Due Soon – Maintenance of Effort Report, Penalty For Late Filing

​June 28, 2024

To: County and Municipal Clerks
Cc:County and Municipal Treasurers
County and Municipal Heads of Governments

The Wisconsin Department of Revenue (DOR), State and Local Finance Division would like to remind you of the upcoming July 1, 2024, filing deadline for the Maintenance of Effort (MOE) report created under 2023 WI Act 12. We recommend reviewing the common questions before filing.

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 June 28, 2024, there are 5​5 municipalities and counties that still need to file this report (see MOE Non-Filer Report)
  • If you are 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

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
  • Certification forms – available on our website
    • SL-306 – Law Enforcement Certification
    • SL-307 – Combined Fire/EMS Certification
    • SL-308 – Fire Certification
    • SL-309 – EMS Certification
  • Review common questions

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 (penalty for late or non-filing)
  • Form SL-305 – e-file in MyDORGov
  • 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.
  • 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.
  • Resources

  • MOE Webinar/Q&A recording
  • Form instructions
  • Common questions
  • Maintenance of Effort Reporting web page


Contact us at lgs@wisconsin.gov​