[HISTORY: Adopted by the Village Board of the Village of
Coloma 6-30-1994 as Title 2, Ch.
5, of the 1994 Code. Amendments noted where applicable.]
A.
Aggregate tax stated on roll. Pursuant to § 70.65(2), Wis.
Stats., the Clerk/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.
B.
The county clerk, unless a different official is designated by the
county board, shall procure and furnish tax receipts, prescribed under
§ 70.09(3), to each taxation district treasurer in the county.
The taxation district treasurer shall use the tax receipts so furnished.
If requested under § 74.09(3)(g), the taxation district
treasurer shall mail a copy of the tax receipt to the requester.[1]
A.
Bond eliminated. The Village of Coloma elects not to give the bond
on the Clerk/Treasurer provided for by § 70.67(1), Wis.
Stats.
B.
Village liable for default of Clerk/Treasurer. Pursuant to § 70.67(2),
Wis. Stats., the Village shall be obligated to pay, in case the Clerk/Treasurer
shall fail to do so, all state and county taxes required by law to
be paid by such Clerk/Treasurer to the county treasurer.
A.
Departmental estimates. When requested by the Finance Committee each
year, each officer, department and committee shall file with the Clerk/Treasurer
an itemized statement of disbursements made to carry out the powers
and duties of such officer, department or committee during the preceding
fiscal year, and a detailed statement of the receipts and disbursements
on account of any special fund under the supervision of such officer,
department or committee during such year, and of the conditions and
management of such fund; also detailed estimates of the same matters
for the current fiscal year and for the ensuing fiscal year. Such
statements shall be presented in the form prescribed by the Clerk/Treasurer
and shall be designated as "Departmental Estimates," and shall be
as nearly uniform as possible for the main division of all departments.
B.
Finance Committee to prepare. Each year, the Finance Committee of
the Village Board shall prepare and submit to the Board a proposed
budget presenting a financial plan for conducting the affairs of the
Village for the ensuing calendar year. The budget shall include the
following information:
(1)
The expense of conducting each department and activity of the Village
for the ensuing fiscal year and corresponding items for the current
year and last preceding fiscal year with reasons for increase and
decrease recommended as compared with appropriations for the current
year.
(2)
An itemization of all anticipated income of the Village from sources
other than general property taxes and bond issues, with a comparative
statement of the amounts received by the Village from each of the
same or similar sources for the last preceding and current fiscal
year.
(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)
Such other information as may be required by the Board and by state
law.
C.
Copies of budget. The Village shall provide a reasonable number of
copies of the budget thus prepared for distribution to citizens.
D.
Hearing. The Finance Committee shall submit to the full Village Board
at the time the annual budget is submitted the draft of an appropriation
ordinance providing for the expenditures proposed for the ensuing
fiscal year. Upon the submission of the proposed appropriation ordinance
to the Board, it shall be deemed to have been regularly introduced
therein. The Board shall hold a public hearing on the budget and the
proposed appropriation ordinance as required by law. Following the
public hearing, the proposed appropriation ordinance may be changed
or amended and shall take the same course in the Board as other ordinances.
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 two-thirds vote of
the entire membership of the Village Board. Notice of such transfer
shall be given by publication of a Class 1 notice within 15 days after
any change is made.
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 § 59-4 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 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 appropriations 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 Board shall designate the public depository or depositories
within this state within which Village funds shall be deposited, and
when the money is deposited in such depository in the name of the
Village, the Clerk/Treasurer and bondsman shall not be liable for
such losses as are defined by state law. The interest arising therefrom
shall be paid into the Village treasury.
A.
Disbursements from the Village treasury shall be by order check.
No such check shall be released to the payee, nor shall such be valid,
unless signed by the Clerk/Treasurer and countersigned by the Village
President. In lieu of personal signatures, there may be affixed on
such order check the facsimile signature of such persons adopted by
them and approved by the Village Board, but the use of such facsimile
signature shall not relieve any such official from any liability to
which he/she is otherwise subject, including the unauthorized use
thereof.
B.
Except as provided in Subsection C of this section, all disbursements shall be made by the Clerk/Treasurer after the preparation of a written order, provided that proper vouchers have been filed.
C.
Whenever any committee, commission or board of the Village is vested
with the exclusive control and management of a fund, including the
audit and approval of payments therefrom, independently of the Village
Board, such payments shall be made by order checks issued by the Clerk/Treasurer
upon the filing with him/her of certified bills, vouchers or schedules
signed by the proper officers of such committee, commission or board,
giving the name of the claimant and the amount and nature of each
payment.
D.
Withdrawal or disbursement of monies deposited in a public depository
by a treasurer other than the official Clerk/Treasurer shall be by
check signed by the person or persons designated by written authorization
of the Village Board. Any public depository shall be fully warranted
and protected in making payments in accordance with the latest authorization
on file therewith.
E.
The Clerk/Treasurer shall not issue any order in excess of funds
available or appropriated for the purposes for which such order is
drawn, unless authorized by a resolution adopted by the affirmative
vote of a two-thirds majority of all members of the Village Board.
