[Adopted 1-13-2015 by Ord. No. 15-01]
Disbursements from the Town treasury shall be made under § 66.0607, Wis. Stats. No claim, account or demand for payment against the Town shall be paid until a voucher has been filed with or prepared by the Town Treasurer or the Town Treasurer's report provides an invoice list. Each check representing a disbursement or transfer of Town funds must be signed by the Town Treasurer, Town Clerk and Town Chairperson, or authorized deputies.
In lieu of the personal signatures of the Town Treasurer and Town Clerk (or authorized deputy thereof) and Chairperson (or Chairperson Pro Tem in the Chairperson's absence), there may be affixed on order checks the facsimile signatures of such persons adopted by them and approved by the Town Board, but the use of the facsimile signature shall not relieve such official from any liability to which he/she is otherwise subject, including the unauthorized use thereof.
The Town Board shall designate by resolution one or more public depositories for depositing funds of the Town. These public depositories shall be approved financial institutions as noted in § 34.09, Wis. Stats. The Town Treasurer and the Town Treasurer's surety are not liable for loss, as defined under § 34.01(2), Wis. Stats., of money deposited in the name of the Town in a designated public depository. Interest accruing from Town money in a public depository shall be credited to the Town. A list of current designated public depositories is on file at the office of the Town Clerk.
The Town Treasurer (or any Town office employee) 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 he or she may then be serving, without giving a receipt therefor in the manner specified by the Town Board.
Upon the payment of any money (except for taxes as herein provided), the Treasurer shall make out a receipt in duplicate for the money so received. The 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 Town or to the Town or to the Treasurer shall be safeguarded in such manner as the Town Board shall direct.
The Town of Herman elects not to give the bond on the Town Treasurer and/or deputies provided for by § 70.67(2), Wis. Stats. The Town hereby obligates itself to pay (in case its Treasurer fails so to do) all state and county taxes which the Treasurer and/or deputies are required to pay to the County Treasurer.
The Town Treasurer, Clerk and/or designee is 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, contemplated improvements, floodplain status, violation of the building and health codes and similar information. Any such information sought shall be provided to the person requesting it on said form. The Town Treasurer, Clerk and/or designee may collect a fee, as prescribed in the Town's current fee schedule, payable at the time a request for compiling such information on said form is made. The Town Treasurer, Clerk and/or designee shall have a minimum of three business days during the regular work week to satisfy such requests. Neither the Town of Herman nor its officials assume any liability when providing this service.
No agent of the Town of Herman having authority to employ labor or to purchase materials, supplies or any other commodities may bind the Town or incur any indebtedness for which the Town may become liable without approval of the Town Board. Each such employment or purchase order shall be drawn against a specific appropriation, the money for which shall be available in the Town 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 Town Treasurer or Clerk shall keep a record of such employment and purchase orders and shall charge them against the proper appropriation.
Billings by the Town shall be paid within 30 days after billing without interest. Thereafter, interest shall be charged at the rate of 1 1/2% per month or any fraction thereof, until the following first day of November. Bills not paid on or before the first 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.
It is the intent of the Town of Herman to establish policies and rules for purchasing and reimbursement of expenses incurred by Town personnel. "Town personnel" is defined as Town officials, Town employees and workers, and others assigned to conduct Town business.
A signed and dated receipt along with a clear definition of what was purchased shall be filed with the Town Treasurer for all purchases made by Town personnel.
General office and maintenance items/supplies for operations and/or maintenance of Town property up to $1,000 may be purchased by the Town Clerk or Treasurer without Town Board approval, provided that the items were budgeted.
Budgeted items up to $2,500 in value may be purchased provided that the Town Chairperson and the Town Treasurer approve the purchase.
Items not specifically included in the budget and budgeted items over $2,500 in value shall be brought to the Town Board for approval prior to purchase.
The Town Chairperson, Town Clerk or Town Treasurer is authorized to expend Town funds necessary to respond to emergency situations.
Long-distance telephone calls made regarding Town business will be reimbursed. A copy of the telephone bill with the numbers that were called must be highlighted and filed with the Town Treasurer.
Registration fees for attendance by Town personnel at workshops, seminars, conferences, meetings and conventions are reimbursable expenses, if prior authorization is first obtained from the Town Chairperson or Town Clerk.
Town workers shall be reimbursed for preauthorized expenses only. Preauthorization shall be obtained from the Town Board when such expense items are budgeted or not specifically budgeted.
All reasonable and necessary travel expenses incurred in the performance of Town duties outside the Town of Herman may be reimbursed. When personal vehicles are used for Town business, mileage will be compensated/reimbursed at the rate established by the Internal Revenue Service. Only the vehicle owner/operator of the vehicle will be reimbursed for vehicle travel expense. A limit of $250 is applicable for all in-state expenses. All out-of-state expenses and expenses over the limit of $250 require prior Town Board approval following a recommendation from the Town Clerk.
When attending seminars and meetings outside of the Town of Herman, the actual cost of meals, telephone calls made for Town business, parking fees and lodging will be reimbursed. Hotel checkout times shall be observed to avoid late departure fees. The costs of personal telephone calls or in-room movies will not be reimbursed.
Membership dues in organizations pertaining to Town business will be reimbursed if budgeted.
All claims for reimbursement, including for mileage and telephone calls, shall be submitted to the Town Clerk on an expense sheet, with receipts for paid expenditures/purchases attached.
Purchases of $50 or less may be paid by cash and the receipt attached to the time sheet or expense sheet for reimbursement.
There shall be a fee in accordance with the Town Board's current fee schedule for processing checks made payable to the Town that are returned because of insufficient funds in the account in question.
Collection costs and attorney fees shall be added to the principal amounts of unpaid bills owed to the Town that are placed with collection agencies.
Purpose and intent. It is the declared intent of this section that tax payments in excess of the tax bill amounts shall be refunded at the next monthly Town Board meeting pursuant to the procedures established under this section following the payment. Further, it is the declared intent that this policy shall be in full force and effect upon adoption by the Town Board, with the purpose of complying with § 74.03(2), Wis. Stats.
Authority. This section is adopted pursuant to the authority granted to town boards under § 60.44(2), Wis. Stats., to enact an alternative system for approving financial claims against the Town other than claims under § 893.80, Wis. Stats.
Required procedures of Treasurer upon payment of excess amount over tax bill amount. Pursuant to § 60.34, Wis. Stats., upon receipt of tax payments in excess of the tax bill, the Town Treasurer shall deposit as soon as practicable all payments in the name of the Town in public depositories designated by the Town Board. Upon verification by the Town Treasurer that the payment as deposited has cleared and not been returned as insufficient funds, but not later than 10 days after depositing, the Town Treasurer shall notify the Town Clerk in writing of the name and mailing address of the taxpayer for whom a refund in excess of the tax bill amount is due, the amount of the refund in excess of the tax bill, the date payment was received, and a statement that the payment as made has cleared and not been returned as insufficient funds.
Required procedures of Clerk upon confirmation of excess payment of tax bill amount.
Upon written confirmation from the Town Treasurer that a taxpayer has made a tax payment in excess of the tax bill amount, the Town Clerk shall approve the claim as a proper charge against the Town treasury and endorse his/her approval on the claim after having determined that the following conditions have been complied with:
The funds are available to pay the claim, assuming the tax payment has cleared and has not been returned.
The Town Board has authorized the refund of excess tax payment as established by the adoption of this section.
The refund is due on the amount noticed by the Town Treasurer as a tax payment in excess of the amount of the tax bill.
The refund is a valid claim against the Town, being a payment in excess of the tax bill amount.
Further, the Town Clerk shall prepare monthly and file with the Town Board a list of claims paid under this procedure, listing the amount of the claims, the date paid, the name of the taxpayer/claimant, and that the payment was a payment of a refund for excess tax payment.
Issuance of disbursement from local treasury. Upon approval of the claim (or proper authorization) by the Town Clerk under the procedures listed in Subsection D of this section, a refund check payable to the taxpayer/claimant named in the claim or authorization and in the amount approved shall be written by the Town Clerk and countersigned by the Town Chairperson and Town Treasurer as required by § 66.0607, Wis. Stats., unless facsimile signature approved by the Town Board is used, and shall be issued at the next regular Town Board meeting following the date the tax payment was received by the Town Treasurer as noticed by the Town Clerk in Subsection C of this section.
Mailing or delivery of refund check to taxpayer/claimant. Upon issuance of the proper countersigned refund check, pursuant to the procedures in this section, the refund check shall be delivered to the taxpayer/claimant or mailed to the last known address of the taxpayer/claimant by the Town Clerk or Treasurer.