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Wisconsin Towns Association Board of Directors
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74th Annual WTA Convention Sponsors 8
Appointment of Election Officials - Atty. Carol Nawrocki, Assistant Director
10
Unit Chair Chatter - Keith Deneys Brown County 17
Special Assessments - Atty. Lara Carlson 18
ARPA Update - Jake Langenhahn, Outreach Specialist 22
Financial Handbook Order Form 25
In Towns: Inter-Municipal Agreements: The Answer to Improved Emergency Services in Adams County
26
Vice President Lester Lewis Molitor, Taylor Co. lester.1949@outlook.com
Secretary Betty Manson Plymouth, Juneau Co. toply@centurytel.net
Executive Director Mike Koles wtowns@wisctowns.com
The publication Wisconsin Towns is published by the Wisconsin Towns Association at W7686 Co. Rd. MMM, Shawano WI 54166 715.526.3157 Third Class Postage Paid at Shawano, WI
Wisconsin Towns November 2021
Mike Koles
Town Officials & the Atlanta Braves To be clear, I’m a Milwaukee Brewers fan through and through. I’m unhappy about the Braves bumping the Brewers from the playoffs; however, any fan of baseball or the human ability to adapt and overcome must tip their hat to Braves pitcher Charlie Morton. In the second inning of the first game of this year’s World Series, he took a rifle shot comebacker off his leg. It came off the bat at 102mph and it broke his fibula! Did he exit the game? No. Instead, he played through pain and recorded the final two outs of the inning. He started the third inning, but when he struck out the first batter on a nasty curve ball his leg finally gave out. He was forced to exit the game. I have been fortunate (or unfortunate depending on perspective) to have witnessed this relentless drive to overcome tremendous individual pain to support the team in youth sports three times. I watched a skinny kid that had no business being a linebacker play almost an entire half with a broken arm. He even tried to sneak back on the field in the second half after the diagnosis. I coached a young man, who I was frustrated with the whole game for tackling with one arm, only to find out he broke his arm on the opening kickoff. He knew he broke it, but didn’t want to tell anybody “because he didn’t want to let his friends down.” And, I witnessed this very same kid break his wrist playing second base when a runner tried to break up a double play. Finally, after a couple of innings of remaining on the field, he succumbed to the pain.
The Why? What in the world prompts someone to play through broken legs, arms, and wrists? There are likely many reasons, but having made more trips around the sun than I’d like to admit, I’ve come to the conclusion that the primary factor is “the why.” Each player has reasons “why” they are on the field. Perhaps, they have a deep desire to win. For some it could be that they have extreme pride in doing something that few have the ability to do. Maybe, they have a passion for being a team member? They’ll do anything for their teammates. Astonishingly, after Charlie Morton broke his leg, he apologized to his team for not being able to pitch longer while injured. That’s someone I want to play with. To Unlock the Potential of Democracy What’s your why for being a town official? What overwhelming passion prompts you to serve your fellow citizens? In discussing this with many of you, I consistently hear a plethora of reasons that can be encapsulated in one phrase: “to unlock the potential of democracy.” For all of the challenges that our federal, state, and local governments are facing, it only takes a brief look around the world to other systems of government to conclude that a representative democracy provides the best opportunity to unleash a human spirit that drives people to play through broken bones. And, it doesn’t take long to conclude that town officials are at the forefront
November 2021 | 5
of providing basic services that are foundational for an individual, a family, or a business to fully realize the opportunities provided within our system of government. Town officials are indeed at the tip of the spear of unlocking the potential of democracy. What if there weren’t great roads for laborers to get to work and businesses to move product? What if there wasn’t a fire truck to protect your home and family during a disaster? What if there weren’t emergency medical services? Town’s increasingly have a role in facilitating the deployment of broadband. This is no longer an optional nice thing to have. It is necessary for education and economic development. And, don’t forget about elections, perhaps the most foundational element of all. I could go on, but you get the picture. Without town officials dedicating themselves to unlocking the potential of democracy, much of the foundation for our state’s success cracks, erodes, and crumbles. An Overwhelming Why? WTA recently held our Annual Convention. There were multiple displays of the power of why that would give even the most hardened individual goose bumps. If you come to most any WTA event, you know we begin with the Pledge of Allegiance. This year, I wanted to do something special and instead begin the Monday general assembly of the Annual Convention with the National Anthem. Our staff team heard me talk about this seemingly without end. They knew how important this was to me. Everything was prepared. The computer was set up and the audio tested multiple times, including just minutes before it was to play live in front of over 800 people. Then, when it counted, we hit play…and nothing. Staff hurriedly unplugged
and replugged…and nothing. Disappointed, but knowing this stuff happens, I leaned over to WTA President Jerry Derr and told him to simply say the Pledge. But, out of nowhere someone from the crowd starts to sing. No music, no prompting, just one brave soul with an “overwhelming why” who starts to sing. Then another joins and another. Within seconds, 830 people are singing the national anthem a cappella. Goosebumps! Later that night, at the annual awards banquet, we celebrated 136 individuals who have exhibited an overwhelming why by serving in town government for 20+ years, including several individuals with 50+ years of service.
We also provided eight $1,000 college/tech school scholarships to our next generation of leaders. Normally, we provide seven. Due to the pandemic preventing the normal fund raising strategies, we weren’t sure we’d be able to provide more than two. But, we asked town officials to simply donate. No raffles, no games, no chance to win anything – just donate. Due to the generosity of town officials and combined with our partnership with Rural Mutual Insurance and Scott Construction, we not only
Scholarship Winners (from left to right): Aidan Stary, Andrew Momsen, Elizabeth Volz, Samantha Anhalt, Alaina Edgar Missing: Milena Gaworek, Jenna Johnson, Alissa Ihlenfeld
November 2021 | 6
were able to offer more than two, we offered eight - one more than normal! This doesn’t happen without an overwhelming why. We ended the banquet with a brand new award celebrating the overwhelming why that drives town clerks to amazingly perform the plethora of tasks they are responsible for, many that go unseen by the public. Within the first weeks of the pandemic, I was personally taken aback with the dedication and bravery they exhibited to run that “first” election. Then and there, I made a promise to do something special for clerks at the next convention. Little did I know, there would be no 2020 in person convention or that we would have many more elections. This award and a free banquet ticket was the least we could do. WTA received 67 nominations for what we ended up coining the Extraordinary Clerk Award. All 67 should be extremely proud to have been nominated by their fellow town team members who wrote about amazing dedication and passion in the nominations. A jury of town officials reviewed the nominations and six clerks received special recognition as the Extraordinary Clerk of the Year. Thanksgiving This month we will all celebrate the American holiday of Thanksgiving. As that turkey is steaming and cranberries glowing, I will make the sign of the cross, bow my head, say a prayer, and follow that with a moment of silence. In that silence, you can be assured I will be giving thanks for your dedication to unlocking the potential of democracy! Happy Thanksgiving.
Extraordinary Clerk Award Winner: Beth Hartman, Town of Riverview, Oconto County
Extraordinary Clerk Award Winner: Clarence Frey, Town of Meteor, Sauk County
November 2021 | 7
Extraordinary Clerk Award Winner: Jean Ketterhagen, Town of Worden, Clark County
Extraordinary Clerk Award Winner: Marilyn Pedretti, Town of Holland, La Crosse County
Extraordinary Clerk Award Winner: Deborah Bennett, Town of Rock, Rock County
Extraordinary Clerk Award Winner: Joyce Huebsch, Town of Washington, Sauk County
Game Night Prize Sponsors: Ayres Associates Town Hall Software Inc. Gabe's Top It or Drop It Tree Service LLC
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November 2021 | 10
LEGAL OPINIONS By Atty. Carol Nawrocki Assistant Director
Appointment of Election Officials It's that time again. The town board is required to appoint election officials in December of odd- numbered years. The appointments are made for 2 year terms. Individuals appointed this December will begin their terms on January 1, 2022, and complete their terms on December 31, 2023. Be sure to review the latest version of the state statutes when preparing to select your election officials. A review of the highlights of the process follows. Pursuant to Wis. Stat. § 7.30(4), the town chair must nominate the election officials to the town board no later than the board’s last regular meeting in December. If no regular meeting has been scheduled (or this item wasn’t on the agenda), the chair must call a special town board meeting for the purpose of having the board consider the nominations no later than December 31st. Within 5 days after the appointments are made by the board, the clerk shall notify each appointee, § 7.30(5). Within 10 days after the mailing of the notice, the appointees must file a completed oath form (EL-154) with the town clerk. The oath form may be found at: https://elections.wi.gov/forms/EL-154 Be aware that the two dominant political parties (which means the two parties that received the most votes at the most recent election for president or governor conducted within the town---typically the Democrats and Republicans) have the ability to mail or submit a list of names to the town chairperson or town clerk (or to his or her agent) from which the nominations must be made. Wis. Stat. § 7.30(4)(b). If the list is submitted to the clerk or an agent, the clerk shall immediately forward the list to the chairperson. If either or both of the parties wish to submit a list of names, the names must be submitted by November 30th of the year of appointment. The list of names submitted by a party must be signed by the chairperson and secretary of the political committee, § 7.30(4)(b)2a. When a dominant party submits a list of names, half of the appointments must be made from that list. If the names are numbered, nominees must be appointed in the order listed. If the names are unnumbered, but certain ones are marked as "first-choice" nominees, those names must be appointed first when filling the available positions for that party. The party that received the highest number of votes is entitled to one more inspector than the other party. If one party fails to submit a list, the remaining appointments may be made without regard to party affiliation. The town does not have to fill all of the positions from the list of one party if the other party fails to submit a list. If no lists of names are submitted, the chairperson may come up with his or her own list of nominees. Wis. Stat. § 7.30(4)(c). Note that a dominant political party may submit additional names for inclusion on its list of nominations at any time. If the additional names are submitted prior to November 30th, they are considered part of the original list from which the appointments must be made. If supplemental names are submitted after November 30th, the names on the supplemental list may only be used for the purpose of filling
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vacancies that occur amongst the election officials during their term of office. So, for example, if a position becomes vacant after the initial appointments are made, the vacancy must be filled from the list of supplemental names submitted by the party if that will maintain the partisan imbalance. Wis. Stat. § 7.30(4)(e). In order to be “qualified” to be an election official, a person is not required to be a town resident. However, he or she does need to be a resident of the county in which he or she will serve. Wis. Stat. § 7.30(2)(a). Prior to the first election following the appointment of the inspectors, the municipal clerk must appoint one of the inspectors "chief election inspector". § 7.30(6)(b). The chief inspector must attend state approved training and become certified prior to serving as chief inspector at a polling place pursuant to § 7.31. The town clerk typically provides the training for the other election inspectors who are required to attend training every two years and must have attended training within 2 years of any election at which they serve, § 7.315. In order to be appointed chief election inspector, the person should be a resident of the town, § 7.30(2)(a). But, if no election official who is a resident of the town is trained or willing to be trained as a chief inspector, the person so appointed does not need to be a town resident. § 7.30(2)(a). All election officials must also be able to read and write the English language and they must be “capable, and be of good understanding, and may not be a candidate for any office to be voted for at an election at which they serve”. § 7.30(2)(a). If an appointing authority believes there is “good cause” to not appoint someone whose name was submitted by a political party as a first-choice nominee, they may request the Elections Commission to authorize non-appointment. § 7.30(4)(e). The number of poll workers assigned to each election should be established by resolution of the town board. § 7.32. The minimum number of poll workers that may work an election is 3, but that number can be raised to 5 or 7 (or more if wards are combined or more than one voting machine is used). See § 7.30(1). If no resolution has been adopted, the default number required is 7 for each election but that number can be reduced to 5 by the municipality if a voting machine is used. § 7.30(1)a. Keep in mind that the number of inspectors appointed to work an election should always be an odd number. The town board may wish to adopt a resolution establishing the minimum number and then include language giving the clerk discretion to raise the number, if needed. For example: “Be it hereby resolved that, pursuant to § 7.32, the minimum number of election officials required to work at the polling place during a town election is three (3). However, the clerk may assign additional poll workers if he/she believes they are needed for a given election. The number of poll workers assigned to work an election shall always be an odd number”. A sample resolution on this topic is available in the Town Law Forms book under § 7.32. When filling these positions, remember that the board must also appoint a list of alternate election officials so that adequate staffing levels can be maintained at the polling places. § 7.30(1)(a). If sufficient names are available when the nominations are made, make sure some people are named as alternates who will be able to serve if the regularly scheduled election officials are unavailable. In addition to the minimum number of poll workers, each municipality may also appoint one additional inspector who shall serve as a greeter who may answer questions and direct electors to proper locations
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for registration and voting. This extra person may be appointed without regard to party affiliation and is not counted as one of the regular inspectors. Note that the greeter may also temporarily substitute for an election official who must leave the room during the voting process. § 7.30(1)(b). We are often asked if town or village board members may be appointed as election officials. While board members may legally serve as election officials at elections where their names do not appear on the ballot, keep in mind that conflicts may arise. For example, the board sets the pay for election workers and votes on the appointments, so there would be a conflict under § 19.59 in voting to appoint oneself. And, if spouses of board members are being considered for appointments, remember that they cannot work at elections where their spouse will appear on the ballot and board members must abstain from voting on appointing their spouses as election officials. Clerks should not be appointed as regular election officials since clerks have a supervisory role over the election. At an election where the clerk does not appear on the ballot, the clerk could substitute on the day of election in the unexpected absence of an appointed election official. However, the preferred procedure would be to have alternates appointed that could be called on the day of the election to fill in, rather than having the clerk fill in.
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By Atty. Joe Ruth Legal CounselLEGAL OPINIONS
Broadband Forward! Certification With recent increases in broadband expansion grant availability and a statewide push for broadband access, WTA has received a number of questions in recent months regarding Broadband Forward! certification. What is Broadband Forward! certification? What does it take to become certified? What are the potential advantages or disadvantages to certification? Broadband Forward!
Under Wis. Stat. § 196.504(4), towns and villages may apply to the Wisconsin Public Service Commission (PSC) for certification as a Broadband Forward! community. This certification is intended to signal to prospective service providers that a town or village has streamlined its local permitting process for broadband infrastructure projects. Local Ordinances To be certified by PSC as a Broadband Forward! community, towns and villages must first adopt an ordinance for reviewing applications and issuing permits related to broadband projects. That ordinance must provide for the following:
1. A single point of contact for all matters related to broadband projects; 2. Completeness determinations within 10 days of application submission; 3. A 60 day timeframe to approve or deny applications and written notification with evidence supporting any application denial; and 4. Electronic submission of all applications, forms, documents, and signatures.
Additionally, Broadband Forward! ordinances may not do any of the following: 1. Impose an application fee over $100; 2. Require applicants to designate a final contractor; 3. Impose a moratorium of any kind on the approval of applications or permits; 4. Discriminate among broadband providers; or 5. Require service provision or payment to the local government as a condition of approval (other than payment of application fees).
A model Broadband Forward! ordinance is available on the PSC website. Towns and villages that adopt an ordinance that differs from the PSC model ordinance must submit a written statement describing its ordinance and how its ordinance differs from the model when applying for certification. Failure to comply with an approved ordinance or the Broadband Forward! statutory requirements may result in decertification by PSC.
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Potential Advantages Broadband Forward! community certification may help to attract broadband infrastructure investment in your community. Adopting a Broadband Forward! ordinance may reduce permitting costs to service providers and streamline the local permitting process. This may, in turn, attract broadband infrastructure investment in your community relative to communities with a more costly or burdensome permitting processes. Potential Disadvantages Adopting a Broadband Forward! ordinance does not come without potential disadvantages. Any reduction in permit application cost to service providers will necessarily increase the cost to your town or village. Broadband Forward! certification prohibits any application fee greater than $100, requiring the town or village to subsidize any additional application costs. This $100 fee cap will apply to all applications related to a broadband project, including any right of way access permit applications. Adding notification requirements, reducing allowed application processing time, and allowing electronic application submissions may also increase your town or village’s administrative workload and associated costs. Conclusion Broadband Forward! ordinances provide a mechanism for local governments to overhaul application and permitting processes for broadband infrastructure. These ordinances preempt any other local ordinances and procedures your board may have adopted in an effort to reduce the administrative burden on service providers when making broadband infrastructure investments. The specific impact of an ordinance will vary for each local government depending on current permitting and processes. As such, your board should thoughtfully consider any and all potential effects that a Broadband Forward! ordinance will have on permit administration and weigh potential costs against potential benefits. Note that Broadband Forward! certification is not a requirement for Broadband Expansion Grant eligibility. If your board decides not to adopt a Broadband Forward! ordinance, there are still steps that you can take to streamline approvals or otherwise be good partners in bringing broadband infrastructure investment to your community. You could, for example, find ways to expedite application processes or limit application costs without adopting all of the requirements necessary for Broadband Forward! community certification. Taking any steps to reduce application burdens might still help to foster better public/private partnerships and encourage investment in your community. More information about Broadband Forward!, PSC certification requirements, and the model Broadband Forward! ordinance can be found on the PSC website: https://psc.wi.gov/Pages/Programs/BroadbandForward.aspx
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By: Keith Wohlfert, Contributing Writer
What comes to mind when you think about Brown County? Perhaps it’s the City of Green Bay or a certain historic NFL franchise. Brown County is also home to an active and highly effective Unit of the Wisconsin Towns Association that includes 13 individual towns.
“It has been that way for many years – long before I joined town government,” says Brown County Unit Chairperson Keith Deneys. “This Unit has a history of working as a cohesive group that is informed and involved in local and state-wide issues.” It’s even more impressive considering the varied nature of the towns from traditional rural to highly populated urban settings. Part of their effectiveness comes from quickly rallying the troops on important topics.
Keith was first elected to serve as chairperson for the Town of Pittsfield in 2005. Soon after he was elected vice-chair for the Brown County Unit. Later he was selected to chair the group, following a retirement. Jim Osterloh, chair for the Town of
Eaton, is the Unit’s vice-chair. In Brown County the clerk from the chair’s town also serves as the Unit secretary. Those duties fall to Debbie Diederich.
The Brown County Unit meets quarterly with host duties shared by individual towns. They average about 70 individuals attending, including spouses and guests. County board supervisors and officials are regular attendees. The Unit enjoys great support from elected representatives in both state and federal government who appreciate the open forum. Says Keith, “We appreciate the backing of WTA, especially our District Five representatives Lee Engelbrecht and John Piechowski.
Some towns host in their own facilities; however, most meetings are held in a supper club. They begin with a social hour, followed with a sit-down meal. Business meetings generally adjourn by 9:00 p.m. Host towns provide input on the agenda. Sheriff’s officials speaking on computer crimes was a recent topic of interest.
Of his Unit, Keith says it is a pleasure to serve with such good and caring people. “The effective exchange of information is something that is always great to see.”
Brown County Unit Government At a Glance
• Meetings are held quarterly • Countywide membership includes 13 towns • Meetings are hosted by individual towns on a
rotating schedule • Meetings include a social hour and a sit-down
meal • Spouses are invited to attend • E-mail is used to quickly share important
information and to rally the troops
Keith Deneys is the Unit chair for Brown County. Since 2005 he has also been the chairperson for the Town of Pittsfield. Keith believes effective communications are vital for a successful outcome. He uses e-mail to quickly communicate important information and to rally the troops when needed.
November 2021 | 18 April 2019 | 7
LEGAL OPINIONS By Atty. Lara Carlson Legal Counsel
Special Assessments Q. What are special assessments? A. Special assessments are amounts local governments can levy against real estate property, including most property that is otherwise exempt from property taxation, to help finance public improvements or infrastructure projects. Local governments can assess some or all of the costs of a project to the particular properties benefitted by the improvements. For example, special assessments may be used to pay for the costs of road construction projects, curb and gutter, sidewalk, sanitary sewer, streetlight, or other similar projects. A local government can only impose a special assessment on properties “in a limited and determinable area” that will actually receive a special benefit from a project. See Wis. Stat. § 66.0703(1). A blanket special assessment on all properties across an entire town or village would not be permissible. Q. What procedures are required to properly impose a special assessment? A. Municipalities may specially assess property under one of two methods, either an exercise of the municipality’s taxation power or police power. The taxing power is a local government’s general authority to levy taxes to pay for improvements and services the government provides. The police power refers to a local government’s authority to take action to protect public health, safety, and welfare. The procedures used under both methods are largely the same, but the power used as the basis for imposing the special assessment will affect how the benefits to each property are calculated. We strongly recommend working with your local attorney to ensure this complex process is completed correctly. Under Wis. Stat. § 66.0703, prior to imposing a special assessment, the town or village board must first adopt a preliminary resolution declaring its intention to impose a special assessment. This resolution must describe the purpose of the proposed special assessment, the limits of the proposed assessment district, and the number of installments in which the assessments may be paid. The resolution must also assign a municipal officer or employee to draft a report on the proposal. Sample forms for this resolution and other documents required in this process are available in the Wisconsin Town Law Forms. The special assessment report must include preliminary or final plans and specifications and an estimate of the entire cost of the proposed work or improvement. If the town or village is relying on its taxing power to impose the special assessment, the report must include an estimate for each property in the proposed district, with the assessment of benefits to be levied, the damages to be awarded for any property taken or damaged, and the net amount of benefits over damages. In contrast, if the town or village is relying on its police power to impose the special assessment, these specific estimates for each property are not required. Instead, the report must include a schedule of the proposed assessments and a statement that the properties against which the assessments are proposed will be benefitted by the project.
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A copy of the report must be filed with the municipal clerk and kept in the town’s records. After receiving the report, the clerk must prepare a public hearing notice. The notice must state the nature of the proposed work or improvement, the boundary lines of the proposed assessment district (which may include a map), the place and time at which the report may be inspected, and the place and time a public hearing will be held regarding the proposed special assessment. The clerk must post or publish the notice as a class 1 notice under ch. 985. Additionally, at least 10 days prior to the public hearing date, the clerk must mail a copy of the notice to every “interested person,” meaning all potentially affected property owners. The hearing must take place at least 10 and not more than 40 days after the public notice is posted or published. After the public hearing, the town or village board may approve, disapprove, or modify the proposal. When the board is ready to proceed, it must adopt a final resolution directing that the project be carried out and paid for in accordance with the report as finally approved. The clerk must post or publish the final resolution as a class 1 notice under ch. 985 and mail a copy of the resolution to every interested person. Q. How do we calculate the amount to charge each property in a special assessment district? A. The governing body must apply a reasonable formula to ensure that special assessments are equitably and reasonably apportioned among the properties in a special assessment district, based on the unique benefit received by each property in relation to the public improvement project. Therefore, depending on the project, dividing the total cost equally between all properties may not be justifiable. A municipality may not assess more than the total actual costs of a project. If the total amount levied ends up exceeding the final cost of a project, the municipality must reduce or refund each special assessment proportionally. Under the taxing power, local governments must calculate the actual value of the benefits conferred to each property in a special assessment district. Benefits to each property are generally determined by standard appraisal methods, calculating the benefit based on each property’s estimated increase in value after the public improvement project is completed. Courts have indicated that each property should be actually viewed to demonstrate that this calculation was made accurately. Under the police power, local governments must be able to show evidence that each property in the special assessment district is specially benefitted by the project and that the method used to calculate benefits was reasonable. The actual benefits to each parcel do not need to be determined precisely, but they must exist and must be special to that particular property. Q. How are special assessments collected? A. Special assessments become liens against the property assessed. See Wis. Stat. § 66.0703(13). Special assessments may be collected after the board adopts its final resolution and awards a contract for the public improvement project. The town or village board must provide for collection of the assessments and may establish penalties for payment after a specified due date. Any amounts not paid by the due date must be placed on the current or next tax roll for collection. Property owners must pay any special assessment amounts placed on the tax roll in full by January 31 unless the town or village board adopts an ordinance authorizing installment payments.
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November 2021 | 22 July 2020 | 10
REACHING OUT By Jake Langenhahn Outreach Specialist
ARPA Update
The Wisconsin Towns Association is excited to announce two new American Rescue Plan Act (ARPA) resources for our members. Both items can be found under the “American Rescue Plan Act” tab in the Information Library on the WTA website. The first is an update to the Revenue Loss Calculator. The new version of the calculator references the account numbers from the financial report Form C/CT. This resource should help local government determine which revenue sources will contribute towards their general revenue calculation. This resource was the result of a partnership between the Wisconsin Towns Association, the League of Wisconsin Municipalities, and the State of Wisconsin Department of Revenue. When using this calculator, please remember that the accuracy of results is dependent on the accuracy of the data from the Form C/CT. A careful review of all revenue sources is still needed to have an accurate lost revenue calculation.
The second resource is a Frequently Asked Questions (FAQ) document to help local governments understand how they can use ARPA funds. This FAQ document discusses each of the four allowable use categories as well as information concerning transfers and reporting. This FAQ document will be periodically updated as we continue through ARPA’s program life. Local governments are still encouraged to review the guidance that has been released by the U.S. Department of the Treasury (Treasury).
The WTA office has received several ARPA related questions in relation to transferring funds and/or providing loans and grants to nonprofits and small businesses. This article will review what the Treasury has released thus far on these matters.
Q. Can local governments use ARPA funds to aid small businesses and nonprofits through loans and grants? A. Yes, local governments may use ARPA funds to aid businesses and nonprofits. The Treasury has provided several examples of eligible uses in the Interim Final Rule, such as:
• Loans or grants to mitigate financial hardship such as declines in revenues or impacts of periods of business closure, for example by supporting payroll and benefits costs, costs to retain employees, mortgage, rent, or utilities costs, and other operating costs.
• Loans, grants, or in-kind assistance to implement COVID-19 prevention or mitigation tactics, such as physical plant changes to enable social distancing, enhanced cleaning efforts, barriers, or partitions, or COVID-19 vaccination, testing, or contact tracing programs.
• Technical assistance, counseling, or other services to assist with business planning needs. Q. How does the federal government define “small business” and “nonprofit”?
A. Local governments should be mindful of how the federal government defines these two terms in the ARPA Interim Final Rule.
• Nonprofit – A nonprofit organization that is exempt from Federal income taxation that is described in section 501(c)(3) of the Internal Revenue Code
• Small Business – A business concern or organization that:
November 2021 | 23
o 1) Has no more than 500 employees, or if applicable, the size standard in number of employees established by the Administrator of the Small Business Administration for the industry in which the business concern or organization operates, and
o 2) Is a small business concern as defined in section 3 of the Small Business Act (15 U.S. 632)
Q. Can local governments transfer their ARPA funds to other organizations?
A. The Interim Final Rule provides that local governments may transfer ARPA funds to certain entities. These entities include private non-profit organizations, Tribal organizations, public benefit corporations involved in the transportation of passengers or cargo, and special purpose districts that perform specific functions in the community, such as fire, water, sewer, or mosquito abatement districts. Local governments who transfer funds to other entities are known as “recipients” while those that receive the transfer are known as “subrecipients”.
Q. Nonprofit organizations are eligible to receive transfers and/or grants/loans to address negative economic impacts. What is the difference between these two methods?
A. Entities that receive ARPA transfers must abide by ARPA’s allowable use categories. Entities that receive loans/grants through ARPA can have more discretion as to how they may use the funds that are not limited to ARPA’s allowable use categories. Local governments who are interested in providing loans/grants should reference the examples provided in the Treasury’s ARPA guidance.
Q. Are there any special circumstances for local governments to consider when providing ARPA funds to small businesses and nonprofits?
A. If your local government decides to provide aid to businesses or nonprofits, please be aware that additional legal requirements may apply. For example, the constitutional “public purpose doctrine” requires that local governments spend all public funds for a public purpose. See Town of Beloit v. County of Rock, 2003 WI 8. This means that the expenditure of public funds must be reasonably connected to a legitimate government aim of public health, safety, welfare or convenience, and the ultimate gain must be the public’s, not that of an individual or private entity. To ensure that any financial contributions your local government makes will be used for an allowable public purpose, we recommend providing clear guidelines and directives to subrecipients regarding how and for what purposes ARPA funds may be spent, requiring some sort of accounting from subrecipients to show that they have fully performed these obligations, and maintaining thorough records on the part of your local government to demonstrate compliance with both ARPA regulations and the public purpose doctrine. Local governments should also be aware that whatever aid that is provided to small businesses and nonprofits must be proportional to the negative economic impact(s) that they experienced due to the pandemic. Providing aid grossly more than the negative economic impact that the aid is addressing is ineligible under ARPA.
Q. Can local governments pool ARPA funds together for regional projects?
A. Regional projects are permissible under ARPA so long as tracking of funds can be completed in compliance with reporting and regulatory requirements. In addition, local governments that participate in regional projects must ensure that there is a proportional benefit received in their jurisdiction equal to the amount of the local government’s contribution into the project after the project has been completed.
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Financial Handbook Order Form Please complete and return this form with payment to:
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Ambulance services in Adams County had been provided by the local hospital for decades - back to the earliest days of its existence. Facing ever- increasing costs, in 2009 the hospital announced it would be ceasing operation of ambulance services. Through a very loose arrangement, local communities sought agreements with a contracted ambulance service. It was costly, but service was adequate. Service agreements were approved by individual city, village, and town boards of supervisors.
Then came a dark day in May 2016 when the State of Wisconsin showed up to shut down the contracted ambulance service for certain improprieties. Adams County Sheriff’s Office deputies were called to investigate the situation. Instantly left without ambulance service, local government officials were scrambling for answers. Since contracts with the ambulance service had been made separately, they had no legal standing as a group. Therefore, they had no authority over the affairs of a now defunct ambulance service; they were not even permitted entry into the facility.
As a supervisor for the Town of Adams, at that time Bill Euclide also served as vice chair for the ambulance service committee. He presently is serving as Chair for the Adams County Ambulance Board and has been involved since the first private provider assumed that responsibility after the local hospital decided to exit the business. Now, with a crisis on their hands, he and committee chair Jesse Pittsley immediately got to work to secure contracted ambulance service from neighboring communities. It was costly to say the least. At one point affected Adams County communities were paying by the day for ambulance coverage.
After this experience the group started working to organize a multi-governmental organization with the legal authority to speak with one voice for the City of Adams, Village of Friendship, and six other towns. It took some time and many meetings, but on September 18, 2018, the Adams County Ambulance Board came into existence. Initially, eight Adams County communities were part of the inter-municipal agreement. More recently that agreement has grown to 10 municipalities to serve approximately 11,500 Adams County residents.
Ambulance services are housed in a central location in the Village of Friendship. It’s a paramedic-level service with two ambulances and on-site crews available around the clock. A third ambulance is fully stocked. When one ambulance is dispatched, every effort is made to bring in a back-up crew to ensure two ambulances are always available for dispatch. They are currently operating with a five- year contract which expires in 2024.
The Adams County committee looked for existing
Members of the Adams County Ambulance Board include (l-r): Tony Sindelar, vice chair; Bill Euclide, chair; Judi Bieri, secretary; and Jesse Pitsley, past chair.
Inter-Municipal Agreements: The Answer to Improved Emergency Services in Adams County
November 2021 | 27
agreements to use as a template. They ended up writing their group’s bylaws from scratch. Bill commented, “Seek legal assistance and take care in setting up your founding documents. It takes time and leg work, but it is vital to ensure a successful agreement.”
According to the Adams County Ambulance Board bylaws, participating communities each have one representative and one vote on the organization’s board of directors. A super majority of the Board is required in order to admit a new community that wishes to join the organization. There are always challenges, but the agreement is effectively working as designed. The board now meets quarterly, or as needed. With their authority to speak for the individual municipalities with one voice, decisions are reached in a more efficient fashion.
One lesson learned from the Adams County example is that there is strength in numbers. Due to economies of scale, contracted ambulance providers are not particularly interested in dealing with individual towns. “They have to make a profit,” says Bill. “It takes larger numbers for them to be interested. Without our inter-municipal agreement, we would struggle to get a single ambulance provider to even show interest.”
The history of fire service in Adams County Fire District is yet another example of inter-governmental cooperation. The Adams County Fire District has existed for many years with good success by sharing resources for mutual benefit. Their longstanding
agreement among seven municipalities had worked well for annual budgetary purposes. In time it was agreed that the fire department had outgrown its current facilities and needed a new building. The existing agreement did not define how the partnering municipalities would fund the building.
Everyone wanted their own facilities, and there was some disagreement about where a new fire station should be located. The idea of “where” to build was settled when a local farm cooperative donated land for the site. The individual municipalities set aside their differences and drafted a new agreement that defined how building expenses would be shared. At the same time, they set aside thoughts of what is best for “me” with “what is best for everyone.”
The new arrangement also made it easier for the Adams County Fire District board to make decisions on behalf of individual member communities. This paid dividends when a ladder truck fire engine came on the market. The Fire District was able to act quickly to consider and approve the purchase. Without this efficiency, the purchase opportunity would have been lost.
From these two examples of inter-municipal agreements in Adams County we see the advantages that can result when communities work together for a mutual purpose. Their combined efforts have resulted in improved EMS and fire services for the respective municipalities and their citizens.
Adams County ambulance services are housed in a central location. It’s a paramedic-level service with two ambulances and on-site crews available around the clock. A third ambulance is fully stocked for back-up purposes.
With the help of their inter-municipal agreement, the Adams County Fire District was able to build a much-needed new facility. When a ladder truck fire engine came on the market, the Fire District was able to act quickly to approve the purchase.
November 2021 | 28
CLASSIFIEDS
FOR SALE - Minimum Bid Amount - $5,000.00 The Town of Adams is accepting bids for the following: 1993 International Dump Truck, Mileage: 78,083, Automatic Transmission (5 speed). Features: DTA 466 Diesel Engine, 195 Horsepower, Single Axle, 10ft Box, 11ft Front Blade, 9ft Wing Blade, Salter/Sander. Submit your bid one of the following ways: 1. Email your bid to townofadamsclerk@gmail.com with “International Dump Truck Bid” in the subject line. 2. Mail your bid to: Town of Adams, P.O. Box 801, Friendship, WI 53934. Write **BID** on the outside of the envelope. 3. Bring your bid to the Adams Town Hall at 1980 11th Ave in Friendship on November 16th at 7:30pm.
Bids will be reviewed at the Town Board Meeting on November 16, 2021, at 7:30 p.m. The Town of Adams has the option to reject any and all bids. Contact Dick at 715-572-8546 for additional questions or to request a showing. $25/month. Email wtowns@wisctowns.com for complete details.
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