SB639: Bill Text

SB639,228,4 59.74 (title) Perpetuation of section corners, landmarks.

SB639, s. 424 Section 424. 59.74 of the statutes is renumbered 59.61 (2) and amended to read:

SB639,228,15 59.61 (2) Depositories; designation. (a) The county board of each county having a population of 200,000 or more shall designate 2 or more, and in other counties the county board, or when the occasion arises and the county board is not in session, then a committee of the board which has been authorized to do so shall designate one or more credit unions, banks, savings banks, savings and loan associations, or trust companies organized and doing business under the laws of this state or federal law, located in this state, as county depositories, one or more of which shall be designated as working credit unions, savings banks, savings and loan associations or banks, all deposits in which shall be active deposits.

SB639,228,18 (b) In addition to the depositories specified in sub. (1) par. (a), the local government pooled-investment fund may be designated as a depository for investment purposes.

SB639, s. 425 Section 425. 59.75 of the statutes is renumbered 59.61 (3) and amended to read:

SB639,229,10 59.61 (3) Funds to be placed in depositories; reports; cash balance. (a) Whenever any county a board has designated a county depository under s. 59.74 sub. (2), the county treasurer shall deposit therein as soon as received all funds that come to the treasurer's hands in that capacity in excess of the sum the treasurer is authorized by the board to retain. Any sum on deposit shall be deemed considered to be in the county treasury, and the treasurer shall not be liable for any loss thereon resulting from the failure or default of such depository. The county board, a committee of the county board designated by it or the county treasurer acting under s. 59.20 (14) 59.25 (3) (s) may invest any funds that come into the county treasurer's hands in excess of the sum the treasurer is authorized by the county 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. 59.20 (14) 59.25 (3) (s) may sell such securities when deemed considered advisable.

SB639,229,15 (b) Every such depository shall on the first business day of each month, and oftener more often when required, file with the county clerk a statement of the amount of county money deposited with it during the preceding month, and the treasurer shall at the same time file with such clerk a statement showing the amount of moneys received and disbursed by the treasurer during the previous month.

SB639,229,19 (c) The county board may fix the amount of money which may be retained by the treasurer but in no case shall the sum exceed $3,000; provided, that in all counties having a population of 200,000 or more inhabitants or over, the treasurer may retain such sum as may be fixed by the county board.

SB639,229,23 (d) Such treasurer and clerk, whenever the cash balance does not amount to the sum authorized by the county board to be retained, may increase it to such amount by their check on the county depository or depositories in favor of such treasurer.

SB639, s. 426 Section 426. 59.76 of the statutes is renumbered 59.07 and amended to read:

SB639,230,3 59.07 Claims against counties; actions on. (1) No action may be brought or maintained against a county upon a claim or upon a cause of action unless the claimant complies with s. 893.80.

SB639,230,6 (2) No action may be brought or maintained against a county, for disclosure of information that is received under s. 342.20 (3) and maintained under s. 342.20 (4) or that is received under s. 30.572 (4) and maintained under s. 30.572 (5).

SB639, s. 427 Section 427. 59.77 (title), (1) to (4) and (6) to (8) of the statutes are renumbered 59.64 (1) (title) and (a) to (g) and amended to read:

SB639,230,13 59.64 (1) Claims, how made; procedure. (a) In general. Every person, except jurors, witnesses and interpreters, and except physicians or other persons who are entitled to receive from the county fees for reporting to the register of deeds births or deaths, which have occurred under their care, having any claim against any county shall comply with s. 893.80.

SB639,230,22 (b) Of court officers, certified by district attorney. No claim for official services, in any criminal action or proceeding before a judge, shall be allowed by any county board until the same has been examined and a written report made thereon by the district attorney of the proper county as required by sub. (4) par. (d); nor shall the claim of any sheriff, undersheriff, deputy sheriff, constable or other such officer for the services or expenses of an assistant in making an arrest or commitment be allowed unless the judge before whom the prisoner is brought certifies that there was a necessity for such assistance because of the dangerous character of the defendant or because 2 or more persons were arrested at the same time.

SB639,231,9 (c) Of judicial officers. Court commissioners shall, on or before the first Monday of November in each year, forward to the county clerk of their respective counties a correct statement of all actions or proceedings had before them, during the year next immediately preceding year, in which the county shall have become became liable for costs, giving the names of the parties in each action or proceeding, the nature and result of the same, the amount of costs in detail in each case, and what items, if any, have been paid and the amount thereof. The county clerk shall file such statements in his or her office. Any such officer who neglects to make and return such statements within the time prescribed in this subsection paragraph shall not receive any compensation from the county for any service rendered by him or her in any criminal case or proceeding during the year next preceding the time when the statement is required to be made and returned.

SB639,231,13 (d) Of court officers; certification; audit by district attorney; waiver. Fees of officers, in any action or proceeding before a court commissioner, shall be certified to and allowed by the county board in the manner following, and in no other way manner:

SB639,231,22 1. At least 10 days before the annual meeting of the board every such officer shall make and file with the county clerk a certified statement of all actions or proceedings had or tried before him or her in which the state was a party, and wherein the county has become became liable for the fees of officers, within the year next preceding the date of the statement, showing the title and nature of the action or examination, date of trial, the names of all officers, who actually attended court and gave in a statement of their attendance and travel; and also such on the part of the defendant as were allowed against the county, and the amount to which they are severally entitled. The statement shall be substantially in the following form:

SB639,231,23 State of Wisconsin

SB639,231,24 v.

SB639,231,25 ....

SB639,232,1 In .... Court

SB639,232,2 Complaint for ....

SB639,232,3 Before ...., .... Judge.

SB639,232,4 Heard the .... day of ...., 19..

SB639,232,5 To the County Board of .... County:

SB639,232,10 I hereby certify that in the foregoing entitled action the following named persons rendered services therein, and attended before me in the capacity stated, and that they are severally entitled to the amounts specified below for the services, attendance and travel, and that the services were actually and necessarily rendered, and said action was prosecuted in good faith:

SB639,232,13 A.B. (constable or sheriff), actually and necessarily traveled in serving the .... herein, .... miles, and attended court .... days, and is entitled to .... dollars for other just and lawful services in the cause, and in all is entitled to .... dollars.

SB639,232,14 Dated this .... day of ...., 19..

SB639,233,2 2. The county clerk shall deliver such statement to the district attorney, who shall examine the same and make a report in writing thereon to the county board, specifying the items in each for which the county is or is not liable, and the extent of its liability if it is liable for a part only of any such item. Such statement and report shall be laid before the county board by the county clerk and insofar as the items charged therein are approved by the district attorney such statement shall be prima facie evidence of the claims of the persons named therein; and the board shall examine the same and allow such as are legal, and direct that orders be drawn for the amount allowed to each person named therein. If any person in whose favor any such order is drawn shall not call for the same within two 2 years from the time the claim is allowed the person's right to any compensation for services shall be deemed considered waived and the county board shall cancel such order.

SB639,233,8 (e) Fees for statements and certificates. Every court commissioner shall receive from the county treasurer $1 per page for making statements and returns required by sub. (3) par. (c) and $1 for making each certificate required by sub. (4) par. (d). All such statements and certificates shall be transmitted to the county clerk by certified mail and for transmitting the statements and certificates the court commissioner shall receive $1.

SB639,233,12 (f) Court commissioners. The county board at any session thereof, either an adjourned or a special session, may as provided in sub. (4) (b) par. (d) 2. examine and allow any statement, account or claim of any court commissioner which is on file with the county clerk before the opening of the session of the county board.

SB639,233,18 (g) Payment of juror, witness, interpreter, attorney, guardian ad litem and transcript fees; penalty. If a county is liable for juror fees or for witness, interpreter, attorney, guardian ad litem or transcript fees which are on the part of the state or of the defendant in any action or proceeding before a judge of the circuit court or before the medical examiner of such the county, the procedure to secure payment of such the fees shall be as follows:

SB639,234,2 1. The clerk of the respective court, the register of probate, or the medical examiner as the case may be shall issue to such the person an order directing the county treasurer to make payment of such the fee. Said 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 such the person so 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 such the transcript was taken.

SB639,234,8 2. The person to whom such the certificate or order is issued shall be required to indorse the same endorse it prior to receiving payment and thereby indicate that he or she is the person mentioned therein in the certificate or order, that the number of miles traveled and the capacity in which he or she served and the work which he or she performed is true and correct as stated and that he or she has not at any time received any compensation therefor.

SB639,234,14 3. Upon presentation of such the certificate or order properly signed and endorsed, the county treasurer shall pay to the holder , upon surrender thereof of the certificate or order, the amount therein set forth in the certificate or order, and such the order or certificate shall thereafter in all other respects be handled by said the treasurer in the same manner as all other county orders drawn upon him or her are handled.

SB639,234,19 4. Any judge or court commissioner, juror, witness, interpreter, attorney, guardian ad litem or recipient of transcript fees who makes, signs or indorses endorses any such certificate or order which is untrue in respect to anything material, which he or she knows to be false, or which he or she has not does not have good reason to believe is true, shall be punished as provided in s. 946.12.

SB639, s. 428 Section 428. 59.78 of the statutes is renumbered 59.64 (2) and amended to read:

SB639,235,11 59.64 (2) Special counties; classification of claims. In counties containing with a population of more than three hundred thousand 300,000, the county auditor shall classify all such claims according to the budgetary funds provided for in s. 59.84 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 or claim shall be are for a purpose for which no specific appropriation has been made in the budget, such claim or claims shall be considered as chargeable against the contingent fund. When the county auditor countersigns any order on the county treasurer for the payment of a claim allowed the auditor shall charge such order against the fund appropriated for that purpose.

SB639, s. 429 Section 429. Subchapter VIII (title) of chapter 59 [precedes 59.79] of the statutes is created to read:

SB639,235,14 Chapter 59

SB639,235,16 Subchapter VIII Populous counties

SB639, s. 430 Section 430. 59.79 of the statutes is renumbered 59.64 (3) and amended to read:

SB639,236,9 59.64 (3) Action on claims by board. The county clerk shall, on the first day of any meeting of the county board, lay before said board all such claims, statements of which have been filed in the clerk's office since the last meeting of such board, with a schedule of the same showing the amount thereof and the order in which the same were filed; and the county board shall act upon all such claims before the adjournment of the next annual session of such board after such statements were filed with the clerk, and shall examine and allow or disallow the same in whole or in part unless withdrawn by leave of the board; and in case of the disallowance of a part of an account or other claim composed of separate items the board shall designate particularly each item disallowed; and when the amount allowed for any claim shall have been accepted and received by the claimant, and no action shall be brought to recover the remainder thereof, no further sum shall thereafter be allowed or paid thereon by the county board. The county board, or a committee thereof of the board, for the purpose of ascertaining the facts in relation to any claim presented for their the board's or committee's exemption and allowance, may take such testimony as they may deem it considers necessary.

SB639, s. 431 Section 431. 59.79 (intro.) of the statutes is created to read:

SB639,236,12 59.79 Milwaukee County. (intro.) In a county having with a population of 500,000 or more, the board may:

SB639, s. 432 Section 432. 59.80 of the statutes is renumbered 59.52 (10) and amended to read:

SB639,236,23 59.52 (10) Salaries and automobile allowance; when payable. Salaries of county officers and employes shall be paid at the end of each month, but the county board of any county may authorize the payment of such salaries semimonthly or once in every 2 weeks in such manner as it may determine. Payment for automobile allowance to officers and employes, duly authorized to use privately owned automobiles in their work for the county, shall be made upon certification of the respective department heads in a manner similar to that in which salaries are paid, provided such method of payment of automobile allowance is authorized by ordinance specifically stating the departments to which it shall apply applies.

SB639, s. 433 Section 433. 59.81 of the statutes is renumbered 59.64 (4) and amended to read:

SB639,237,18 59.64 (4) County orders and scrip. (a) Issuance; limitations. When any claim is allowed by any county a board, either in whole or in part, the board shall direct an order to be drawn upon the county treasurer in favor of the claimant for the amount so allowed, but no order except for the per diem and mileage of the members of the board may be drawn in favor of any claimant within 5 days after the allowance of his or her claim. Any person whose claim has been allowed in part may receive the order drawn for the part so allowed without prejudice to his or her right to appeal as to the part disallowed. No county board may issue a greater amount of orders, scrip and certificates of indebtedness than the amount of the county taxes levied in the county for that year. The county board may authorize the issuance of orders, scrip or certificates of indebtedness at a rate of interest specified thereon, but not to exceed 6% per year; except that the orders, scrip and certificates of indebtedness shall bear no interest if paid and payable within one month from date of issuance, and shall bear no interest after date of publication of redemption notice as provided in this subsection paragraph. The county treasurer may publish a class 1 notice, under ch. 985, that the county will redeem certain outstanding orders, scrip or certificates, which notice shall specify the particular orders, scrip or certificates, or series thereof, then redeemable.

SB639,238,3 (b) Disbursements on. In all counties having with a population of less than three hundred thousand 300,000, all disbursements from the county treasury shall be made by the county treasurer upon the written order of the county clerk after proper vouchers have been filed in the office of the county clerk; and in all cases where the statutes provide for payment by the treasurer without an order of the county clerk, it shall hereafter be the duty of the county clerk to draw and deliver to the treasurer an order therefor for payment before or at the time when such the payment is required to be made by the treasurer. The provisions of this subsection paragraph shall apply to all special and general provisions of the statutes relative to the disbursement of money from the county treasury.

SB639,238,13 (c) Special counties; countersigned by auditor. In all counties having with a population of 300,000 or more all orders and warrants drawn upon or against county funds shall be countersigned by the county auditor; and the treasurer of such the county shall make no payments of county funds for any purpose unless the order, warrant, certificate, direction or authority given the treasurer for such the payment is countersigned by such the county auditor. This provision requiring the countersigning by said the auditor shall apply to all laws and statutes, special and general, relative to the payment of county funds by the county treasurer except certificates or orders issued for the payment of juror, witness, interpreter, attorney, guardian ad litem and transcript fees.

SB639,238,25 (d) Examination of. The county board at their its annual session, or oftener if they deem more often if it considers it necessary, shall carefully examine the county orders returned paid by the county treasurer by comparing each order with the record of orders in the county clerk's office, and cause to be entered in said the record opposite to the entry of each order issued the date when the same order was canceled. They The board shall also make a complete list of the orders so canceled, specifying the number, date, amount, and person to whom the same is made payable, except in counties having a population of more than five hundred thousand 500,000, the name of the person to whom the same is made payable may be omitted, which statement shall be entered at length on the journal of the board; and immediately after the above requirements are complied with the orders so canceled shall be destroyed in the presence of the board.

SB639,239,10 (e) Uncalled for orders; cancellation; reissue. The county clerk shall prepare and present to the county board, at each annual session, a descriptive list giving the amount, date and payee of all county orders which have remained in the clerk's office for 2 years uncalled for by the payee. The board shall cause the orders to be compared with the list, and when found or made correct the list shall be entered at length on the journal of the board and filed in the office of the clerk; all the orders shall be canceled and destroyed. The person in whose favor the order was drawn, except those issued under s. 59.77 (4) sub. (1) (d), may, upon application to the chairperson of the board and county clerk, made within 6 years from the date of the order, have a new order issued for the amount of the original, without interest.

SB639, s. 434 Section 434. 59.83 of the statutes is renumbered 59.65 and amended to read:

SB639,239,19 59.65 Publication of financial report. The several county boards A board shall cause to be made out and published in the county, as a class 1 notice, under ch. 985, immediately after their its annual meeting, a report of the receipts and expenditures of the year next immediately preceding year and the accounts allowed. The county board may within its discretion waive the publication of names of needy soldiers, sailors, marines and United States war veterans and the amount of relief provided under s. 45.14 (2) and shall publish in lieu thereof the total disbursements thereunder.

SB639, s. 435 Section 435. 59.84 of the statutes is renumbered 59.60, and 59.60 (1), (3) to (7), (7m) (intro.), (8) (a), (b) (intro.) and 1. and (c) and (a) to (12), as renumbered, are amended to read:

SB639,239,25 59.60 (1) Application. The provisions of this section shall apply to all counties having with a population of 500,000 or more. Any county with a county executive or county administrator may elect to be subject to the provisions of this section.

SB639,240,2 (3) Fiscal year. The fiscal year in every such county shall be is the calendar year.

SB639,240,6 (3m) Accounting and budgeting procedure. Every accounting and budgeting procedure that is applied under this section shall comply with generally accepted accounting principles for government as promulgated by the governmental accounting standards board or its successor bodies or other authoritative sources.

SB639,240,9 (4) Submission of annual budget requests. On or before the date that the director specifies, but not later than July 15, each department shall annually submit to the director in the form that the director specifies:

SB639,240,11 (a) The department's estimated revenues and expenditures for the ensuing fiscal year;.

SB639,240,13 (b) The estimated cost of any capital improvements pending or proposed for the ensuing fiscal year and for the next 4 fiscal years; and.

SB639,240,14 (c) Any other information that the director requests.

SB639,240,17 (5) Compilation of budget requests. Not later than August 15 of each year, the director shall submit to the county executive or county administrator and to the county board:

SB639,240,18 (a) The annual budget estimates of each department;.

SB639,240,20 (b) A statement of principal and interest becoming due on outstanding bonds and on other financial obligations;.

SB639,240,22 (c) An estimate of all other expenditures, including proposed expenditures on capital improvements that are not financed by bonds ;.

SB639,240,25 (d) An estimate of anticipated issues of new bond obligations during the ensuing fiscal year, plus a statement of the funds required for maturities and interest payments on these issues;.

SB639,241,1 (e) An estimate of funds required as an appropriation for contingencies;.

SB639,241,2 (f) An estimate of revenue from all other sources; and .

SB639,241,12 (g) A complete summary of all the budget estimates and a statement of the property tax levy required if funds were appropriated on the basis of these estimates. In determining the property tax levy required, the director shall deduct from the total estimated expenditures the estimated amount of revenue from sources other than the property tax levy and shall deduct the amount of any surplus at the close of the preceding fiscal year not yet appropriated. The board, by two-thirds vote, may adopt a resolution prior to before the adoption of the tax levy authorizing the use of the surplus fund in whole or in part as a sinking fund for the redemption or repurchase of bonds or to provide funds for emergency needs under sub. (9), but for no other purposes.

SB639,241,24 (6) Review of budget requests. (a) The county executive or county administrator shall review the estimates of expenditures and revenues and shall hold public hearings thereon on such estimates at which the head or a representative of every county department shall appear and give information with regard to the appropriations requested, including work programs, other justification of expenditures, and such other data as the county executive or county administrator requests. The county executive or county administrator shall make such changes in the proposed budget as in the executive's or administrator's discretion may be deemed considered desirable or proper, and shall, on or before October 1, submit to the county board the budget, as amended, after such the hearings. Such amended proposed budget shall be the executive's or administrator's budget and shall include: (a) a all of the following:

SB639,242,2 1. A simple, clear, general summary of the detailed contents of the budget; (b) a.

SB639,242,6 2. A comparative statement by organization unit and principal object of expenditure showing the actual expenditures of the preceding fiscal year, the appropriations and estimated expenditures for the fiscal year currently ending, and the recommended appropriations for the fiscal year next succeeding ; and (c) a.

SB639,242,11 3. A comparative statement of the actual revenues from all sources including property taxes during the preceding fiscal year, the anticipated revenues and the estimated revenues for the fiscal year currently ending, and the anticipated revenues for the fiscal year next succeeding including any surplus from the preceding fiscal year not otherwise appropriated pursuant to under sub. (9).

SB639,242,18 (b) The anticipated revenues for the fiscal year next succeeding shall be equal in amount to the recommended appropriations. The executive's or administrator's budget shall be accompanied by a message prepared by the county executive or county administrator which shall outline the important features of the budget plan and indicate any major changes in policy or in recommended appropriations or revenues as compared with the fiscal year currently ending, and shall set forth the reasons for such changes.

SB639,243,12 (7) Publication of budget and public hearing. The county board shall refer the executive's or administrator's budget to the finance committee and such committee shall publish as a class 1 notice, under ch. 985, a summary of the executive's or administrator's budget and comparative figures together with a statement of the county's bonded indebtedness, in the 2 daily newspapers having the largest circulation in the county, and shall make available to the general public reprinted copies of the summary as published. The publication shall also state the date, hour, and place of the public hearing to be held by the county board on such executive's or administrator's budget. The county board shall, not less than 14 days after publication of the summary of the executive's or administrator's budget, but not later than the first Monday in November of each year and prior to the adoption of the property tax levy, hold a public hearing on such executive's or administrator's budget, at which time citizens may appear and express their opinions. After such public hearing, and on or before the annual meeting, the finance committee shall submit to the county board its recommendations for amendments to the executive's or administrator's budget, if any, and the county board shall adopt the budget with such changes as it deems considers proper and advisable. When so adopted, the sums provided shall, subject to the provisions of sub. (8), constitute legal appropriations and anticipated revenues for the ensuing year.

SB639,243,16 (7m) Publication of budget summary. (intro.) Notwithstanding sub. (1), this subsection applies to all counties having with a population of 500,000 or more. Any such county shall publish, in the same manner as the summary that may be published under sub. (7), a summary that includes all of the following:

SB639,244,4 (8) (a) At the request of the head of any department, and after receiving the recommendation of the county executive or county administrator, the finance committee may, at any time during the fiscal year, transfer any unencumbered appropriation balance or portion thereof between principal objects of expenditures within a department; but no transfers shall be made of appropriations originating from bond funds unless the purpose for which the bonds were issued has been fulfilled or abandoned. If the county executive or county administrator fails to make a recommendation within 10 days after the submission of a request for transfer, the finance committee may act upon such the request without his or her recommendation. If more than one department is under the jurisdiction of the same board or commission or under the same general management, such the group of departments may be considered as though they were a single unit with respect to transfers of appropriations within the group.

SB639,244,9 (b) (intro.) Except as provided under sub. (9), the county board, upon the recommendation of the finance committee and by resolution adopted by a majority of the members present and voting at any meeting, may transfer any unencumbered appropriation balance or portion thereof from one department or account to another at any time during the following:

SB639,244,14 1. The first 9 months of the fiscal year, if another unit of government fails to appropriate moneys which the county board anticipated and appropriated to that department or account when the county board adopted the budget. The amount of moneys money transferred under this subdivision may not exceed the amount of moneys money which that other unit of government fails to appropriate.

SB639,244,16 (c) Paragraph (b) does not apply to any an appropriation which is irrepealable by law.

SB639,245,2 (9) Appropriations, supplemental and emergency. (a) At the request of the head of any department and after review and recommendation by the finance committee, the county board, by resolution adopted by a vote of two-thirds of the members-elect of the county board, may transfer from the contingency appropriation into any other appropriation or create a new appropriation for any legal county purpose if any unforeseen condition requires an appropriation of funds during the budget year. The county board may make supplemental appropriations for the year up to the amount of the additional revenue and surplus so certified to meet a public emergency affecting life, health, property or the public welfare, if the director certifies that any of the following funds are available for appropriation:

SB639,245,4 1. Revenues that are received from sources not anticipated in the budget that year;.

SB639,245,5 2. Revenues that are received that exceed budget estimates; or.

SB639,245,6 3. Unappropriated surplus funds from the preceding fiscal year.

SB639,245,16 (b) An appropriation under par. (a) may be made only by resolution adopted by a vote of two-thirds of the members-elect of the county board. To the extent that unappropriated funds or realized revenues in excess of anticipated revenues are unavailable to meet the emergency, the county board may, by resolution adopted by three-fourths of the members-elect, issue tax anticipation notes under s. 67.12. Notice of intent to make supplemental appropriations from revenues or surplus or to issue tax anticipation notes shall be published as a class 1 notice, under ch. 985, in the 2 daily newspapers having the largest circulation in the county, not less than 6 days prior to the hearings before the finance committee of the county board in regard to these matters.

SB639,245,23 (10) Ordinance increasing salaries; new positions; when effective. No ordinance or resolution authorizing the creation of new or additional positions or increasing salaries shall become effective in any fiscal year until an appropriation of funds for such purpose is made or the ordinance or resolution contains a provision for the transfer of funds if required. All such ordinances or resolutions which do not require an appropriation or transfer of funds, shall state therein the specific account or accounts in which funds are available for such purposes.