[Amended 3-20-2000 by Ord. No. 00-26]
The calendar year shall be the fiscal year.
[Amended 3-20-2000 by Ord. No. 00-26]
A. Policy guidelines. The Village Administrator shall
annually prepare a budget policy guideline for the department heads
to use in the preparation of their annual operating and capital budgets.
The policy guidelines shall serve to help the department heads to
focus their budgets to coincide with any changes in policies that
have been established by the Village Board. The Village Administrator
shall establish a schedule for the preparation, submission, review,
and approval of the budget.
B. Base budget documents. The Village Administrator shall
provide each department head with base budget preparation materials
that identify expenditure and revenue levels from January 1 through
June 30 of the current fiscal year as well as any fixed expenses that
must be included in their departmental budget.
C. Submission of departmental budgets. Department heads
shall submit their department operating and capital budgets to the
Village Administrator for review in accordance with the established
schedule.
D. Review of proposed departmental budgets. The Village
Administrator shall review and provide comment on the proposed departmental
budgets.
E. Preparation of the proposed budget.
(1) Village Administrator to prepare. The Village Administrator
shall review the proposed departmental budgets and compile and prepare
proposed operating, capital, debt service, special fund, and enterprise
budgets that present a financial plan for conducting the affairs of
the Village for the next fiscal year.
(2) Information required. The following information shall
be provided:
(a) A description of the overall goals and objectives
for the proposed budget as well as a similar summary for each department,
activity, fund, or enterprise.
(b) A report delineating the proposed expenses required
to meet the goals and objectives set forth in the budget, as well
as a review of the current adopted budget and the current expenses
to date, as well as a presentation of the previous year's actual expenditures.
(c) A report delineating the proposed revenues required
to meet the goals and objectives set forth in the budget other than
general property taxes and bond issuance, as well as a review of the
current adopted budget and the current revenues to date, as well as
a presentation of the previous year's actual revenues.
(d) An itemization of the amount of revenue to be raised
from general property taxes that, combined with revenue from other
sources, will be necessary to fund proposed expenditures.
(e) Such other information that may be determined to be
necessary by the Village Administrator or be required by the Village
Board or by Wisconsin State Statutes.
F. Public hearing. A public hearing prior to consideration
of the budget shall be held pursuant to § 65.04(7), Wis.
Stats.
G. Action by the Village Board. The Village Board, subsequent
to the public hearing on the proposed budget, shall consider adoption
of the proposed budget and may amend the budget following the hearing
and before adoption by the Village Board. The budget may be adopted
by a simple majority of the Village Board.
[Amended 3-20-2000 by Ord. No. 00-26]
A. Changes to tax levy. The amount of the tax to be levied
or certified shall not be changed after approval of the budget except
by a four-fifths vote of all the members of the Village Board. Notice
of such change shall be provided by posting the change within 15 days
thereafter.
B. Changes in total departmental, fund or enterprise
budgets. The amounts of the various appropriations that would change
the total budget for any one department, fund, or enterprise and the
purposes thereof shall not be changed after approval of the budget
except by a majority vote of all the members of the Village Board.
Notice of such change shall be provided by posting the change within
15 days thereafter.
C. Authority of Village Administrator to adjust departmental
or enterprise fund appropriations. The Village Administrator shall
have the authority to approve changes in appropriations within approved
line item appropriations, within a department's operating or capital
budget, or within an enterprise budget if the change does not increase
or decrease the total revenues or expenditures within the approved
budget for the department, fund, or enterprise. Such transfers shall
be completed on a form that identifies the exact amount of funds to
be transferred from specific accounts affected and further describes
the specific accounts to be enriched by the transfer. The Village
Administrator shall sign and file with the Village Treasurer an affidavit
of the transfer with a corresponding signature from the Village Finance
Director that sufficient unencumbered funds were available for the
fund transfer.
[Amended 3-20-2000 by Ord. No. 00-26]
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 §
23-3. At the close of each fiscal year, any unencumbered balance of an appropriation shall revert to its respective fund balance and shall be subject to reappropriation. Said appropriations may be made by the Village Board, to be paid out of 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.
[Amended 3-20-2000 by Ord. No. 00-26]
A. Village Administrator to audit accounts. Except as provided in Subsection
C, no account or demand shall be paid until it has been audited by the Village Administrator and an order drawn on the Village treasury therefor. After auditing, the Village Administrator shall specifically list any claims not to be paid by name, voucher number, and the amount of the claim. After auditing the Village Administrator shall also provide an itemized listing of all claims paid for review and approval by the Village Board and attesting by the Village Clerk. Every account that shall be drawn against shall be itemized listing the account number and fund, the vendor to be paid, the services or goods provided, and the amount paid.
B. Claims to be verified. All accounts, demands or claims
against the Village shall be verified by the Village Finance Department.
C. Payment of regular wages or salaries. Regular wages
or salaries of Village officers and employees shall be paid by a payroll
prepared by the Finance Department, verified by the Village Administrator,
Village Treasurer, and Village Clerk. The payroll shall be completed
in time for payment by 1:00 p.m. on every other Friday, with the exception
being official holidays.
The Clerk or Treasurer may invest any Village
funds not immediately needed pursuant to § 66.0603(2), Wis.
Stats.
[Added 11-19-2012 by Ord. No. 12-41]
A. Purpose. It is the intent of the Village of Pleasant Prairie Board
that this section will promote the efficient collection of money owed
to the Village, or handling minor overpayments, thereby promoting
the public welfare by eliminating wasteful expenditures of time and
tax dollars incurred as the result of the return of a worthless check
or minor overpayment.
B. Definitions. As used in this section, the following terms shall have
the meanings indicated:
PERSON
Includes any individual, sole proprietorship, partnership,
corporation, joint venture or association.
WORTHLESS CHECK
A check which is returned unpaid by the bank on which it
is drawn.
WORTHLESS PAYMENT
A debit card or credit card transaction which is not paid
by the bank upon which demand is made.
C. Additional charge; amount. Any person who tenders a worthless check
or worthless payment to any Village of Pleasant Prairie official,
employee, department, or office shall be liable to the Village for
payment of the amount for which the check or payment was tendered
and an additional charge as set by the Village Board in the Village
Fee Schedule. This additional charge shall be uniform in amount and
application and shall be comparable to charges for worthless checks
and payments made by establishments in the private sector.
[Amended 8-16-2021 by Ord. No. 21-18]
D. Overpayments. The Village may retain overpayments made when such
overpayment does not exceed $10, unless a written request for a refund
of such overpayment is made within 90 days.
[Added 12-11-2023 by Ord. No. 23-48]
The Village Board shall, from time to time, establish in the
Village Fee Schedule a service processing fee for payments made to
the Village using a credit card or e-check for processing the transaction.