Financial Procedure FAQ 3

When must a municipal budget be amended and what is the procedure for doing so?

A municipality must amend its budget to change amounts of appropriations stated in the budget or the purpose for which the money will be used. A two-thirds vote of the  governing body’s members-elect is required to amend a budget. For purposes of a budget amendment “members-elect” is defined as “those members of the governing body of a political subdivision, at a particular time, who have been duly elected or appointed for a current regular or unexpired term and whose service has not terminated by death, resignation, or removal from office.”  The municipality must either publish a Class 1 notice of the amendment within fifteen days after amending the budget or post a notice of the changes on the municipality's website within 15 days after any change is made. Wis. Stat. § 65.90(5)(a). 
(rev. 2/21)