[HISTORY: Adopted by the Village Board of the Village of Balsam Lake 11-5-1990
as Ch. 3 of the 1990 Code. Amendments noted where applicable.]
A.
Aggregate tax stated on roll. Pursuant to § 70.65(2),
Wis. Stats., the Clerk-Treasurer shall, in computing the tax roll, insert
only the aggregate amount of state, county, local, school and other general
property taxes minus credits applied under § 79.10(9), Wis. Stats.,
except credits determined under § 79.10(7m), Wis. Stats., in a single
column in the roll opposite the parcel or tract of land against which the
tax is levied or, in the case of personal property, in a single column opposite
the name of the person against whom the tax is levied. Each tax bill or receipt
shall show the purpose for which the taxes are to be used, giving the breakdown
for state, county, local, school and other general property taxes. The tax
roll shall indicate all corrections made under §§ 70.43 and
70.44, Wis. Stats.
The calendar year shall be the fiscal year.
A.
Departmental estimates. When requested by the Finance
Committee each year, each officer, department and committee shall file with
the Village Clerk-Treasurer an itemized statement of disbursements made to
carry out the powers and duties of such officer, department or committee during
the preceding fiscal year and a detailed statement of the receipts and disbursements
on account of any special fund under the supervision of such officer, department
or committee during such year and of the conditions and management of such
fund, and also detailed estimates of the same matters for the current fiscal
year and for the ensuing fiscal year. Such statements shall be presented in
the form prescribed by the Village Clerk-Treasurer, shall be designated as
"Departmental Estimates," and shall be as nearly uniform as possible for the
main division of all departments.
B.
Finance Committee to prepare.
(1)
Budget to include. Each year the Finance Committee shall
prepare and submit to the Board a proposed budget presenting a financial plan
for conducting the affairs of the Village for the ensuing calendar year. The
budget shall include the following information:
(a)
The expense of conducting each department and activity
of the Village for the ensuing fiscal year and corresponding items for the
current year and last preceding fiscal year, with reasons for increase and
decrease recommended as compared with appropriations for the current year.
(b)
An itemization of all anticipated income of the Village
from sources other than general property taxes and bonds issued, with a comparative
statement of the amounts received by the Village from each of the same or
similar sources for the last preceding and current fiscal year.
(c)
An itemization of the amount of money to be raised from
general property taxes which, with income from other sources, will be necessary
to meet the proposed expenditures.
(d)
Such other information as may be required by the Board
and by state law.
(2)
Copies. The Village shall provide a reasonable number
of copies of the budget thus prepared for distribution to citizens.
C.
Hearing. The Board shall hold a public hearing on the
budget as required by law. Following the public hearing, the proposed budget
may be changed or amended and shall take the same course in the Board as ordinances.
The amount of the tax to be levied or certified, the amounts of the
various appropriations and the purposes thereof shall not be changed after
approval of the budget except by a two-thirds vote of the entire membership
of the Village Board. Notice of such transfer shall be given by publication
within 15 days thereafter in the official Village newspaper.
No money shall be drawn from the treasury of the Village, nor shall any obligation for the expenditure of money be incurred, except in pursuance of the annual appropriation in the adopted budget or when changed as authorized by § 43-4 of this chapter. At the close of each fiscal year, any unencumbered balance of an appropriation shall revert to the general fund and shall be subject to reappropriation, but appropriations may be made by the Board, to be paid out of the income of the current year, in furtherance of improvements or other objects or works which will not be completed within such year, and any such appropriation shall continue in force until the purpose for which it was made shall have been accomplished or abandoned.
A.
Village Board to audit accounts. No account or demand against the Village, except as provided in Subsection C, shall be paid until it has been audited by the Village Board and an order drawn on the Village treasury therefor. Every such account shall be itemized. After auditing, the Village Board shall cause to be endorsed by the Clerk-Treasurer, over his hand on each account, the words "allowed" or "disallowed," as the fact is, adding the amount allowed, if any, and specifying the items or parts of items disallowed, if disallowed in part only. The minutes of the proceedings of the Board shall show to whom and for what purpose every such account was allowed and the amount. Every such account or demand allowed in whole or in part shall be filed by the Clerk-Treasurer and those of each year consecutively numbered and have endorsed the number of the order on the treasury issued in payment, and the Clerk-Treasurer shall take a receipt thereon for such order.
B.
Claims to be verified. All accounts, demands or claims
against the Village shall be verified by the claimant or proper official.
C.
Payment of regular wages or salaries. Regular wages or
salaries of Village officers and employees shall be paid by payroll, verified
by the proper Village official and filed with the Village Clerk-Treasurer
in time for payment on the regular payday.
A.
Bond eliminated. The Village elects not to give the bond
on the Village Treasurer provided for by § 70.67(1), Wis. Stats.
B.
Village liable for default of Treasurer. Pursuant to
§ 70.67(2), Wis. Stats., the Village shall pay, if the Treasurer
fails to do so, all state and county taxes required by law to be paid by such
Treasurer to the County Treasurer.
C.
Clerk to file with county. The Village Clerk shall file
a certified copy of this section with the County Treasurer.
