[Adopted as Title 3, Ch. 1, of the 1998 Village Code of 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 upon the recommendation
of the Village President and upon 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.
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 §
48-4 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 Clerk-Treasurer may invest any Village funds not
immediately needed, pursuant to §§ 66.0603(1m) and
219.05, Wis. Stats.
The Village Clerk-Treasurer and his designees are 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 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 of $5 shall be charged for compiling this information.
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 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 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 city financial records
of the office of the Clerk-Treasurer, include the Village Clerk-Treasurer's
books, the Village's public utilities, law enforcement records,
and any other books of any boards, commission, officers or employees
of the Village handling Village moneys.
No agent of the Village of Clyman 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 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.
[Adopted as Title 3, Ch. 2, of the 1998 Village Code of Ordinances]