¶ 43. (dissenting). Many *407of our citizens need protective services. Children who have been abused, neglected, or abandoned by parents need protective services. The aged infirm, incapacitated mentally or physically by the degenerative process of old age, need protective services. Men and women who are mentally ill, dependent on alcohol or drugs, or homeless and without food need protective services.
¶ 44. Developmentally disabled persons, defined in Wis. Stat. § 55.01(2) as individuals "having a disability attributable to mental retardation, cerebral palsy, epilepsy, autism or another neurological condition closely related to mental retardation," are especially needy. Their disabilities make them vulnerable to exploitation, and their conditions usually continue indefinitely. When the developmentally disabled are so totally incapable of providing for their own care or custody as to create a substantial risk of serious harm to themselves or others, they are subject to involuntary placement under Chapter 55. Wis. Stat. § 55.06.
¶ 45. Historically, human needs have outpaced government resources. Human services must compete for funding with other worthy causes such as education, public safety, and the natural environment. In this milieu, citizens organize to promote their preferences. When they do not achieve their goals, they sometimes turn to the judiciary, hoping to win in court what they have been unable to secure in the legislature. Vincent v. Voight, 2000 WI 93, 236 Wis. 2d 588, 614 N.W.2d 388, is a case in point.
¶ 46. Advocates for the developmentally disabled are among those who have used litigation to gain their objectives. Twelve years ago, these advocates attempted to compel additional expenditures by Wisconsin eoun*408ties for the developmentally disabled.1 Their vehicle was a case from La Crosse County in which a circuit judge had declined to order the transfer of two developmentally disabled persons from the Northern Wisconsin Center to facilities in the community. D.E.R. v. La Crosse County, 155 Wis. 2d 240, 455 N.W.2d 239 (1990). The circuit court concluded that the county had fulfilled its statutory duty by funding protective placements with moneys the county had received from the state and federal governments and with moneys the county had appropriated as matching funds. Id. at 242.
¶ 47. This court responded with a historic decision. The issue, we said, was whether the circuit court erred in refusing to order placements in the least restrictive environments under Wis. Stat. § 55.06(9)(a) "on the sole ground that the county had fulfilled its statutory duty by funding protective placements with moneys the county receives from the federal and state governments and with moneys the county appropriates as matching funds." Id. at 246. The court responded that "the legislature did not intend to limit the county board's duty to fund protective placements under ch. 55 to the funds the county receives in state and federal funding and the funds the county appropriates to match state funds." Id. at 242. The court explained that:
The legislature has not expressly limited the county's responsibility in ch. 55 to make placements to the least restrictive environment to funds available from state or federal sources and county matching funds. Nothing in ch. 55 indicates that the funding limitations of secs. 51.42 and 51.437 apply to protective placements under sec. 55.06.
*409Id. at 252 (emphasis added).
¶ 48. The court's opinion carefully analyzed the existing statutes and turned aside the county's statutory interpretation.
¶ 49. The county relied on a phrase — "to the maximum degree of feasibility" — contained in the legislative declaration of policy for Chapter 55. It argued that this language meant that practical financial considerations limit the circuit court's discretion to order placements in the least restrictive environment. Id. at 247. The court disagreed, asserting that: "We cannot find a legislative statement in sec. 55.001 or any other provision in ch. 55 that requires the circuit court to consider the availability and source of funds when placing an individual in the least restrictive environment." Id. at 248.
¶ 50. The county argued that the funding restraints under Chapter 51 apply with equal force to protective placements made pursuant to Chapter 55. Id. at 250. The court disagreed. It observed that sections 51.42(3)(ar)4 and 51.437(4m)(a) both used the phrase "within the limits of available state and federal funds and of county funds appropriated to match state funds," id. at 250-51, but that "neither ch. 51 nor ch. 55 expressly applies the ch. 51 funding limitations to ch. 55 protective placements." Id. at 251. "Nothing in ch. 55 indicates that the funding limitations of secs. 51.42 and 51.437 apply to protective placements under sec. 55.06." Id. at 252.
¶ 51. Responding to the county's fiscal arguments, the court acknowledged that the county and its taxpayers may suffer a significant financial burden when the state mandates county action and fails to provide funds adequate to carry out the mandate. Id. at 253-54. "The bounties must, however, look to the legislature, not the courts, for relief when the fiscal burdens created by legislative mandates become onerous." Id. at *410254 (emphasis added). "We conclude that the legislature did not intend to limit the county board's duty to fund protective placements in the least restrictive environment under ch. 55 to the funds the county receives in state and federal funding and the funds the county appropriates in matching funds." Id. at 255.
¶ 52. In 1995 the legislature enacted 1995 Wis. Act 92 (the Act) in direct response to the D.E.R. decision. The Legislative Reference Bureau Analysis of 1995 Assembly Bill 244, which became the Act, refers to the D.E.R. case by name and states that "the bill prohibits requiring a county to provide funding in addition to its funds required to match state funds, to protectively place a person."2 1995 Wis. Act 92 addresses the D.E.R. decision point by point.
¶ 53. First, the Act firmed up the funding limitations in Chapter 51, strengthening the provisions in Wis. Stat. §§ 51.42(3)(ar)4 and 51.437(4m)(a) and adding new language to Wis. Stat. §§ 51.001(1), 51.42(1)(b), 51.437(4)(a), and 51.61(1)(e).
¶ 54. Second, the Act borrowed the exact limiting language cited by this court from Chapter 51 and placed it in three different sections of Chapter 55: Wis. Stat. §§ 55.001, 55.06(9)(a), and 55.045. One of these sections is the "Declaration of Policy" referenced in the D.E.R. opinion. Wis. Stat. § 55.001.
*411¶ 55. Third, the Act amended the specific provision litigated in D.E.R., Wis. Stat. § 55.06(9)(a). This subsection now reads in relevant part:
Factors to be considered in making protective placement shall include the needs of the person to be protected for health, social or rehabilitative services; the level of supervision needed; the reasonableness of the placement given the cost and the actual benefits in the level of functioning to be realized by the individual; the limits of available state and federal funds and of county funds required to be appropriated to match state funds; and the reasonableness of the placement given the number or projected number of individuals who will need protective placement and given the limited funds available. The county may not be required to provide funding, in addition to its funds that are required to be appropriated to match state funds, in order to protectively place an individual.
Wis. Stat. § 55.06(9)(a) (emphasis added). The emphasized portion of the subsection is the language added by 1995 Wis. Act 92.
¶ 56. These provisions echo the precise concerns articulated in the D.E.R. decision. In short, counties took their cue from this court and looked to the legislature for relief. The legislature responded to the court's opinion almost word for word and provided the relief requested.
¶ 57. The legislative history of 1995 Assembly Bill 244 supports the plain, unambiguous language of the Act. Opponents of the proposed funding limitations offered amendments to the bill seeking to insert a reasonableness standard in lieu of a funding limitation.3 These amendments were rejected.
*412¶ 58. The majority opinion professes not to understand the intended effect of the legislature's clear language. It devises a new rule: "[T]he County is required to make an affirmative showing of a good faith, reasonable effort to find and fund an appropriate placement in accordance with the factors outlined in § 55.06(9)(a)." Majority op. at ¶ 1. It opines that Dunn County failed to make such a showing at the time of the final hearing on placement, and thus affirms the circuit court's order requiring the County to spend more money on protective placements than "the limits of available state and federal funds and of county funds required to be appropriated to match state funds." Id, at ¶¶ 1,42. It fudges on the proposition that the sentence, "The county may not be required to provide funding, in addition to its funds that are required to be appropriated to match state funds, in order to protectively place an individual," is a defense against a court order that requires spending more money.
¶ 59. What does "a good faith, reasonable effort to... fund an appropriate placement in accordance with the factors outlined in § 55.06(9)(a)" mean? In Wis. Stat. § 55.06(9)(a), the sentence limiting a county's duty to provide funding is not a listed factor; it is a separate sentence. If the sentence is treated as a factor, it is the *413dominant factor. If it is not treated as a factor, it must be treated as a condition that overrides the factors.
¶ 60. Even the sentence in subsection (9) that calls for placement "in the least restrictive environment consistent with the needs of the person to be placed" is not unconditional. It reads "consistent with the needs of the person to be placed and with the placement resources of the appropriate board specified under s. 55.02." Wis. Stat. § 55.06(9) (emphasis added). The primacy of the funding limitation could not be more plain.
¶ 61. Counties are creatures of the legislature. State ex rel. Conway v. Elvod, 70 Wis. 2d 448, 450, 234 N.W.2d 354 (1975). "In governmental matters, the county is simply the arm of the state." Dane Co. v. H&SS Dep't, 79 Wis. 2d 323, 330, 255 N.W.2d 539 (1977). It exists "in large measure to help handle the state's burden of political organization and civil administration." Id. If the state has plenary power to direct counties what to do, it must also have power to limit their responsibilities. It exercised that power in 1995 Wis. Act 92.
¶ 62. State and federal governments provide most of the funding for protective services for persons with developmental disabilities. The principal funding sources are community aids and the waiver programs related to Medical Assistance.
¶ 63. Community aids are the largest source of state aid to counties. See Yvonne M. Arsenault, Wisconsin Legislative Fiscal Bureau, Informational Paper No. 48, Community Aids 1 (2001) [hereinafter Community Aids]. Counties received $304.9 million in community aids in fiscal year 2000. Id. By contrast, the state's other large source of aid to counties, the shared revenue program, totaled only $189.7 million in that year. Id. Community aids are distributed to the counties *414through the Wisconsin Department of Health and Family Services (DHFS), to provide services in two broad categories: (1) social services for low-income persons and children in need; and (2) services for persons with mental illness, substance abuse problems, or developmental disabilities. Id. County allocations are determined by a three-factor statutory formula that takes into consideration a county's needs, an urban-rural factor, and the county's ability to pay. Id. at 2. In 2000 the statutes required counties to provide matching funds in the amount of 9.89 percent for the basic county allocation of community aids. Wis. Stat. § 46.495(1)(d); Community Aids, supra, at 6.
¶ 64. Most Wisconsin counties appropriate more money for protective services than they are required to appropriate under state law. Community Aids, supra, at 6. Dunn County is no exception. Dunn County's "over-match" for calendar years 1994-1999 is shown as follows:
1994: 1,056,5474
1995: 1,010,0815
1996: 1,255,0556
1997: 1,054,7097
*4151998: 1,169,6938
1999: 2,192,2499
¶ 65. In 1999 Dunn County's overmatch of $2,192,249 exceeded the $1,859,550 allocation from the state. Id. at 17, 22. Dunn County spent approximately $13.5 million on health and human services in 1999. Wisconsin Department of Revenue, County and Municipal Revenues and Expenditures 1999 3 (2001), available at http://www.dor.state.wi.us/html/stats.html. This subject area was the largest single item in the county budget. Id. The county's 1999 overmatch of $2,192,249 represented more than 6 percent of its total budget. Id. No amount of overmatch spending will secure a greater allocation of community aids for a county than the legislature has budgeted. Wis. Stat. § 46.40(2).
¶ 66. Medical Assistance waiver programs are another major source of assistance to counties for protective services. See Yvonne M. Arsenault and Richard Megna, Wisconsin Legislative Fiscal Bureau, Informational Paper No. 50, Services for Persons with Developmental Disabilities 9 (2001) [hereinafter Services for Persons with Developmental Disabilities]. Medical Assistance is a program that provides health services to low-income persons. See Rachel Carabell and Richard Megna, Wisconsin Legislative Fiscal Bureau, Informational Paper No. 43, Medical Assistance and Badger-Care 1 (2001) [hereinafter Medical Assistance and BadgerCare]. "Medicaid," as it is otherwise known, is administered by DHFS within strict federal guidelines regarding eligibility, types of services, payment levels and administration. Id.
*416¶ 67. The state has secured a series of federal waivers to develop innovative methods of delivering or paying for medical assistance services. Id. at 44. For instance, CIP IA and CIP IB are two "community integration programs" that help people with developmental disabilities. Id. at 45. The CIP IA program funds services for people who are relocated from state centers for the developmentally disabled. See Services for Persons with Developmental Disabilities, supra, at 9. The CIP IB program funds services for people relocated or diverted from nursing homes and intermediate care facilities to community-based programs. Id. The state pays a 41 percent match to obtain federal Medicaid dollars for these programs and then reimburses the counties for their costs of community integration services. Id. at 10. Counties have the option to step forward and put up additional match money from community aids or local taxes to secure federad funds. See Medical Assistance and BadgerCare, supra, at 45. This occurs in more than two-thirds of the CIP IB cases. Id.
¶ 68. Clearly, a county may appropriate additional money for protective services and may acquire additional federal funds as a result. But Chapter 55 does not require a county to do so. "The county may not be required to provide funding, in addition to its funds that are required to be appropriated to match state funds, in order to protectively place an individual." Wis. Stat. § 55.06(9)(a).
¶ 69. As a practical matter, a county may not be able to locate additional funds when a circuit court issues an order for a less restrictive placement, unless it diverts money from other programs. Not all community aids dollars are spent on developmentally disabled persons. In the future, the biggest source of additional funding for the developmentally disabled may be money *417diverted from other persons in need. These spending priorities ought to be decided by policymakers in other branches of government, not by the courts.
¶ 70. Thousands of Wisconsin citizens need protective services. This case is not about the legitimacy of these needs. This case is about the power of state courts to force additional county spending for human services when a county has fulfilled all its obligations under state law.
¶ 71. In my view, supporters of the developmentally disabled must look to the legislature, not the courts, for the relief they seek. Because the majority appears to decide otherwise, I respectfully dissent.
¶ 72. I am authorized to state that Justices JON E WILCOX and DIANE S. SYKES join this dissent.The legislature has assigned to county boards the primary responsibility for the care of the mentally ill, developmentally disabled, and substance abusers residing in their counties. Wis. Stat. § 51.42(1)(b).
The Legislative Reference Bureau analysis specifically points out that under the court's decision in D.E.R. v. La Crosse Co., 155 Wis. 2d 240, 455 N.W.2d 239 (1990), a county could be "required to provide funding in addition to federal, state and matching county funds" in order to protectively place a person. See Legislative Reference Bureau Drafting File for 1995 Wis. Act 92, Analysis by the Legislative Reference Bureau of 1995 A.B. 244 at 1.
In a letter calling for amendments, the Wisconsin Coalition For Advocacy states: "AB 244 makes cost to counties an *412overriding factor and makes all the other considerations (including overall cost to taxpayers) secondary." Legislative Reference Bureau Drafting File for 1995 Wis. Act 92, Letter from Wisconsin Coalition For Advocacy to Senator Carol Buettner dated September 5,1995. Senator Gwendolynne S. Moore introduced numerous amendments suggested by advocacy groups concerned with the strong limitations on funding. The legislature was fully aware that the cost to counties was the dominant consideration and passed the bill in its original form. See Legislative Reference Bureau Drafting File for 1995 Wis. Act 92, Bill History for A.B. 244.
See Rachel Cissne, Wisconsin Legislative Fiscal Bureau, Informational Paper No. 50, Financial Assistance to Counties for Human Services 23 (1997).
Id.
See Rachel Carabell, Wisconsin Legislative Fiscal Bureau, Informational Paper No. 49, Financial Assistance to Counties for Human Services 18 (1999).
Id.
See Yvonne M. Arsenault, Wisconsin Legislative Fiscal Bureau, Informational Paper No. 48, Community Aids 17 (2001).
Id.