Filing Reminder – Maintenance of Effort Report

May 15, 2024 - Reminder

To: County and Municipal Clerks

CC: County and Municipal Treasurers

The Wisconsin Department of Revenue (DOR), State and Local Finance Division is reminding you of the new forms to comply with the Maintenance of Effort (MOE) reporting requirements created under 2023 WI Act 12. For the 2024 reporting period, municipalities and counties must certify to DOR that the law enforcement, fire and EMS services provided in 2024 are on-pace to be at least equivalent to the level of service provided in 2023. We recommend reviewing the common questions before filing.

Upcoming Webinar - MOE Overview and Q&A Session

  • May 21, 2024, 12-1 p.m.
  • Join webinar
    • Online - Click: Zoom Meeting
    • Via phone - call in option available
  • View Webinar flyer for details​

Filing Details

Step 1 - Certification Forms

First, the person in charge of providing law enforcement, fire services, and emergency medical services (EMS) must complete the appropriate certification form below and provide it to the county or municipal clerk by June 15, 2024.

  • Clerks can assist by providing these forms to the appropriate person or persons
  • Due date – June 15, 2024
    • SL-306 – Law Enforcement Certification
    • SL-307 – Combined Fire/EMS Certification
    • SL-308 – Fire Certification
    • SL-309 – EMS Certification
  • Review common questions

Late Filing or Not Filing

  • If DOR does not receive a complete and accurate MOE Report (Form SL-305) by July 1, 2024, your district will be charged a late filing penalty (sec. 79.039(1), Wis. Stats.)
  • Penalty will reduce the county and municipal aid payment and the new supplemental county and municipal aid payment – by 15% the following year (secs. 79.036 and 79.037, Wis. Stats.)
  • DOR will post the MOE penalty report on or before September 15 each year

Step 2 – Maintenance of Effort Report (MOE)

After receiving the above certification form(s) – every municipal and county clerk must submit a completed report to DOR.
  • Due date – July 1, 2024
  • Form SL-305 – e-file in MyDORGov
  • Prior to filing this report – the persons in charge of providing law enforcement and fire/EMS services must complete the applicable certification forms (listed above) and provide them to the appropriate clerk who will then submit the certifications to DOR as attachments in the MOE Report.

Late Filing or Not Filing

  • If DOR does not receive a complete and accurate MOE Report (Form SL-305) by July 1, 2024, your district will be charged a late filing penalty (sec. 79.039(1), Wis. Stats.)
  • Penalty will reduce the county and municipal aid payment and the new supplemental county and municipal aid payment – by 15% the following year (secs. 79.036 and 79.037, Wis. Stats.)
  • DOR will post the MOE penalty report on or before September 15 each year

Non-filer List

  • As of May 14, 2024, there are 1,779 municipalities that still need to file this report (see MOE Non-Filer Report)
  • If your municipality is on the non-filer list and you think your form was already submitted, verify your submission:
    • Go to MyDORGov to see the report's filing status – on the "form filing" page, check the "Filing Status" column for that form
    • Reminder: ​To file the report, you must click "Submit" on the left blue panel within the report

Resources

Questions?

Contact us at lgs@wisconsin.gov. ​​​
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