[Adopted as Title 3, Ch. 1, of the 1997 Code]
A.
Bond eliminated. The City of Fox Lake elects not to give the bond
on the City Treasurer in his capacity as provided for by § 70.67(1),
Wis. Stats.
B.
City liable for default of Treasurer. Pursuant to § 70.67(2),
Wis. Stats., the City shall be obligated to pay, in case the City
Treasurer shall fail to do so, all state and county taxes required
by law to be paid by such City Treasurer to the County Treasurer.
A.
Departmental estimates. Annually, at a time specified by the Mayor,
each officer, department, board and committee shall file with the
City Treasurer an itemized statement of disbursements made to carry
out the powers and duties of such officer, department, board 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, board 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 City and shall be designated as "Departmental
Estimates," and shall be as nearly uniform as possible for the main
division of all departments.[1]
B.
Preparation of proposed budget.
(1)
Mayor to prepare. The Mayor shall annually prepare and submit to
the Council a proposed budget presenting a financial plan for conducting
City affairs for the ensuing fiscal year.
C.
Proposed budget. On or before November 1, the Mayor shall prepare
and submit to the Common Council a proposed budget presenting a financial
plan for conducting the affairs of the City for the ensuing calendar
year. The budget shall including the following information:
(1)
The expense of conducting each department and activity of the City
for the ensuing fiscal year and last preceding fiscal year, with reasons
provided for increase and decrease recommended as compared with appropriations
for the current year.
(2)
An itemization of all anticipated income from the City from sources
other than general property taxes and bonds issued, with a comparative
statement of the amounts received by the City 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)
Such other information as may be required by the Common Council and
by state law.
D.
Copies of budget. The City 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 City Treasurer during regular office hours.[3]
E.
Hearing.
(1)
The City Treasurer shall submit to the Council at the time the annual
budget is submitted the draft of an appropriation ordinance providing
for the expenditures proposed for the ensuing fiscal year. Upon the
submission of the proposed appropriation ordinance to the Council,
it shall be deemed to have been regularly introduced therein.[4]
(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 thereof shall be
published in the official newspaper of the City 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 thereof, the public hearing shall be held
at the time and place stipulated, at which time any resident or taxpayer
of the City shall have an opportunity to be heard on the proposed
budget. The budget hearing may be adjourned from time to time.
(4)
A majority vote of the Common Council is required to adopt the proposed
budget and a vote of 3/4 of the Council is necessary to adopt the
appropriations budget.
The Council may at any time, by a two-thirds vote of the entire
membership, transfer any portion of an unencumbered balance of an
appropriation to any other purpose or object. Notice of such transfer
shall be given by publication within 15 days thereafter in the official
newspaper of the City.
No money shall be drawn from the treasury of the City, 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 § 68-4 of this article. 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 Common Council, 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.[1]
A.
Payment of claims.
(1)
Payment of claims hereunder may be made from the City treasury after
the City Administrator audits and approves each claim as a proper
charge against the treasury and endorses his or her approval on the
claim after having determined that the following conditions have been
complied with:
(a)
The funds are available therefor pursuant to the budget approved
by the Common Council.
(b)
The item or service covered by such claim has been duly authorized
by the proper official, department head or board or commission.
(c)
The item or service has been actually supplied or rendered in
conformity with such authorization.
(d)
The claim is just and valid pursuant to law.
(2)
The City Administrator has the authority to pay claims up to $2,500
or any routine claim ("routine" meaning three times or more per year)
without Council approval.
(3)
The City Administrator may require the submission of such proof and
evidence to support the foregoing as in his/her discretion he/she
may deem necessary. The City Administrator also has the right to request
Council approval on any claim.
In lieu of the personal signatures of the Mayor and City Clerk
or Treasurer, there may be affixed on order checks the facsimile signatures
of such persons adopted by them and approved by the Common Council,
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.
A.
The City Clerk or Treasurer or his/her deputies 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 Common Council.
B.
Upon the payment of any money (except for taxes as herein provided),
the City Clerk or Treasurer or his/her deputies shall make out a receipt
in duplicate for the money so received. The Clerk or Treasurer or
his/her deputies shall charge the amount thereof to the treasury and
credit the proper account. The payment of the money to any receiving
agent of the City or to the City shall be safeguarded in such manner
as the Common Council shall direct.
The City Clerk and his/her deputies 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, floodplain
status, violations of the Building and Health Codes and similar information.
Any such information sought shall be provided to the person requesting
it on said form. A minimum of 48 hours is required for preparation
of a statement of real property status. There shall be a fee set by
the Common Council for compiling such information, plus an additional
fee set by the Common Council for facsimile transmissions.
Billings by the City 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 City, subject to the confirmation of the Common Council,
to conduct a detailed audit of the City's financial transactions and
its books and to assist the City Treasurer in the management of the
City's financial affairs, including the City'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
City Treasurer, include the City Treasurer's books, the City's public
utilities, Police Department records, and any other books of any boards,
commissions, officers or employees of the City handling City moneys.
No agent of the City having authority to employ labor or to
purchase materials, supplies or any other commodities may bind the
City or incur any indebtedness for which the City may become liable
without approval of the Council. Each such employment or purchase
order shall be drawn against a specific appropriation, the money for
which shall be available in the City 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 City Clerk shall
keep a record of such employment and purchase orders and shall charge
them against the proper appropriation.
A.
Description.
(1)
Verbal
quotation form. The City may solicit verbal quotations on items the
City purchases which are $10,000 or less. The results of the verbal
quotations are recorded on a memorandum of verbal quotation form.
(2)
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 $10,000 or less.
(3)
Formal
bid. The formal bid procedure is used for purchasing goods and services
in an amount over $10,000 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.
B.
Bid solicitation.
(1)
Competitive bids or quotations may be obtained before contracting to purchase articles, goods, wares, material, services or merchandise which amounts in bulk to more than $1,000. Purchases up to $1,000 may be made by either telephone quotations, informal written quotations or formal bid. Purchases from $1,000 to and including $10,000 shall be made by written quotation, telephone quotation or formal bid. Purchases over $10,000, pursuant to Subsection A above, shall be made by formal bid unless exempted from it by action of the Common Council.
(2)
Verbal quotations for goods and services shall be secured from at
least two qualified vendors and the results of the quotations shall
be recorded on the "Memorandum of Verbal Quotation" form and signed
by the person receiving the quotations.
(3)
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 department
managers and returned to and analyzed by the City Administrator. 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.[1]
(4)
When a formal bid is required or deemed to be in the best interests
of the City, 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.
(5)
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.
C.
Blanket purchase orders.
(2)
The Common Council shall determine the need to use a blanket purchase
order procedure.
(3)
The bidding procedure for blanket purchase orders may follow the
procedures used for other goods and services.
(4)
After a vendor has been selected, the using department or departments
shall use the same purchase order number on all purchases made under
the blanket purchase order. The Common Council shall authorize the
individual or individuals who shall have the authority to sign for
purchases under the blanket purchase order procedure.
A.
In addition to other methods provided by law, it is hereby provided
that special assessments for delinquent utility bills may be levied
in accordance with the provisions of this section, which is hereby
adopted pursuant to § 66.0703, Wis. Stats.
B.
Delinquent utility bills and service charges shall be levied as a
special assessment against the real property, shall become a lien
thereon, and shall be placed on the tax roll with the same effect
as other City taxes unless the Common Council otherwise determines
after notice and opportunity to be heard as hereinafter set forth.
C.
Charges for the following services rendered by the City of Fox Lake
and the City public utilities shall be paid within 20 days of the
date of billing:
D.
E.
If the amount due to City utilities for services listed in Subsection C(5) is not paid when due, the City utilities shall send a notice of the delinquent bill to the customer and to the property owner. If the bill is still delinquent by the month of October of the billing year, the City utilities shall send a notice of the delinquent bill to the customer and the property owner by certified mail.[2]
F.
The notice referred to in Subsection D shall contain the following statement: "You are entitled to a hearing before the Common Council, or committee thereof, of the City of Fox Lake to dispute the amount of this charge. You must request this hearing by notifying the City Clerk in writing within 10 days of the date of this notice."[3]
G.
The notice sent by certified mail referred to in Subsection E shall contain the following statement: "You are entitled to a hearing before the Common Council, or committee thereof, of the City of Fox Lake to dispute the amount of this charge. You must request this hearing by notifying the City Clerk in writing within 10 days of the date of this notice."[4]
H.
I.
At the time of the hearing referred to in Subsection H, the Common Council, or committee thereof, shall hear all evidence brought before it concerning the correctness of the amount billed by the City of Fox Lake in accordance with this section. At the conclusion of this hearing, the Common Council, or committee thereof, shall decide the amount due the City, and all parties in attendance shall be notified of the decision.
J.
If the amount determined to be due to the City after the hearing referred to in Subsection I is not paid within five days from the date of the Council's or committee's decision, then this amount shall become a lien upon the real estate served by the services referred to in Subsection C. This shall be accomplished pursuant to the power granted to the City of Fox Lake by § 66.0703, Wis. Stats.
K.
If a hearing is not requested in accordance with this section, the amount due the City of Fox Lake or the City public utilities shall become a lien upon the real estate served by the services referred to in Subsection C upon the expiration of 12 days from the mailing of the notice referred to in Subsections F and G.
A.
Pursuant to the authority of § 74.47(2), Wis. Stats., the
City hereby imposes a penalty of 0.5% per month or fraction of a month,
in addition to the interest prescribed by § 74.47(1), Wis.
Stats., on all overdue or delinquent personal property taxes retained
for collection by the City or eventually charged back to the City
by the county for purposes of collection under § 74.42,
Wis. Stats.
B.
This penalty of 0.5% per month or fraction of a month shall apply
to any personal property taxes which are overdue or delinquent.
A.
Purpose. It is in the interest of the City of Fox Lake to adopt a
policy to ensure continuous prudent deposits and investments of available
City funds. The Common Council of the City of Fox Lake establishes
the following policies in the public interest for the deposit and
investment of available City funds.
B.
Public depositories.
(1)
Designation. The Common Council shall, by ordinance or resolution,
designate one or more public depositories, organized and doing business
under the laws of this state or federal law and located in Wisconsin,
in which the City Treasurer shall deposit all public moneys received
by her/him.[1]
(2)
Limitations. The resolution or ordinance designating one or more
public depositories shall specify whether the moneys shall be maintained
in time deposits subject to the limitations of § 66.0603(1m),
Wis. Stats., demand deposits or savings deposits, and whether a surety
bond or other security shall be required to be furnished under § 34.07,
Wis. Stats., by the public depository to secure the repayment of such
deposits. Not more than $500,000 shall be deposited in any one public
depository, unless specifically authorized by the Common Council.
(3)
Deposits. The City Treasurer shall deposit public moneys in the name
of the City of Fox Lake in such public depositories designated by
the Common Council and subject to the limitations hereinabove set
forth.[2]
(4)
Withdrawals. Withdrawals or disbursements by the City Treasurer of
moneys deposited in a public depository shall be made as provided
by § 66.0607(1) to (5), Wis. Stats. The City Treasurer is
authorized, at her/his discretion, to process periodic payments through
the use of money transfer techniques as set forth in § 66.0607(3m),
Wis. Stats.[3]
C.
Investments.
(1)
Management. Subject to the provisions of this policy, the City Treasurer
shall have control of and discretion in the investment of all City
funds that are not immediately needed and are available for investment.[4]
(2)
Intent. It is the intent of the Common Council that the City Treasurer
utilize a wise and prudent cash management system within the level
of her/his expertise in such a manner to ensure maximum investment
earnings while at the same time be able to respond promptly to authorized
expenditures. Safety, liquidity and yield will be the prime requisites
for the investment of City funds.[5]
(3)
Scope. This policy is limited in its application to funds which are
not immediately needed and are available for investment. Other funds,
the investment of which is subject to special federal and/or state
laws and regulations, shall be invested in accordance with such laws
and regulations to the extent they may be inconsistent with the provisions
of this policy.
(4)
Responsibility. In exercising her/his investment responsibilities,
the City Treasurer shall exercise the care, skill, prudence and diligence
under the circumstances then prevailing that a prudent person acting
in a similar capacity, having the same resources, and familiar with
like matters in the management of a similar activity, with a like
purpose, would exercise.[6]
(5)
Investments. The investment of City funds shall be in accordance
with §§ 34.01(5) and 66.0603(1m), Wis. Stats., as follows:
(a)
Certificates of deposit. City funds may be invested in certificates
of deposit maturing within one year or less from the date of investment
issued by any banks, savings and loan associations or credit unions
which are authorized to transact business in the State of Wisconsin.
The financial institution must have been designated as a public depository
of the City by resolution or ordinance of the Common Council.
(b)
Government bonds and securities. City funds may be invested
in United States government bonds or securities which are direct obligations
of or guaranteed as to principal and interest by the federal government
and bonds or securities which are obligations of any agency, commission,
board or other instrumentality of the federal government, where principal
and interest are guaranteed by the federal government. The securities
must be purchased through financial institutions authorized to conduct
business in the State of Wisconsin and placed in safekeeping in a
segregated account in the City's name at any designated public depository
or approved financial institution.
(c)
Government investment pool. City funds may be invested in the
Wisconsin Local Government Pool Investment Fund without restriction
as to the amount of deposit or collateralization.
(d)
Repurchase agreements. City funds may be invested in repurchase
agreements in financial institutions authorized to conduct business
in the State of Wisconsin. Repurchase agreements can only be made
in securities which are direct obligations of or guaranteed as to
principal and interest by the federal government and securities which
are obligations of an agency, commission, board or other instrumentality
of the federal government, where principal and interest are guaranteed
by the federal government. Securities purchased by a repurchase agreement
must be placed in safekeeping in a segregated account in the City's
name at any designated public depository or approved financial institution.
(e)
Wisconsin Investment Trust. City funds may be invested in the
Wisconsin Investment Trust without restrictions as to the amount of
deposit or collateralization.
(f)
Savings deposit. City funds may be temporarily invested in savings
deposits.
(g)
Securities. In accordance with 1987 Wisconsin Act 399, the City
Treasurer may invest in private securities which are senior to, or
on a parity with, a security of the same issuer which is rated highest
or second highest by Moody's Investors Service, Standard & Poor's
Corporation or other similar nationally recognized rating agency.[7]
D.
Miscellaneous.
(1)
Liability. Notwithstanding any other provision of law, the City Treasurer
who deposits public moneys in any public depository, in compliance
with § 34.05, Wis. Stats., is, under the provisions of § 34.06,
Wis. Stats., relieved of any liability for any loss of public moneys
which results from the failure of any public depository to repay to
the public depositor the full amount of its deposits, thus causing
a loss as defined in § 34.01(2), Wis. Stats.[8]
(2)
Definitions. Words or phrases shall, insofar as applicable, have
the meaning set forth in § 34.01, Wis. Stats., as amended.
(3)
Conflicts. This section is enacted in accordance with the provisions
of Ch. 34 and §§ 66.0603 and 66.0607, Wis. Stats. In
case of conflict, the state laws shall prevail.
