65.0165.01 Application of this chapter. The common council of any city of the 2nd, 3rd, or 4th class may by ordinance adopted by three-fourths of all its members accept the provisions of ss. 65.02, 65.025, 65.03 and 65.04 which when so accepted shall be in full force and effect as to any such city. Except as above provided ss. 65.01 to 65.20 shall apply only to cities of the 1st class.

65.0265.02 Definitions.

65.02(1)(1) Department. In this chapter “department” or “departments” means any department, board, commission or other body under the control of the common council which expends city funds or incurs obligations for the city, and unless otherwise expressed refers to the head of such department.

65.02(2)(2) Estimate. The term “estimate” as used in this chapter shall include any written report of or the request of any department setting forth in detail the various sums and purposes it deems reasonably necessary to perform its functions.

65.02(3)(3) Board of estimates. The board of estimates shall be the mayor, the president of the common council, comptroller, treasurer, city attorney, commissioner of public works and the members of the finance committee of the common council.

65.02(4)(4) President and secretary. The mayor shall be president of the board and the comptroller shall be the secretary. The secretary shall keep a record of the proceedings of the board and perform such other duties as may be required by the board.

65.02(5)(5) Budget. The budget shall provide a complete financial plan for the ensuing budget period. It shall contain in tabular form, for each fiscal year:

65.02(5)(b)(b) Detailed estimates of all anticipated revenues applicable to proposed expenditures;

65.02(5)(d)(d) A compensation schedule to provide uniform rates of pay for offices and positions in the city service. The total of such proposed expenditures shall not exceed the total of such anticipated revenues.

65.02(5m)(5m) Budget period. In ss. 65.01 to 65.20, “budget period” means 2 consecutive fiscal years covered by a biennial budget adopted by a city that has acted under s. 65.025, or one fiscal year covered by an annual budget for any other city that has not acted to adopt a biennial budget under s. 65.025.

65.02(6)(a)(a) For a budget period, the budget summary shall itemize the principal sources of anticipated revenues and shall state separately the amount to be raised by property tax, and the proposed expenditures of each department, bureau, board and commission in such manner as to present to the public a simple and clear summary of the detailed estimates of the budget.

65.02(6)(b)(b) For a budget period, the budget summary shall also include all of the following:

65.02(6)(b)1.1. The total amount of budgeted expenditures for the current year.

65.02(6)(b)2.2. The proposed amount of total expenditures and the percentage change compared to the amount in subd. 1.

65.02(6)(b)4.4. The proposed property tax levy and the percentage change compared to the amount in subd. 3.