The calendar year shall be the fiscal year.
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 by a 2/3 vote of the
entire membership of the Council pursuant to § 65.90(5),
Wis. Stats. Notice of such transfer shall be given by publication
within 10 days thereafter in the official City newspaper.
The City Clerk shall receive all cash and checks due to the
City and for related accounts, such as taxes and licenses and permits,
checking for accuracy as to amounts and balancing with receipts and
other appropriate documents.
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 §
3.05 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 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.
[Amended 7-9-2013 by Ord. No. 573]
(1) Alternative system of approving claims.
(a) Payments
may be made from the City treasury after the City Clerk 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:
1. That
funds are available therefor pursuant to the budget approved by the
Common Council.
2. That
the item or service covered by such claim has been duly authorized
by the proper official, department head or board, committee of commission.
3. That
the item or service has been actually supplied or rendered in conformity
with such authorization.
4. That
the claim is just and valid pursuant to law. The Clerk may require
the submission of such proof and evidence to support the foregoing
as in that officer's discretion may be deemed necessary.
(b) The
Clerk shall file with the Common Council not less than monthly a list
of the claims approved, showing the date paid, name of claimant, purpose
and amount.
(c) The
Common Council shall authorize an annual detailed audit of the City's
financial transactions and accounts by a public accountant licensed
under Ch. 422, Wis. Stats., and designated by the governing body.
(d) The
Clerk shall be covered by a fidelity bond of not less than $5,000.
(e) The
authority of this subsection does not apply to claims referenced in
§ 893.80, Wis. Stats.
(f) This
subsection is adopted under the provisions of § 66.044 Wis.
Stats., which precludes the claim procedure required by §§ 61.25(6),
61.51, 62.09(10), 62.11, and 62.12, Wis. Stats., and other relevant
provisions, except § 893.80, Wis. Stats.
(2) Payment of regular wages and certain bills. Regular wages or salaries
of City officers and employees shall be paid by payroll, verified
by the proper City official in time for payment on the regular payday.
The City Treasurer shall pay, when due, social security and withholding
taxes, health and life insurance premiums, utility bills and contracted
services.
[Amended 12-13-2016 by Ord. No. 589]
Equipment and supplies which cost over $1,000 shall be approved
by the appropriate committee and the Council; however, emergency purchases,
not to exceed $5,000, may be approved by the department head, Mayor
and the appropriate committee chairperson.
[Amended 7-10-2012 by Ord. No. 566]
(1) Real estate taxes. Pursuant to § 74.11(2) and (5), Wis.
Stats., real property taxes for the previous year shall be paid in
full on or before January 31, or may be paid in semiannual payments,
provided that the first semiannual payment is made on or before January
31. If the total real property tax is less than $100, it shall be
paid in full on or before January 31.
(2) Personal property taxes; special assessments. There shall be no installment
payments allowed on personal property taxes or special assessments.
All taxes on personal property, except those on improvements on leased
land, shall be paid in full on or before five working days after January
31. All special assessments shall be paid in full on or before January
31.
Pursuant to § 74.47(2)(a), Wis. Stats., the Council
hereby imposes a penalty of 0.5% per month or fraction of a month,
in addition to the interest imposed under § 74.47(1), Wis.
Stats., on any overdue or delinquent personal property taxes.