[Adopted as Title 3, Ch. 1, of the 1994 Code]
A.
There shall be a fee as prescribed by Common Council for processing
checks made payable to the City that are returned because of insufficient
funds in the account in question.
B.
Collection costs and attorneys' fees shall be added to the principal
amounts of unpaid bills owed to the City that are placed with collection
agencies.
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.
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 calendar year shall be the fiscal year.
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.
(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]
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.
D.
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).
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.
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]
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]
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]
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]
(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]
C.
Approval of the Common Council shall be required for the following
purchases:
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]
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:
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]
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]
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]
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]
