileage of the members of the
5board may be drawn in favor of any claimant within 5 days after the allowance of his
6or her claim. Any person whose claim has been allowed in part may receive the order
7drawn for the part so allowed without prejudice to his or her right to appeal as to the
8part disallowed. No county board may issue a greater amount of orders, scrip and
9certificates of indebtedness than the amount of the county taxes levied in the county
10for that year. The county board may authorize the issuance of orders, scrip or
11certificates of indebtedness at a rate of interest specified thereon, but not to exceed
126% per year; except that the orders, scrip and certificates of indebtedness shall bear
13no interest if paid and payable within one month from date of issuance, and shall
14bear no interest after date of publication of redemption notice as provided in this
15subsection paragraph. The county treasurer may publish a class 1 notice, under ch.
16985, that the county will redeem certain outstanding orders, scrip or certificates,
17which notice shall specify the particular orders, scrip or certificates, or series thereof,
18then redeemable.
SB639,238,319 (b) Disbursements on. In all counties having with a population of less than
20three hundred thousand 300,000, all disbursements from the county treasury shall
21be made by the county treasurer upon the written order of the county clerk after
22proper vouchers have been filed in the office of the county clerk; and in all cases
23where the statutes provide for payment by the treasurer without an order of the
24county clerk, it shall hereafter be the duty of the county clerk to draw and deliver to
25the treasurer an order therefor for payment before or at the time when such the

1payment is required to be made by the treasurer. The provisions of this subsection
2paragraph shall apply to all special and general provisions of the statutes relative
3to the disbursement of money from the county treasury.
SB639,238,134 (c) Special counties; countersigned by auditor. In all counties having with a
5population of 300,000 or more all orders and warrants drawn upon or against county
6funds shall be countersigned by the county auditor; and the treasurer of such the
7county shall make no payments of county funds for any purpose unless the order,
8warrant, certificate, direction or authority given the treasurer for such the payment
9is countersigned by such the county auditor. This provision requiring the
10countersigning by said the auditor shall apply to all laws and statutes, special and
11general, relative to the payment of county funds by the county treasurer except
12certificates or orders issued for the payment of juror, witness, interpreter, attorney,
13guardian ad litem and transcript fees.
SB639,238,2514 (d) Examination of. The county board at their its annual session, or oftener if
15they deem
more often if it considers it necessary, shall carefully examine the county
16orders returned paid by the county treasurer by comparing each order with the
17record of orders in the county clerk's office, and cause to be entered in said the record
18opposite to the entry of each order issued the date when the same order was canceled.
19They The board shall also make a complete list of the orders so canceled, specifying
20the number, date, amount, and person to whom the same is made payable, except in
21counties having a population of more than five hundred thousand 500,000, the name
22of the person to whom the same is made payable may be omitted, which statement
23shall be entered at length on the journal of the board; and immediately after the
24above requirements are complied with the orders so canceled shall be destroyed in
25the presence of the board.
SB639,239,10
1(e) Uncalled for orders; cancellation; reissue. The county clerk shall prepare
2and present to the county board, at each annual session, a descriptive list giving the
3amount, date and payee of all county orders which have remained in the clerk's office
4for 2 years uncalled for by the payee. The board shall cause the orders to be compared
5with the list, and when found or made correct the list shall be entered at length on
6the journal of the board and filed in the office of the clerk; all the orders shall be
7canceled and destroyed. The person in whose favor the order was drawn, except
8those issued under s. 59.77 (4) sub. (1) (d), may, upon application to the chairperson
9of the board and county clerk, made within 6 years from the date of the order, have
10a new order issued for the amount of the original, without interest.
SB639, s. 434 11Section 434. 59.83 of the statutes is renumbered 59.65 and amended to read:
SB639,239,19 1259.65 Publication of financial report. The several county boards A board
13shall cause to be made out and published in the county, as a class 1 notice, under ch.
14985, immediately after their its annual meeting, a report of the receipts and
15expenditures of the year next immediately preceding year and the accounts allowed.
16The county board may within its discretion waive the publication of names of needy
17soldiers, sailors, marines and United States war veterans and the amount of relief
18provided under s. 45.14 (2) and shall publish in lieu thereof the total disbursements
19thereunder.
SB639, s. 435 20Section 435. 59.84 of the statutes is renumbered 59.60, and 59.60 (1), (3) to
21(7), (7m) (intro.), (8) (a), (b) (intro.) and 1. and (c) and (a) to (12), as renumbered, are
22amended to read:
SB639,239,2523 59.60 (1) Application. The provisions of this section shall apply to all counties
24having with a population of 500,000 or more. Any county with a county executive or
25county administrator may elect to be subject to the provisions of this section.
SB639,240,2
1(3) Fiscal year. The fiscal year in every such county shall be is the calendar
2year.
SB639,240,6 3(3m) Accounting and budgeting procedure. Every accounting and budgeting
4procedure that is applied under this section shall comply with generally accepted
5accounting principles for government as promulgated by the governmental
6accounting standards board or its successor bodies or other authoritative sources.
SB639,240,9 7(4) Submission of annual budget requests. On or before the date that the
8director specifies, but not later than July 15, each department shall annually submit
9to the director in the form that the director specifies:
SB639,240,1110 (a) The department's estimated revenues and expenditures for the ensuing
11fiscal year;.
SB639,240,1312 (b) The estimated cost of any capital improvements pending or proposed for the
13ensuing fiscal year and for the next 4 fiscal years; and.
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