[Adopted as Title 3, Ch. 1, of the 1994 Code]
A. 
Bond eliminated. The City of Monona elects not to give the bond on the City Administrator in his or her capacity as City Treasurer-Finance Director 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. 
Budget preparation.
(1) 
Budget schedule. The Finance Committee shall recommend and the Council shall adopt a schedule for the preparation and consideration of the budget for the next fiscal year. The budget schedule shall include specific dates for:
(a) 
Completion of commission, committee and board consideration of the budget;
(b) 
Public review by the Finance Committee on a consolidated budget of expenditures and revenues;
(c) 
Common Council Committee of the Whole and public hearing on the budget as recommended by the Finance Committee;
(d) 
A recommendation by the Finance Committee and action by the Council for any referendum pertaining to the budget; and
(e) 
The public hearing on the budget as required by the Wisconsin Statutes.
(2) 
Commission, committee, board and authority recommendations. Each of the various boards, committees and commissions, authorities and departments shall prepare a list of expenditures and anticipated revenues for the next fiscal year together with recommended policy changes and priorities. Department heads are encouraged to work closely with their respective commissions, committees and boards, and the general public is to be encouraged to participate in deliberations on the budget.
(3) 
Finance Committee deliberations. The Finance Committee shall prepare a consolidated budget of expenditures and anticipated revenues and hold a public review on the consolidated budget. Department heads, commission chairs, and commission members are to be encouraged to participate in the Finance Committee deliberations and reviews.
(4) 
Council Committee of the Whole and hearing. The Common Council shall convene as a Committee of the Whole to discuss the proposed financial budget, recommended policy changes, and priorities as recommended by the Finance Committee concurrently with a public hearing.
(5) 
Recommendation for a referendum. The Finance Committee shall recommend and the Common Council shall take action on any request for a public referendum pertaining to the budget.
(6) 
Council public hearing. The Common Council shall hold a public hearing on the budget in accordance with the Wisconsin Statutes and Subsection C below.
B. 
Contents of budget.
(1) 
Indebtedness; appropriations; revenue. Such budget shall list all existing indebtedness and all anticipated revenue from all sources during the ensuing year and shall likewise list all proposed appropriations for each committee, commission, authority and department, and any activity accounts during the ensuing year.
(2) 
Actual and projected revenue and expenditures. Such budget shall also show actual revenues and expenditures for the preceding year, actual revenues and expenditures for not less than the first six months of the current year and estimated revenues and expenditures for the balance of the current year.
(3) 
Salaries. Such budget shall also show in a separate schedule the proposed salary for each salaried employee of the City. This schedule shall be considered part of the budget when adopted.
(4) 
Unexpended funds. Such budget shall also show for informational purposes any anticipated, unexpended or unappropriated balances and surpluses.
C. 
Public inspection and hearing.
(1) 
Applicability. This subsection pertains only to the Council public hearing referred to in Subsection A(6) above.
(2) 
Notice. A summary of such budget and notice of the place where such budget is available for public inspection and notice of the time and place for holding the public hearing thereon shall be published in the official City newspaper at least 15 days prior to the time of such public meeting. All notices and copies of the budget summary shall indicate that a detailed budget is available for inspection at the office of the City Clerk.
(3) 
Hearing. Not less than 15 days after the publication of the proposed budget and the notice of hearing thereon, a 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) 
Budget summary. Copies of the summary budget shall be available to all who attend the public hearing or who make a specific request following the above fifteen-day notice. Copies of the detailed budget shall be made available to the press prior to the public hearing, and at least three copies of the detailed budget shall be available for the public at the hearing.
Upon written recommendation of the Mayor or a standing committee of the Council, the Council may at any time, by a 2/3 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 10 days thereafter in the official newspaper of the City. However, transfers between budget line items shall not require such approval, provided the total program expenditures are within the parameters of the approved budget.
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 § 63-4 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 Common Council shall designate by resolution the public depository or depositories within this state within which City funds shall be deposited, and when the money is deposited in such depository in the name of the City, the City Administrator or other designated City officials and bonding company shall not be liable for such losses as are defined by state law. The City Administrator shall invest and the interest arising therefrom shall be paid into the City treasury. A copy of the resolution designating public depositories shall be filed annually with the State Commissioner of Banking.
A. 
General requirements. All disbursements from the City Treasurer in satisfaction or payment of any bills, charges against the budget or other financial claims against the City shall be made pursuant to § 66.0607, Wis. Stats., except as modified or supplemented by this section or other provision of this Code or the Wisconsin Statutes.
B. 
Approvals required. The following approvals shall be required for disbursements from the City treasury:
(1) 
Payments of each and every claim must be audited and approved by the City Treasurer as a property charge against the treasury. The Treasurer shall endorse his or her approval on each claim only after having determined that the following conditions have been complied with:[1]
(a) 
That funds are available therefor pursuant to the budget approved by the Council.
(b) 
That the item or service covered by such claimant has been duly authorized by the proper City official or department head.
(c) 
That the item or service has been actually supplied or rendered in conformity to such authorization.
(d) 
That the claim is just and valid pursuant to law.
(e) 
That such proof and evidence necessary in the discretion of the Treasurer to support the foregoing has been submitted.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
(2) 
All claims submitted to and audited by the Treasurer pursuant to Subsection B(1) above shall be submitted to the Finance Committee for approval or disapproval. The Treasurer shall submit a list of the bills, charges, appropriations and claims showing the date of each claim, name and address of the claimant, purpose and amount. The Finance Committee may request proof and evidence to support the claim prior to its approval.[2]
[2]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
(3) 
Except as provided in Subsections G and H, payments made in any other manner than prescribed in Subsection B(1) and (2) shall be subject to the special vote and roll call requirements of this Code.
C. 
Facsimile signatures authorized.[3]
(1) 
The signatures of the Mayor, Administrator and Treasurer affixed to order checks of the City shall be facsimile signatures of such officers adopted by them and approved by the Council on motion. The use of such facsimile signatures shall not relieve any of such officials from any liability to which they are otherwise subject, including the unauthorized use thereof.
(2) 
Upon enactment of this section and Council approval of facsimile signatures adopted by the Mayor, Administrator and Treasurer, the City Clerk shall file a certified copy of this Subsection C and of the approved facsimile signatures with the public depositories of the City.
[3]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
D. 
Vouchers. All vouchers or orders against the City treasury shall be signed by the City Treasurer, attesting that the provisions of Subsection B have been complied with, except where the provisions of Subsection B(3) apply.[4]
[4]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
E. 
Bonds. The Clerk and Treasurer shall be covered by a fidelity bond of not less than $5,000.
F. 
Tort claims. Compliance with the provisions of this section shall not relieve any claimant from compliance with the provisions of § 62.25, 893.80 or 895.46, Wis. Stats.
G. 
Payment of regular wages or salaries. Payment of regular wages or salaries pursuant to the budget and salary schedule adopted by the Council shall be made by payroll, verified by the City Clerk under Subsection B(1), and filed in time for payment on the regular payday. The Clerk shall submit the schedule of salary and wage payments made to the Finance Committee.
H. 
Investments. The provisions of this section shall not apply to disbursements of City funds for purposes of investment under § 66.0603(1m), Wis. Stats.
The City Administrator and City Treasurer may invest any City funds not immediately needed, pursuant to §§ 66.0603(1m) and 219.05, Wis. Stats., provided that investment of surplus funds in the local government pooled investment or local government trust investment funds shall be subject to prior approval under § 63-8B(1) and (2).
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
A. 
The City Clerk, Treasurer or their designees 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 Finance Committee.
B. 
Upon the payment of any money (except for taxes as herein provided), the City Clerk, Treasurer or their designees shall make out a receipt in duplicate for the money so received. The City Clerk, Treasurer or their designees 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 or to the City Administrator shall be safeguarded in such manner as the Common Council shall direct.
The City Clerk or Treasurer 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 one business day is required for preparation of a statement of real property status. There shall be a fee as prescribed by the City's Fee Schedule for compiling such information, to be paid at the time of the request being made.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
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, except in the case of ambulance billings. 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, which shall be entered on the tax roll as a special charge and become a lien upon real estate.
A. 
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 Administrator 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.
B. 
The audit shall include a separate review of the financial records and a statement of opinion on the financial reports together with a management letter detailing improvements that can be made in the financial administration of the City, the City Water Utility, the City Sewer Utility and the City Stormwater Utility. If deemed necessary or advisable by the Finance Committee, the audit contract may be expanded to include an operational review of one or more aspects of the City or City Water Utility, City Sewer Utility or City Stormwater Utility operations.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
C. 
Copies of the completed audit report shall be transmitted to the Mayor and Council members within 10 days of receipt. Copies will also be placed on file in the Monona Library and with the City Clerk.
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 Administrator shall keep a record of such employment and purchase orders and shall charge them against the proper appropriation.
A. 
Tax roll preparation. Pursuant to § 70.65(2), Wis. Stats., the City Treasurer 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.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
B. 
Time for payment and penalty. Real estate taxes shall be paid in accordance with state law. Taxes may be paid in advance pursuant to state law.
C. 
Receipt of tax monies. After noting the payment of taxes upon the tax roll, the City Treasurer shall issue a signed receipt to the taxpayer, a duplicate thereof to be left in the book of receipts. The receipt shall show the aggregate amount of taxes in a single column and the separate proportion or rate of taxes levied for state, county, local, school or other purposes.[2]
[2]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
A. 
Subject to the limitations contained in § 62.15, Wis. Stats., the City Administrator is authorized and empowered to make the following purchases in behalf of the City without the prior approval of the Common Council:
(1) 
Office machines, maintenance equipment and services and other specifically budgeted capital or operating items previously approved in the budget in a sum not to exceed the budgeted amount or $25,000 each, whichever is lesser;[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
(2) 
Gasoline, road gravel, street patching material, salt, office supplies and other recurring expenses needed in the usual and ordinary operation of the City government and its several departments in a sum not to exceed the budgeted amount for each such purchases;
(3) 
Supplies and miscellaneous equipment in a sum not to exceed the budgeted amount.
B. 
The City Administrator may delegate the authority to make individual purchases not exceeding $2,500 to duly appointed department heads for operating supplies, provided that the purchase amount is within the department operating budget.[2]
[2]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
C. 
Approval of the Common Council shall be required for the following purchases:
(1) 
When the cost of an item exceeds $25,000;[3]
[3]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
(2) 
When the cost of an item exceeds the budgeted amount or will cause the particular budget account to be overdrawn;
(3) 
When equipment other than that which was budgeted for is required;
(4) 
When a vendor has attempted to exert undue influence.
D. 
All purchases made pursuant to this section, excepting Subsection B, shall be initiated by purchase order.
E. 
Payment of invoices for purchases made pursuant to this section shall be in accordance with § 63-8.
F. 
The City Administrator may make line item budget adjustments that do not exceed $1,000.
Pursuant to § 62.15(1), Wis. Stats., the Common Council, by vote of 3/4 of all the members thereof, may determine that any class of public construction or any part thereof may be done directly by the City without submitting the same for bids.
A. 
In addition to other methods provided by law, it is hereby provided that special charges/assessments for delinquent utility bills may be levied in accordance with the provisions of this section, which are hereby adopted pursuant to § 66.0627, Wis. Stats.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
B. 
Delinquent utility bills and service charges shall be levied as a special assessment against the real property, shall become a lien thereon, and 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 Monona and the City's public utilities shall be paid within 20 days of the date of billing, all other items within 30 days of the date of billing:
(1) 
Snow and ice removal.
(2) 
Weed elimination.
(3) 
Garbage and refuse collection, disposal and landfill dumping fees.
(4) 
Repair of sidewalks, curb and gutter.
(5) 
Charges for water and sewer service.
D. 
If the amounts due to the City of Monona for services listed in Subsection C(1) through (4) are not paid when due, the City shall send a notice of the delinquent bill.
E. 
If the amount due to the 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 pursuant to § PSC 185.37, Wis. Adm. Code. 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.[2]
[2]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
F. 
The notice referred to in Subsection D shall contain the following statement:
"You are entitled to a hearing before the Finance Committee of the City of Monona 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]
[3]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
G. 
In the event of a request for hearing, the City Clerk shall set the date and time for hearing upon receiving a written request under Subsection F.[4]
[4]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
H. 
At the time of the hearing referred to in Subsection G, the hearing authority shall hear all evidence brought before it concerning the correctness of the amount billed by the City of Monona in accordance with this section. At the conclusion of this hearing, the hearing authority shall decide the amount due the City, and all parties in attendance shall be notified of the decision.
I. 
If the amount determined to be due the City after the hearing referred in Subsection H is not paid within five days from the date of the hearing authority's decision, then this amount shall be 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 by § 66.0627, Wis. Stats.[5]
[5]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
J. 
If a hearing is not requested in accordance with this section, the amount due the City of Monona or the City's public utilities shall become a lien upon the real estate served by the services referred to in Subsection C upon the expiration of 10 days from the mailing of the notice referred to in Subsections E and F.[6]
[6]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).