[HISTORY: Adopted by the Village Board of
the Village of Cambria 3-7-1988 as Title 2, Ch. 5 of the 1988 Code. Amendments noted where
applicable.]
A.
Aggregate tax stated on roll. Pursuant to § 70.65(2),
Wis. Stats., the Village Clerk/Treasurer shall, in computing the tax
roll, insert only the aggregate amount of state, county, school and
local taxes 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.
Bond eliminated. The Village elects not to give the bond on
the Village Treasurer provided for by § 70.67(1), Wis. Stats.[1]
A.
Departmental estimates. When requested by the Village
President, Village Board or Village Clerk/Treasurer, each officer,
department and committee shall annually 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; 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 and shall be designated as "departmental estimates"
and shall be as nearly uniform as possible for the main division of
all departments.
B.
Village President to prepare budget. It shall be the
duty of the Village President, in cooperation with the Administrative
Committee and Village Clerk/Treasurer, to have estimates prepared
of the expenditures that will be incurred by the Village for the ensuing
year. On or before the first day of December each year, the Village
President shall prepare a proposed budget presenting a financial plan
for conducting the affairs of the Village for the ensuing year.
C.
Form of proposed budget. The proposed budget shall
include:
(1)
The actual expenditures of each department and activity
for the expired portion of the current year and last preceding fiscal
year and the estimated expense of conducting each department and activity
of the Village for the remainder of the current year and ensuing fiscal
year, with reasons for any proposed increase or decrease as compared
with actual and estimated expenditures for the current year.
(2)
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.
(3)
An estimate 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.
(4)
All existing indebtedness of the Village, including
the amount of interest payable and principal to be redeemed on any
outstanding general obligation bonds of the Village and any estimated
deficiency in the sinking fund of any such bonds during the ensuing
fiscal year.
(5)
Such other information as may be required by the Board
and by state law.
D.
Copies of budget. The Village shall provide a reasonable
number of copies of the budget thus prepared for distribution to citizens.
E.
Report and hearing.
(1)
The Village President shall make a report to the Village
Board at the first November meeting, which shall include the estimated
cost of improvements as well as the estimated cost of operating the
various departments and all other costs, including interest charges,
for which money will have to be raised by taxation during the following
year. The Village President shall submit to the Board at the time
the annual budget is submitted the draft of an appropriation ordinance
providing for the expenditures proposed for the ensuing fiscal year.
Upon the submission of the proposed appropriation ordinance to the
Board it shall be deemed to have been regularly introduced therein.
(2)
A summary of such budget and notice of the time and
place where such budget in detail is available for public inspection
and notice of the time and place for holding the public hearing thereon
shall be published in a newspaper of general circulation in the Village
at least 15 days prior to the time of such public hearing.[1]
(3)
Not less than 15 days after the publication of the
proposed budget and the notice of hearing thereon, the public hearing
shall be held at the time and place stipulated, at which time any
resident or taxpayer of the Village shall have an opportunity to be
heard on the proposed budget. The budget hearing may be adjourned
from time to time. Following the public hearing, the proposed appropriation
ordinance may be changed or amended and shall take the same course
in the Village Board as other ordinances.[2]
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 upon the
recommendation of the Village President and upon a 2/3 vote of the
entire membership of the Village Board. Notice of such transfer shall
be given by publication within eight 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 § 25-4 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.
The calendar year shall be the fiscal year.
The Village Board shall designate the public
depository or depositories within this state into which Village funds
shall be deposited, and when the money is deposited in such depository
in the name of the Village, the Village Clerk/Treasurer and bondsman
shall not be liable for such losses as are defined by state law. The
interest arising therefrom shall be paid into the Village treasury.
A.
Claims to be certified. Prior to submission of any
account, demand or claim to the Village Board for approval of payment,
the Village Clerk/Treasurer shall certify or cause to be endorsed
thereon or on attached papers that the following conditions have been
complied with:
(1)
That funds are available therefor pursuant to the
budget.
(2)
That the item or service was duly authorized by the
proper official or agency and has been received or rendered in accordance
with the purchasing agreement.
(3)
That the claim is accurate in amount and a proper
charge against the treasury.
B.
Administration Committee to audit accounts.
(1)
No account or demand against the Village, except as provided in Subsection C of this section, shall be paid until it has been passed upon by the Administration Committee and an order drawn on the Village Clerk/Treasurer therefor. Every such account shall be itemized and certified as provided in Subsection A.
(2)
After auditing, the Administration Committee shall cause to be endorsed by the Clerk/Treasurer, on each account, the words "allowed" or "disallowed," as the fact is, adding the amount allowed or specifying the items or parts of items disallowed. If the Village Board shall approve the same, it shall direct the Village Clerk/Treasurer to issue a Village order for the amount of the claim approved. All money paid out of the Village treasury shall be paid upon an order signed by the Village President and countersigned by the Clerk/Treasurer, except that payments of regular wages or salaries shall be as provided in Subsection C below. The minutes of the proceedings of the Board, or a statement attached thereto, shall show to whom and for what purpose every such account was allowed and the amount.
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, department head, board or
commission and filed with the Village Clerk/Treasurer in time for
payment on the regular pay day.
D.
Method of incurring claims. All actions of the Village
Board appropriating money or creating a charge against the Village,
other than claims for purchases or work previously authorized by the
Board, shall only be acted upon at the next regular meeting after
introduction, provided that this rule may be suspended by affirmative
vote of 3/4 of all members of the Board. A roll call vote shall be
taken and recorded on all appropriations.
The Village Clerk/Treasurer may invest any Village
funds not immediately needed, pursuant to §§ 66.0603(1m)
and 219.05, Wis. Stats.
In lieu of the personal signatures of the Village
Clerk/Treasurer and Village President, there may be affixed on order
checks the facsimile signatures of such persons adopted by them and
approved by the Village President, but the use of the facsimile signature
shall not relieve such official from any liability to which he is
otherwise subject, including the unauthorized use thereof.
A.
The Village Clerk/Treasurer or his or her deputies
shall not receive any money into the treasury from any source except
on account of taxes levied and collected during the fiscal year for
which he or she may then be serving without giving a receipt therefor
in the manner specified by the Village Board.
B.
Upon the payment of any money (except for taxes as
herein provided), the Clerk/Treasurer shall make out a receipt in
duplicate for the money so received. The Clerk/Treasurer shall charge
the amount thereof to the treasury and credit the proper account.
The payment of the money to any receiving agent of the Village or
to the Village or to the Clerk/Treasurer shall be safeguarded in such
manner as the Village Board shall direct.
The Village Clerk/Treasurer is authorized to
prepare a Statement of Real Property Status form to be used to provide
information often requested for transfers of real property, such as
the amount of outstanding special assessments, deferred assessments,
changes in assessments, amount of taxes, outstanding water, electric
and sewer bills, current water, electric and sewer bills, contemplated
improvements, floodplain status, violations of the building and health
codes and similar information. Any such information sought shall be
provided to the person requesting it on said form. The Village Clerk/Treasurer
shall collect a fee as set by the Village Board for furnishing such
information on said form.
