El. Bd. Op. 1994-01

A municipality using lever voting machines for an election that includes county, state or national offices or county or state referenda may collect, from the county, a proportionate share of the cost of preparing the ballot for those machines and for the cost of supplies, notices or other materials necessary in preparing or conducting the election, but is not entitled to reimbursement, from the county or state, for a share of the cost of technicians, messengers, tabulators or canvassers employed in that election unless the decision to employ was made by the county or state.

Allocation of the costs of an election between a municipality and a county depends on the nature of the cost and the type of election in which it is incurred.

This opinion was reviewed by the Government Accountability Board pursuant to 2007 Wisconsin Act 1 and was reaffirmed on July 15, 2008.