[Adopted 4-15-1998 as Ch. 3 of the 1998 Code]
A.
Clerk-Treasurer to prepare tax roll. The Village Clerk-Treasurer
shall prepare the tax roll annually in accordance with and as required
by § 70.65, Wis. Stats., and such other provisions of the
Wisconsin Statutes as they may apply, and as they may be amended from
time to time.
B.
Clerk-Treasurer responsible for collection. The Village Clerk-Treasurer
shall collect all general property taxes, special assessments, special
taxes and special charges shown in the tax rolls in accordance with
and as required by § 74.07, Wis. Stats., and such other
provisions of Wisconsin Statutes as they may apply, and as they may
be amended from time to time.
The calendar year shall be the fiscal year.
A.
Preparation.
(1)
Village Administrator to prepare. The Village Administrator shall
annually prepare and submit for approval of the Village Board a proposed
budget presenting a financial plan for conducting the affairs of the
Village for the ensuing fiscal year.
(2)
Information required. The budget shall include the following information:
(a)
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.
(b)
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 year.
(c)
An itemization of the amount of money to be raised from general
property taxes which, with income from other sources, shall be necessary
to meet the proposed expenditures.
(d)
Such other information as may be required by the Board and state
law.
(3)
Copies required. The Village shall provide a reasonable number of
copies of the budget thus prepared for distribution to citizens.
B.
Hearing. The Board shall hold a public hearing on the budget as required
by law.
C.
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.
[Amended 7-9-2014 by Ord.
No. O-2014-12]
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 Trustees of the Village Board. Notice of such change 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 § 49-4. 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.
A.
Village Board to audit accounts. Except as provided in Subsections C and D of this section, no account or demand against the Village shall be paid until it has been audited by the Village Board and an order drawn on the Village treasury therefor. Every such account shall be itemized.
[Amended 7-9-2014 by Ord.
No. O-2014-12]
B.
Claims to be verified. All accounts, demands or claims against the
Village shall be verified by the claimant or proper official.
C.
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.
D.
Payment of bills in the interim. The Village Administrator and Village
Clerk-Treasurer shall be authorized to pay bills in the interim prior
to the next regular Village Board meeting. Some of the bills incurred
by the Village have billing restrictions that require payment to be
submitted to vendors before the next regular scheduled Board meeting
or late fees would be incurred. A list of bills in the interim shall
be defined in scope to include but are not limited to the following:
[Amended 7-9-2014 by Ord.
No. O-2014-12]
A.
Village Board members. Village Board members shall receive reimbursement
for seminars, conventions and workshops. Board members shall be reimbursed
for mileage. A travel statement with receipts attached, if appropriate,
shall be submitted to the Village Clerk-Treasurer before payment shall
be made.
B.
Other officers and employees. Village officers and employees, other
than Village Board members, shall be reimbursed for trips taken at
the same rate as Board members, but no reimbursement shall be provided
unless such expense has been authorized in advance by the Village
Administrator. A travel statement with receipts attached, if appropriate,
shall be submitted to the Village Clerk-Treasurer before payment shall
be made.
The Clerk-Treasurer may invest any Village funds not immediately
needed, pursuant to § 66.0603(1m), Wis. Stats.
