2.11 Budget considerations.
(1) The county financial report for the previous year and the annual report of each department shall be presented at the first meeting of the board in April of each year, which report shall be made available to the appropriate committees of the county board prior to budget hearings. At or before the first meeting in June, the county executive shall be allotted sufficient time to present a full explanation of the financial report and his message to the county board of supervisors as provided for in section 59.17(5) of the Wisconsin Statutes.
(2) Prior to October 15 of each year, the county executive shall submit his proposed budget to the county board.
(3) The annual budget shall be presented to the County Board for informational purposes and in accordance with the laws of the State of Wisconsin and then presented at a public hearing and shall be then adopted by the county board at its annual meeting held in November of each year, which budget shall be adopted by resolution and shall require a majority roll call vote for enactment. Upon adoption by the county board of supervisors, the budget shall be forwarded to the county executive pursuant to the provisions of section 59.17(6) of the Wisconsin Statutes.
(4) Supervisor’s and County Executive’s compensation. Any increase in the salary or compensation of county board supervisors or the county executive made at the annual meeting, or an adjournment thereof, and to take effect after the next scheduled election for county board supervisors or county executive shall require a majority vote of the entire membership of the board.
(5) Except as provided in Subsection (7), the amount of tax to be levied or certified, the amounts of the various appropriations and the purposes for such appropriations stated in such budget, after any alterations therein made pursuant to the hearing required by this section, shall not be changed thereafter unless authorized by a vote of two-thirds of the entire membership of the governing body of the board. Where such changes are made they shall be published as a class 1 notice under chapter 985 within ten days thereafter. Failure to give such notice shall preclude any changes in the proposed budget and alterations thereto made pursuant to subsection seven.
(6) All budget changes or appropriations of money as defined below shall be made only by the adoption of the resolution or ordinance passed in accordance with the law of the State of Wisconsin, and may not be made by the adoption or acceptance of any committee report or motion; any such resolution or ordinance that will by its actions change the budget or appropriate additional funds so as to put it into effect, must contain the amount of money required, the account which it is to be transferred from, the account which it is to be transferred to, and the recommendation of the finance committee to either adopt or reject such resolution or ordinance. If the Finance Committee does not recommend adoption or rejection of the resolution or ordinance, then their inaction shall be deemed to be a recommendation to reject the resolution or ordinance. A budget change is defined as a transfer of moneys from the contingency or general fund to any other account, or a transfer of funds from one appropriation unit to another such unit. Within ten days after adoption of such resolution or ordinance transferring moneys, the county clerk shall give notice thereof by publication as required by section 65.90(5) of the Wisconsin Statutes. Failure to give such notice shall preclude any changes in the proposed budget and alteration thereto. (6/21/88)
(7) The county board’s standing finance committee may, without further board action, transfer up to $1,000 between appropriation units for an individual county office or department, if such units have been separately appropriated, and may, without further board action, supplement the appropriations for a particular office, department or activity by transfers from the general or contingent fund of up to $1,000 in any budget year pursuant to Wisconsin Statutes, section 65.90 and its limitations. The publication provisions of subsection (5) shall apply to all committee transfers from the contingent fund and shall be reported to the Board.
An appropriation unit is defined as the level of control at which a line item is adopted in the annual budget. The level of control shall be established in the annual resolution to adopt the county budget, or in a separate resolution approved by the county board. (6/21/88)
(8) No committee or department of county government shall purchase any insurance or personal bond without prior approval of the administration committee.