SB777: Bill Text

SB777,63 Section 63. 59.602 of the statutes is created to read:

SB777,32,10 59.602 Alternative budget process in certain counties. (1) Application. (a) Subject to par. (b), the provisions of this section may be used by any county, including a county with a population of 750,000 or more.

SB777,32,12 (b) To use the provisions of this section, a county must take one of the following actions:

SB777,32,17 1. If the county has a county executive or administrator, the county executive or administrator must issue a written proclamation stating that the county will use the provisions of this section. Once the proclamation is issued, it takes effect. No action by the county board is needed for the proclamation to take effect, and no county board action may stop or repeal the proclamation.

SB777,32,19 2. In any other county, the board must adopt a resolution proclaiming that the county will use the provisions of this section.

SB777,32,20 (2) Definitions. In this section:

SB777,33,2 (a) “Budget director” means the officer or employee of a county, other than the county executive, county administrator, or county administrative coordinator, who is principally responsible for developing and coordinating a county's budget, except that if the county's executive, administrator, or administrative coordinator is principally responsible for developing and coordinating a county's budget, that individual is the budget director.

SB777,33,5 (b) “Department" includes all county departments, boards, commissions, institutions, offices, and other agencies of the county government for which funds may be legally appropriated.

SB777,33,6 (c) “Director" means the director of the county department of administration.

SB777,33,7 (3) Fiscal year. The fiscal year in every county is the calendar year.

SB777,33,11 (4) 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.

SB777,35,2 (5) Publication of budget and public hearing. The 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, 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 board on such executive's or administrator's budget. The board shall, not less than 14 days after publication of the summary of the executive's or administrator's budget, 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 county residents may appear and express their opinions. After such public hearing, and on or before the annual meeting, the finance committee shall submit to the board its recommendations for amendments to the executive's or administrator's budget, if any, and the board shall adopt the budget with such changes as it considers proper and advisable. A request for an amendment to the budget must be submitted to the comptroller or budget director at least 7 business days before the amendment may be considered by the board or by a committee of the board, and the board or committee may not consider any amendment which is not submitted in conformity with this time frame. Any amendment to the budget shall include an estimate, prepared by the comptroller, of the costs that will be incurred, and the staffing changes that will be required, to implement the amendment during the next 5 fiscal years. If a county does not have a comptroller, the estimate shall be prepared by the county's budget director. The board shall make the amendment and the estimate available to the public, in an electronic format, at least 24 hours before the amendment may be considered by the board or by a committee of the board. The board shall have the budget resolution prepared as it was adopted by the board, incorporating any adopted amendments, before presenting the resolution to the executive. Subject to sub. (6), the board of a county with a population of at least 750,000 may not adopt a budget in which the total amount of budgeted expenditures related to the compensation of county board members, and to any other costs that are directly related to the operation and functioning of the county board or committees of the board, including staff, is greater than 0.4 percent of the county portion of the tax levy for that year to which the budget applies. The board of a county with a population of at least 750,000 may not adopt a budget that alters any formula by which fringe benefits, interdepartmental charges for services, depreciation, or debt service are allocated in the executive's budget. An appropriation that is contingent upon additional approval by the board after the adoption of the budget is included in the 0.4 percent budget limitation described in this subsection. When so adopted, the sums provided shall, subject to the provisions of sub. (7), constitute legal appropriations and anticipated revenues for the ensuing year.

SB777,35,5 (6) Milwaukee County budget cap. The 0.4 percent budget limitation for a county with a population of at least 750,000 that is described in sub. (5) does not apply to any of the following elements of the county's budget:

SB777,35,7 (a) Any costs related to pension and health care payments for retired county officers, employees, and their families.

SB777,35,10 (b) The costs for the salary, health benefits, and pension benefits of county board supervisors and the county board chairperson for any term that begins before April 2018.

SB777,35,12 (c) Any costs associated with duties performed by the county clerk under s. 59.23 (2).

SB777,35,13 (d) Any costs associated with a department created under s. 59.52 (32).

SB777,35,14 (e) Space rental that is attributable to the county board.

SB777,35,24 (7) Transfers of appropriations. (a) At the request of the head of any department, and after receiving the recommendation of the county executive or county administrator, the director shall, 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 more than one department is under the jurisdiction of the same board or commission or under the same general management, the group of departments may be considered as though they were a single unit with respect to transfers of appropriations within the group.

SB777,36,6 (b) Upon the recommendation of the finance committee in a county without a county executive or county administrator, or upon the recommendation of the county executive or county administrator in other counties, and by resolution adopted by a majority of the members present and voting at any meeting, the board may transfer any unencumbered appropriation balance or portion thereof from one department or account to another.

SB777,36,8 (c) 1. Paragraph (b) does not apply to an appropriation which is irrepealable by law.

SB777,36,11 2. The board may not amend a recommendation under par. (b) to increase the amount to be transferred or to transfer funds to a department other than the department designated as the transferee in the recommendation.

SB777,36,13 3. No transfer may be made under this subsection unless the director certifies that sufficient unencumbered funds are available for transfer.

SB777,36,16 (8) Budgetary procedures, beyond 2017. (a) For fiscal years that begin after December 31, 2017, a county that chooses under sub. (1) (b) to operate under this section shall adopt a budget that contains the provisions specified in this section.

SB777,36,20 (b) Beginning in 2017, and in every odd-numbered year thereafter, a county shall adopt a biennial budget following the timeline specified in par. (c) that sets forth all of the following items, and no others, for the 2 fiscal years that immediately follow the year in which the budget is adopted:

SB777,36,21 1. The county tax levy.

SB777,36,22 2. Anticipated revenue amounts from all sources.

SB777,36,24 3. Appropriations for all departments and for any other obligations of the county.

SB777,36,25 (c) 1. All departments shall submit their budget requests to the director.

SB777,37,4 2. The county executive, county administrator, or, in a county without a county executive or administrator, the finance committee, shall submit his or her, or its, proposed budget to the board, either electronically or in writing, not later than October 1 of an odd-numbered year.

SB777,37,18 3. In a county with a county executive, the board shall approve the budget, engrossed with any amendments, and return it to the county executive no later than November 1 of an odd-numbered year. Any amendment to the budget must be submitted to the comptroller or budget director at least 7 business days before the amendment may be considered by the board or by a committee of the board, and the board or committee may not consider any amendment that is not submitted in conformity with this time frame. An amendment shall also include an estimate, prepared by the comptroller, of the costs that will be incurred, and the staffing changes that will be required, to implement the amendment during the next 5 fiscal years. The board shall make the amendment and the estimate available to the public, in an electronic format, at least 24 hours before the amendment may be considered by the board or by a committee of the board. The board shall have the budget resolution prepared as it was adopted by the board, incorporating any adopted amendments, before presenting the resolution to the executive.

SB777,37,23 4. If a county executive wishes to veto any part of the budget under s. 59.17 (5) or (6), the county executive shall do so no later than November 15 of an odd-numbered year. The board may not schedule a meeting to act on the county executive's vetoes, as described in subd. 5., before it receives the vetoes or November 16 of an odd-numbered year, whichever comes first.

SB777,38,3 5. The board may act on all of the county executive's vetoes or changes, as described in s. 59.17 (5) and (6), no later than November 19 of an odd-numbered year, or the vetoes or changes shall be considered to be approved by the board.

SB777,38,4 6. In a county without a county executive, the board shall approve the budget.

SB777,38,6 (d) A county that uses the provisions of this section shall utilize fund accounting. Section 59.60 (3m), as it applies to s. 59.60, applies to this section.

SB777,38,12 (e) After a biennial budget takes effect, if revenues received or expenses incurred by the county are different from the amounts anticipated, the county executive, county administrator, or, in a county without a county executive or administrator, the finance committee, may increase or decrease appropriation amounts as he or she determines is appropriate to account for the changed revenue or expense amounts that affect the county.

SB777,38,24 (f) Outside of the budget process, the county executive, county administrator, or, in a county without a county executive or administrator, the finance committee may propose to the board an increase or decrease in any appropriation or revenue amount, subject to the budget amendment procedures under par. (c) 3. To be approved, such a proposal requires the affirmative vote of two-thirds of the members-elect of the board and the proposal may not be amended by the board, except that when such a proposal is made, and voted on by the board, after September 30 and before November 16 of any even-numbered year, such a proposal may be approved by a simple majority vote of the members-elect of the board and the board may amend the proposal. Any proposal submitted after September 30 and before October 31 of an even-numbered year shall be voted on by the board before November 16 of that even-numbered year.

SB777,39,8 (g) With regard to every county department that has appropriations and expenses contained in a budget that is adopted under this section, the budget provisions that apply to such a department shall contain an appropriation account into which a gift or grant bestowed upon that department shall be deposited. If a department receives such a gift or grant, the department may spend the funds, with the consent of the county executive, county administrator, or, in a county without a county executive or administrator, the finance committee, but without county board approval, for the purposes for which the gift or grant was bestowed.

SB777,39,15 (h) During a biennium, a county board of a county with a county executive may not adopt a resolution to issue a municipal obligation, as defined in s. 67.01 (6), in an amount that is higher than the amount initially proposed by the county executive in his or her proposed budget for that biennium. During a biennium a county executive may propose, outside of the budget process, the issuance of additional municipal obligations, as defined under s. 67.01 (6). The board may approve the county executive's proposal, but may not increase the amount proposed.

SB777,40,3 (i) 1. Subject to subd. 2., the board of a county with a population of at least 750,000 may not adopt a budget in which the total amount of budgeted expenditures related to the compensation of county board members, and to any other costs that are directly related to the operation and functioning of the county board or committees of the board, including staff, is greater than 0.4 percent of the county portion of the tax levy for that year to which the budget applies. The board may not alter any formula by which fringe benefits, interdepartmental charges for services, depreciation, or debt service are allocated in the recommended budget. An appropriation that is contingent upon additional approval by the board after the adoption of the budget is included in the 0.4 percent budget limitation described in this subdivision. When so adopted, the sums provided shall, subject to the provisions of sub. (7), constitute legal appropriations and anticipated revenues for the ensuing year.

SB777,40,6 2. The 0.4 percent budget limitation for a county with a population of at least 750,000 that is described in subd. 1. does not apply to any of the following elements of the county's budget:

SB777,40,8 a. Any costs related to pension and health care payments for retired county officers, employees, and their families.

SB777,40,11 b. The costs for the salary, health benefits, and pension benefits of county board supervisors and the county board chairperson for any term that begins before April 2018.

SB777,40,13 c. Any costs associated with duties performed by the county clerk under s. 59.23 (2).

SB777,40,14 d. Any costs associated with a department created under s. 59.52 (32).

SB777,40,15 e. Space rental that is attributable to the county board.

SB777,64 Section 64. 59.61 (4) of the statutes is created to read:

SB777,40,19 59.61 (4) Fund accounting. (a) A county that is subject to s. 59.60 shall utilize fund accounting. Section 59.60 (3m), as it applies to s. 59.60, applies to this subsection.

SB777,41,6 (b) In addition to a general fund, a county may create other governmental funds, proprietary funds, fiduciary funds, and other appropriate funds allowed by government accounting practice, provided that in creating each fund the county describes the sources of revenues that may be deposited into each fund and the types of expenditures that may be made from each fund. Counties may maintain reasonable balances in each such fund to provide the county with necessary working capital, based on sound business principles, to avoid cash flow interruptions and the need to engage in short-term borrowing to fund daily operations. In counties with no county executive, the board may create a fund described in this paragraph by ordinance. In counties with a county executive, only the county executive may create a fund described in this paragraph by executive order, and such an executive order may not be modified or otherwise affected by county board action.

SB777,41,9 (c) A county that creates governmental, proprietary, fiduciary, or other funds under this subsection shall develop policies and procedures that apply to each such fund, including all of the following:

SB777,41,10 1. Setting a working cash flow target for each fund.

SB777,41,11 2. Publishing annual estimates of working cash flow balances.

SB777,41,13 3. A description of possible uses of balances in a fund that accumulate above the cash flow target.

SB777,41,15 (d) Each governmental and proprietary fund created under this subsection shall serve as a fiscal and accounting entity with a self-balancing set of accounts.

SB777,65 Section 65. 59.69 (2) (a) 2. of the statutes is amended to read:

SB777,41,20 59.69 (2) (a) 2. If the board in a county with a county executive authorizes the creation of a county planning and zoning commission, designated the county zoning agency, the county executive shall appoint the commission, subject to confirmation by the board and to the confirmation provisions of s. 59.17 (2) (b) 1.

SB777,66 Section 66. 59.69 (2) (a) 3. of the statutes is amended to read:

SB777,42,6 59.69 (2) (a) 3. If a county planning and zoning commission is created under subd. 2., the county executive may appoint, for staggered 3-year terms, 2 alternate members of the commission, who are subject to confirmation by the board, and to the confirmation provisions of s. 59.17 (2) (b) 1. Annually, the county executive shall designate one of the alternate members as first alternate and the other as 2nd alternate. The first alternate shall act, with full power, only when a member of the commission refuses to vote because of a conflict of interest or when a member is absent. The 2nd alternate shall act only when the first alternate refuses to vote because of a conflict of interest or is absent, or if more than one member of the commission refuses to vote because of a conflict of interest or is absent.

SB777,67 Section 67. 59.70 (2) (intro.) of the statutes is amended to read:

SB777,43,9 59.70 (2) Solid waste management. (intro.) The board of any county may establish and operate a solid waste management system or participate in such system jointly with other counties or municipalities. Except in counties having a population of 500,000 or more, the board of a county or the boards of a combination of counties establishing a solid waste management system may create a solid waste management board to operate the system and such board, in a county that does not combine with another county, shall be composed of not less than 9 nor more than 15 persons of recognized ability and demonstrated interest in the problems of solid waste management, but not more than 5 of the board members may be appointed from the county board of supervisors. In any combination of counties, the solid waste management board shall be composed of 11 members with 3 additional members for each combining county in excess of 2. Appointments shall be made by the county boards of supervisors of the combining counties in a manner acceptable to the combining counties, but each of the combining counties may appoint to the solid waste management board not more than 3 members from its county board of supervisors. The term of office of any member of the solid waste management board shall be 3 years, but of the members first appointed, at least one-third shall be appointed for one year; at least one-third for 2 years; and the remainder for 3 years. Vacancies shall be filled for the residue of the unexpired term in the manner that original appointments are made. Any solid waste management board member may be removed from office by a two-thirds vote of the appointing authority. The solid waste management board may employ a manager for the system. The manager shall be trained and experienced in solid waste management. For the purpose of operating the solid waste management system, the solid waste management board may exercise the following powers, except that the authority to enter into a lease under this subsection may be exercised only by the county executive, if the county has such an office:

SB777,68 Section 68. 59.70 (18) of the statutes is amended to read:

SB777,43,17 59.70 (18) Land clearing and weed control. The board may purchase or accept by gift or grant tractors, bulldozers and other equipment for clearing and draining land and controlling weeds on same, and for such purposes to operate or lease the same for work on private lands, except that the authority to enter into a lease under this subsection may be exercised only by the county executive, if the county has such an office. The board may charge fees for such service and for rental of such equipment on a cost basis.

SB777,69 Section 69. 59.79 (8) of the statutes is repealed.

SB777,70 Section 70. 59.792 (3) (a) (intro.) of the statutes is amended to read:

SB777,43,22 59.792 (3) (a) (intro.) The county's board may do any of the following, except that the authority to enter into a lease under this paragraph may be exercised only by the county executive, if the county has such an office:

SB777,71 Section 71. 59.84 (2) (d) 8. of the statutes is created to read:

SB777,44,3 59.84 (2) (d) 8. Notwithstanding the provisions of subds. 2. and 7., the authority to enter into a lease under this paragraph may be exercised only by the county executive, if the county has such an office.

SB777,72 Section 72. 60.40 (2) of the statutes is amended to read:

SB777,44,8 60.40 (2) Preparation. The town board is responsible for preparation of the proposed budget required under s. 65.90, unless the town board chair acts under s. 65.30 (2) (b). In preparing the budget, the town board may provide for assistance by any person.

SB777,73 Section 73. 60.40 (3) of the statutes is amended to read:

SB777,44,11 60.40 (3) Hearing. The town board shall conduct the budget hearing required under s. 65.30 or 65.90.

SB777,74 Section 74. 60.40 (5) of the statutes is amended to read:

SB777,44,14 60.40 (5) Amendment. The town budget may be amended by the town board under s. 65.90 (5) or 65.30 (4) or (6).

SB777,75 Section 75. 63.02 (2) of the statutes is amended to read:

SB777,44,23 63.02 (2) The director of personnel shall cause the minutes of its proceedings to be taken and fully transcribed. The original transcribed copy shall be the official minutes of such proceedings and shall be open and available for public inspection. The director of personnel shall preserve all reports made to the commission, keep a record of all examinations held under its direction and perform such other duties as the commission may from time to time prescribe. The director of personnel shall be appointed by the county executive in the unclassified civil service and is subject to confirmation by the county board, as provided in s. 59.17 (2) (bm).

SB777,76 Section 76. 65.30 of the statutes is created to read:

SB777,44,25 65.30 Alternative budget procedure. (1) Definitions. In this section:

SB777,45,5 (a) “Budget director” means the officer or employee of a municipality, other than the chief executive, who is principally responsible for developing and coordinating a municipality's budget, except that if the municipality's chief executive is principally responsible for developing and coordinating a municipality's budget, the chief executive is the budget director.

SB777,45,7 (b) “Chief executive” means a mayor or city manager, a village president, or a town board chairperson.

SB777,45,11 (c) Notwithstanding s. 65.02 (1), “department” means any department, board, commission, or other body under the control of a governing body which expends municipal funds or incurs obligations for a municipality, and unless otherwise expressed refers to the head of such department.

SB777,45,13 (d) “Governing body” means the common council of a city, the village board of a village, or the town board of a town.

SB777,45,14 (e) “Municipality” means any city, village or town.

SB777,45,16 (2) Application. (a) Subject to par. (b), the provisions of this section may be used by any municipality, including a 1st class city.

SB777,45,22 (b) To use the provisions of this section, the municipality's chief executive must issue a written proclamation stating that the municipality will use the provisions of this section instead of the applicable provisions of s. 60.40 or the other provisions of this chapter. Once the proclamation is issued, it takes effect. No action by the governing body is needed for the proclamation to take effect, and no governing body action may stop or repeal the proclamation.

SB777,46,2 (3) 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.

SB777,46,19 (4) Publication of budget and public hearing. (a) The governing body shall refer the chief executive's or budget director's budget to the finance committee, or similar committee, and such committee shall publish as a class 1 notice, under ch. 985, a summary of the chief executive's or budget director's budget and comparative figures together with a statement of the municipality's bonded indebtedness, 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 governing body on such chief executive's or budget director's budget. The governing body shall, not less than 14 days after publication of the summary of the chief executive's or budget director's budget, prior to the adoption of the property tax levy, hold a public hearing on such chief executive's or budget director's budget, at which time the municipality's residents may appear and express their opinions. After such public hearing, and on or before its next meeting on the budget, the finance committee, or similar committee, shall submit to the governing body its recommendations for amendments to the chief executive's or budget director's budget, if any, and the governing body shall adopt the budget with such changes as it considers proper and advisable.

SB777,47,9 (b) A request for an amendment to the budget must be submitted to the comptroller or budget director at least 7 business days before the amendment may be considered by the municipality's governing body or by a committee of the body, and the governing body or committee may not consider any amendment which is not submitted in conformity with this time frame. In any municipality, any amendment to the budget shall include an estimate, prepared by the comptroller, of the costs that will be incurred, and the staffing changes that will be required, to implement the amendment during the next 5 fiscal years. If a municipality does not have a comptroller, the estimate shall be prepared by the municipality's budget director. The common council shall make the amendment and the estimate available to the public, in an electronic format, at least 24 hours before the amendment may be considered by the common council or by a committee of the common council. The common council shall have the budget resolution prepared as it was adopted by the common council, incorporating any adopted amendments, before presenting the resolution to the mayor.

SB777,47,19 (5) Transfers of appropriations. (a) At the request of the head of any department, and after receiving the recommendation of the chief executive, the budget director shall, 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 more than one department is under the jurisdiction of the same board or commission or under the same general management, the group of departments may be considered as though they were a single unit with respect to transfers of appropriations within the group.

SB777,47,23 (b) Upon the recommendation of the chief executive, and by resolution adopted by a majority of the members present and voting at any meeting, the governing body may transfer any unencumbered appropriation balance or portion thereof from one department or account to another.