Wisconsin Statutes
Wis. Stat. § 59.47 (2026)
County auditors; powers; duties
✓ current as of July 2026
Find cases:
SyfertCases citing this section
WI-LEGdocs.legis.wisconsin.gov
JustiaChapter on Justia
CornellLII Search
CasesGoogle Scholar
59.47(1)(1) In every county, except as provided in s. 59.255 (2) (i), the clerk shall act as auditor, unless a separate office of county auditor is created as provided in sub. (2), and, when directed by resolution of the board, shall examine the books and accounts of any county officer, board, commission, committee, trustees or other officer or employee entrusted with the receipt, custody or expenditure of money, or by or on whose certificate any funds appropriated by the board are authorized to be expended, whether compensated for services by fees or by salary, and all original bills and vouchers on which moneys have been paid out and all receipts of moneys received by them. The clerk shall have free access to such books, accounts, bills, vouchers and receipts as often as may be necessary to perform the duties required under this subsection and he or she shall report in writing the results of the examinations to the board.
59.47(2)(2) The board by resolution may create a separate office of county auditor and may fix the compensation of the auditor. The auditor shall perform the duties and have all of the powers conferred upon the clerk as auditor by sub. (1), and shall perform such additional duties and shall have such additional powers as are imposed and conferred upon him or her from time to time by resolution adopted by the board.
59.47(3)(3) If a county auditor’s office is created under sub. (2), the chairperson of the board shall appoint a person known to be skilled in matters of public finance and accounting to act as county auditor. The appointment shall be made under ss. 63.01 to 63.17 and shall be subject to confirmation by the board. The auditor shall direct the keeping of all of the accounts of the county, in all of its offices, departments and institutions, and shall keep books of account necessary to properly perform the duties of the office. The auditor’s salary and the amount of the official bond shall be fixed by the board. The auditor shall perform all duties pertaining to the office, have all of the powers and perform the duties in sub. (1) and perform other duties imposed by the board.
59.47(4)(4) The board by resolution may authorize a county auditor appointed under sub. (3) to appoint a deputy auditor under ss. 63.01 to 63.17 to aid him or her in the discharge of the duties of his or her office, and who, in the absence or disability of the county auditor, or in case of a vacancy in said office, shall perform all the duties of the office of county auditor until such vacancy is filled, or disability is removed. Such deputy shall execute and file an official bond in the same amount as that given by the county auditor.
59.47 HistoryHistory: 1977 c. 265, 305, 447; 1983 a. 192; 1995 a. 201 s. 420; Stats. 1995 s. 59.47; 2011 a. 62.
59.47 AnnotationDiscussing this section’s effect on county bookkeeping and auditing. 67 Atty. Gen. 248.
59.47 AnnotationThe statutory duties of the county clerk under ch. 70 may not be transferred to the county auditor, but the county auditor may be granted supervisory authority over the manner in which such duties are exercised. OAG 6-08.
59.47 AnnotationThe removal of the county auditor is subject to the specific civil service provisions established by ordinance or resolution of the county board under ss. 63.01 to 63.17 and is not governed by the more general removal provision contained in s. 17.10 (3). Rather than creating the separate office of county auditor under sub. (2), a county board could create a department of administration under s. 59.52 (1) (b) and assign administrative audit functions to that department under that statute. If the administrative function is under the jurisdiction of the county auditor, the function may be assigned to the department of administration. A person in the department of administration who performs audit functions therefore need not be appointed using civil service procedures. OAG 6-08.
Notes of Decisions
Cited in 22
cases (1 in the last 5 years), 1955–2023 · leading case: Brotzman v. Brotzman, 283 N.W.2d 600 (Wis. Ct. App. 1979).
Brotzman v. Brotzman, 283 N.W.2d 600 (Wis. Ct. App. 1979). “[5] Section 59.47, Stats. [6] Section 52.055, Stats.”
Wangen v. Ford Motor Co., 294 N.W.2d 437 (Wis. 1980). “Under the law of Wisconsin (sec. 59.47(2), Stats.), a district attorney is not obliged to prosecute an assault and battery and may leave the injured party to prosecute through his own attorney.”
State v. Kenyon, 270 N.W.2d 160 (Wis. 1978). “The district attorney’s principal duties are spelled out in sec. 59.47, Stats. The statute declares in part: “The district attorney shall: “(1) Prosecute or defend all actions, applications or motions, civil or criminal, in the courts of his county in which the state or county…”
State v. Wagner, 400 N.W.2d 519 (Wis. Ct. App. 1986). “See sec. 59.47(14), Stats. We conclude that based upon the foregoing statutes, the district attorney is authorized to represent Holtz.”
State v. Braunsdorf, 297 N.W.2d 808 (Wis. 1980). “We have often stated that in the discharge of the duties under sec. 59.47, Stats., a district attorney generally is answerable not to the courts or the legislature but to the people.”
State v. Conger, 2010 WI 56 (Wis. 2010). “ses some finding should be made with respect to the impact of the ruling on the public interest in proper enforcement of its laws and the public interest in allowing the prosecutor sufficient freedom to exercise his legitimate discretion, to employ to the best effect his…”
Horch v. Ponik, 392 N.W.2d 123 (Wis. Ct. App. 1986). “The attorney general states that in no case since the enactment of sec. 59.47(14), Stats., has the attorney general assumed the responsibility for briefing and arguing any such case.”
State Ex Rel. Unnamed v. Connors, 401 N.W.2d 782 (Wis. 1987). “" Sec. 59.47(2), Stats. Clearly, "criminal actions" are only those denominated as criminal by the legislature, and their definition undisputably is within the purview of the legislative branch.”
City of Janesville v. Wiskia, 293 N.W.2d 522 (Wis. 1980). “While it is the prosecutor's duty to prosecute criminal actions, sec. 59.47, Stats., the prosecutor is not required to prosecute all cases in which it appears that the law has been violated.”
State v. Karpinski, 285 N.W.2d 729 (Wis. 1979). “This court has repeatedly emphasized that the prosecutor has great discretion in determining whether to commence a prosecution.”
K.L. v. Hinickle, 423 N.W.2d 528 (Wis. 1988). “06, requiring notice to the district attorney "who tried an inmate,” is consistent with the requirement of sec. 59.47(1), Stats., that the district attorney "prosecute or defend all actions, applications or motions, civil or criminal, in the courts of his county in which the…”
Thompson v. Cnty. of Rock, 648 F. Supp. 861 (W.D. Wis. 1986). “Wis.Stat. § 59.47. As part of their prosecutorial duties, district attorneys are mandated to issue criminal complaints.”
— Wis. Stat. § 59.47(1) — 3 cases
Brotzman v. Brotzman, 283 N.W.2d 600 (Wis. Ct. App. 1979). “[5] Section 59.47, Stats. [6] Section 52.055, Stats.”
K.L. v. Hinickle, 423 N.W.2d 528 (Wis. 1988). “06, requiring notice to the district attorney "who tried an inmate,” is consistent with the requirement of sec. 59.47(1), Stats., that the district attorney "prosecute or defend all actions, applications or motions, civil or criminal, in the courts of his county in which the…”
In Matter of Suspension of Operating Privilege of Bardwell, 266 N.W.2d 618 (Wis. 1978).
— Wis. Stat. § 59.47(14) — 2 cases
State v. Wagner, 400 N.W.2d 519 (Wis. Ct. App. 1986). “See sec. 59.47(14), Stats. We conclude that based upon the foregoing statutes, the district attorney is authorized to represent Holtz.”
Horch v. Ponik, 392 N.W.2d 123 (Wis. Ct. App. 1986). “The attorney general states that in no case since the enactment of sec. 59.47(14), Stats., has the attorney general assumed the responsibility for briefing and arguing any such case.”
— Wis. Stat. § 59.47(2) — 2 cases
Wangen v. Ford Motor Co., 294 N.W.2d 437 (Wis. 1980). “Under the law of Wisconsin (sec. 59.47(2), Stats.), a district attorney is not obliged to prosecute an assault and battery and may leave the injured party to prosecute through his own attorney.”
State Ex Rel. Unnamed v. Connors, 401 N.W.2d 782 (Wis. 1987). “" Sec. 59.47(2), Stats. Clearly, "criminal actions" are only those denominated as criminal by the legislature, and their definition undisputably is within the purview of the legislative branch.”
— Wis. Stat. § 59.47(7) — 1 case
State v. Black Steer Steak House, Inc., 307 N.W.2d 328 (Wis. Ct. App. 1981).
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.