86.30(2)(b)1.1. Except as provided under par.
(d) and s.
86.303 (5), no municipality whose aid is determined under par.
(a) 2. may receive an increase in its annual transportation aid payment in excess of 15 percent of its last previous calendar year aid payment or a decrease in its annual transportation aid payment in excess of 10 percent of its last previous calendar year transportation aid payment.
86.30(2)(b)1g.
1g. Except as provided under par.
(d) and s.
86.303 (5), no municipality whose aid is determined under par.
(a) 3. may receive a decrease in its annual transportation aid payment in excess of 10 percent of its last previous calendar year transportation aid payment.
86.30(2)(b)1r.
1r. Except as provided under s.
86.303, no county may receive an increase in its annual transportation aid payment in excess of 15 percent of its last previous calendar year aid payment. Except as provided under par.
(dm) and s.
86.303, no county may receive a decrease in its annual transportation aid payment in excess of 10 percent of its last previous calendar year transportation aid payment.
86.30(2)(b)2.
2. The last previous calendar year aid payment to a municipality whose aid is determined under par.
(a) 3. is adjusted in proportion to changes in the mileage under the jurisdiction of the municipality before an adjustment under subd.
1g. is made.
86.30(2)(d)
(d)
Aid limitation based on reported costs. No municipality may be paid an amount under this section greater than 85 percent of its 3-year average costs.
86.30(2)(dm)1.1. If the department of revenue requests the department to reduce the aids paid to a county under par.
(e), the department shall reduce those aids by the amount specified under s.
59.605 (4) (b).
86.30(2)(dm)2.
2. An amount equal to the amount of the reductions under subd.
1. is lapsed to the transportation fund.
86.30(2)(dr)
(dr)
Aid reduction related to outdoor advertising sign condemnation. The department may reduce aids paid to a county or municipality under par.
(e) as provided in s.
84.30 (5r) (c).
86.30(2)(e)
(e)
Aid payments. General transportation aids under this section shall be calculated and distributed on the basis of a calendar year. General transportation aids to municipalities shall be paid in 4 equal installments on the first Monday in January, April, July and October. General transportation aids to counties shall be paid in 3 installments consisting of 25 percent of the amount under sub.
(9) (b) on the first Monday in January, 50 percent of the amount under sub.
(9) (b) on the first Monday in July, and 25 percent of the amount under sub.
(9) (b) on the first Monday in October. If adjustments are necessary, the department may adjust any of the scheduled aid payments in a calendar year. The payments shall be made from the appropriation under s.
20.395 (1) (as) or
(at) for the fiscal year in which the payments are made.
86.30(2)(f)
(f)
Corrections of aid payments. In making corrections to transportation aid payments under this section:
86.30(2)(f)1.
1. If the sum of all underpayments and overpayments results in a net underpayment, the net underpayment shall be paid from the appropriation under s.
20.395 (1) (ar).
86.30(2)(f)2.
2. If the sum of all underpayments and overpayments results in a net overpayment, the net overpayment shall be returned to the transportation fund.
86.30(7)
(7) Use of aids. All transportation aids distributed under this section shall be used for transportation related expenditures.
86.30(9)(b)
(b) For the purpose of calculating and distributing aids under sub.
(2), the amounts for aids to counties are $98,400,200 in calendar year 2017 and $111,093,800 in calendar year 2018 and thereafter. These amounts, to the extent practicable, shall be used to determine the statewide county average cost-sharing percentage in the particular calendar year.
86.30(9)(c)
(c) For the purpose of calculating and distributing aids under sub.
(2), the amounts for aids to municipalities are $321,260,500 in calendar year 2017 and $348,639,300 in calendar year 2018 and thereafter. These amounts, to the extent practicable, shall be used to determine the statewide municipal average cost-sharing percentage in the particular calendar year.
86.30(11)
(11) Local segregated account required. 86.30(11)(a)(a) Notwithstanding sub.
(2), the department may not pay state aid under this section to a municipality or county unless the municipality or county does all of the following:
86.30(11)(a)1.
1. Establishes and administers a separate segregated account from which moneys may be used only for purposes related to local highways.
86.30(11)(a)2.
2. Deposits in the account established under subd.
1. all moneys received from this state and from the federal government for local highway purposes.
86.30(11)(b)
(b) If a municipality or county does not meet the requirements under par.
(a) at the time that aid should be paid under this section, the aid payment may be forfeited.
86.30(11)(c)
(c) Rules implementing this subsection may not require any eligible applicant to do any of the following:
86.30(11)(c)1.
1. Pay expenses related to law enforcement using moneys from an account established under this subsection.
86.30(11)(c)2.
2. Maintain separate checking accounts to implement this subsection, if the eligible applicant implements this subsection by segregating revenues and expenditures described in this subsection in the eligible applicant's bookkeeping system.
86.302
86.302
Local roads; inventory. 86.302(1g)
(1g) Except as provided in sub.
(1m), beginning on January 1, 2001, the board of every town, village and county, and the governing body of every city, shall file with the department not later than December 15 of every year, a certified plat of the municipality or county showing the highways under its jurisdiction and the mileage thereof to be open and used for travel as of the succeeding January 1. The department may use the plats in making computations of transportation aids. One-half of the mileage of highways on boundary lines shall be considered as lying in each municipality or county.
86.302(1m)(a)1.1. In lieu of filing a certified plat under sub.
(1g), if a municipality or county has not added or deleted jurisdictional mileage since filing its last preceding certified plat under sub.
(1g), its board or governing body may file a certified statement to that effect with the department.
86.302(1m)(a)2.
2. Notwithstanding subd.
1., the department may require every municipality and county to file a certified plat under sub.
(1g) with the department in the year after the year in which a federal decennial census is conducted.
86.302(1m)(b)
(b) Upon incorporation of a village or city, the board of the village and the governing body of the city shall file with the department a certified plat of the village or city showing the highways under its jurisdiction and the mileage thereof to be open and used for travel as of the date of incorporation, which may be used by the department in making computations of transportation aids. One-half of the mileage of highways on boundary lines shall be considered as lying in the village or city.
86.302(2)
(2) Not later than December 15, 2001, and biennially thereafter, each municipality and county shall assess the physical condition of highways under its jurisdiction, using a pavement rating system approved by the department and report the results of that assessment to the department. The department shall assess the accuracy of mileage or other data concerning highways reported by municipalities and counties and may use field investigations to verify a portion of the data constituting a valid random sample or such specialized sample as the department considers appropriate. The department shall cooperate with and provide assistance to local units of government in their efforts under this subsection. Information collected under this subsection is inadmissible as evidence, except to show compliance with this subsection.
86.302(3)
(3) For the purposes of transportation aid determinations under s.
86.30, the department shall use changes in the highway mileage of a municipality or county indicated on the certified plat filed under sub.
(1g) in making computations of transportation aids to be paid beginning in the 2nd year following the year in which the certified plat is filed. The department shall consider the following factors:
86.302(3)(c)
(c) Changes in jurisdictional mileage responsibilities for existing highways.
86.302(4)
(4) Islands of this state consisting of one or more towns shall receive all state aids regularly payable to towns under s.
86.30. For purposes of determining aids payable under s.
86.30, mileage under the jurisdiction of an island under this subsection includes the number of miles equal to the distance between an island port and the closest mainland port where such distance is regularly traveled by a licensed ferry transporting persons, cars, trucks, buses and other mechanized equipment.
86.303
86.303
Cost determinations. 86.303(4)(a)(a) The multiyear average costs used to determine the share of cost aids amount for local units of government shall be based on the 6 most recent years for which actual costs are available.
86.303(4)(b)
(b) In the case of municipalities formed within the previous 6 years, the information needed for the determinations under this section shall be calculated as follows: for those years for which the necessary data does not exist, the data for the new municipality and the municipality from which it was formed shall be combined and the sum shall be apportioned to each municipality in proportion to the total mileage of highways under their respective jurisdictions. In making these calculations, the department shall use the certified plats filed under s.
86.302 (1g).
86.303(5)(am)
(am) The department, with the assistance of the department of revenue and representatives of local governments and their associations appointed by the secretary, shall prescribe a uniform cost reporting procedure.
86.303(5)(b)
(b) Cost data shall be reported on a calendar year basis, and financial report forms or a written request for extension shall be submitted to the department of revenue as provided under pars.
(c) and
(d). All extensions under this paragraph shall be until May 15 and no extension beyond that date may be granted.
86.303(5)(c)
(c) The department and the department of revenue shall prescribe a statewide uniform financial reporting procedure under s.
73.10 for municipalities having a population of 2,500 or less. The financial report form or a written request for extension shall be submitted to the department of revenue by March 31 by municipalities having a population of 2,500 or less for the purposes under this section. All extensions under this paragraph shall be until May 15 and no extension beyond that date may be granted. The department of revenue shall forward the highway-related cost data to the department.
86.303(5)(d)
(d) The department and the department of revenue shall prescribe a statewide uniform financial reporting procedure under s.
73.10 for counties having a population of more than 2,500 and municipalities having a population of more than 2,500. The financial report forms or a written request for extension shall be submitted to the department of revenue by May 1 by counties having a population of more than 2,500 and municipalities having a population of more than 2,500 for the purposes under this section. All extensions under this paragraph shall be until May 15 and no extension beyond that date may be granted. The department of revenue shall forward the highway-related cost data to the department. Counties having a population of 25,000 or more and municipalities having a population of 25,000 or more are required to submit a financial report form to the department of revenue under this paragraph and financial reports under par.
(g).
86.303(5)(e)
(e) Except as provided in par.
(f), if a county or municipality fails to submit a substantially complete and accurate financial report form by the applicable date under par.
(c) or
(d) each year, the aids payable to the county or municipality during the following year shall be equal to 90 percent of the aids actually paid to the county or municipality under s.
86.30 (2) during the preceding year.
86.303(5)(f)
(f) If a county or municipality submits a substantially complete and accurate financial report form within 30 calendar days after the applicable date under par.
(c) or
(d), the aids payable to the county or municipality for the following year shall be reduced by an amount equal to 1 percent of the aids payable to the county or municipality for the following year for each working day after the date required in par.
(c) or
(d) that the report form is actually submitted, subject to the following limitations:
86.303(5)(f)1.
1. The amount of the reduction may not exceed 10 percent of the aids payable to the county or municipality under s.
86.30 (2) for the following year.
86.303(5)(f)2.
2. The amount of aids payable to the county or municipality under s.
86.30 (2) during the following year may not be reduced to less than 90 percent of the aids actually paid to the county or municipality under s.
86.30 (2) during the preceding year.
86.303(5)(g)
(g) The department and the department of revenue shall prescribe a uniform financial reporting procedure under s.
73.10 for counties having a population of 25,000 or more and municipalities having a population of 25,000 or more for the purposes under this section and for the purposes of administering other local aid programs, as defined by the department of revenue by rule. The financial reports specified by the department of revenue shall be submitted to that department by July 31 each year. The department of revenue shall forward the highway-related cost data from the reports to the department.
86.303(5)(h)
(h) Except as provided in par.
(i), if a county or municipality under par.
(g) fails to submit the financial reports required under par.
(g) by July 31 each year, the aids payable to the county or municipality during the following year shall be equal to 90 percent of the aids actually paid to the county or municipality under s.
86.30 (2) during the preceding year.
86.303(5)(i)
(i) If a county or municipality under par.
(g) submits the financial reports required under par.
(g) within 30 calendar days after July 31, the aids payable to the county or municipality for the following year shall be reduced by an amount equal to 1 percent of the aids payable to the county or municipality for the following year for each working day after July 31 that the report form is actually submitted, subject to the following limitations:
86.303(5)(i)1.
1. The amount of the reduction may not exceed 10 percent of the aids payable to the county or municipality under s.
86.30 (2) for the following year.
86.303(5)(i)2.
2. The amount of aids payable to the county or municipality under s.
86.30 (2) during the following year may not be reduced to less than 90 percent of the aids actually paid to the county or municipality under s.
86.30 (2) during the preceding year.
86.303(5)(j)
(j) The aids payable to a county or municipality that is required to submit a financial report form under par.
(d) and financial reports under par.
(g) shall be reduced under any applicable provision of par.
(e),
(f),
(h) or
(i), subject to the limitations under pars.
(f) and
(i).
86.303(6)
(6) Eligible cost items. All public road, street or alley construction and maintenance expenditures within the right-of-way are generally reportable as eligible cost items.
86.303(6)(a)
(a) Maintenance items include without limitation because of enumeration:
86.303(6)(b)
(b) Construction items include without limitation because of enumeration:
86.303(6)(b)5.
5. Right-of-way acquisition, including relocation assistance.
86.303(6)(c)
(c) The following other costs to the extent they are highway related are reportable:
86.303(6)(c)2.
2. Expenditures for buildings required for road or street purposes.
86.303(6)(c)3.
3. Interest cost related to funds borrowed to finance any eligible cost item.
86.303(6)(cm)
(cm) Some portion of law enforcement costs determined by the department, in consultation with the representatives appointed under sub.
(5) (am), may be reported as eligible cost items. The department may establish different portions under this paragraph for different classes of counties or municipalities.
86.303(6)(d)
(d) Road, street or alley costs not eligible include costs that are financed with public funds other than road or street funds, items that are by statute, ordinance or local policy not a public expense or responsibility and all administrative costs. Costs not eligible include costs incurred on every way or place in private ownership and used for vehicular travel only by the owner and those having express or implied permission from the owner and every road, alley or driveway upon the grounds of public institutions.
86.303(6)(e)
(e) Cost data shall not include state or federal contributions to the work, all other public agency fund contributions, and all private contributions other than local assessments or special assessments paid by governmental agencies.
86.303(6)(f)
(f) The department shall provide a manual of cost reporting guidelines which further details eligible and ineligible costs.
86.303(7)(a)
(a) The department shall analyze the county and municipal highway-related cost data to identify that data that does not conform to reasonable averages and statistical groups or with previous reported costs. The department may request information from those municipalities or counties to explain the deviation. If not satisfied, the department may order the municipality or county to conduct and report to the department an independent certified audit of its financial report or, if the county or municipality has already conducted an audit of its financial report which complies with requirements under
31 USC 7501 to
7505, may require the county or municipality to provide the department with an itemization of data comprising that audit. The costs of an audit or of providing the department itemized data comprising an audit shall be a reportable cost item if the audit substantially verifies the original financial report.
86.303(7)(b)
(b) If the county or municipality fails to conduct an independent audit when ordered to do so by the department, the aids payable during the following year shall be equal to 90 percent of the aids actually paid during the preceding year. If the department has reason to believe that the 90 percent payment will be greater than the actual payment should be, the department may itself order an independent audit and deduct the audit costs from the transportation aids paid to the county or municipality under s.
86.30 (2). Any underpayment or overpayment of aids resulting from financial reporting errors shall be rectified by adjusting aids paid in the following year.
86.303(7)(c)
(c) Any municipality having a population of 2,500 or less which has submitted its financial report form may amend it prior to March 31 or prior to May 15 if a written request for extension has been received by the department of revenue. Any county or any municipality having a population over 2,500 which has submitted its financial report form may amend it prior to May 1 or prior to May 15 if a written request for extension has been received by the department of revenue. Any amendments shall be submitted to the department of revenue. Any county or municipality which desires to amend its financial report form after May 15 shall submit an independent, certified audit to the department of revenue no later than August 15.
