§ 2-231. Preparation and adoption of budget.

(a)

Estimates of budget. Each elected officer and each appointed officer responsible for a department, office, special office, committee, commission, agency, board or other special government unit of the town shall file with the town clerk-treasurer, by a date established by the town clerk-treasurer, the following for their department, office, special office, committee, commission, agency, board or other special government unit of the town:

(1)

Prior years' receipts, revenues, disbursements and expenditures.

(2)

Current year's receipts, revenues, disbursements and expenditures.

(3)

Estimated receipts, revenues, disbursements and expenditures for next year.

(b)

Elements of budget. Each budget prepared by and approved by the town board shall include the following:

(1)

All existing indebtedness.

(2)

All anticipated revenue from all sources for the ensuing year.

(3)

All proposed appropriations for departments, committees, commissions and boards, and active or reserve accounts for next year.

(4)

All actual revenues and expenditures for the preceding year.

(5)

All actual revenue and expenditures for not less than six months of the current year.

(6)

All estimated revenues and expenditures for the balance of the year.

(7)

All anticipated unexpended or unappropriated balances and surpluses.

(8)

Such other information as may be required by the town board and state law.

(c)

Copies of budget. The town shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.

(d)

Adoption. The town meeting shall retain authority to approve any tax levy needed to support spending approved by the town board.

(Prior Code, § 3-1-2)

State law reference

Preparation and adoption of budget, Wis. Stats. § 60.40; municipal budgets, Wis. Stats. § 65.90.