[HISTORY: Adopted by the Village Board of
the Village of Greendale as Ch. 3 of the Code of Ordinances. Amendments
noted where applicable.]
The calendar year shall be the fiscal year.
(1)
Departmental estimates. Annually, at a time specified
by the Village Manager, each officer, department and committee shall
file with the Village Manager an itemized statement of disbursements
made to carry out the powers and duties of such officer, department
or committee during the preceding fiscal year; 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 detailed
estimates of the same matters for the current and ensuing fiscal years.
Such statements, which shall be designated as "Departmental Estimates,"
shall be presented in the form prescribed by the Clerk-Treasurer,
such form to be as nearly uniform as possible for the main division
of all departments.
(2)
Preparation of proposed budget.
(a)
Village Manager to prepare. The Village Manager shall
annually prepare and submit to the Board a proposed budget presenting
a financial plan for conducting the affairs of the Village for the
ensuing fiscal year on or before October 20 each year.
(b)
Information required. The budget shall include the
following information:
1.
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.
2.
An itemization of all anticipated income of the Village
from sources other than general property taxes and bonds issued, with
a statement comparing the amounts received by the Village from each
of the same or similar sources for the last preceding and current
fiscal years.
3.
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.
4.
Such other information as may be required by the Board
and by state law.
(c)
Copies required. The Village shall provide a reasonable
number of copies of the budget thus prepared for distribution to citizens.
(3)
Hearing. The Board shall hold a public hearing on
the budget as required by law.
(4)
Action by Board. Following the public hearing, the
proposed budget may be changed or amended and shall take the same
course in the Board as ordinances.
(5)
Replacement Reserve Trust Fund.
(a)
Clerk-Treasurer to establish. The Village Clerk-Treasurer
shall establish a Replacement Reserve Trust Fund which shall be used
solely as a source of funds for the replacement of equipment used
by the Village in the performance of its functions.
(b)
Budgeting moneys. In the annual budget of the Village,
the Village Board shall provide such an amount for the Replacement
Reserve Trust Fund as shall be consistent with sound fiscal policies.
(c)
Purchases and disbursements. Equipment replacement
purchases shall be made in the same manner and subject to the same
purchasing procedure as other Village purchases. Disbursements from
the Replacement Reserve Trust Fund shall be made in the same manner
as disbursements from other Village funds.
(d)
Investments. Moneys deposited in the Replacement Reserve
Trust Fund may be invested by the Village Board in accordance with
the provisions of § 66.0603(1m), Wis. Stats.
(6)
Reserve funds.
[Added by Ord. No. 646; amended by Ord. No. 690; 8-5-2008 by Ord. No. 841]
(a)
Establishment. The Village Treasurer shall establish
three corporate trust funds. One fund shall be identified as the "Corporate
Reserve Fund," a fund shall be identified as the "Budget Stabilization
Fund" and another fund shall be identified as the "OPEB Reserve Fund."
The year-end cash reserves in excess of the current operating budget
shall be divided between these three accounts. The Corporate Reserve
Fund account shall be maintained in an amount not less than 10% of
the current year operating budget and the funds from the year-end
cash reserves shall first be placed in this account to maintain this
percentage. The balance of the year-end cash reserves shall be deposited
in the Budget Stabilization Fund and/or OPEB Reserve Fund as recommended
by the Village Manager to the Village Board prior to the completion
of the annual financial statements.
(b)
Corporate Reserve Fund. The purpose of the Corporate
Reserve Fund shall be to maintain a working capital reserve and to
provide funds for unanticipated expenses of a nonrecurring nature.
This fund shall be available for interfund loans to all other funds
of the Village. Each loan shall be approved by the Village Board,
including conditions of the loan, its repayment schedule and the rate
of interest, if any.
(c)
Budget Stabilization Fund. The purpose of the Budget
Stabilization Fund shall be to reduce the levy for the operating budget.
The Village Board may apply up to 25% of the fund toward the reduction
of the tax levy without a public hearing and by a majority vote of
the members of the Village Board. In the event of the Village Board
applies more than 25% of the fund towards the reduction of the tax
levy, it shall hold a public hearing at least 30 days before said
action, and approval shall require a 2/3 vote of the total members
(d)
OPEB Reserve Fund. The purpose of the OPEB Reserve
Fund shall be to set aside funds towards the Village’s other
post-employment benefits (OPEB) liability. The amount allocated each
year will be considered part of the Village’s annual required
contribution (ARC) towards funding the OPEB liability. The Village
Manager shall present to the Village Board an analysis of the fund
every three years when the Village completes its actuarial analysis
of the OPEB liability.
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. 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 has been accomplished or abandoned.
(1)
Finance Committee to review all invoices and bills and payments thereof proposed. Except as provided under Subsection (3), no payments for services or supplies shall be made until reviewed by the Finance Committee and recommended to the Village Board for authorization to release the payments. The Clerk-Treasurer shall prepare a list of checks proposed for review by the Finance Committee for both the Village expenditures and the Water Utility and Sanitary Sewer Utility expenditures at the regular monthly Finance Committee meeting.
(2)
Invoices and bills requiring prompt payment to evade
penalties or to assume discounts may be paid in advance of the Finance
Committee meeting by approval of the Village Manager.
(3)
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.
(1)
Financial records. The Village Clerk-Treasurer may
destroy the following non-utility records of which he is the legal
custodian and which are considered obsolete, after completion of an
audit by state auditors or an auditor licensed under Ch. 442, Wis.
Stats., but not less than seven years after payment or receipt of
any sum involved in the particular transaction, unless a shorter period
has been fixed or will in the future be fixed by the State Public
Records Board pursuant to § 16.61(3)(e), Wis. Stats., and
then after such shorter period:
(a)
Bank statements, deposit books, slips and stubs.
(b)
Bonds and coupons after maturity.
(c)
Cancelled checks, duplicates and check stubs.
(d)
License and permit applications, stubs and duplicates.
(e)
Official bonds.
(f)
Payrolls and other time and employment records of
personnel included under the Wisconsin Retirement Plan.
(g)
Receipt forms.
(h)
Special assessment records.
(i)
Vouchers, requisitions, purchase orders and all supporting
documents pertaining thereto.
(j)
Vouchers and supporting documents pertaining to charges
not included in plant accounts of municipal utilities and the Sanitary
Sewer Utility.
(k)
Other municipal utility and Sanitary Sewer Utility
records, with the written approval of the State Public Service Commission.
(2)
Utility records. The Village Clerk-Treasurer may destroy
the following records of any municipal utility, subject to the regulations
of the State Public Service Commission and of the Sanitary Sewer Utility
of the Village, of which he is the legal custodian and which are considered
obsolete, after completion of an audit by state auditors or by an
auditor licensed under Ch. 442, Wis. Stats., but not less than two
years after payment or receipt of the sum involved in the applicable
transaction:
(3)
Other records. The Village Clerk-Treasurer may destroy
the following records of which he is the legal custodian and which
are considered obsolete, but not less than seven years after the record
was effective:
(a)
Assessment rolls and related records, including Board
of Review minutes.
(b)
Contracts and papers relating thereto.
(c)
Correspondence and communications.
(d)
Financial reports other than annual financial reports.
(e)
Insurance policies.
(f)
Oaths of office.
(g)
Reports of boards, commissions, committees and officials
duplicated in the Village Board minutes.
(h)
Resolutions and petitions.
(i)
Voter cards.
(4)
Interpretation. This section shall not be construed
to authorize the destruction of any public record after a lesser period
than that prescribed by statute or state administrative regulation.
(5)
Notice required. Prior to the destruction of any public
record described above, at least 60 days' notice shall be given to
the State Historical Society pursuant to § 19.21(5)(d),
Wis. Stats.
(1)
Eliminated. The Village elects not to give the bond
on the Village Treasurer provided for by § 70.67(1), Wis.
Stats.
(2)
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.
The Clerk-Treasurer may invest any Village funds
not immediately needed, pursuant to § 66.0603(1m), Wis.
Stats.
[Amended 7-5-2000 by Ord. No. 775[1]]
The JP Morgan Chase Bank is designated as the
official depository in which the funds of the Village shall be deposited
by its officers, agents and employees. Any two of the individuals
holding the position of Village President, Village Manager, or Clerk-Treasurer
are authorized, for and on behalf of the Village of Greendale, to
sign order checks for payment or withdrawal of money from said accounts
and to issue instructions regarding the same and to endorse for deposit,
negotiation, collection or discount by JP Morgan Chase Bank any and
all checks, drafts, notes, bills, certificates of deposit or other
instruments or orders for the payment of money owned or held by the
Village of Greendale. Any two of the individuals holding the position
of Village President, Village Manager, or Clerk-Treasurer are authorized
to make requests of the bank for the transfer of funds or money between
accounts maintained by the Village of Greendale at JP Morgan Chase
Bank.
[1]
Editor's Note: Amended at time of adoption
of Code (see Code Adoption Ordinance).
[Amended 5-20-2008 by Ord. No. 840; 4-20-2021 by Ord. No. 928]
(1)
Bond eliminated. The Village elects not to require
the bond on the Village Treasurer provided for in § 70.67(1),
Wis. Stats.
(2)
Village liable for default of Treasurer. Pursuant
to § 70.67(2), Wis. Stats., the Village shall be obligated
to pay, in case the Village Treasurer shall fail to do so, all state
and county taxes required by law to be paid by such Treasurer to the
County Treasurer.
The Village Manager shall be the agent and official
representative of the Village Board in matters pertaining to the Wisconsin
Municipal Retirement Fund.
(1)
Purchasing agent. The Village Manager shall be the
purchasing agent for the Village.
(2)
Duties of purchasing agent. The purchasing agent shall,
subject to the provisions of this section, purchase or contract for
all supplies, materials, equipment and contractual services needed
by all Village departments and agencies which derive their support
from Village funds and which are referred to as the "using agencies."
(3)
Requisitions and estimates. The heads of all using
agencies shall file with the purchasing agent detailed estimates of
their requirements for supplies, materials, equipment and contractual
services in such manner, at such times and for such periods as the
Village Manager may prescribe. The requirements for preparing estimates
shall not prevent any using agency from filing with the purchasing
agent at any time a requisition for any supplies, materials, equipment
or contractual services, the need for which was not foreseen when
the detailed estimates were filed.
(4)
Contract procedure. As a complete alternative to the
requirements established by §§ 61.54 and 61.55, Wis.
Stats., the provisions of § 62.15, Wis. Stats., shall be
applicable to the Village contracts. The authority vested by § 62.15,
Wis. Stats., in the Board of Public Works shall be exercised by the
Village Board or as delegated by the Board.
[Amended by Ord. No. 714]
(a)
Notices for public construction contracts exceeding
$25,000 shall be published in the Village's official newspaper with
a minimum of two insertions once per week for two consecutive weeks.
For contracts exceeding $5,000 and not greater than $25,000, notice
shall be published at least once in the official newspaper. The last
insertion in the newspaper shall be at least seven days prior to the
date bids are required to be submitted. In addition to the publication
in the official newspaper, the purchasing agent may place notices
in other publications reasonably likely to give notice to those bidders
who would be interested in bidding on the work. Also, the purchasing
agent should solicit bids by sending copies of such notices to the
prospective bidders. Such notice shall state the specifications of
the materials to be purchased or of the work to be performed, submittal
of the bidder's proof of responsibility, the amount of the surety
to be given with the bid, the time and place for the opening of the
bids and the general conditions of award of the contract. Such notice
shall provide that the Village may reject any and all bids, waive
any informalities in bidding or accept the bid or portion of the bid
which best serves the interests of the Village.[1]
[1]
Editor's Note: Amended at time of adoption
of Code (see Code Adoption Ordinance).
(b)
Any bidder intending to submit a bid on a proposed
contract shall submit a sworn statement of his or its financial ability,
equipment, experience in the work prescribed in the contract and such
other matters as the Village may require for the protection and welfare
of the public in the performance of such contract. This statement
shall be in writing on a standard form adopted for that use by the
purchasing agent. While this proof of responsibility statement must
be filed in the manner and place designated by the purchasing agent,
it cannot be received less than five days prior to the time set for
opening of bids.
(c)
All bids shall be submitted sealed to the purchasing
agent and shall be accompanied by surety in the form of a certified
check, cash or bond in such amount as the Village Manager shall provide,
as set forth in the notice inviting bids. All bids shall also be accompanied
by an affidavit of noncollusion. All bids shall be opened in public
by the purchasing agent at the time and place stated in the notice.
Any bids with alterations and erasures therein may be rejected. After
examination and tabulation by the purchasing agent, all bids may be
inspected by the competing bidders. The bids shall be submitted to
the Village Board with the recommendations of the purchasing agent.
The Village Board may reject any or all bids or may call for new bids.
(d)
Before any contract is executed, the successful bidder
shall file with the purchasing agent a surety in the form of a certified
check, cash or bond in an amount to be determined by the Village Manager.
If the successful bidder shall not, within 10 days after the award,
enter into a contract and file the required surety, he shall forfeit
the surety which accompanied his bid.
(e)
All contracts, surety bonds and affidavits of noncollusion
provided for in this section shall be approved as to form by the Village
Attorney. A copy of each contract and surety bond shall be filed with
the Village Clerk-Treasurer.
(5)
Open market orders. For non-public construction contracts, it shall be at the discretion of the purchasing agent to purchase supplies, materials, equipment or contractual services in the open market without the necessity of observing the procedure prescribed by Subsection (4). All open market purchases shall, if possible, be based on at least three competitive bids and shall be awarded on the basis of the bid most advantageous to the Village. The purchasing agent shall solicit bids either by mail or telephone. The purchasing agent shall keep a record of all open market purchases and the bids submitted in competition thereon and such records shall be open to public inspection.
[Amended by Ord. No. 714]
(6)
Encumbrance of funds. Except in cases of emergency,
the purchasing agent shall not issue any order for delivery on a contract
or any open market order unless the Village Clerk-Treasurer certifies
that there is to the credit of each of the using agencies concerned
a sufficient appropriation balance in excess of all unpaid obligations
to defray the costs of such supplies, materials, equipment or contractual
services.
(7)
Emergency purchases. When damage or threatened damage
to public facilities creates an emergency in which the public health
or welfare of the Village is endangered, the competitive bidding procedures
may be disregarded with respect to the performance of work to resolve
that emergency. The purchasing agent shall have the authority to receive
bids for corrective work not to exceed $10,000, and for emergency
work exceeding $10,000 the purchasing agent shall obtain Village Board
approval.
[Amended by Ord. No. 714]
(8)
Inspection. The purchasing agent or his agent shall
inspect or supervise the inspection of all deliveries of supplies,
materials, equipment or contractual services to determine their conformance
with the specifications set forth in the order or contract. The purchasing
agent shall have authority to prescribe chemical or physical tests
of samples submitted with bids and samples of deliveries to determine
their quality and conformance with the Village's specifications. The
cost of such tests shall be charged to the appropriation of the using
agency on whose behalf the test is made.
(9)
Surplus stock. All using agencies shall submit to
the purchasing agent, at such times and in such form as he shall prescribe,
reports showing stocks of supplies, materials and equipment on hand
awaiting use. When a surplus of stock exists, the purchasing agent
may transfer it to another of other agencies which have need of it.
The Village Board may authorize the purchasing agent to sell all supplies,
materials and equipment not needed for public use or that may have
become unsuitable for public use. Any such sale shall be based on
competitive bids and conducted in accordance with such regulations
as the Village Manager may prescribe.
(10)
Storerooms and warehouses. The purchasing agent shall
supervise any storerooms and warehouses which may hereafter be established
and placed under his control.
(11)
Rules and regulations. The purchasing agent shall
prepare and from time to time amend all rules and regulations authorized
by this section and any others necessary to its operation. Such rules
and regulations and amendments thereto shall be subject to the approval
of the Village Board. The purchasing agent shall also submit to the
Village Board an annual report on the work of his office as conducted
in accordance with the provisions of this section and may submit from
time to time recommendations for changes which he deems necessary.
(1)
Towing contract to be let by bid.
(a)
The Village Board shall take bids for the Village
towing contract.
[Amended 9-7-1982]
(b)
An advertisement for bids shall be published in the
official newspaper of the Village for two successive weeks before
the date established for the taking of bids. Bids shall be upon forms
provided by the Village.
(c)
The towing contract shall be awarded to that responsible
bidder whose bid shall result in the lowest towing cost to the owner
of the parked, wrecked or disabled vehicle and who, in the judgment
of the Village Board, shall render the most satisfactory and dependable
service to the Village.
(2)
Minimum qualifications for bidders.
(a)
Bidders shall have experience in the removal of parked,
wrecked or disabled automobiles and shall have in service at least
one towing vehicle. Bidders shall have trained personnel available
24 hours a day.
(b)
Bidders shall post a surety bond in the amount of
$5,000 as a guarantee of satisfactory performance of the contract.
(c)
Bidders shall file with the executed contract certificates
of liability insurance in minimum amounts of $100,000/$300,000/$100,000
for all vehicles used in carrying out the work required under such
contract. Such insurance policy shall provide that the Village is
to be held harmless from all operations conducted under the contract.
(d)
A certified check or cash in the amount of $1,000
shall be deposited with each bid as a guaranty that if the contract
is awarded the bidder shall execute the same in the manner required
herein.
(3)
Contract; terms to be included.
(a)
The contract shall be subject to approval by the Village
Board and shall be executed by the Village President and Village Clerk-Treasurer
and approved as to form by the Village Attorney.
(b)
The contract shall be terminable at will by the Village
Board for such cause as shall seem sufficient to the Village Board.
(c)
The contractor shall bind himself immediately upon
notification by the Village Manager, Director of Public Works, Police
Chief, officers of the Police Department or other duly authorized
officers or employees of the Village to remove the parked, wrecked
or disabled vehicle or vehicles as directed.
(d)
The contractor's compensation for the rendering of
such service shall be paid by the owner of the vehicle according to
the fee schedule submitted with the contractor's bid.
[Amended by Ord. No. 626]
Payment of real estate taxes and special assessments
shall be made as provided in this section as provided for under § 74.12(1)(a),
Wis. Stats.
(3)
Minimum payment. The minimum payment amount for installments
is $100, and the taxpayer must pay the remaining unpaid balance on
any installment due.
(4)
Due date for special charges and special taxes. All
special charges and special taxes that are placed on the tax roll
shall be paid in full on or before January 31, and any amounts unpaid
as of that date are delinquent as of February 1.
(5)
Due date for personal property taxes. All taxes on
personal property shall be paid in full on or before January 31, and
any amounts unpaid as of that date are delinquent as of February 1.
(6)
Delinquent special assessments, special charges or special taxes. If any special assessments, special charges or special taxes are entered in the tax roll as charges against a parcel of real property and are delinquent under Subsection (4), the entire annual amount of real property taxes on that parcel which is unpaid is delinquent as of February 1.
(7)
Delinquent installments.
[Amended 5-20-2008 by Ord. No. 840]
(a)
If the first installment of real property taxes and
special assessments is not paid on or before five working days after
January 31, the entire amount of the remaining unpaid taxes and special
assessments on that parcel is delinquent as of February 1.
(b)
If the second or any subsequent installment payment of real property taxes or special assessments is not paid by five working days after the due date specified in Subsection (2), the entire amount of the taxes or special assessments that remain unpaid on that parcel is delinquent as of the first day of the month after the payment is due.
(8)
Delinquent payments with interest and penalty.
(a)
All general property taxes, special assessments, special
charges and special taxes that become delinquent and are paid on or
before July 31 shall be paid, together with interest and penalties
charged from the preceding February 1, to the Village Clerk-Treasurer.
(9)
Village Clerk-Treasurer to make collections through
July. The Village Clerk-Treasurer shall retain the tax roll and make
collections through July 31. On or before August 15, the Village Clerk-Treasurer
shall return the tax roll to the County Treasurer. The County Treasurer
shall collect all returned delinquent real property taxes, special
assessments, special charges and special taxes, together with interest
and penalties assessed from the previous February 1, as provided under
§ 74.47, Wis. Stats.
(10)
Payment priority.
(a)
If the Village Clerk-Treasurer receives a payment
from a taxpayer which is not sufficient to pay all general property
taxes, special charges, special assessments and special taxes due,
the Clerk-Treasurer shall apply the payment to the amounts due, including
interest and penalties, in the following order:
[Added 5-20-1997 by Ord. No. 746]
An advisory referendum shall be held whenever
the total principal amount of general obligation bonds and notes issued
under Ch. 67, Wis. Stats., for any single building project exceeds
0.5% of the Village's equalized valuation.
[Added 4-6-2004 by Ord. No. 808; amended 3-1-2005 by Ord. No. 814; 5-20-2008 by Ord. No.
840]
There shall be a fee for processing checks made
payable to the Village that are returned for any reason (insufficient
funds, stop payment, closed account, etc.). The Village Board shall
set this fee from time to time by resolution.
[Added 2-6-2018 by Ord.
No. 891]
(1)
The Village of Greendale receives more than $3,000,000 in payments
from the State of Wisconsin for the state school levy, lottery and
gaming, and first dollar property tax credits.
(2)
Pursuant to 2017 Wisconsin Act 59, municipalities receiving greater
than $3,000,000 in state property tax credits may notify the state
Department of Administration and Department of Revenue that the municipality
approves the direct distribution of the property tax credits to the
municipality until or unless the section is repealed, or the property
tax credits to be distributed no longer exceed $3,000,000 annually.
(3)
By passage of this section, the Village of Greendale hereby notifies
the state Department of Administration and Department of Revenue to
make such direct payments in 2018 and for all subsequent years.
[Added 5-7-2024 by Ord. No. 958]
No initial or renewal license, permit, variances, conditional
use approval, special exception, zoning matter or any other discretionary
action of the governing body or any of its boards, commissions, departments
or employees shall be:
(1)
Issued
for any applicant who is:
(a)
Delinquent
in the payment of any taxes, assessments, special assessments, sanitary
sewer assessments, personal property taxes, engineering, legal, administrative
or other claims owed to the governing body.
(b)
Delinquent
in the payment of a forfeiture resulting from the violation of any
ordinance of the governing body.
(c)
Delinquent
in the payment of any taxes or other claims due to the state or county.
(d)
Has
any outstanding warrant or capias from any municipality, state or
federal court.
(2)
Issued
for any premises or property for which taxes, assessments, special
assessments, sanitary sewer assessments, personal property taxes,
engineering, legal, administrative or other claims for the governing
body are delinquent and unpaid.
