Due Today - Maintenance of Effort Report (Form SL-305), Penalty For Late Filing

July 1, 2024

To: County and Municipal Clerks
Cc: County and Municipal Treasurers

The Wisconsin Department of Revenue (DOR), State and Local Finance Division would like to remind you of today's filing deadline for the Maintenance of Effort Report (Form SL-305).

Form Information

  • Due date – today, July 1, 2024
  • Every municipal and county clerk must e-file Form SL-305 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
  • Submit certification forms to DOR as attachments
    • The persons in charge of providing law enforcement and fire/EMS services must complete the applicable certification forms and provide them to the appropriate clerk
    • 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

Non-filer List

  • As of today, July 1, 2024, there are 16 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

Non-filer Penalty

  • 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



Contact us at lgs@wisconsin.gov. ​