The calendar year shall be the fiscal year.
The amount of the tax to be levied or certified and 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 all the Supervisors of the Town Board. Notice of such change shall
be given by publication within 15 days thereafter in the official
Town newspaper.
No money shall be drawn from the treasury of the Town, 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 §
29-4. 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.
The Treasurer may invest any Town funds not immediately needed,
pursuant to § 66.0603, Wis. Stats.
Under § 66.0607, Wis. Stats., all disbursements of
Town funds shall be by order checks, signed by the Town Clerk and
Treasurer and countersigned either by the Chairman or one of the Supervisors,
as shall be provided from time to time in appropriate resolutions
designating depositories adopted by the Town Board, certified copies
of which shall be filed with such depositories.