Section 16.04. Schedules.

 

(1)  The governing body of each local government subject to this chapter shall provide for and cause to be prepared the following schedules required by the department for administration of local aid programs and other reporting purposes.

(a) A schedule of revenues and expenditures - all governmental fund types and expendable trust funds.

(b) A schedule of revenues and expenses - all proprietary fund types and similar trust funds.

(c) A schedule of specified receipt, disbursement and other data.

(d) A schedule of allocations.

(e) A schedule of indebtedness.

(2)  The required schedules shall be prepared on the forms provided by the department and in accordance with instructions issued by the department.

(3)  The required schedules shall be filed with the department within the time specified under s. 86.303 (5) (c) or (d) , Stats. Information in the schedules shall be complete and accurate.

(4)  The expense of preparing the required schedules shall be the obligation of the local government for which the schedules were prepared.

(5)  Upon failure, refusal or neglect of any local government to file the required schedules in compliance with the provisions of this chapter, the department may prepare or cause to be prepared the required schedules at the expense of the local government. The department shall notify the local government of the daily charge for preparing the required schedules prior to the commencement of any work.

(6)  Receipt of an audited financial report and schedules submitted pursuant to s. Tax 16.05 (4) (e) prior to the due date established by sub. (3) will satisfy the requirements of this section.

History: Cr. Register, February, 1985, No. 350 , eff. 3-1-85; CR 13-035 : am. (2) Register December 2013 No. 696 , eff. 1-1-14.