[Amended by Ord. No. 76-3; Ord. No. 92-76]
A. Aggregate tax stated on roll. Pursuant to § 70.65, Wis.
Stats., the City Clerk shall, in computing the tax roll, insert only
the aggregate amount of state, county, school and local taxes in a
single column in the roll opposite the parcel or tract of land against
which the tax is levied or, in the case of personal property, in a
single column opposite the name of the person against whom the tax
is levied.
[Amended 7-5-2022 by Ord. No. 22-63]
B. Use of abbreviated legal description. Pursuant to § 70.86,
Wis. Stats., the Council hereby authorizes the City Assessor to use
an abbreviated legal description system as set forth in § 70.25,
Wis. Stats., to prepare the assessment and tax rolls and to use on
the tax bills which are mailed to the owners of real estate within
the City.
No public board or commission having charge and management of
a City department, utility or public property, and which board or
commission may have authority by ordinance or statute to approve expenditures
against any fund whatsoever which is in the City treasury, shall grant
to any member of said board or commission any salary or wage which
is designated or intended to compensate such member or members for
services as a member or members of said board or commission, unless
such salary or wage shall have been first approved by a majority vote
of all members of the Common Council and the amount of such salary
or wage fixed by ordinance.
[Amended by Ord. No. 89-30; Ord. No. 97-40]
A. At each second regular Common Council meeting of the month, the Finance
Director/Treasurer shall provide a report of all expenditures made
in the prior month.
[Amended 7-5-2022 by Ord. No. 22-63; 2-21-2024 by Ord. No. 24-06]
B. All final retainage payments for construction projects will be held
until they have been presented to the Common Council for approval.
[Amended 7-5-2022 by Ord. No. 22-63; 2-21-2024 by Ord. No. 24-06]
C. Section 66.0609, Wis. Stats., is hereby adopted except as amended
by the purchasing policy.
The calendar year shall be the fiscal year.
[Amended by Ord. No. 90-115A; Ord. No. 97-41]
A. On or before September 1 of each year, each officer, department or
board shall file with the City Treasurer:
[Amended 7-5-2022 by Ord. No. 22-63]
(1) An itemized statement of disbursements made to carry out the powers
and duties of the office, department or board during the preceding
fiscal year; and a detailed statement of the receipts and disbursements
on account of any special fund under the supervision of the officer,
department or board during that year, and the condition and management
of those funds; and
(2) Detailed estimates of the same matters for the current fiscal year
and for the ensuing fiscal year. The statements shall be presented
in the form prescribed by the City Treasurer and shall be designated
as the "departmental estimates" and shall be as nearly uniform as
possible for the main divisions of all departments.
B. The Mayor shall consider the departmental estimates in consultation
with the department head and shall then determine the total amount
to be recommended in the budget for the department or activity.
C. On or before September 20 of each year, the Mayor shall prepare and
submit to the Finance Committee a proposed budget of the City for
the ensuing fiscal year. The proposed budget shall include:
(1) The expense of conducting each department and activity of the City
for the ensuing fiscal year and corresponding items for the current
year and last preceding fiscal year, with reasons for increases and
decreases recommended as compared with appropriations for the current
year.
(2) An itemization of all anticipated income of the City from sources
other than general property taxes and bond issues, 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 years.
(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) Other information as may be required by the Common Council, Finance
Committee and/or state law. The Finance Committee shall provide a
reasonable number of copies of the proposed budget for distribution
to citizens.
D. The Finance Committee shall submit to the Common Council, after it
has reviewed the budget and made recommended changes, the draft of
an appropriation resolution providing for the expenditures proposed
for the ensuing fiscal year. On submission of the proposed appropriation
resolution to the Common Council, it shall be deemed to have been
regularly introduced to the body.
E. The City Clerk shall publish as a Class 1 notice, under Ch. 985,
Wis. Stats., a budget summary in the form prescribed by the Mayor
and by § 65.90(3)(b), Wis. Stats. The notice shall also
indicate where the proposed budget in detail is available for public
inspection and the time and place at which a public hearing on the
proposed budget is to be conducted. The Common Council shall, not
less than 15 days after publication of the budget summary, hold a
public hearing on the proposed budget. Following the public hearing,
the proposed budget may be changed without the requirement of a two-thirds
vote as provided under § 65.90(5)(a), Wis. Stats.
[Amended 7-5-2022 by Ord. No. 22-63]
F. Upon written recommendation of the Mayor, the Common 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 the transfer shall be given by
publication within 10 days thereafter in accordance with § 65.90(5)(a),
Wis. Stats.
[Amended by Ord. No. 79-40; Ord. No. 91-36; Ord. No. 97-41]
A. 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 Wisconsin Statutes. 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.
B. Council approval required for certain expenditures. The Common Council
may approve all expenditures as required by the purchasing policy.
C. Mayor's approval required for certain expenditures. The Mayor may
approve all expenditures as defined by the purchasing policy.