[HISTORY: Adopted by the Board of Supervisors of Oneida County
by Ord. No. 53-2003. Amendments
noted where applicable.]
The Finance and Insurance Committee shall contract for an annual
independent audit of the County financial statements in accordance
with generally accepted auditing standards and the standards applicable
to financial audits in Governmental Auditing Standards issued by the
Comptroller General of the United States.
The County Board shall make annual lapsing appropriations for
the law library to purchase books or other appropriate media recommended
by the Circuit Judge.
(1) The County Board approves and designates the Local Government Pooled
Investment Fund of the State as one of the public depositories of
the County. The County Treasurer is designated as the County official
authorized to transfer funds to the State Treasurer for deposit to
the Fund; and the Deputy County Treasurer may so act if the County
Treasurer is unable to act. The designation of authority contained
in this paragraph shall be subject to notice by the County Finance
Committee.
[Amended by Res. No. 01-2009]
(2) The County Treasurer shall inform the State Treasurer's office in
writing, including a copy of the resolution creating this section,
that the County wishes to participate in the Local Government Pooled
Investment Fund and that the following officials are authorized by
the County to request withdrawals; and that such deposits may be made,
preferably in $1,000 increments, as the persons named below determine
may be safely deposited, leaving a sum sufficient in County public
depositories which have been so designated by the County Board to
meet the financial obligations of the County as they can reasonably
be projected to occur:
(1) Coverage. The County shall carry fire and extended coverage insurance
on all improved properties to which the County holds title.
(2) Insurance Claim Procedure. Whenever property of the County is damaged
or destroyed or the County otherwise suffers damage so as to warrant
an insurance claim on behalf of the County, the Finance and Insurance
Committee shall, in a timely manner, refer the loss to the appropriate
contracted claims administrator.
(3) Loss Over $500. Whenever a loss to property appears to exceed $500,
the Finance and Insurance Committee shall request the Corporation
Counsel to study the case and shall obtain his written opinion before
a settlement is reached.
(4) Loss Over $2,000. Whenever a loss exceeds a value of $2,000, County
Board action shall be required before a binding settlement may be
reached.
(5) Personal Injuries. Whenever a County employee sustains personal injury
during the course of his/her employment, the County Highway Commissioner,
for all Highway employees, or the department head or his/her designee
for all other employees, shall prepare and file with the appropriate
agency, timely reports on such injury as are necessary and/or required.
(6) Insurance Coverage by Others.
(a) All contractors, vendors and service providers for the design, engineering,
construction, remodeling, improvement, maintenance or repair of any
County public work, building or real property shall be required to
maintain insurance coverage as set by the Finance and Insurance Committee
pursuant to § 2.36(5). Certificates of insurance shall be
required.
(b) In all other instances, the Finance and Insurance Committee or the
committee of jurisdiction, with the approval of the Finance and Insurance
Committee, may require a contractor, vendor or service provider to
maintain insurance coverage as set by the Finance and Insurance Committee
pursuant to § 2.36(5). In such instances, certificates of
insurance shall be required.
(c) Workers compensation shall be required of providers of service that
do not meet the definition of an independent contractor as described
in § 102.07(8)(b), Wis. Stats. In such instances, the providers
shall have the proprietor/partners/executive officers included in
the coverage and certificates of insurance shall be required. Exceptions
to the foregoing shall be subject to review and approved by the County's
insurance consultant and the Finance and Insurance Committee.
[Amended 4-20-2021 by Res. No. 47-2021, effective 5-7-2021; 6-15-2021 by Res. No. 71-2021, effective 7-2-2021]
(1) The following departments may maintain the following petty cash/change
funds. These amounts may be decreased and/or closed administratively
at the request of the department via memorandum to the Finance Director
and report to the Administration Committee. Establishment of a new
fund, or to increase the balance of a fund, requires recommendation
by the Finance Director and approval of the Administration Committee.
(a) County Clerk's Office: $100.
(d) Highway Department: $100.
(e) Landfill Scale Office: $700.
(f) Planning and Zoning Office: $100.
(h) Building and Grounds: $100.
(i) Department on Aging: $150.
(k) Emergency Management: $100.
(2) Procedures.
(a) A change fund is only to be used to have sufficient coin and currency
on-hand to process customer payments, and is not permitted to be used
as a petty cash account.
(b) A petty cash fund can be used to reimburse employees for out-of-pocket
expenditures limited to $50 or less.
1. Expenditures of petty cash funds are for County business only.
2. No single purchase shall be subdivided into multiple petty cash purchases.
3. No petty cash disbursements are permitted to vendors for invoices
where a check request, purchase requisition, or purchase order would
dictate normal processing and payment via accounts payable.
(c) Use of change funds or petty cash funds for cashing checks, personal
purposes, or personal borrowing (IOUs) is prohibited.
(d) Change fund and petty cash accounts are subject to audit by the Finance
Department without notice but in no case less often than annually.
(e) Change fund and petty cash accounts must be secured at all times.
The director of the department maintaining the funds is responsible
to appoint a custodian, who is to monitor its use and replenishment.
A custodian may not appoint or approve himself.
[Amended 1-15-2019 by Res. No. 8-2019, effective 2-7-2019]
No town shall receive County aid for construction of a culvert
under § 82.08, Wis. Stats., unless the diameter of the culvert
is at least 36 inches.
Since the various highway construction and maintenance activities
are continuous from year to year and the exact cost of any work cannot
be known at the time of making the appropriation therefore, the County
Highway Committee may use any balance remaining in any appropriation
for a specific highway improvement, after the same has been completed,
to make up any deficits that may occur in any other improvement which
is part of the same item in the County budget for which provision
has been made. Any balance remaining at the end of the year in any
highway fund shall remain and be available for the same purpose in
the ensuing year.
Pursuant to § 84.03, Wis. Stats., the County Highway
Committee may, on behalf of the County, petition the State Highway
Commission to advance such sums as may be required and are not otherwise
available for previously authorized or additional needed highway construction
improvements in the County with the understanding that the amounts
advanced will be deducted from future State allotments for State trunk
highway construction under § 84.03, Wis. Stats., and remaining
unallocated funds in reserve.
[Amended by Res. No. 148-2004; Ord. No. 39-2007; Res. No. 34-2013; Res. No. 72-2017; Res. No. 63-2018; Res. No. 92-2018]
(1) General Provisions.
[Amended 4-18-2023 by Res. No. 46-2023, effective 4-28-2023]
(a) The purpose of this procedure is to ensure the County's funds are
appropriately spent in the most-cost-effective manner and that the
purchase has been approved by the required administrative hierarchy.
(b) The County will not enter into any procurement contracts or commitments
with a suspended or debarred vendor or business.
(c) Purchases of supplies, materials, equipment or nonprofessional services
by County departments and committees, except highway purchases which
are covered by Subsection (2), shall be in conformity with prior budgetary
approval for such expenditures by the County Board. If such purchases
have been anticipated and are specifically itemized in the departmental
budget, no additional County Board approval is necessary, and the
committee of jurisdiction may authorize the purchase. If such purchases
have been anticipated and are funded from continuing appropriations,
funds carried forward from a prior fiscal year budget, no additional
County Board approval is necessary, and the committee of jurisdiction
may authorize the purchase.
(d) If such purchases have not been anticipated and have not been specifically
itemized in the departmental budget or are not specifically funded
from continuing appropriations, prior approval of the committee of
jurisdiction shall be required if the anticipated purchase price does
not exceed $25,000. Upon obtaining such approval, the committee of
jurisdiction may authorize the purchase.
(e) If the purchase has not been anticipated and has not been specifically
itemized in the departmental budget, or is not specifically funded
from continuing appropriations, prior approval of the County Board
shall be required for purchases which are anticipated to cost in excess
of $25,000 through a separate resolution.
(f) The Office of the Oneida County Sheriff may authorize purchases that
do not exceed the Sheriff's Office annual budget and continuing appropriations
accounts in order to maintain the highest level of public safety.
(g) Purchase Orders.
1. Departments may submit a purchase requisition to the Finance Department
for contracts to purchase goods or services for a total annual amount
under $25,000. Splitting a single contract or purchase into two or
more components so that each purchase requisition is under the $25,000
threshold is prohibited.
2. Departments must obtain committee of jurisdiction approval for any
purchase requisition for contracts to purchase goods or services for
a total annual amount of $25,000 or more, and after receiving such
approval may then submit the purchase requisition to the Finance Department.
3. Appropriately approved purchase requisitions submitted to the Finance
Department will be converted to a purchase order which will encumber
funding for use of the specified purposes.
4. Departments may request the Finance Department to cancel and/or liquidate
any or all purchase orders once a project or contract is completed
and/or canceled.
5. Departments may increase purchase orders via a change order request
submitted to the Finance Department. Change orders must receive prior
committee of jurisdiction approval if the original purchase order
plus any subsequent change orders will result in the total value of
the contract exceeding $25,000.
6. Departments must confer with the Finance Department to identify open
purchase orders to be canceled or liquidated at the close of the fiscal
year.
(2) Highway Purchases.
(a) Pursuant to § 83.015(2), Wis. Stats., the Highway Committee
shall purchase such highway equipment as it deems necessary to properly
carry on the work of the department and trade or sell such used equipment
as may be considered to be for the best interests of the County, subject
to the following requirements:
1. Revolving funds accumulated for such purpose or appropriations made
for such purpose are available.
2. Subject to the provisions of Subsection (2)(b) below, contemplated
purchases of any complete unit of equipment having a value of $100,000
or more shall require prior approval by the County Board.
(b) If the Highway Committee, after meeting to consider the alternatives
available to it, determines that an emergency situation exists which
can only be resolved by the immediate purchase of equipment, any one
complete unit of which exceeds $100,000, prior to when a County Board
meeting is or can be timely scheduled, the Highway Committee may purchase
such equipment, provided that members of the County Board are thereafter
given prompt, written notice of the action.
(3) Procedure for the Purchase of Materials and Services.
(a) Unless otherwise permitted by Wisconsin Statutes or this Code, all
contracts for public works shall be let pursuant to Wisconsin State
Statutes, as amended from time to time.
(b) All contracts for non-public-works purchases up to $3,000 ($2,000
for purchases subject to Davis-Bacon) do not require quotes. An effort
should be made to distribute these purchases evenly to qualified suppliers.
(c) All contracts for non-public-works purchases exceeding $3,000, but
less than $50,000 (excluding vehicles), require written quotations
from one or more vendors (if available). Departments shall keep a
record of the quotes received.
[Amended 4-18-2023 by Res. No. 46-2023, effective 4-28-2023]
(d) All contracts for non-public-works purchases exceeding $50,000 will
be required to be let by sealed bid, subject to Subsection (3)(e)
below.
(e) Contracts for bid shall be advertised in the official County newspaper
at least one time after being approved as to form and content by the
committee of jurisdiction. Where the best interests of the County
will be better served, the committee may advertise in other publications.
Bids will be opened publicly. Fixed-price bids are usually awarded
to the lowest bidder (based on fixed price) given all the material
terms and conditions of the invitation for bids are met. Requests
for proposals, usually for professional services and other non-public-works
(such as, but not limited to, architectural, engineering and other
professional services, or other non-public-works items or services,
etc.), are awarded to the most qualified competitor, with compensation
subject to negotiation. All bids submitted shall be filed with the
County Clerk by the committee of jurisdiction after the purchase is
completed.
(f) Bid specifications approved by the committee of jurisdiction setting
forth standards of quality and quantity, terms, conditions and reservations
shall be prepared, and a notice of availability of the same shall
be published as part of the advertisement required by Subsection (3)(b).
Bid specifications shall include the minimum insurance coverage as
established by the Administration Committee pursuant to § 2.36(5)
of this Code of General Ordinances, except that such coverages may
be changed by the committee of jurisdiction with the approval of the
Administration Committee after consultation with the County's insurance
risk counselors. In the case of all contracts, the County's risk counselor's
opinion shall be obtained concerning the types and amounts of insurance
to be carried. The best interests of the County shall be given primary
consideration under this section.
(g) Any variance from the procedures listed in Subsection (3)(a) through
(f) above must be preapproved by the Corporation Counsel Office.
(h) The following contract agreements are exceptions and shall be executed
as provided:
1. Landfill contracts with haulers and users of the Oneida County Landfill
and contracts with other landfills or solid waste operations shall
be executed by the Chairman of the Public Works and Solid Waste Committee
and the Solid Waste Administrator.
[Amended 4-16-2019 by Res. No. 44-2019, effective 4-27-2019]
2. Service contract agreements for the Department of Social Services
shall be entered into by the Social Services Director where they involve
confidential matters, and otherwise by the Social Services Director
with the approval of the Social Services Committee.
3. Collective bargaining agreements shall be executed by the Executive
Committee and the Human Resources Director upon ratification by the
County Board.
[Amended 4-18-2023 by Res. No. 46-2023, effective 4-28-2023; 2-20-2024 by Res. No. 32-2024, effective 4-16-2024]
4. Individual employment contracts, including contracts for professional
services, shall be entered into by the Chairman of the supervising
committee with the approval of the committee and with the approval
of the Executive Committee.
[Amended 2-20-2024 by Res. No. 32-2024, effective 4-16-2024]
5. Multidepartment service/maintenance contracts shall be entered into
by the Buildings and Grounds Committee; service/maintenance contracts
for equipment unique to a specific department shall be entered into
by the department head with the approval of the committee of jurisdiction.
6. Contracts between County departments shall be entered into by the
respective department heads; when fiscal conditions are identified
within those contracts, they shall also require the approval of the
committees of jurisdiction.
[Amended 4-18-2023 by Res. No. 46-2023, effective 4-28-2023]
7. Except as otherwise stated in the General Code of Ordinances for
Oneida County, contracts between County departments and entities outside
the County structure (not including those contracts in Subsection
(3)(h)10 below) shall be entered into by the County Board Chairman
and the Chairman of the committee of jurisdiction or by the department
head if expressly authorized by the County Board.
[Amended 4-16-2019 by Res. No. 44-2019, effective 4-27-2019; 4-18-2023 by Res. No. 46-2023, effective 4-28-2023]
8. The Public Works and Solid Waste Highway Committee may enter into
any contract authorized by the provisions of Ch. 83, Wis. Stats.
[Amended 4-16-2019 by Res. No. 44-2019, effective 4-27-2019]
9. All deeds, conveyances or leases of real estate and contracts and
agreements relating to deeds, conveyances or leases of real estate
shall be made at the direction of the County Board and shall be signed
by the County Clerk with a County Seal attached. Access permits across
County Forest Lands shall be executed by the Forest Director.
[Amended 4-16-2019 by Res. No. 44-2019, effective 4-27-2019]
10.
Contracts with the State of Wisconsin or any of its various
agencies shall be signed by the appropriate department head after
following the County contract review procedure.
11. Central Purchasing. Consumable office supplies and materials for
the County may be ordered through and by the Finance Department.
[Added 4-18-2023 by Res. No. 46-2023, effective 4-28-2023]
(4) Disbursement of Funds; Exception.
[Amended 4-18-2023 by Res. No. 46-2023, effective 4-28-2023]
(a) Submitting Invoices for Payment.
1. Invoices submitted related to an open purchase order may be processed
for payment by the Finance Department, and disbursed by the County
Treasurer, upon review and approval of the requesting department.
The requesting department shall submit to their committee of jurisdiction
all purchase order activity in the previous month.
2. Invoices of $25,000 or less for goods or services may be processed
for payment by the Finance Department, and disbursed by the County
Treasurer, upon review and approval of the requesting department.
Splitting invoices or purchases into two or more components so that
each invoice is under the $25,000 threshold is prohibited. The requesting
department shall submit to their committee of jurisdiction all invoice
payment activity in the previous month.
3. Invoices which are not related to an open purchase order, and are
in excess of $25,000, require the department to obtain committee of
jurisdiction approval prior to being submitted to the Finance Department
for payment. The requesting department shall submit to their committee
of jurisdiction all invoice payment activity in the previous month.
4. If the payment of an invoice causes any line item to exceed the amount budgeted for that line item, the department head shall follow the procedure as set forth in §
3.11.
(b) Exceptions.
Emergency purchase orders may be issued for direct payment of invoices
for fuel and utilities; employee benefit obligations; court-ordered
payment (e.g., juror payments, child support garnishments, youth/adult
placements via the Department of Social Services); bona fide operating
and/or public safety emergencies; and/or settlements related to insurance
claims or lawsuits if the due date is prior to the next scheduled
meeting of the committee of jurisdiction. The amounts shall be paid
immediately upon the written recommendation of the department head.
Such invoices shall then be reported to the appropriate committee
of jurisdiction at its next meeting.
(5) Ethical Procurement. All parties involved with the procurement of
goods and services on behalf of Oneida County shall promote good governance.
Activities which violate the public trust are prohibited.
[Amended 4-18-2023 by Res. No. 46-2023, effective 4-28-2023]
(6) Noncompliance. Purchases or orders for construction, repairs, building,
furnishing of supplies or materials, equipment, vehicles or services
in violation of this section by any employee, department head or elected
official shall not be considered the property or the responsibility
of Oneida County, unless ratified by specific County Board action.
[Amended by Ord. No. 31-90; Ord. No. 71-91; Ord. No. 110-91; Ord. No. 39-93; Ord. No. 59-93; Ord. No. 17-95; Ord. No.
37-97; Ord. No. 105-98; Ord. No. 127-2001; Ord. No. 96-2003; Ord. No. 112-2003; Ord. No. 14-2004; Ord. No. 79-2004; Ord.
No. 102-2007; Ord. No. 68-2008; Res. No. 43-2009; Ord. No. 53-2010; Ord.
No. 46-2011; Res. No. 017-2012; Res. No. 37-2012]
(1) Application. This section shall apply to the following:
(a) County Board Supervisors.
(b) Citizen members of committees.
(c) Elected County officials.
(d) All County employees if authorized by County Board resolution or
ordinance, or by authorization of the committee in charge of the department
in which the person is employed.
(2) Mileage Reimbursement.
(a) Privately Owned Vehicles.
1. All persons shall be reimbursed at the Internal Revenue standard
mileage rate for each mile actually traveled in their privately owned
vehicle, as calculated herein, subject to the exceptions set forth
below.
[Amended by Ord. No. 02-2015]
2. Exceptions.
a.
No person shall be entitled to mileage reimbursement in County
owned vehicles when the expense of operation is borne by the County.
b.
The County Clerk or his/her designee shall be compensated a
total of $50 per month for the use of their vehicle in collecting
and depositing mail. In the event the County Clerk and his/her designee
both use their respective vehicles in the same month for this purpose,
the $50 shall be distributed on a pro rata basis.
c.
The County Treasurer or his/her designee shall be compensated
a total of $50 per month for the use of their vehicle in providing
daily banking services. In the event the County Treasurer and his/her
designee both use their respective vehicles in the same month for
this purpose, the $50 shall be distributed on a pro rata basis.
d.
Witnesses in court matters shall receive the mileage rate authorized
pursuant to § 814.67, Wis. Stats., as amended from time
to time.
e.
One Charge per Vehicle. Only one mileage charge shall be permitted
for each privately owned vehicle used for County business, even though
there may be more than one qualifying.
3. Commuting expenses between an employee's residence and his/her assigned
work site are not reimbursable, regardless of whether the working
hours would be within or outside the regular work schedule.
4. If an employee is required to work at a location other than his/her
normal work site, only the mileage along the most reasonable route
incurred above and beyond the normal commuting trip will be reimbursed.
5. County Board Supervisors and citizen Committee members are considered
not to have a work site, therefore, mileage commuting to and from
their home on official County business is reimbursable.
(b) County Owned Vehicles.
1. All qualifying persons using County-owned vehicles on County business,
which are not assigned to the employee as a "take home" vehicle, shall
keep records showing the date, destination, mileage and purpose of
trips as a public record. Completed forms provided by the Finance
Department shall be submitted to the Finance Department in a timely
manner and, after review and approval, by the employee's supervisor.
Completed forms will be retained as required by state law.
[Amended 11-9-2021 by Res. No. 117-2021, effective 1-1-2022]
2. All qualifying persons assigned a County-owned vehicle as a "take
home car" may be subject to taxation relative to the Internal Revenue
Service rules, regulations and publications regarding personal use
of said vehicle. At least annually, said person must submit to the
Finance Department a log showing beginning and ending mileage of the
vehicle, and a delimitation between personal and County-business use.
The County-business use must be supported by the recorded date, destination,
mileage and purpose of trip as a matter of public record. These records
will be retained as required by state law.
[Added 11-9-2021 by Res. No. 117-2021, effective 1-1-2022]
3. Fuel. All County-owned vehicles, except Highway Department vehicles,
shall use fuel from the County fuel pump unless the County Board has
approved the purchase of fuel with credit cards.
(3) Carpooling. If two or more employees from the same work site are
required to work or attend a meeting at a location outside the County
that requires the use of a personal vehicle, they shall make reasonable
efforts to travel together. When several employees from the same general
work site are required to work or attend a meeting outside the County,
they shall make reasonable efforts to use as few vehicles as possible.
Employees who, for personal reasons, drive their own vehicles to such
locations without carrying other employees, when the transportation
is otherwise available, shall not be reimbursed for mileage.
(4) Vehicle Rental. A rental vehicle may be used in situations where
it is the most cost-effective means of transportation. The vehicle
rental program is managed by the Finance Department. The Rent-a-Car
forms are to be completed and submitted to the Finance Department
for approval at least two days prior to the departure date except
for good cause as determined by the department head.
(5) Reporting. Claims for travel reimbursement (e.g., personal vehicle
mileage, tolls, parking) shall be made on forms provided by the Finance
Department. Mileage expenses, except for daily postal pick up and
banking services, will be reimbursed in accordance with Internal Revenue
Service standard business rates.
[Amended 11-9-2021 by Res. No. 117-2021, effective 1-1-2022]
(6) Meals, Tips and Lodging.
(a) County Board Meetings. No County Board Supervisor shall be permitted
meal expenses while attending a County Board session.
(b) Committee Meetings.
1. Committee Members. Committee members shall be permitted a noon meal
expense at the federal per diem rate assigned to the location in which
the expenses occur. Receipts are not required as long as a record
showing the date, time and purpose of the meeting is recorded on forms
provided by the Finance Department. The allowed meal rates can be
found online at https://www.gsa.gov/travel/plan-book/per-diem-rates,
including tips, or an evening meal expense at the federal per diem
rate assigned to the location in which the expenses occur; receipts
are not required as long as a record showing the date, time, and purpose
of the meeting is recorded on forms provided by the Finance Department.
The allowed meal rates can be found online at https://www.gsa.gov/travel/plan-book/per-diem-rates,
including tips, provided that:
[Amended 11-9-2021 by Res. No. 117-2021, effective 1-1-2022]
a.
The committee convenes a minimum of two hours prior to the recess.
b.
The minutes of the committee set forth a determination that
the unfinished business was sufficient to require the committee to
reconvene for further work.
c.
The committee minutes reflect the times the committee was convened,
recessed and reconvened.
2. Department Heads or Employees. Any department head or employee shall
be entitled to the same meal allowance permitted committee members
above if their attendance is requested and approved by the committee
at the reconvening of the meeting.
3. Attendance at More Than One Meeting. If a committee member attends
more than one meeting of separate committees of which he is a member
on any one date, he shall have the option of receiving mileage for
two meetings or mileage for one meeting and expenses for one meal.
4. Other County Business within the County. Persons qualifying under
this section shall be permitted a noon meal expense at the federal
per diem rate assigned to the location in which the expenses occur;
receipts are not required as long as a record showing the date, time
and purpose of the meeting is recorded on forms provided by the Finance
Department. The allowed meal rates can be found online at https://www.gsa.gov/travel/plan-book/per-diem-rates,
including tips, or an evening meal expense at the federal per diem
rate assigned to the location in which the expenses occur; receipts
are not required. The allowed meal rates can be found online at https://www.gsa.gov/travel/plan-book/per-diem-rates,
not including tips, while working in the County on committee or Board
authorized County business other than as limited by Subsection (6)(b)2,
provided no more than five such meals shall be billed to the County
in any month.
[Amended 11-9-2021 by Res. No. 117-2021, effective 1-1-2022]
5. County Business Outside the County. Persons who qualify under this
section shall be allowed the following outside the County:
a.
Lodging. Actual lodging expenses shall be allowed subject to
the following:
1)
County Board Members. Actual lodging expenses not to exceed
either the negotiated conference site rate or the prevailing state
rate shall be allowed if authorized in advance by the committee of
jurisdiction and the check is made payable directly to the lodging
facility. No out-of-state lodging expense incurred by a Board member
shall be paid unless approved by the Board prior to the expense being
incurred.
2)
Other Qualified Persons. Actual lodging expenses not to exceed
either the negotiated conference site rate or the prevailing state
rate shall be allowed if authorized in advance by the committee of
jurisdiction or the County Board and the check is made payable directly
to the lodging facility. No out-of state travel, lodging or meal expenses
for training, conferences and/or conventions incurred by Other Qualified
Persons shall be paid unless approved by the Finance and Insurance
Committee prior to the expense being incurred.
b.
Meals. Breakfast, lunch and dinner expenses will be reimbursed
by the County at the federal per diem rate assigned to the location
in which the expenses occur; receipts will not be required as long
as a record showing the date, time and purpose of travel is recorded
on forms provided by the Finance Department. The allowed meal rates
are as issued by the U.S. General Services Administration. Such expenses
shall be allowed only if the person was required to be at the out-of-County
business site or in transit by 6:00 a.m. for breakfast, 10:00 a.m.
for lunch or if the person does not expect to return to the County
prior to 2:30 p.m. for lunch or 6:30 p.m. for dinner. Whenever the
cost of a meal is included as part of registration, the option of
combining the allowance for that meal with another shall not be available.
[Amended 11-9-2021 by Res. No. 117-2021, effective 1-1-2022]
c.
Maximum Allowance. No County supervisor, except the County Board
Chairman, may incur out-of-County expenses, including lodging, meals,
mileage or per diem in excess of 12 such events per calendar year,
not including the WI Counties Association annual conference, without
prior approval of the Administration Committee or the County Board.
[Amended 11-9-2021 by Res. No. 117-2021, effective 1-1-2022]
d.
Permission to Attend Out of County Meetings. All Supervisors
and employees shall seek prior approval from the appropriate committee
of jurisdiction prior to attending any out of County meeting. If time
does not permit permission to be granted by the appropriate committee
a County Board Supervisor or employee may seek permission from the
County Board Chairman, if he should be unavailable permission may
be sought form the 1st Vice-Chairman of the Board or 2nd Vice-Chairman
of the Board (in that order). If permission is not granted prior to
attendance of an out of County meeting, per diems and expenses may
not be approved.
(7) Procedures for Stipend and Expense Payment.
[Amended 8-18-2020 by Res. No. 62-2020, effective 9-4-2020; 11-9-2021 by Res. No. 117-2021, effective 1-1-2022]
(a) Stipend. Qualified persons who incur stipend expenses shall submit
documentation to the Finance Department. The Finance Department shall
pay the stipend submitted after confirming the business has been authorized
by a committee or the Board. Any such qualified person who receives
reimbursement for expenses or other compensation from another entity
will not be entitled to receive a stipend from the County. Attendance
at County Board meetings and the meetings of committees or commissions
may be allowed in person or by telephonic or other electronic means.
Stipends shall only be allowed for meetings attended by telephone
or other electronic means when such attendance is approved by the
County Board Chair or committee of jurisdiction Chair prior to the
meeting and only for extenuating circumstances which are a temporary
or short-term difficulty or problem affecting the supervisor.
[Amended 4-18-2023 by Res. No. 53-2023, effective 4-28-2023]
(b) Mileage for Supervisors. Supervisors shall submit mileage records
on forms provided by and to the Finance Department for attendance
at committee and Board meetings or business in or out of the County
on an occurrence basis. The Finance Department shall pay such reimbursements
upon confirming that such meetings were convened or such business
authorized by committee or Board action.
(c) Mileage for Citizen Members. Elected and Appointed Officials and
Employees. Such persons shall submit mileage records on forms provided
by and to the Finance Department for attendance at committee and Board
meetings or other authorized business in or out of the County on an
occurrence basis. The Finance Department shall pay such reimbursements
upon confirming that such meetings were convened or such business
authorized by committee or Board action.
(d) Meals, Tips and Lodging.
1. In-County Business. Qualified persons who incur meal and tip expenses
under the provisions of Subsection (6)(b)1, 2, 3 or 4 shall submit
required forms as provided by the Finance Department with necessary
receipts and/or certifications to the Finance Department. The Finance
Department shall pay the reimbursements in the amounts indicated up
to the stated maximums upon confirming that the expenses were incurred
in the course of performing business authorized by a committee or
the Board.
2. Out-of-County Business. Qualified persons who incur expenses for
meals, tips and lodging under the provisions of Paragraph (6)(b)5,
a or b shall submit required form as provided by the Finance Department
with necessary receipts and/or certifications to the Finance Department
on an occurrence basis. The Finance Department shall pay the reimbursements
in the amount indicated up to the stated maximums upon confirming
that the expenses were incurred in the course of performing business
authorized by a committee or the Board.
(8) Stipend.
[Amended by Ord. No. 39-2015; 11-12-2019 by Res. No.
91-2019 (Ord. No. 16-2019), effective 12-5-2019; 11-9-2021 by Res. No. 117-2021, effective 1-1-2022]
(a) County Board Meetings. County Board supervisors shall be paid $100
per day for actual attendance at meetings of the County Board. Supervisors
shall not be allowed any other stipend on the day of a board meeting
but may be entitled to additional reimbursements as provided in this
Code.
[Amended 11-9-2021 by Res. No. 125-2021, effective 11-26-2021]
(b) Committee Meetings. As used in this section, committee meeting means the convening of a standing or special committee of the County Board for an authorized purpose and in public session pursuant to the provisions of Ch.
19, Subchapter IV, Wis. Stats., and pursuant to the rules of the County Board wherein an agenda is prepared and regular business is conducted. Committee meeting also includes attendance at any school, institute, conference or meeting which the County Board or the committee of which the individual is a member directs him to attend. This includes, without enumeration, all boards, councils, commissions and committees to which any supervisor or citizen member has been appointed by the County Board or the Board Chair to represent the County.
1. County Board Supervisors. For each committee meeting attended, a
County Board supervisor shall receive a stipend of $40.
2. Citizen Members. For each meeting attended of less than three hours,
a citizen member of a committee, commission or board shall receive
a stipend of $40. For each meeting attended of three hours or more,
a citizen member of a committee, commission or board shall receive
a stipend of $55.
[Amended 8-16-2022 by Res. No. 79-2022, effective 9-13-2022]
3. County Board Chair. In addition to the stipend payments received,
the County Board Chair shall be compensated at the annual rate of
$5,600 payable in 26 equal installments on the same payroll schedule
which applies to County employees. Such compensation shall be for
all services to the County excluding attendance at Board meetings
and meetings of committees to which he is appointed.
[Amended 11-9-2021 by Res. No. 125-2021, effective 11-26-2021]
4. Chairs and Acting Chairs of Committees, Commissions and Boards. County
Board supervisors or citizen members who are chairs of any Oneida
County committees, commissions or boards shall receive an additional
stipend of $10 for each meeting they preside over. This section shall
not apply to the County Board Chair when conducting County Board meetings.
This section shall not apply to County Board supervisors presiding
over committee, commission or board meetings held on County Board
meeting days.
5. Condemnation Commissioners. Commissioners appointed by the Oneida County Circuit Court Judges pursuant to §
2.34 of this Code and § 32.08, Wis. Stats., shall be compensated for actual service in that capacity at an hourly rate of $35. Commissioners shall be entitled to reimbursement for mileage, meals, tips and lodging expenses at the same rates and pursuant to the same procedures as are provided for citizen members, elected and appointed officials and employees under this chapter.
6. Board of Adjustment. The Board of Adjustment Secretary or another
member acting in his/her place shall receive an additional stipend
of $10 for each meeting at which they are the Secretary. On days when
the Board of Adjustment has an appeal hearing in the afternoon in
addition to a morning business meeting the Board of Adjustment members
shall be paid a stipend of $65 and receive the federal per diem rate
assigned to the location in which the expenses occur.
[Amended 8-16-2022 by Res. No. 79-2022, effective 9-13-2022]
[Amended by Ord. No. 113-2003; 4-18-2023 by Res. No. 47-2023, effective 4-28-2023]
(1) It is the policy of the Oneida County Board that its adopted budget
represents the anticipated revenues and expenditures of the County
government for an entire fiscal year.
(2) Each department head, whether elected or appointed, shall be responsible
for the timely preparation of the budget for his department, according
to procedures established by the Administration Committee. Budget
requests shall be based upon authorized staff levels and shall be
limited to programs that have been authorized by the County Board
or are mandated programs which shall be provided in the budget request.
(3) Each department head shall be responsible for establishing and maintaining
the approved level of services and programs for the fiscal year that
can be funded by the budget approved for that department and shall
strictly control staff levels, staff hours and use of overtime to
stay within the budget.
(4) All department heads, elected and appointed officials having responsibility
for a budget account shall submit a monthly budget-to-actual report
to their committee of jurisdiction.
(a) The monthly report shall include actual revenues and expenditures
to date, annual budget, remaining budget, and a detailed listing of
budget line item transfers made during the month.
(b) If it is anticipated that an overdraft of any line item in a budget
will occur, the department head shall take necessary action to correct
the issue promptly.
1. If it is anticipated that said overdraft of a line item will cause
a line item to be exceeded, then the department head shall submit
the line item transfer(s) request to reallocate budget funding within
the department's budget to the Finance Director for execution.
2. If it is anticipated that said overdraft of a line item will cause
a line item to be exceeded and there is no funding otherwise available
in the department's budget or department's continuing appropriations
accounts, then the department head may seek guidance from their committee
of jurisdiction, and shall thereafter submit a line item transfer(s)
request to the Finance Director to present to the Administration Committee
for consideration and action. Such line item transfer, if approved
by Administration Committee, will then be executed by the Finance
Director.
(c) The
same procedures shall be followed whenever anticipated revenues will
have a shortfall from the original program budget.
(5) The department head shall fully cooperate in the implementation of
any changes in levels of services and programs necessary to meet revisions
in the departmental budget that may be made. If it is determined by
the Administration Committee that a supplemental budget appropriation
is required, a timely report or, if appropriate, a resolution concerning
the same shall be prepared for the next meeting of the Board of Supervisors,
pursuant to § 65.90(5), Wis. Stats.
(6) Should the Administration Committee determine that the current rate
of expenditure of funds is in excess of that provided by the approved
budget, it may direct the department head to reduce to budgeted levels
or eliminate specified services and programs, provided the same are
not mandated by state or federal law or specific written court order.
Should the Administration Committee determine that personnel may have
to be laid off or that the number of positions within the department
may have to be reduced, it shall promptly advise the Executive Committee
in writing. Thereafter, the department head shall review the matter
with the Executive Committee at its next meeting, and the Chair of
the Administration Committee and of the committee of jurisdiction
shall also attend. Thereafter, the Executive Committee shall submit
its recommendation to the County Board.
[Amended 2-20-2024 by Res. No. 32-2024, effective 4-16-2024]
(7) Expenditures incurred, including labor costs, in the provision of services and programs authorized by the department head which have not been approved by the County Board in the applicable departmental budget or which are no longer approved as a result of direction by the Administration Committee to reduce or eliminate specified services and programs pursuant to Subsection
(6), shall not be the responsibility of the County and may subject such department head to a penalty as provided in §
25.04 of this Code. Provided the department head has complied with the provisions of Subsection
(3), he shall not be responsible for expenditures incurred, including labor costs, in the provision of services and programs mandated by state or federal law or by specific written court order.
(8) Pursuant to Subsection
(2), departmental budget requests shall be based upon authorized staff levels. To address monies that may become available during the budget year due to vacancies of authorized positions or position elimination, the Administration Committee may create an account to anticipate the tax levy savings due to these vacancies. If the Administration Committee determines it necessary during the fiscal year to execute vacancy dollar sweeps, then when a vacancy occurs, the department with the vacancy will assist the Finance Director to determine the amount of vacancy dollars available, taking into consideration any additional costs that may be incurred or any reduced revenues due to the vacancy. Subsequent to the determination of the vacancy dollars available in a departmental budget, a transfer of available monies from the departmental budget with the vacancy to the account created by the Administration Committee shall occur.
[Amended by Res. No. 117-2008]
(1) All deposits of public funds shall be made daily on each business
day only at one of the public depositories listed on the annual resolution
adopted by the County Board at its annual meeting.
(2) The County Treasurer shall have the authority to make all payments
to the County which are short $4 or less. The Treasurer shall have
the authority to voucher from the General Fund funds needed to accomplish
the payment of these incidental shortages. The Treasurer shall maintain
an accurate written record concerning all such transactions and shall
submit the voucher to the Finance and Insurance Committee for review
and approval.
[Amended by Res. No. 41-2016; 1-18-2022 by Res. No. 13-2022, effective 2-1-2022]
(3) The County Auditor/Finance Director shall abide by the Oneida County
Investment Policy adopted by the Board on the 20th day of January
1998 or in lieu thereof, by any investment policy adopted by the Board
subsequent to that date.
(4) The Treasurer shall prepare and maintain a written daily receipt-disbursement
form, including updated daily balances for checking accounts.
[Amended by Res. No. 01-2009]
(5) The Auditor/Finance Director shall maintain a written record of earnings
and investments which shall be reported to the Finance Committee on
a monthly basis, which record shall include information concerning
average yield and individual yields.
(6) The Auditor/Finance Director shall maintain an investment record
which shall be reported to the Finance Committee on a monthly basis
which record shall include information for each investment concerning
purchase price and date; date of principal maturity; location of security;
amount of interest collection; date sold, receipt number and amount
received. The record shall also include a log of contacts with interested
County financial institutions and the Local Government Pooled Investment
Fund and any other financial group that is managing the County's public
funds.
(7) The Auditor/Finance Director shall, under the direction of the Finance
Committee, develop specifications for the annual placement of any
checking accounts the County may have with qualified financial institutions
located in the County. The Finance Committee may request the assistance
of other County employees in the development of these specifications.
(8) The County Auditor/Finance Director shall abide by the resolution
delegating investment authority, which resolution shall be reviewed
and adopted by the County Board at its annual November meeting.
(9) All public depositories shall have been approved as qualified to
become a public depository by the Commissioner of Credit Unions if
the depository is a credit union chartered under Ch. 186, Wis. Stats.,
the Administrator of Federal Credit Unions if the depository is a
federally chartered credit union, the Commissioner of Banking if the
depository is a bank, savings and trust company or mutual savings
bank, or by the Commissioner of Savings and Loan if the depository
is a savings and loan association.
(10) The Finance Committee shall develop and maintain specifications for
banking, financial and depository services and shall solicit and accept
bids and enter into contracts in behalf of the County for such banking,
financial and depository services which it determines are in the best
interests of the County.
(11) Investment of County Funds by County Auditor/Finance Director. The
County Auditor/Finance Director is hereby designated the Oneida County
investment officer and, as such, is authorized to invest County funds
with the same authority and in the same manner in which they could
be invested by the County Board pursuant to § 66.04(2),
Wis. Stats.
(1) Purpose. The purpose of this section is to establish procedures for
County officials to follow in the procurement and disposal of real
estate upon which taxes have become delinquent and for the commencement
of civil actions for the recovery of real property taxes and other
costs. Chapters 74 and 75 of the Wis. Stats., shall be complied with
to achieve the best interests of County taxpayers.
(2) Issuance of Tax Certificates. The Treasurer shall issue tax certificates
to the County on all tax delinquent lands pursuant to § 74.57,
Wis. Stats.
(3) County May Acquire Tax Delinquent Lands. The Treasurer shall execute
a tax deed to the County on all unredeemed lands pursuant to § 75.14,
Wis. Stats.
(a) County to Require Tax Deed to Tax Delinquent Lands Upon Expiration
of Owner's Redemption Rights. The Treasurer shall, under § 75.12(2),
Wis. Stats., provide written notice of application for tax deed to
owners of record of tax delinquent lands no earlier than 88 days prior
to the earliest date on which the County, as holder of the tax certificate,
is entitled to tax deed but no later than three years from the date
the Treasurer issued the County a certificate of sale.
(b) Issuance of Tax Deed. Within one year from the last date of service
of the notice of application for tax deed, the County Clerk shall
issue a tax deed to such lands to the County pursuant to § 75.14,
Wis. Stats., unless the lands are sooner redeemed according to law,
upon compliance with the requirements of § 75.12, Wis. Stats.,
and such tax deed shall be issued to the County in the form set forth
in § 75.16, Wis. Stats., or an equivalent form.
(4) Election to Proceed Under § 75.521, Wis. Stats., in Relation
to the Enforcement of Collection of Tax Liens. Pursuant to substitute
ordinance amendment No. 1-86 adopted by the County Board on February
18, 1986, Oneida County is authorized to enforce tax liens pursuant
to the provisions of § 75.521, Wis. Stats.
(5) Actions Against Persons.
(a) This section is adopted pursuant to the authority provided under
§ 74.53, Wis. Stats.
(b) The Corporation Counsel, upon the request of the County Treasurer,
is hereby authorized and may commence an action to recover real property
taxes and costs against persons pursuant to § 74.53, Wis.
Stats., for any of the following amounts that are included in the
tax rolls for collection and any of the amounts under Subparagraphs
(ii) and (iii) that are not included on the tax rolls for collection:
1. Delinquent real property taxes, special charges, special assessments
and special taxes, not including amounts under Subparagraphs (ii)
and (iii), that were delinquent during the period that the person
owned the property.
2. The cost of razing and removing property and restoring the site to
a dust-free and erosion-free condition incurred under § 66.0413(1)(br)
2., (f)(g) or (1), (2)(d) or (4), Wis. Stats., or filling or excavation
incurred under § 66.0427, Wis. Stats., if the person owned
the property when the property was razed and removed and the site
restored or the excavation was filled.
3. The cost of abating a public nuisance under § 254.595 or
§ 823.04, Wis. Stats., if the person owned the property
when the public nuisance was abated.
(c) Prior to the filing of any civil action to establish personal liability
for delinquency on any current or prior owner, the following procedures
shall be completed:
1. The Finance and Insurance Committee shall have been presented with
a written report by the Treasurer listing the delinquencies by year
and the names and addresses of the owner(s) during the applicable
years with the dates of any transfers of ownership.
2. The Finance and Insurance Committee shall have determined which of
the current and previous owners should be held personally liable.
3. The Treasurer shall have provided written notice to such owner(s),
as the Finance and Insurance Committee may determine, that the County
intends to file a civil action for recovery of delinquencies if the
delinquencies are not cured by a specified deadline.
(d) Upon the commencement of an action as described in Subsection
(b) above, the Corporation Counsel is authorized to petition the Court to appoint a receiver to take charge of property included in a tax certificate under § 74.57, Wis. Stats., against the owner of the property. The receiver shall manage the property, collect rents and apply income to the payment of delinquent real property taxes.
(e) No action shall be commenced against any person under this section
unless at least two years elapsed after the date of the issuance of
the tax certificate with regard to the real property, except that
an action may be commenced after one year has elapsed after the date
of issuance of the tax certificate if razing, moving and restoring
the site to a dust-free and erosion-free condition has resulted in
costs incurred which are included in the amount due for taxes.
(f) The Treasurer shall report to the Board of Supervisors with regard
to any actions commenced pursuant to this section within 60 days after
the filing of said actions with the Court.
(6) Sale of Tax Delinquent Real Estate. Supervising authority of the sale of tax delinquent real estate as set forth in §§ 75.35(2) and 75.69 Wis. Stats., as amended from time to time, and §
18.01 of this General Code is vested in the Land Records Committee.
[Amended by Ord. No. 68-2008]
[Amended 5-19-2020 by Res. No. 34-2020 (Ord. No. 3-2020),
effective 6-19-2020]
Penalty. Pursuant to the authority established under §
74.11, Wis. Stats., there is hereby imposed a penalty of 0.5% per
month or fraction of a month in addition to the interest provided
for in § 74.11, Wis. Stats., on all real estate taxes and special
assessments that are overdue or delinquent on and after the effective
date of this section amendment. For any delinquent 2019 real estate
tax payment received after July 31, 2020, the penalty is waived if
the County Treasurer has received payment of the 2019 real estate
taxes on or before September 30, 2020. The penalty will not be waived
for delinquent taxes of any other year.
[Amended by Ord. No. 50-2004]
(1) Register of Deeds Recording Fees.
[Amended by Res. No. 79-2012]
(a) The fee for recording, preparing and mailing documents shall be in
accordance with § 59.43, Wis. Stats.
(2) County Department Copying Fees.
[Amended 8-20-2019 by Res. No. 67-2019 (Ord. No. 15-2019), effective 8-29-2019]
(a) Unless otherwise permitted by Wisconsin Statutes or this Code, the
fee for providing a black-and-white copy of a document 8 1/2 inches
by 11 inches in size shall be $0.10, per copy page provided.
(b) Unless otherwise permitted by Wisconsin Statutes or this Code, the
fee for providing color copy of a document 8 1/2 inches by 11 inches
in size shall be $0.20, per copy page provided.
(c) Electronic documents shall be provided free of charge. If the documents
are requested to be in electronic format, and the documents exist
in an electronic format, they shall be provided an electronic format.
When the documents are provided on a CD/DVD, the requester shall be
charged $0.20 for each CD/DVD.
[Amended by Res. No. 38-2009]
The County Board authorizes and directs the County Treasurer
to charge a service fee of $20 for all checks returned by financial
institutions due to insufficient funds.
[Added by Ord. No. 54-2104]
(1) Purpose. To set forth guidelines for County departments administration
of accounts receivable and to establish responsibilities for following
County regulations for documenting monies owed and monies actually
received. This policy applies to all County departments regardless
of location. Collections performed by the Department of Social Services
that are regulated by State requirements shall be exempt from this
policy.
(2) Definitions. Receivables are defined as sums of money due for services
performed or as a reimbursement of County expenses, which are expected
to be collected from private persons, businesses, agencies, funds,
or other governmental units. Receivables are not to include fines
and forfeitures collected by the Clerk of Courts office.
Vendor department is the department responsible for the collection
of the accounts receivable.
(3) Immediate Payment. Whenever possible, a vendor department should
collect payment at the time goods or services are provided. Vendor
departments should attempt to immediately collect payment for the
following types of transactions:
Sales for goods or services costing less than $5.
Sales to customers with accounts more than 90 days past due.
(4) Computer System. The County's Accounts Receivable/Receipting software
provides automated receivables processing for County departments.
This program is maintained on the AS/400 system and should be used
when accessibility and functionality exists.
(5) Invoicing. At the time of the sale, the vending department issues
a sequentially numbered invoice to the customer or client. Only invoice
forms which have been approved by the Finance Department should be
used. Invoicing procedures for on-going services may vary from one
department to another. Invoicing should be done on a monthly basis
at a minimum.
(6) Recording Receivables. The vendor department must maintain a record
(subsidiary ledger) of outstanding receivables. For departments using
the Accounts Receivable/Receipting system a listing of amounts due
must be produced and retained on a monthly basis. Where applicable,
the listing shall be reconciled to the general ledger in a timely
manner and any variances specifically documented.
(a) The vendor department invoice must include the following information
for each receivable:
2. Description of each charge and/or credit.
5. Amount of each charge or credit.
(b) The vendor department invoice listing shall be produced and retained
on a monthly basis.
(7) Payment Due Dates. The vendor department shall routinely notify customers
or clients of due dates and past due accounts.
(8) Past Due and Delinquent Accounts. The vendor department is responsible
for vigorous pursuit of all past due and delinquent receivables within
the guidelines of state and federal regulations.
Accounts with unpaid balances 60 days past the due date are
considered past due.
The department is to issue a minimum of two reminder notices
between 60 and 90 days after the initial billing. (Reminder notices
to debtors with account balances of less than $5 are not required.)
These notices shall request immediate payment of the outstanding
balance and notify the debtor of additional actions, which may be
taken if the debt is not paid.
When warranted, the vendor department should make additional
collection efforts, e.g., telephone contacts.
Accounts with unpaid balances more than 90 days past the due
date are considered delinquent and are subject to collection procedures
unless other payment arrangements have been made with the vendor department.
(9) Collection. Collection procedures include intensive efforts to recover
amounts owed. (Collection procedures are not required on accounts
with a remaining balance of less than $100.)
(a) The vendor department may refer uncollected receivables to the Corporation
Counsel's office when:
1. An account is 90 days or more past due, and
2. The appropriate past due notices have been sent, and
3. The amount is at least $100.
(b) Corporation Counsel Actions. Actions by the Corporation Counsel's
office may include, but are not limited to:
1. Sending additional notices and making telephone contacts,
2. Court action can be taken.
(10) Write Off Procedures. The vendor department may request that uncollectable
accounts be written off if the billing and collection procedures as
detailed in this section have been exhausted.
(11) Write Off Criteria.
(a)
Several criteria may justify write-offs:
1.
The amount of the debt is insufficient to justify additional
collection efforts.
2.
The debtor has died and there is no guarantor or successor.
3.
The debt is disputed and the vendor department has insufficient
documentation to pursue collection efforts.
4.
The debt is discharged in bankruptcy and there is no guarantor
or successor.
(b)
Write-offs for reasons other than those listed above must be
approved by the committee of jurisdiction unless an approved process
for all receivable write-offs is in place and does not contradict
County policy.
(12) Review and Approval. The vendor department is responsible for requesting
approval to write off uncollectable accounts. In each request, the
vendor department indicates the collection procedures followed and
the reasons the accounts are considered uncollectable. Once the appropriate
write-off approvals have been obtained they will be forwarded to the
Finance Department to be processed, if applicable.
(13) Reporting. Each vendor department utilizing receivable systems other
than the Accounts Receivable/Receipting system will be responsible
for maintaining receivables information as indicated below.
(a)
The vendor department should maintain a monthly report covering
the previous calendar month's receivables activity. The following
information should be shown on the report.
1.
Gross receivables for the month. Gross receipts for the month.
(b)
For departments using the Accounts Receivable/receipting system
a listing will be provided on a monthly basis.
[Added by Ord. No. 05-2006]
Section 74.485, Wis. Stats., describing and defining regulations
pertaining to a person who owns land that has been assessed as agricultural
land under § 70.32(2r), Wis. Stats., and who converts the
land's use so that the land is not eligible to be assessed as agricultural
land under § 70.32(2r), Wis. Stats., as determined by the
assessor of the taxation district in which the land is located, are
adopted and by reference made a part of this Chapter as if fully set
forth herein. Any act required to be performed or prohibited by any
statute incorporated herein by reference is required or prohibited
by this chapter. Any future amendments, revisions, modifications,
repeals and recreations or creations of the statutes incorporated
herein are intended to be made part of this chapter. The Treasurer
shall administer this section with the assistance of the Corporation
Counsel, if requested.
[Added by Ord. No. 68-2006]
(1) Per § 59.54(24), Wis. Stats., Oneida County Departments
may retain overpayments made to the Department, which overpayments
do not exceed $5, unless a specific request for a refund of the overpayment
is made to the Department.
[Amended by Ord. No. 74-2006]
(1) Purpose. The purpose of this section is to prohibit County employees
from making any personal use of County vehicles except as permitted
under 26 CFR 1.274-6T(a)(3) of the Code of Federal Regulations, as
such may be amended.
(2) Definitions. As used in this section:
COMMUTING TRIP
A one-way trip from either the home to the job site or the
job site to the home, as the case may be, and not a round trip of
home to job site to home.
EMPLOYEE
Does not include an elected County Supervisor.
PERSONAL USE
Any use which is for the benefit or enjoyment of the employee,
or is not in pursuit of the business or interests of the County, or
is in pursuit of a business or trade other than that of the County,
as provided in 26 CFR 1-1.274-6T(e)(5), as such section may be amended.
(3) Personal Use Prohibited. No County employee may, except as provided,
make any personal use of County owned or operated vehicles.
(a) This section shall not apply to the use of a County vehicle for commuting
to and from the employee's job site when, in the judgment of the employee's
supervisor, the interests of the County requires the employee to take
such County vehicle home and commute to and from work with such County
vehicle.
(b) This section shall not forbid employees from making minimal personal
use of County vehicles with the permission of their immediate supervisor.
(4) Personal Use Valuation. Each employee who is required to commute
to and from work with a County vehicle shall either:
(a) Pay to the County as reimbursement for the commuting value of the
County vehicle's use of the sum of $1.50 per commuting trip; or
(b) Consent to the inclusion of gross income of the employee, the sum
of $1.50 per commuting trip, such sum to be subject to regular withholding
of social security taxes. By this section, the County elects to not
withhold federal and Wisconsin income taxes for such noncash fringe
benefits pursuant to that certain revised Wisconsin Withholding Tax
Notice dated July 3, 1985, issued by the State Department of Revenue,
Income, Sales, Inheritance and Excise Tax Division.
(NOTE: The County does not have to give the employees an option.
The County could delete either of the above options, leaving only
one alternative.)
|
(5) Record Keeping by County Employees. Any County Employee who is given
the use of a County vehicle, who is required to commute to and from
work in the County vehicle, shall maintain a logbook showing the business
or personal use, by mile, of the vehicle. Such logs shall be maintained
at least weekly by the employee and shall be deposited with the Finance
Department at the end of each calendar year.