This bill creates the elective office of comptroller in any county with a
population of at least 750,000 (currently only Milwaukee County). The comptroller
is to be chosen every four years in the spring election, beginning in 2012. An
individual must be a licensed or certified public accountant, or must have a master's
degree or doctorate degree in accounting or finance, to hold the office of comptroller.

Many of the duties and responsibilities of a comptroller as created in this bill are
similar to the duties and responsibilities of a city comptroller as specified in current
law.
Under the bill, the comptroller is the chief financial officer of the county, the
administrator of the county's financial affairs, and the person who oversees all of the
county's debt. The comptroller is required to provide the county board and executive
with a fiscal note for all proposed legislation and to report, on a regular basis, on the
condition of the county's funds, and claims that are payable. He or she must also
prepare and distribute an annual certified statement about the receipts and
disbursements from each county fund in the preceding fiscal year. Also on an annual
basis, the comptroller must prepare and distribute to the board and the executive a
five-year financial condition forecast for the county.
At least monthly, the comptroller must examine the county treasurer's
accounts. The comptroller is required to perform all audit functions related to county
government and, upon request, provide the board or executive with a fiscal analysis
on any matter affecting the county. Generally under the bill, the comptroller is
required to countersign all contracts with the county, and no contract is valid until
it is countersigned.
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:
SB259-engrossed, s. 1c 1Section 1c. 5.58 (2) and (3) of the statutes are amended to read:
SB259-engrossed,3,32 5.58 (2) State superintendent of public instruction; judiciary; county
3executive;
county comptroller; and county supervisors. There shall be one
4separate ballot for state superintendent, judicial officers, county executive under s.
559.17, and county supervisor, except as authorized in s. 5.655. In counties having a
6population of 750,000 or more, the ballot shall also include the office of comptroller
7and in
counties having a population of 500,000 or more, the ballot also shall also
8include those offices under s. 8.11 (2) (b) and (2m). The arrangement of names of
9candidates for state superintendent, justice, court of appeals judge , and circuit court
10judge shall be determined by the board in the manner specified in s. 5.60 (1) (b).
11Arrangement of the names of candidates for county executive, county comptroller,

1and county supervisor shall be determined by the county clerk or by the executive
2director of the county board of election commissioners in the manner specified in s.
35.60 (1) (b).
SB259-engrossed,3,20 4(3) Names on spring ballot. Only 2 candidates for state superintendent, for
5any judicial office, for any elected seat on a metropolitan sewerage commission or
6town sanitary district commission, in counties having a population of 750,000 or
7more, only 2 candidates for the office of comptroller,
in counties having a population
8of 500,000 or more only 2 candidates for member of the board of supervisors within
9each district, in counties having a population of less than 500,000 only 2 candidates
10for each member of the county board of supervisors from each district or numbered
11seat or only 4 candidates for each 2 members of the county board of supervisors from
12each district whenever 2 supervisors are elected to unnumbered seats from the same
13district, in 1st class cities only 2 candidates for any at-large seat and only 2
14candidates from any election district to be elected to the board of school directors, in
15school districts electing school board members to numbered seats, or pursuant to an
16apportionment plan or district representation plan, only 2 school board candidates
17for each numbered seat or within each district, and twice as many candidates as are
18to be elected members of other school boards or other elective officers receiving the
19highest number of votes at the primary shall be nominees for the office at the spring
20election. Only their names shall appear on the official spring ballot.
SB259-engrossed, s. 1d 21Section 1d. 5.60 (1) (title) and (ag) of the statutes are amended to read:
SB259-engrossed,3,2322 5.60 (1) (title) State superintendent; judiciary; county executive; county
23comptroller;
and county supervisors.
SB259-engrossed,4,724 (ag) There shall be one separate ballot for state superintendent, judicial
25officers, county executive, county comptroller in counties having a population of

1750,000 or more,
and county supervisor, except as authorized in s. 5.655. For county
2supervisor, the ballot shall be prepared in accordance with ss. 5.58 (2) and 59.10 (3).
3Arrangement of the names of candidates for county executive, county comptroller,
4county supervisor, and municipal judge, if the judge is elected under s. 755.01 (4),
5shall be determined by the county clerk or the executive director of the county board
6of election commissioners determining ballot arrangement under s. 5.58 (1c), in the
7manner prescribed in par. (b).
SB259-engrossed, s. 1e 8Section 1e. 8.10 (3) (cs) of the statutes is created to read:
SB259-engrossed,4,109 8.10 (3) (cs) For comptrollers in counties with a population of at least 750,000,
10not less than 500 nor more than 1,000 electors.
SB259-engrossed, s. 1g 11Section 1g. 8.11 (2) of the statutes is renumbered 8.11 (2) (b).
SB259-engrossed, s. 1h 12Section 1h. 8.11 (2) (a) of the statutes is created to read:
SB259-engrossed,4,1513 8.11 (2) (a) A primary shall be held in counties having a population of 750,000
14or more whenever there are more than twice the number of candidates to be elected
15to the office of comptroller.
SB259-engrossed, s. 1m 16Section 1m. 59.20 (2) (am) of the statutes is created to read:
SB259-engrossed,4,2117 59.20 (2) (am) Beginning in 2012 and quadrennially thereafter, a comptroller
18shall be chosen at the spring election by the electors of each county having a
19population of 750,000 or more for the term of 4 years. The regular term of office of
20each comptroller shall commence on the 3rd Tuesday in April next succeeding his or
21her election and shall continue 4 years and until his or her successor qualifies.
SB259-engrossed, s. 2 22Section 2. 59.20 (3) (a) of the statutes is amended to read:
SB259-engrossed,5,823 59.20 (3) (a) Every sheriff, clerk of the circuit court, register of deeds, treasurer,
24comptroller, register of probate, clerk and county surveyor shall keep his or her office
25at the county seat in the offices provided by the county or by special provision of law;

1or if there is none, then at such place as the board directs. The board may also require
2any elective or appointive county official to keep his or her office at the county seat
3in an office to be provided by the county. All such officers shall keep their offices open
4during the usual business hours of any day except Sunday, as the board directs. With
5proper care, the officers shall open to the examination of any person all books and
6papers required to be kept in his or her office and permit any person so examining
7to take notes and copies of such books, records, papers or minutes therefrom except
8as authorized in par. (c) and ss. 19.36 (10) to (12) and 19.59 (3) (d) or under ch. 69.
SB259-engrossed, s. 3 9Section 3. 59.21 (1) (j) of the statutes is created to read:
SB259-engrossed,5,1110 59.21 (1) (j) Comptroller, not less than $5,000 nor more than $20,000 with not
11less than 3 sureties.
SB259-engrossed, s. 4 12Section 4. 59.255 of the statutes is created to read:
SB259-engrossed,5,17 1359.255 Comptroller. (1) Eligibility. (a) No person may hold the office of
14comptroller unless he or she is either a certified public accountant, licensed or
15certified under ch. 442, or has a master's degree or a doctorate degree in accounting
16or finance from a regionally accredited, nonprofit, post-secondary educational
17institution.
SB259-engrossed,5,2018 (b) No person holding the office of sheriff, undersheriff, circuit judge, district
19attorney, clerk of the circuit court, clerk, or member of the board shall be eligible to
20hold the office of comptroller or deputy comptroller.
SB259-engrossed,5,2121 (c) This section applies only to a county with a population of 750,000 or more.
SB259-engrossed,5,24 22(2) Duties and responsibilities. (a) The comptroller is the chief financial
23officer of the county, and the administrator of the county's financial affairs. The
24comptroller shall oversee all of the county's debt.
SB259-engrossed,6,12
1(b) The comptroller shall appoint one deputy to aid the comptroller, under the
2comptroller's direction, in the discharge of the duties of the office of comptroller. A
3deputy appointed under this paragraph may be removed only for just cause. The
4appointment shall be in writing and shall be filed and recorded in the comptroller's
5office. Such deputy, in the absence of the comptroller from the comptroller's office
6or in case of a vacancy in said office or any disability of the comptroller to perform
7the duties of the office of comptroller, unless another is appointed therefor as
8provided in par. (c), shall perform all of the duties of the office of comptroller until
9such vacancy is filled or such disability is removed. The person so appointed shall
10take and file the official oath. The person shall file his or her appointment with the
11clerk. The board may, at its annual meeting or at any special meeting, provide a
12salary for the deputy.
SB259-engrossed,6,1913 (c) If any comptroller is incapable of discharging the duties of the office of
14comptroller, the county executive shall appoint a person, subject to confirmation by
15the board, comptroller who shall serve until such disability is removed. A person so
16appointed or appointed to fill a vacancy in the office of comptroller, upon giving an
17official bond with like sureties as are required of such comptroller, shall perform all
18the duties of such office, and thereupon the powers and duties of any deputy
19performing the duties of the last comptroller shall cease.
SB259-engrossed,7,220 (d) Each month, at the board's first meeting, the comptroller shall report to the
21board and the county executive, in writing, the condition of the county's outstanding
22contracts and of each of the county's funds and the claims payable from the funds.
23The comptroller shall also file with the the county executive and the board each year
24on or before October 1 a certified and detailed statement of the receipts and
25disbursements on account of each fund of the county during the preceding fiscal year,

1specifying the source of each receipt and the object of each disbursement, and also
2an estimate of the receipts and disbursements for the current fiscal year.
SB259-engrossed,7,63 (e) The comptroller shall countersign all contracts with the county if he or she
4determines that the county has, or will have, the necessary funds to pay the liability
5that the county may incur under the contract. No contract is valid until so
6countersigned.
SB259-engrossed,7,107 (f) At least monthly the comptroller shall examine the treasurer's accounts as
8reported and as kept, and shall report to the county executive and board as to their
9correctness and as to any violation by the treasurer of the treasurer's duty in the
10manner of keeping accounts or disbursing moneys.
SB259-engrossed,7,1411 (g) Whenever requested to do so by the county executive or board, the
12comptroller shall provide an independent fiscal analysis of any matter affecting the
13county, and shall provide the county executive and board with a fiscal note for all
14proposed legislation.
SB259-engrossed,7,1715 (h) Annually, the comptroller shall prepare a written 5-year financial condition
16forecast for the county, which shall be distributed to the county executive and the
17board.
SB259-engrossed,7,2518 (i) The comptroller shall perform all audit functions related to county
19government. The comptroller shall also have the duties and all the powers and
20responsibilities conferred upon the clerk as auditor under s. 59.47 (1), and shall
21perform any additional duties and shall have any additional powers as are imposed
22and conferred upon him or her from time to time by resolution adopted by the board.
23Audit functions under this paragraph shall be performed in accordance with
24governmental auditing standards issued by the comptroller general of the United
25States and generally accepted auditing standards.
SB259-engrossed,8,1
1(j) The comptroller shall administer and oversee all shared services contracts.
SB259-engrossed,8,62 (k) The comptroller may in writing, filed in the office of the clerk, appoint a
3deputy who shall act under the comptroller's direction and in the comptroller's
4absence or disability, or in case of a vacancy shall perform the comptroller's duties.
5The deputy shall receive such compensation as the board provides. The acts of a
6deputy shall be covered by official bond as the board directs.
SB259-engrossed, s. 5 7Section 5. 59.42 (2) (b) 5. of the statutes is created to read:
SB259-engrossed,8,108 59.42 (2) (b) 5. Review and countersign all contracts to verify that the contracts
9comply with all statutes, rules, ordinances, and the county's ethics policy. This
10subdivision applies only in a county with a population of 750,000 or more.
SB259-engrossed, s. 6 11Section 6. 59.47 (1) of the statutes is amended to read:
SB259-engrossed,8,2312 59.47 (1) In every county, except as provided in s. 59.255 (2) (i), the clerk shall
13act as auditor, unless a separate office of county auditor is created as provided in sub.
14(2), and, when directed by resolution of the board, shall examine the books and
15accounts of any county officer, board, commission, committee, trustees or other
16officer or employee entrusted with the receipt, custody or expenditure of money, or
17by or on whose certificate any funds appropriated by the board are authorized to be
18expended, whether compensated for services by fees or by salary, and all original bills
19and vouchers on which moneys have been paid out and all receipts of moneys
20received by them. The clerk shall have free access to such books, accounts, bills,
21vouchers and receipts as often as may be necessary to perform the duties required
22under this subsection and he or she shall report in writing the results of the
23examinations to the board.
SB259-engrossed, s. 7e 24Section 7e. 59.85 (2) (d) 2. (intro.) of the statutes is amended to read:
SB259-engrossed,9,4
159.85 (2) (d) 2. (intro.) Annually, the county comptroller under s. 59.255 shall
2submit to the governor, the department of revenue, and the department of
3administration, and to the chief clerk of each house of the legislature, for distribution
4to the legislature under s. 13.172 (2), a report that includes all of the following:
SB259-engrossed, s. 7m 5Section 7m. Nonstatutory provisions.
SB259-engrossed,9,13 6(1) Upon the enactment of the 2012 fiscal year budget for Milwaukee County,
7the county executive shall certify to the secretary of administration the amount of
8the total aggregate appropriations for the functions of the Milwaukee County
9treasurer and the Milwaukee County comptroller, as created in this act, that are
10derived from property tax and sales tax revenues, and from fees paid to the treasurer
11or comptroller. In paying for the functions of the treasurer and the comptroller
12during the county's 2012 fiscal year, Milwaukee County may not exceed the amount
13certified.
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