59.21 Cross-reference
Cross-reference: See s.
59.38 (3) for provision for a bond by the medical examiner.
59.22
59.22
Compensation, fees, salaries and traveling expenses of officials and employees. 59.22(1)(a)1.1. The board shall, before the earliest time for filing nomination papers for any elective office to be voted on in the county, other than supervisors and circuit judges, which officer is paid in whole or part from the county treasury, establish the total annual compensation for services to be paid to the officer exclusive of reimbursements for expenses out-of-pocket provided for in
sub. (3). Except as provided in
subd. 2., the annual compensation may be established by resolution or ordinance, on a basis of straight salary, fees, or part salary and part fees, and if the compensation established is a salary, or part salary and part fees, it shall be in lieu of all fees, including per diem and other forms of compensation for services rendered, except those specifically reserved to the officer in the resolution or ordinance. The compensation established shall not be increased nor diminished during the officer's term and shall remain for ensuing terms unless changed by the board. Court fees shall not be used for compensation for county officers.
59.22(1)(a)2.
2. The board shall establish the annual compensation of the sheriff as straight salary. No portion of that salary may include or be based on retention of fees by the sheriff. No portion of that salary may be based on providing food to prisoners under
s. 302.37 (1). This subdivision does not prohibit the reimbursement of a sheriff for actual and necessary expenses.
59.22(1)(b)
(b) Any officer authorized or required to collect fees appertaining to his or her office shall keep a complete record of all fees received in the form prescribed by the board and shall file a record of the total annual receipts in the clerk's office within 20 days of the close of the calendar year or at such other times as the board requires. Any officer on a salary basis or part fees and part salary shall collect all fees authorized by law appertaining to his or her office and shall remit all fees not specifically reserved to the officer by enumeration in the compensation established by the board under
par. (a) to the treasurer at the end of each month unless a shorter period for remittance is otherwise provided.
59.22(2)
(2) Appointive officials; deputy officers; and employees. 59.22(2)(a)(a) Except for elective offices included under
sub. (1), supervisors and circuit judges, the board has the powers set forth in this subsection,
sub. (3) and
s. 59.03 (1) as to any office, department, board, commission, committee, position or employee in county service created under any statute, the salary or compensation for which is paid in whole or in part by the county, and the jurisdiction and duties of which lie within the county or any portion thereof and the powers conferred by this section shall be in addition to all other grants of power and shall be limited only by express language.
59.22(2)(c)1.1. Except as provided in
subd. 2. and
par. (d), the board may do any of the following:
59.22(2)(c)1.a.
a. Provide, fix or change the salary or compensation of any office, board, commission, committee, position, employee or deputies to elective officers that is subject to
sub. (1) without regard to the tenure of the incumbent.
59.22(2)(c)1.b.
b. Establish the number of employees in any department or office including deputies to elective officers.
59.22(2)(c)1.c.
c. Establish regulations of employment for any person paid from the county treasury.
59.22(2)(c)2.
2. No action of the board may be contrary to or in derogation of the rules of the department of children and families under
s. 49.78 (4) to
(7) relating to employees administering old-age assistance, aid to families with dependent children, aid to the blind, or aid to totally and permanently disabled persons or
ss. 63.01 to
63.17.
59.22(2)(d)
(d) The board or any board, commission, committee or agency to which the board or statutes has delegated the authority to manage and control any institution or department of the county government may contract for the services of employees, setting up the hours, wages, duties and terms of employment for periods not to exceed 2 years.
59.22(2)(e)
(e) The board may provide and appropriate money for an employee awards program to encourage and to reward unusual and meritorious suggestions and accomplishments by county employees.
59.22(3)
(3) Reimbursement for expense. The board may provide for reimbursement to any elective officer, deputy officer, appointive officer or employee for any out-of-pocket expense incurred in the discharge of that person's duty in addition to that person's salary or compensation, including without limitation because of enumeration, traveling expenses, tuition costs incurred in attending courses of instruction clearly related to that person's employment, and the board may establish standard allowances for mileage, room and meals, the purposes for which allowances may be made, and determine the reasonableness and necessity for such reimbursements, and also establish in advance a fair rate of compensation to be paid to the sheriff for the board and care of prisoners in the county jail at county expense.
59.22(3a)
(3a) Commission on aging. The board may provide for the payment of expenses and a per diem to persons appointed to a county commission on aging under
s. 59.53 (11).
59.22(4)
(4) Interpretation. In the event of conflict between this section and any other statute, this section to the extent of the conflict shall prevail.
59.22 Annotation
A county ordinance implementing a collective bargaining agreement providing for the payment to county employees, upon their leaving government employment, compensation for accumulated sick leave, earned both before and after the effective date of the ordinance, is valid. 59 Atty. Gen. 209.
59.22 Annotation
A county board may not adopt a step-salary plan for elective offices related to experience of the officeholder as compensation is for the office, not the officer, and the officer is entitled to the compensation as an incident of the office. 61 Atty. Gen. 165, 403.
59.22 Annotation
When it is the duty of a county traffic officer to testify or assist in the prosecution of county traffic offenses, the officer is not entitled to witness fees but may be paid additional compensation if a court appearance takes place outside regular working hours. 62 Atty. Gen. 93.
59.22 Annotation
A county board may not deny a salary to an elected official during a period of sickness. A board does not have power to establish sick leave and vacation benefits for elected county officials. 65 Atty. Gen. 62.
59.22 Annotation
The authority to establish salaries for the staff employed by a county's 51.42/51.437 board lies with that board, subject to the general budgetary control of the county board. 65 Atty. Gen. 105.
59.22 Annotation
Discretionary authority to grant increases to elected county officials based upon performance or length of service may not be delegated to a committee of the county board because the board itself lacks the authority to establish such a compensation scheme.
80 Atty. Gen. 258.
59.23(1)(1)
Deputies; salaries; vacancies. 59.23(1)(a)(a) Every clerk shall appoint in writing one or more deputies and file the appointment in the clerk's office. The deputy or deputies shall aid in the performance of the duties of the clerk under the clerk's direction, and in case of the absence or disability of the clerk or of a vacancy in the clerk's office, unless another is appointed therefor as provided in
par. (c), shall perform all of the duties of the clerk during the absence or until the vacancy is filled. The board may, at any meeting, provide a salary for the deputy or deputies.
59.23(1)(b)
(b) In each county having a population exceeding 150,000 according to the last state or national census, the clerk may also appoint the number of assistants that the board authorizes and prescribes, and the assistants shall receive salaries that the board provides and fixes.
59.23(1)(c)
(c) If a clerk is incapable of discharging the duties of office the board may appoint an acting clerk, who shall serve until the disability is removed. If the board is not in session at the time of the incapacity, the chairperson of the board may appoint an acting clerk, whose term shall not extend beyond the next regular or special meeting of the board. A person appointed as acting clerk or appointed to fill a vacancy in the office of clerk, upon giving an official bond with sureties as required of a clerk, shall perform all of the duties of the office; and thereupon the powers and duties of the deputy of the last clerk shall cease.
59.23(2)(a)
(a) Board proceedings. Act as clerk of the board at all of the meetings thereof; keep and record in a book therefor true minutes of all the proceedings of the board; make regular entries of the board's resolutions and decisions upon all questions; record the vote of each supervisor on any question submitted to the board, if required by any member present; and perform all duties prescribed by law or required by the board in connection with its meetings and transactions.
59.23(2)(b)
(b) Recording of proceedings. Record at length in a book therefor every resolution adopted, order passed and ordinance enacted by the board.
59.23(2)(c)
(c) Orders for payment. Sign all orders for the payment of money directed by the board to be issued, and keep in a book therefor a true and correct account thereof, and of the name of the person to whom each order is issued; but he or she shall not sign or issue any county order except upon a recorded vote or resolution of the board authorizing the same; and shall not sign or issue any such order for the payment of the services of any clerk of court, district attorney or sheriff until the person claiming the order files an affidavit stating that he or she has paid into the county treasury all moneys due the county and personally collected or received in an official capacity; and shall not sign or issue any order for the payment of money for any purpose in excess of the funds appropriated for such purpose unless first authorized by a resolution adopted by the county board under
s. 65.90 (5).
59.23(2)(d)
(d) Accounts. File and preserve in the clerk's office all accounts acted upon by the board, and endorse its action thereon, designating specifically upon every account the amount allowed, if any, and the particular items or charges for which allowed, and such as were disallowed, if any.
59.23(2)(e)
(e) Reports of receipts and disbursements. Record in a book therefor the reports of the treasurer of the receipts and disbursements of the county.
59.23(2)(f)
(f) Recording receipts and disbursements. Keep a true and accurate account in a book therefor of all money which comes into the clerk's hands by virtue of the clerk's office, specifying the date of every receipt or payment, the person from or to whom the receipt or payment was received or paid, and the purpose of each particular receipt or disbursement, and keep the book at all times open to the inspection of the county board or any member of the board.
59.23(2)(g)
(g) Payments to treasurer. Keep in the manner prescribed in
par. (f) a separate account of all moneys paid the treasurer by the clerk.
59.23(2)(h)
(h) Books of account. Keep all of the accounts of the county and all books of account as the board directs. Books of account shall be maintained on a calendar year basis, which shall be the fiscal year in every county.
59.23(2)(j)
(j)
School taxes, records to department of public instruction. Transmit to the department of public instruction on the last Monday in December in each year certified copies of all resolutions adopted and proceedings of the board passed or had during the preceding year relating to the raising of any money for school purposes, and report the amount to be raised in each town in the county.
59.23(2)(k)
(k) Villages, towns; change of name. Immediately transmit to the secretary of state, after the name of any town or village is changed or a new town is organized or the boundaries of any town are altered by the board, a certified copy of the ordinance enacted therefor, indicating such change or changes.
59.23(2)(L)
(L) Duplicate receipts. Make out and deliver to the treasurer duplicate receipts of all money received by the clerk as clerk, and countersign and file in the clerk's office the duplicate receipts delivered to the clerk by the treasurer of money received by the treasurer.
59.23(2)(m)
(m) Certified copies; oaths and bonds; signatures. 59.23(2)(m)1.1. Make and deliver to any person, for a fee that is set by the board under
s. 19.35 (3), a certified copy or transcript of any book, record, account, file or paper in his or her office or any certificate which by law is declared to be evidence.
59.23(2)(m)2.
2. Except as otherwise provided, receive and file the official oaths and bonds of all county officers and upon request shall certify under the clerk's signature and seal the official capacity and authority of any county officer so filing and charge therefor the statutory fee. Upon the commencement of each term every clerk shall file the clerk's signature and the impression of the clerk's official seal in the office of the secretary of state.
59.23(2)(n)
(n) Taxes; election duties. Perform all duties that are imposed on the clerk in relation to the assessment and collection of taxes, and to the preparation and distribution of ballots and the canvass and return of votes at general, judicial and special elections.
59.23(2)(o)
(o) Report, receipts and disbursements to board. Make a full report to the board, at the annual meeting or at any other regular meeting of the board when so stipulated by the board, in writing, verified by the clerk's oath, of all money received and disbursed by the clerk, and separately of all fees received by the clerk; and settle with the board the clerk's official accounts and produce to the board all books, accounts and vouchers relating to the same.
59.23(2)(p)
(p) Proceedings to historical society. Forward to the historical society, postpaid, within 30 days after their publication a copy of the proceedings of the board, and of all printed reports made under authority of such board or by the authority of other county officers.
59.23(2)(q)
(q) County highway commissioner; notify of election. Except in counties having a population of 150,000 or more, notify a county commissioner of highways of the commissioner's election within 10 days thereafter.
59.23(2)(r)
(r) County tax for road and bridge fund. Except in counties having a population of 150,000 or more, notify the proper town officers of the levy and rate of any tax for the county road and bridge fund.
59.23(2)(s)
(s) List of municipal officers. Annually, on the first Tuesday of June, transmit to the secretary of state a typewritten or printed list showing the name and post-office address of the chairperson, mayor, president, clerk, treasurer and assessor of each municipality within the county. Such lists shall be placed on file for the information of the public.
59.23(2)(t)
(t) General. Perform all other duties required of the clerk by law.
59.23 Annotation
Under s. 59.17 (8) [now s. 59.23 (2) (h)], the clerk keeps only those accounts designated by the board. Harbick v. Marinette County,
138 Wis. 2d 172,
405 N.W.2d 724 (Ct. App. 1987).
59.23 Annotation
Except for their elected superior's power to appoint and discharge, chief deputies are subject to the Municipal Employment Relations Act, ss. 111.70 to 111.77, and are not excluded from a collective bargaining unit as a matter of law. Oneida County v. WERC, 2000 WI App 191,
238 Wis. 2d 763,
618 N.W.2d 891,
00-0466.
59.23 Annotation
Statutory powers of the county clerk with respect to budgeting and record keeping cannot be transferred by the county board to a new position of finance officer. 63 Atty. Gen. 196.
59.23 Annotation
A county board can only grant powers of indirect supervision to a finance director with respect to the accounting or bookkeeping duties of a county clerk. 65 Atty. Gen. 132.
59.24
59.24
Clerks of counties containing state institutions to make claims in certain cases. The clerk of any county that is entitled to reimbursement under
s. 16.51 (7) shall make a certified claim against the state, without direction from the board, in all cases in which the reimbursement is directed in
s. 16.51 (7), upon forms prescribed by the department of administration. The forms shall contain information required by the clerk and shall be filed annually with the department of corrections on or before June 1. If the claims are approved by the department of corrections, they shall be certified to the department of administration and paid from the appropriation made by
s. 20.410 (1) (c), if the claim is for reimbursement of expenses involving a prisoner in a state prison named in
s. 302.01, or from the appropriation under
s. 20.410 (3) (c), if the claim is for reimbursement of expenses involving a juvenile in a juvenile correctional facility, as defined in
s. 938.02 (10p).
59.24 History
History: 1989 a. 31,
359;
1995 a. 27,
77;
1995 a. 201 s.
265; Stats. 1995 s. 59.24;
1997 a. 35;
2005 a. 344.
59.25(1)(1)
Eligibility. No person holding the office of sheriff, undersheriff, circuit judge, district attorney, clerk of the circuit court, clerk or member of the board shall be eligible to the office of treasurer or deputy treasurer.
59.25(2)
(2) Deputies; oath; salary; temporary vacancy. 59.25(2)(a)(a) The treasurer shall appoint one deputy to aid the treasurer, under the treasurer's direction, in the discharge of the duties of the office of treasurer. A deputy appointed under this paragraph may be removed only for just cause. The appointment shall be in writing and shall be filed and recorded in the treasurer's office. Such deputy, in the absence of the treasurer from the treasurer's office or in case of a vacancy in said office or any disability of the treasurer to perform the duties of the office of treasurer, unless another is appointed therefor as provided in
par. (b), shall perform all of the duties of the office of treasurer until such vacancy is filled or such disability is removed. The person so appointed shall take and file the official oath. The person shall file his or her appointment with the clerk. The board may, at its annual meeting or at any special meeting, provide a salary for the deputy.
59.25(2)(b)
(b) If any treasurer is incapable of discharging the duties of the office of treasurer, the board may, if it sees fit, appoint a person treasurer who shall serve until such disability is removed. A person so appointed or appointed to fill a vacancy in the office of treasurer, upon giving an official bond with like sureties as are required of such treasurer, shall perform all the duties of such office, and thereupon the powers and duties of any deputy performing the duties of the last treasurer shall cease.
59.25(3)
(3) Duties. The treasurer shall do all of the following:
59.25(3)(a)1.1. Receive all moneys from all sources belonging to the county, and all other moneys which by statute or county ordinance are directed to be paid to the treasurer, and, except in counties having a population of 500,000 or more, in the case of the payment of delinquent property taxes or the redemption of land subject to a tax certificate, make out and deliver to the clerk duplicate receipts therefor, and file in the treasurer's office the duplicate receipts delivered to the treasurer by the clerk for money received by the clerk.
59.25(3)(a)2.
2. In counties having a population of 500,000 or more, file a duplicate receipt in the treasurer's office.
59.25(3)(b)
(b) Pay out all moneys belonging to the county only on the order of the board, signed by the clerk and countersigned by the chairperson, except when special provision for the payment thereof is otherwise made by law; and, except in counties having a population of 500,000 or more, pay out all moneys belonging to the county road and bridge fund on the written order of the county commissioner of highways, signed by the clerk and countersigned by the chairperson of the board.
59.25(3)(c)
(c) Pay all county orders described in
par. (b) in the order of time in which they are presented for payment; but where 2 or more are presented at the same time, give precedence to the order of the oldest date, but the treasurer shall receive of municipal treasurers all county orders issued in the county, which the municipal treasurers may present in payment of county taxes, to the amount of the county taxes actually collected by any municipal treasurer in the year for which the orders are offered in payment, which amount shall be determined by the affidavit of the municipal treasurer.
59.25(3)(d)
(d) Keep a true and correct account of the receipt and expenditure of all moneys which come into the treasurer's hands by virtue of the treasurer's office in books kept therefor, specifying the date of every receipt or payment, the person from or to whom the same was received or paid, and the purpose of each particular receipt or payment; keep also in like manner a separate account of all fees received, a separate account of all moneys received for taxes, and a separate account of money received upon redemption of lands from sales thereof for nonpayment of taxes, further specifying in the 2 last accounts the description of the property on account of which such money was paid, which books shall be open at all times to the inspection of the board or any member thereof and to all county and state officers; make in writing a fully itemized statement and report, verified by the treasurer's oath, to the board on the first day of the annual board meeting and at such other times as the board directs, of all moneys of whatever nature received and disbursed by the county treasurer; exhibit the treasurer's vouchers therefor to be audited and allowed, and settle with the board the treasurer's accounts as treasurer; and exhibit to the board all moneys in the custody or control of the treasurer as treasurer, and, if required, make oath that such moneys are the funds of the county.
59.25(3)(e)
(e) Annually by March 15, furnish to the department of revenue the completed tax roll settlement sheets prescribed under
s. 70.09 (3).
59.25(3)(f)1.1. Except as provided in
subd. 2., transmit to the secretary of administration at the time required by law to pay the state taxes a particular statement, certified by the county treasurer's personal signature affixed or attached thereto, of all moneys received by him or her during the preceding year and which are payable to the secretary of administration for licenses, fines, forfeitures, or on any other account, and at the same time pay to the secretary of administration the amount thereof after deducting the legal fees.
59.25(3)(f)2.
2. For all court imposed fines and forfeitures, plus costs, fees, and surcharges imposed under
ch. 814, required by law to be deposited in the state treasury, transmit to the secretary of administration a statement of all moneys required by law to be paid on the actions entered during the preceding month on or before the first day of the next succeeding month, certified by the county treasurer's personal signature affixed or attached thereto, and at the same time pay to the secretary of administration the amount of the money transmitted.
59.25(3)(g)
(g) Deposit all moneys for jail assessments received under
s. 302.46 (1) in a county jail fund and make payments from the fund for purposes of
s. 302.46 (2) on order of the board under
par. (b).
59.25(3)(h)
(h) Cause to be insured, when directed by the board, at the expense of the county, the county buildings or any of them in the name of the county; and, in case of loss, demand and receive the money due on account of such insurance for the use of the county; and all such money shall be applied to rebuilding or repairing such county buildings.
59.25(3)(i)
(i) Make annually, on the 3rd Monday of March, a certified statement, and forward the statement to each municipal clerk in the county, showing the amount of money paid from the county treasury during the year next preceding to each municipal treasurer in the county. The statement shall specify the date of each payment, the amount thereof and the account upon which the payment was made. It shall be unlawful for any county treasurer to pay to the treasurer of any town any money in the hands of the county treasurer belonging to the town from the 3rd Monday of March until 10 days after the annual town meeting except upon the written order of the town board.
59.25(3)(j)
(j) Retain 10% for fees in receiving and paying into the state treasury all money received by the treasurer for the state for fines and forfeitures, except that 50% of the state forfeitures and fines under
chs. 341 to
347,
349, and
351 shall be retained as fees, and retain the other fees for receiving and paying money into the state treasury that are prescribed by law.
59.25(3)(k)
(k) Forward 40% of the state forfeitures and fines under
ch. 348 to the secretary of administration for deposit in the transportation fund under
s. 25.40 (1) (ig).
59.25(3)(n)
(n) Make and deliver to any person, for a fee that is set by the board under
s. 19.35 (3), a certified copy or transcript of any book, record, account, file or paper in his or her office or any certificate which by law is declared to be evidence.
59.25(3)(o)
(o) On the first day of each month pay into the county treasury the fees received by the treasurer.
59.25(3)(p)
(p) Pay to the secretary of administration on his or her order the state percentage of fees received from the clerk of the circuit court under
s. 59.40 (2) (m) and if any such moneys remain in his or her hands when he or she is required to pay the state percentage of fees, pay such moneys therewith to the secretary of administration.
59.25(3)(q)
(q) Perform all other duties required of the treasurer by law.
59.25(3)(rm)
(rm) If the treasurer's county receives national forest income, distribute the income to the towns in the county in which national forest lands are situated, with each town to receive such proportion of the income as the area of national forest lands in the town bears to the area of the national forest lands in the entire county. Fifty percent of the amount received by any town shall be expended by the town exclusively for the benefit of roads therein.
