​June 10, 2021

To: Municipal Clerks, Treasurers and Heads of Government

The Wisconsin Department of Revenue (DOR) has received several questions regarding the appropriate value to report in Section B, Line 1 on Form SL-330: Coronavirus Local Recovery Funds Request.

Based on the U.S. Treasury Department's frequently asked questions – the most recent budget is a municipality's most recent annual total operating budget, including its general fund and other funds, as of January 27, 2020. If a fund is within your operating budget, it should be included. This may include general fund, debt service, capital project fund, special revenue funds, enterprise funds, etc.

Please ensure your municipality reports the correct total annual operating budget amount on Form SL-330, Section B, Line 1.

If you have questions, contact DORLocalRecoveryFunds@wisconsin.gov.