[HISTORY: Adopted by the Town Board of the Town of Koshkonong
as Title 3, Ch. 1, of the 1996 Code. Amendments noted where applicable.]
[Amended 3-13-2019 by Ord. No. 1]
The Town Board of the Town of Koshkonong has the specific authority,
powers and duties pursuant to §§ 60.10, 60.20, 60.22,
60.23, 60.40, 60.41, 60.42, 60.44, 60.45, 60.46, 60.47, 65.90, 66.0601,
66.0703, 74.12, Ch. 67 and Ch. 70, Wis. Stats., to manage, supervise
and direct the fiscal operations of the Town of Koshkonong and to
develop, maintain and implement a fiscal management system for the
Town.
A.
Fiscal year; annual budget. The Town of Koshkonong fiscal year is
the calendar year. The Town budget shall be adopted annually.
B.
Preparation. The Town Board is responsible for preparation of the
proposed budget required under § 65.90, Wis. Stats. In preparing
the budget, the Town Board may provide for assistance by any person.
C.
Estimates of budget. Each elected officer and each appointed officer
responsible for a department, office, special office, committee, commission,
agency, board or other special government unit of the Town of Koshkonong
shall file with the Town Clerk, by a date established by the Town
Clerk of the Town of Koshkonong, the following for their department,
office, special office, committee, commission, agency, board or other
special government unit of the Town.
D.
Elements of budget. Each budget prepared by and approved by the Town
Board shall include the following:
(1)
All existing indebtedness.
(2)
All anticipated revenue from all sources for ensuing year.
(3)
All proposed appropriations for departments, committees, commissions
and boards, active or reserve accounts for next year.
(4)
All actual revenues and expenditures for preceding year.
(5)
All actual revenue and expenditures for not less than six months
of current year.
(6)
All estimated revenues and expenditures for the balance of the year.
(7)
All anticipated unexpended or unappropriated balances and surpluses.
(8)
Such other information as may be required by the Town Board and state
law.
E.
Elements in budget summary. Each budget summary prepared by and approved
by the Town Board shall include the following:
(1)
All expenditures by major expenditure category for the proposed budget,
the budget in effect and the budget of the preceding year.
(2)
All revenues by major revenue service for the proposed budget, the
budget in effect and the budget of the preceding year.
(4)
All beginning and year end balances for the proposed budget, the
budget in effect and the budget of the preceding year.
F.
Copies of budget. The Town shall provide a reasonable number of copies
of the budget thus prepared for distribution to citizens.
G.
Hearing. The Town Board shall conduct the budget hearing required
under § 65.90, Wis. Stats.
H.
Adoption. The Town Board shall adopt the Town budget. The Town meeting
may either retain authority to approve any tax levy needed to support
spending approved by the Town Board or may delegate the authority
to approve a tax levy to the Board.
I.
Amendment. The Town budget may be amended by the Town Board under
§ 65.90(5), Wis. Stats.
[Amended 3-13-2019 by Ord. No. 1]
The adopted budget shall not be changed after approval of the
budget except upon a roll call 2/3 vote of the entire membership of
the Town Board. Notice of such change shall be given by publication
or posted within eight days thereafter in the official Town newspaper.
No money shall be drawn from the treasury of the Town, 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 § 57-3 of this chapter. At the close of each fiscal year, any unencumbered balance of any 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 appropriation shall continue in force until the purpose for which it was made shall have been accomplished or abandoned.
The Town Board annually shall prepare a statement of the financial
condition of the Town and present the statement to the annual Town
meeting. In preparing the statement, the Town Board may provide for
assistance by any person. The statement shall include the previous
year's revenues and expenditures and the current indebtedness
of the Town.
The Town Treasurer shall maintain a finance book under § 60.33(3),
Wis. Stats.
The Town Board shall provide for financial audits under § 66.0605,
Wis. Stats.
A.
The Town Board shall develop and maintain a policy and plan, pursuant
to §§ 60.44 and 893.80, Wis. Stats., to manage and
control any legal claims against the Town of Koshkonong, its officers,
its employees and its agents. Claims for money against the Town or
against officers, officials, agents or employees of the Town arising
out of acts done in their official capacity shall be filed with the
Town Clerk as provided under § 893.80(1d), Wis. Stats. The
Town Clerk shall immediately contact the Town Chairperson regarding
the claims. The Town Chairperson shall arrange any appropriate and
necessary meeting of the Town Board for actions pursuant to §§ 60.44
and 893.80, Wis. Stats., to allow or disallow any claim. The Town
Chairperson shall, at his or her discretion, contact the Town Attorney
regarding the claim prior to the meeting of the Town Board.
B.
The Town Board shall allow or disallow the claim. Notice of disallowance
shall be made as provided under § 893.80(1d), Wis. Stats.
Disbursements from the Town treasury shall be made under § 66.0607,
Wis. Stats. No claim, account or demand for payment against the Town
shall be paid until a voucher has been filed with or prepared by the
Town Clerk. Each check representing a disbursement or transfer of
Town funds must be signed by the Town Clerk and Town Treasurer. Each
check must also be signed by the Town Chairperson.
[Amended 3-13-2019 by Ord. No. 1]
In lieu of the personal signatures of the Town Clerk, Town Treasurer
and Chairperson, there may be affixed on order checks the digital
signatures of such persons adopted by them and approved by the Town
Board, but the use of the digital signature shall not relieve such
official from any liability to which he/she is otherwise subject,
including the unauthorized use thereof.
The Town Board shall designate one or more public depositories
for depositing funds of the Town. These public depositories shall
be approved financial institutions as noted in § 66.0603,
Wis. Stats. The Treasurer and the Treasurer's surety are not
liable for loss, as defined under § 34.01(2), Wis. Stats.,
or money deposited in the name of the Town in a designated public
depository. Interest accruing from Town money in a public depository
shall be credited to the Town.
A.
The Town Treasurer, in cooperation with the Town Board, may invest
any Town long-term funds and temporary funds not immediately needed,
pursuant to §§ 66.0603(2) and 219.05, Wis. Stats.
B.
The Town Board and the Town Treasurer shall use the following criteria
in determining the financial options available for investing the financial
assets of the Town:
A.
PUBLIC CONTRACT
RESPONSIBLE BIDDER
Definitions. As used in this section, the following terms shall have
the meanings indicated:
A contract for the construction, execution, repair, remodeling
or improvement of any public work or building or for the furnishing
of materials or supplies, with an estimated cost pursuant to § 60.47,
Wis. Stats.
[Amended 3-13-2019 by Ord. No. 1]
A person who, in the judgment of the Town Board, is financially
responsible and has the capacity and competence to faithfully and
responsibly comply with the terms of the public contract.
B.
Advertisement for bids. Except as provided in Subsections D and E, the Town may not enter into a public contract unless the Town Board, or a Town official or employee designated by the Town Board, advertises for proposals to perform the terms of the public contract by publishing a Class 2 notice under Ch. 985, Wis. Stats. The Town Board may provide for additional means of advertising for bids. Pursuant to the definition of "public contract" in Subsection A above, this advertising requirement does not apply to the purchase of equipment; it applies only to the purchase of materials or supplies expected to cost an amount pursuant to § 60.47, Wis. Stats.
[Amended 3-13-2019 by Ord. No. 1]
C.
Contracts to lowest responsible bidder. The Town Board shall let a public contract for which advertising for proposals is required under Subsection B to the lowest responsible bidder. § 66.0901, Wis. Stats., applies to public contracts let under this section.
D.
Contracts with governmental entities. This section does not apply
to public contracts entered into by a Town with a municipality, as
defined under § 66.0301(1), Wis. Stats. "Municipality,"
for this section is defined as the state or any department or agency
thereof, or any city, village, town, county, school district, public
library system, public inland lake protection and rehabilitation district,
sanitary district, farm drainage district, metropolitan sewerage district,
sewer utility district, water utility district, mosquito control district,
municipal electric company, county or city transit commission or regional
planning commission.
E.
Exception for emergencies. Section 60.47(5), Wis. Stats., and this
section are optional with respect to public contracts for the repair
and construction of public facilities when damage or threatened damage
to the facility creates an emergency, as declared by resolution of
the Town Board, that endangers the public health or welfare of the
Town. This subsection does not apply if the Town Board declares that
the emergency no longer exists.
F.
Application to work by Town. This section does not apply to any public
work performed directly by the Town.
A.
The Town Treasurer 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 Town Board.
B.
Upon the payment of any money (except for taxes as herein provided),
the Treasurer shall make out a receipt for the money so received.
The Treasurer shall charge the amount thereof to the treasury and
credit the proper account. The payment of the money to any receiving
agent of the Town or to the Town or to the Treasurer shall be safeguarded
in such manner as the Town Board shall direct.
[Amended 3-13-2019 by Ord. No. 1]
The Town of Koshkonong elects not to give the bond on the Town
Treasurer provided for by § 70.67(1), Wis. Stats.
[Amended 3-13-2019 by Ord. No. 1]
The Town Clerk and Town 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, contemplated improvement, floodplain
status, violation of the building and health codes and similar information.
Any such information sought shall be provided to the person requesting
it on said form. The Town Clerk or Town Treasurer shall collect a
fee as provided in the Fee Schedule[1] payable at the time a request for compiling such information
on said form. The Town Clerk and Town Treasurer shall have a minimum
of three business days during the regular work week to satisfy such
requests. Neither the Town nor its officials assume any liability
when providing this service.
[1]
Editor's Note: Said Fee Schedule is on file in the Town office.
No agent of the Town having authority to employ, labor or to
purchase materials, supplies or any other commodities, may bind the
Town or incur any indebtedness for which the Town may become liable
without approval of the Town Board. Each such employment of purchase
order shall be drawn against a specific appropriation, the money for
which shall be available in the Town 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 Town Clerk shall
keep a record of such employment and purchase orders and shall charge
them against the proper appropriation.
Billings by the Town 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
fifteenth day of November. Bills not paid on or before the first day
of November may have added to the total amount due 1 1/2% of
said charges and may be entered on the tax roll as a special charge
and become a lien upon real estate.
A firm of certified public accountants may be employed each
year by the Town, subject to the confirmation of the Town Board to
conduct a detailed audit of the Town's financial transactions
and its books, and to assist the Town Treasurer in the management
of the Town's financial affairs. These auditors may be employed
on a calendar-year basis. The books audited shall, in addition to
the Town financial records of the office of the Town Treasurer, and
only include books of any other boards, commission, officers or employees
of the Town handling Town monies.
