{"data":{"id":"us-wi/wis.-stat.-229.834","jurisdiction":"us-wi","citation":"Wis. Stat. § 229.834","heading":"Budgets; rates and charges; audit.","body":"A district shall adopt a calendar year as its fiscal year for accounting purposes. The district board shall annually prepare a budget for the district. Rates and other charges received by the district shall be used for the general expenses and capital expenditures of the district and to pay interest, amortization, and retirement charges on bonds. A district shall maintain an accounting system in accordance with generally accepted accounting principles and shall have its financial statements and debt covenants audited annually by an independent certified public accountant.","path":["Chs. 228-229, Populous Counties and Cities","Chapter 229 Public Institutions","SUBCHAPTER IV LOCAL PROFESSIONAL FOOTBALL STADIUM DISTRICTS"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/229.834","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:01:09Z","sha256":"2ef5e003acb90f97dcef683f3bcefcb13b990305defa54c4287e42c34e454d1e","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-229.833","next":"us-wi/wis.-stat.-229.840"},"notice":"GroundRules: Original legal text. Not legal advice."}