33.60 Budget proposals.
(1)
(a) The commission's fiscal year shall commence July 1 of each year and end June 30 of the following year. Annually, the board of commissioners shall prepare a proposed budget for the commission's activities, plans, programs, or projects under this subchapter.
(b) The budget shall include all of the following elements:
1. A list of all anticipated revenue from all sources during the upcoming year.
2. A list of all proposed appropriations for each activity and reserve account for the upcoming year.
3. Actual revenues and expenditures for the preceding year, if applicable.
4. Actual revenue and expenditures for the current year.
5. Estimated revenues and expenditures for the balance of the current year.
6. A list, by fund, of all anticipated unexpended or unappropriated balances and all surpluses.
(c) The commission shall publish as a class 1 notice under ch. 985 in Racine County and in Waukesha County, at least 15 days before the public hearing, a summary of the budget, a notice of the place where a copy of the budget is located for public inspection and a notice of the time and place for a public hearing on the budget.
(d) The summary required under par. (c) shall include all of the following for the proposed budget, for the budget in effect and for the budget of the preceding year, if applicable:
1. All expenditures, by major expenditure category.
2. All revenues, by major revenue source.
3. Any financing source and use not included under subds. 1. and 2.
4. All beginning and year-end fund balances.
(2) Not less than 15 days after publication of the summary of the budget and of the notices required under sub. (1) (c), the board of commissioners shall hold a public hearing at the time and place specified in the notice. At the hearing, any resident or taxpayer of a river county shall have the opportunity to be heard on the proposed budget. The budget hearing may be adjourned from time to time. At the hearing, the board of commissioners may adopt changes to the budget.
(3) After the public hearing, the board of commissioners shall submit the proposed budget to Racine County, Waukesha County, and Kenosha County for incorporation into each river county's budget to be subject to any review procedures that apply to a county budget under ss. 59.60 and 65.90.
History: 1997 a. 27, 252; 2015 a. 226.
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