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 §
56-4 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 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, Village Treasurer and their 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, Village
Treasurer, or their designees a minimum of one business day in advance.
A fee as set by the Village Board shall be charged for compiling this
information. In providing this service, the Village of Brandon and
its officials assume no liability for such service nor is any warranty
intended or implied.
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 and 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 Village Clerk and Village 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 financial
records of the office of the Village Clerk and Village Treasurer,
include the Village's public utilities, Police Department records,
and any other books of any boards, commissions, officers or employees
of the Village handling Village monies.
No agent of the Village of Brandon 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 shall keep a record of such employment and purchase
orders and shall charge them against the proper appropriation.