[HISTORY: Adopted by the Board of Trustees of the Village
of Wild Rose. Amendments noted where applicable.]
A.
Aggregate tax stated on roll. Pursuant to § 70.65(2), Wis.
Stats., the Clerk-Treasurer shall, when 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), Wis. Stats., 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), Wis. Stats.,
the taxation district treasurer shall mail a copy of the tax receipt
to the requester.
[Amended at time of adoption of Code (see Ch. 1-2, Adoption
of Code)]
A.
Bond eliminated. The Village of Wild Rose elects not to give the
bond on the Clerk-Treasurer provided for by § 70.67(1),
Wis. Stats.
B.
Village liable for default of Treasurer. Pursuant to § 70.67(2),
Wis. Stats., the Village shall be obligated to pay, in case the Clerk-Treasurer
fails 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. Each year, upon request by the Finance Committee,
municipal officers, departments, and committees shall file with the
Clerk-Treasurer:
(1)
An itemized statement of disbursements made to carry out the powers
and duties of such officer, department or committee during the preceding
fiscal year.
(2)
A detailed statement of the receipts and disbursements on any special
fund account under the supervision of such officer, department or
committee during such year, to include the conditions of such fund
and the management procedures that were followed.
(3)
Detailed estimates shall reflect the current fiscal year and 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
and preceding fiscal year; and reasons for increase and decrease recommendations
based on comparisons 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 preceding and current fiscal year.
(3)
An estimate of the amount of money to be raised from general property
taxes, combined with income obtained from other sources that 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 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,
the Board shall hold a public hearing on the budget and the proposed
appropriation ordinance as required by law, and 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.
[Added at time of adoption of Code (see Ch. 1-2, Adoption
of Code)]
The amount of taxes 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 the minutes of the meeting or such other publication
as the Board may direct.
No money shall be drawn from the treasury of the Village, nor shall any obligation for the expenditures of money be incurred, except in pursuance of the annual appropriation in the adopted budget, or when changed in accordance with § 2-5-4 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. Appropriations may be made by the Board to be paid out of the income of the current year, in furtherance of improvements, and/or other projects 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 has 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 in which to deposit Village funds, and when the
money is deposited in such depository (depositories) 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 earned by
funds placed in said depositories shall be paid into the Village treasury.
A.
Except for claims subject to § 893.80, Wis. Stats., payments
may be made from the Village Treasury after the Clerk-Treasurer audits
and approves each claim as a proper charge against the treasury, and
endorses his/her approval on the claim after having determined that
the following conditions have been compiled with:
(1)
That funds are available therefor pursuant to the budget approved
by the governing body.
(2)
That the item or service covered by such claim has been duly authorized
by the proper official, department had or board or commission, if
such approval is required.
(3)
That the item or service has been actually supplied or rendered in
conformity with such authorization.
(4)
That the claim is just and valid pursuant to law. The Clerk-Treasurer
may require the submission of such proof and evidence to support the
foregoing as in his/her discretion he/she may deem necessary.
B.
The Clerk-Treasurer shall file with the governing body, not less
than monthly, a list of the claims approved, showing the date paid,
name of claimant, purpose and amount.
C.
A fidelity bond of not less than $5,000 shall cover the Clerk-Treasurer.
D.
The claim procedure required by § 61.25(6), § 61.51,
§ 62.09(10), § 62.11, and § 62.12, Wisconsin
Statutes, and other relevant provisions, except § 893.80,
Wisconsin Statutes, is not applicable to the Village.
