73 Op. Att'y Gen. 125 | Wis. Att'y Gen. | 1984
BENJAMIN SOUTHWICK, Corporation Counsel Richland County
You indicate that Pine Valley Manor is an institution operated by Richland County pursuant to section
Some time ago a Richland County resident, now deceased, specified in her Last Will and Testament that one-half of the residual of her estate should go "to Pine Valley Manor". The Will was entirely silent as to the use to which the monies, which amount to *126 over $50,000.00, were to be put except to state that the money (liquid assets) was to go "to Pine Valley Manor".
You ask two questions concerning the handling of this bequest. One question is, "which body governs the disposition of the decedent's testamentary gift, the Board of Supervisors of Richland County or the Board of Trustees of Pine Valley?"
I am of the opinion that the Board of Supervisors determines how such a bequest will be utilized.
Section
Trustees of county institutions. (1) TRUSTEES. Every county home, infirmary, hospital, tuberculosis hospital or sanatorium, or similar institution, or house of correction established by any county whose population is less than 500,000 shall (subject to regulations approved by the county board) be managed by a board of trustees, electors of the county, chosen by ballot by the county board. . . .
. . . .
(11) COUNTY APPROPRIATION. The county board shall annually appropriate for operation and maintenance of each such institution not less than the amount of state aid estimated by the trustees to accrue to said institution; or such lesser sum as may be estimated by the trustees to be necessary for operation and maintenance.
Under section
The general rule is that "the finances of the institution are in control of the county board except so far as they are limited by statute." 21 Op. Att'y Gen. 59, 63 (1932). Section
You also indicate that it has been suggested that the $50,000 bequest be placed in long-term investments, with the income to be expended at Pine Valley Manor. You therefore ask whether, absent the existence of a sinking fund for a long-term capital project at Pine Valley Manor, the bequest must be expended in the budget year in which it is received.
I am of the opinion that the bequest need not be expended in the budget year in which it is received and that the bequest may be placed in long-term investments.
It is true that surplus public monies generally may not be set aside for capital improvements unless the municipality has established a sinking fund and made a determination that the monies in that fund will be spent on a specific capital project.See Barth v. Monroe Board of Education,
I am not persuaded that Immega is applicable to the fact situation you describe. First, Immega applies only to capital projects. Second, Immega and subsequent cases were not intended to extinguish "the power to run local affairs in the manner sound businesses are run." See Barth,
Finally, you note in your request that the decedent "could have specified in her Last Will and Testament that the money be invested and that the income be used for a certain purpose," from which you tentatively conclude that "in absence of her having done so, the money may not be so utilized." As I have indicated, it is my opinion that this bequest could be invested in a manner which is consistent with sections
BCL:FTC