[Adopted 12-15-2009 by Ord. No. 1054 as Secs. 1-9-1 through 1-9-6 of the
2009 Code of Ordinances]
The calendar year shall be the fiscal year.
[Amended 12-18-2012 by Ord. No. 1103]
A.
Aggregate tax stated on roll. Pursuant to § 70.65(2), Wis.
Stats., the 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.
B.
Personal property taxes not paid when due shall accrue interest at
a rate of 1% per month from the date due until the date paid. Said
interest shall accrue on any unpaid balance of the personal property
taxes not paid when due.
A.
Claims to be certified.
(1)
Claims to be presented to the City, excepting claims which are subject
to § 893.80, Wis. Stats., may be paid by the City Clerk,
provided the City Manager first audits and approves each claim as
a proper charge against the treasury and endorses his or her approval
on the claim, and provided further that the City Manager has determined
that the following conditions have been complied with:
(a)
That funds are available therefor pursuant to the budget approved
by the City Council;
(b)
That the item or service covered by the claim has been duly
authorized by the proper official, department head or board or commission;
(c)
That the item or service has been actually supplied or rendered
in conformity with such authorization; and
(d)
That the claim is just and valid.
(2)
The City Manager may require the submission of such proof and evidence
to support the claim presented to the City as may be deemed appropriate
under the circumstances. The City Manager may designate the City Clerk
to perform any of the duties required of him or her by this subsection.
B.
Council review. The Clerk shall file with the City Council not less than monthly a list of the claims approved and paid pursuant to Subsection A of this section showing the date paid, the name of the claimant, the purpose of the claim and the amount paid. The Council may act on any claim which has been presented to the City, but which has not been paid pursuant to the procedures set forth in Subsection A of this section. Annually, the City Council shall authorize an annual detailed audit of its financial transactions and accounts by a public accountant licensed under Chapter 442, Wis. Stats. No action need be taken by the City Council on any items presented to the City except those items which have not been paid pursuant to this section.
[Amended 12-18-2012 by Ord. No. 1103]
C.
Payment of regular wages or salaries. Regular wages or salaries of
the City officers and employees shall be paid by payroll, certified
by the proper City official, department head or commission and filed
with the City Clerk in time for payment of the regular payday.
A.
Format. Effective fiscal year 1995, the City will adopt and utilize
a modified program budget system.
B.
Budget programs. The basic programs established under the program
budget system are as shown below; however, the City Council retains
the authority to create additional programs from time to time at their
discretion.
C.
Program directors. Each program identified in Subsection B, above, will have a designated program director. Whenever possible, the program director will be the department director. The City Manager will designate the program director by name and position.
D.
Subprograms assigned. The City Manager will determine which subprograms
are assigned to a specific program.
F.
Department estimates. On or before August 1 of each year, each program
director, officer, department or board shall file with the Treasurer
an itemized statement of disbursements made to carry out the powers
and duties of such officer or department 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
or department during such year, and of the condition and management
of such fund; also detailed estimates of the same matters for the
current fiscal year and for the ensuing five fiscal years. Such statement
shall be presented in the form prescribed by the Treasurer and shall
be as nearly uniform as possible for the main divisions of all departments.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
G.
City Manager to consider estimates. The City Manager shall consider
such departmental estimates in consultation with the department head,
and shall then determine the total amount to be recommended in the
budget for such department or activity for the ensuing fiscal year
and four subsequent fiscal years.
H.
Contents of budget. On or before October 1 of each year, the City
Manager shall prepare and submit to the Council a proposed budget
presenting a financial plan for conducting the affairs of the City
for the ensuing five calendar years.
(1)
The
budget shall include the following information:
(a)
The expense of conducting each department and activity of the
City for the ensuing five fiscal years 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.
(b)
An itemization of all anticipated income of the City from sources
other than general property taxes and bonds issued for the ensuing
five fiscal years, 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.
(c)
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 for the ensuing fiscal years.
(d)
Such other information as may be required by the Council and
by state law.
(2)
The
Council shall provide a reasonable number of copies of the budget
thus prepared for distribution to citizens.
I.
Hearing. The City Manager shall submit to the Council 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, the Council
shall hold a public hearing on the budget and the proposed appropriation
ordinance for the ensuing fiscal year 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 Council as other
ordinances.
A.
With the exception of the operations account, upon written recommendation
of the City Manager or by unilateral City Council action, the City
Council may at any time, by a 2/3 vote of the entire membership, transfer
any portion of any unencumbered balance of any appropriation to any
other purpose or object. Notice of such transfer shall be given by
publication within eight days thereafter in the official City newspaper.
B.
Program directors, as identified in § 89-4B (except library), are authorized to transfer any unencumbered balance from any subaccount in the operations account to any other subaccount within the operations account.
C.
Library. Upon passage of the allocation ordinance by the City Council,
all library monies will be allocated to the library fund. Expenditures
from this fund will be in accordance with Wis. Stats. § 43.58.
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 in § 89-5 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 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.
