[HISTORY: Adopted by the Village Board of the Village of Benton as Title 3, Ch. 1, of the Benton Code of Ordinances. Amendments noted where applicable.]
GENERAL REFERENCES
Fees — See Ch. 173.
A. 
Content of tax roll. Pursuant to § 70.65, Wis. Stats., the Clerk-Treasurer shall prepare a tax roll and include the required contents as described in § 70.65, Wis. Stats.
B. 
Property tax collection. All provisions of Ch. 74, Wis. Stats., in regards to property tax collection are adopted and by reference made a part of this chapter with the same force and effect as though set out in full.
C. 
Substitution for Treasurer's bond. The Village of Benton is hereby obligated to pay all state and county taxes required by law to be paid by the Clerk-Treasurer to the County Treasurer. This obligation is assumed in lieu of the Treasurer's bond required by § 70.67, Wis. Stats.
[Added 11-11-2020 by Ord. No. 2020-03]
A. 
Departmental estimates. When requested by the Finance Committee, 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. 
Consideration of estimates. The Finance Committee shall consider such departmental estimates in consultation with the department head and develop a budget amount for such department or activity. Each year the Finance Committee of the Village Board, with the assistance of the Village Clerk-Treasurer, shall prepare and submit to the Village Board a proposed budget presenting a financial plan for conducting the affairs of the Village for the ensuing calendar year.
C. 
Form of proposed budget. The proposed budget shall include the following information:[1]
(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 Finance Committee, Village Board and by state law.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
D. 
Copies of budget. The Village Clerk-Treasurer shall provide a reasonable number of copies of the budget summary thus prepared for distribution to citizens. The entire fiscal budget shall be available for public inspection in the office of the Village Clerk-Treasurer during regular office hours.
E. 
Report and hearing.
(1) 
The Finance Committee shall make a report no later than the Village Board's November meeting. The report 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.
(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 or legally posted at least 15 days prior to the time of such public hearing.
(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.
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 10 days thereafter in the official Village newspaper, or posted in not less than three public places within the Village.
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 § 48-3 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 Village 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 within which Village funds shall be deposited, and, when the money is deposited in such depository in the name of the Village, Village officials 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. Pursuant to state law, designated public depositories shall be required to pledge United States Treasury notes equal in amount to any uninsured balance of the Village's deposit.
A. 
Disbursements.
(1) 
Disbursements from the Village treasury shall be by order check. No such check shall be released to the payee, nor shall such be valid, unless signed by the Village Clerk-Treasurer and countersigned by the Village President. In lieu of personal signatures, there may be affixed on such order check the facsimile signatures of such persons adopted by them and approved by the Village Board, but the use of such facsimile signature shall not relieve any such official from any liability to which he or she is otherwise subject, including the unauthorized use thereof.
(2) 
Except as provided in Subsection A(3), all disbursements shall be made by the Village Clerk-Treasurer after the preparation of a written order, provided that proper vouchers have been filed.
(3) 
Whenever any committee, commission or board of the Village is vested with the exclusive control and management of a fund, including the audit and approval of payments therefrom, independently of the Village Board, such payments shall be made by order checks issued by the Village Clerk-Treasurer upon the filing with him or her of certified bills, vouchers or schedules signed by the proper officers of such committee, commission or board, giving the name of the claimant and the amount and nature of each payment.
(4) 
Withdrawal or disbursement of monies deposited in a public depository by a treasurer other than the official Village Clerk-Treasurer shall be by check signed by the person or persons designated by written authorization of the Village Board. Any public depository shall be fully warranted and protected in making payments in accordance with the latest authorization on file therewith.
(5) 
The Village Clerk-Treasurer shall not issue any order in excess of funds available or appropriated for the purposes for which such order is drawn, unless authorized by a resolution adopted by the affirmative vote of a two-thirds majority of all members of the Village Board.
(6) 
Purchases. No equipment or supplies shall be purchased by any Village official unless previously budgeted and an authorized purchase order is presented to the vendor. Purchase orders for $500 or less shall be approved and authorized by a department head. Purchase orders for $1,000 or less shall be approved and authorized by the Village Administrator or any Village Trustee, and purchase orders for more than $2,500 shall be approved and authorized by the Village President.
[Added 1-19-2011 by Ord. No. 2010-003]
B. 
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.
The Village Clerk-Treasurer may invest any Village funds not immediately needed pursuant to §§ 66.0603(1m) and 219.05, Wis. Stats.
A. 
The Village Clerk-Treasurer, or his/her deputies, and law enforcement officers 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 they 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 Village Clerk-Treasurer shall make out a receipt in duplicate for the money so received. The Village 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 Village Clerk-Treasurer shall be safeguarded in such manner as the Village Board shall direct.
The Village Clerk-Treasurer and his/her designees are authorized 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 and sewer bills, current water and sewer bills, contemplated improvements, outstanding citations on building code violations and similar information. Any such information sought shall be provided to the person requesting it on said form. Requests for statements of real property status shall be made to the Village Clerk-Treasurer a minimum of one business day in advance. A fee as prescribed in § 173-1 shall be charged for compiling this information.
A. 
All contracts for public construction shall be let by the Village Board in accordance with § 62.15, Wis. Stats. The Village Board, or a person or body designated by the Village Board, shall exercise the powers and duties of the Board of Public Works under § 62.15, Wis. Stats. Section 62.15 applies to a village in the same manner as to a city.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
B. 
Construction by the Village. As provided in Subsection A above, any class of public construction may be done directly by the Village without submitting the same for bids, provided that the same is authorized by a vote of 3/4 of all members of the Village Board.
A. 
Definitions. As used in this section, the following terms shall have the meanings indicated:[1]
FORMAL BID
The formal bid procedure is used for purchasing goods and services in an amount of $25,000 and higher, and in some instances in amounts less than this amount. The formal bid procedure requires a legal public notice and contains detailed, written specifications regarding the goods and services to be purchased, and a number of specific conditions associated with the purchase.
INFORMAL QUOTATION
An informal quotation is a written request for quotation sent to vendors. The informal quotation is used for the purchase of goods and services in an amount less than $25,000.
VERBAL QUOTATION FORM
The Village solicits verbal quotations on items the Village purchases which are less than $25,000.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
B. 
Bid solicitation.
(1) 
Competitive bids or quotations shall be obtained before contracting to purchase articles, goods, wares, material services or merchandise which amount in bulk to more than $2,000. Purchases up to $2,000 may be made by either telephone quotations, informal written quotations or formal bid. Purchases from $2,000 to $25,000 shall be made by written quotation, telephone quotation or formal bid. Purchases of $25,000 and over, pursuant to Subsection A above, shall be made by formal bid unless exempted from it by action of the Village Board.[2]
[2]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
(2) 
Informal requests for written quotations shall be solicited from at least three qualified bidders on the request for quotation form. All written requests for quotations shall be issued by the applicable department heads and returned to and analyzed by the applicable department heads. Informal requests for written quotations may also be solicited by telephone. Vendors shall be given a reasonable time to respond to the request for an informal, written quotation and shall be given clear, concise specifications and informal bidding instructions to facilitate competitive bidding.
(3) 
When a formal bid is required or deemed to be in the best interests of the Village, the bidding procedure shall follow the legal requirements associated with a Class 1 notice under state statute and the procedures normally associated with the formal bid proposal.
(4) 
The formal bid proposal will contain at least the following information:
(a) 
The bid number.
(b) 
A detailed description of the goods and services required, including enough information about the items or services required so that more than one vendor can meet the specifications.
(c) 
The time, date and place the bids will be opened.
(d) 
The address to which the bids shall be mailed or delivered. Instructions to bidders shall include such information as delivery dates, transportation charges, proposal prices, conditions for guaranteeing the proposal, payment terms, right of rejection of proposals, right to reject merchandise, insurance requirements, alternative proposal consideration, tax information, and other appropriate information regarding the awarding and execution of the contract and contract considerations.
(e) 
The bid proposal shall also include a section on special provisions, including guarantees and service considerations, trade-in considerations, and other information relating to special conditions.
(5) 
Specifications for all items purchased shall be developed with the full involvement and participation of the using departments. However, the Village Clerk-Treasurer shall insure that the specifications are sufficiently broad enough that competition in the bidding process is preserved.
Billings by the Village may be paid within 30 days after billing without interest. Thereafter, interest may be charged at the rate of 1 1/2% per month or any fraction thereof, until the following 15th day of November. Bills not paid on or before the 15th day of November shall have added to the total amount due 1 1/2% of said charges and shall be entered on the tax roll as a special charge and become a lien upon real estate.
A firm of certified public accountants shall be employed each year by the Village, subject to the confirmation of the Village Board to conduct a detailed audit of the Village's financial transactions and its books, and to assist the Village Clerk-Treasurer in the management of the Village's financial affairs, including the Village's public utilities. These auditors shall be employed on a calendar-year basis. The books audited may, in addition to the Village financial records of the office of the Village Clerk-Treasurer, include the Village Clerk-Treasurer's books, the Village's public utilities, Police Department records, and any other books of any boards, commission, officers or employees of the Village handling Village moneys.
No agent of the Village of Benton having authority to employ labor or to purchase materials, supplies or any other commodities, may bind the Village or incur any indebtedness for which the Village may become liable without approval of the Village Board. Each such employment or purchase order shall be drawn against a specific appropriation, the money for which shall be available in the Village treasury and not subject to any prior labor claims or material purchase orders at the time when such employment is negotiated or purchase order drawn. The Village Clerk-Treasurer shall keep a record of such employment and purchase orders and shall charge them against the proper appropriation.