SB 178

This bill authorizes political subdivisions to adopt and use a biennial budgetary

procedure. The bill applies to cities, including a first class city (presently only

Milwaukee), villages, towns, and counties. If a political subdivision decides to adopt

a biennial budget, it must adopt the budget in an odd-numbered year. Generally, a

political subdivision that adopts such a budget must follow the same current law

procedures regarding public hearings, the contents of budget summaries, and

information regarding expected revenues and expenditures that it would be required

to follow if it adopted an annual budget. A political subdivision that adopts a biennial

budget procedure may decide to return to adopting an annual budget procedure.

Current law specifies a particular annual budgetary procedure that is required

for counties with a population of 750,000 or more, although current law authorizes

any other county with a county executive or county administrator to use those

particular procedures as well. Under the bill, such larger counties may also adopt

a biennial budget, and may return to an annual budget. Similarly, current law also

specifies a particular budget procedure for first class cities, which other cities may

also use. Current law also authorizes a first class city to adopt an executive budget

system, under which the mayor performs budget preparation functions otherwise

performed by the city's board of estimates. Under the bill, any first class city may

use the biennial budget process as its budget method.