[Code 1966, § 19.03]
(a)
Certification of claims. Prior to submission of any account, demand
or claim to the Village Board for approval of payment, the Village
Clerk or his designee shall certify, or cause to be endorsed thereon
or on attached papers, that the following conditions have been complied
with:
(b)
Village finance committee to audit accounts. No account or demand against the Village, except as provided in Subsection (c) of this section, shall be paid until it has been audited by the Village finance committee and an order drawn on the Village Treasurer therefor. Every such account shall be itemized and certified as provided in Subsection (a) of this section. After auditing, the Village finance committee shall certify the amounts to be allowed by signing the warrant register, and specifying the items or parts of items disallowed. The minutes of the proceedings of the Village Board shall show what was allowed from each fund for payment.
(c)
Payment of regular wages or salaries. Regular wages or salaries of
Village officers and employees shall be paid by payroll, verified
by the proper Village official, department head, board or commission
and filed with the Village Clerk in time for payment on the regular
payday.
(d)
Method of incurring claims. All actions of the Village Board appropriating
money or creating a charge against the Village, other than claims
for purchases or work previously authorized by the Village Board,
shall only be acted upon at the next regular meeting, after introduction,
provided that this rule may be suspended by affirmative vote of three-quarters
of all members of the Village. A roll vote shall be taken and recorded
on all appropriations.
(e)
The Clerk shall file with the Village Board not less than monthly
a list of the claims approved, showing the date paid, name of claimant,
purpose and amount.
[Code 1966, § 19.04]
(a)
Preparation. On a schedule to be established by the Village Board
through its financial policies, the Village Administrator, with the
assistance of the Village Finance Director, shall prepare and submit
to the Village Board a proposed budget presenting a financial plan
for conducting the affairs of the Village for the ensuing year. Before
preparing the proposed budget, the Village Administrator shall consult
with the heads of the Village departments and with Village officials,
and shall then determine the total amount to be recommended in the
budget for each Village department or activity.
[Amended 3-17-2021 by Ord. No. 988]
(b)
Form of proposed budget. The form of the proposed budget, as well
as a notice where the budget and related details available for review,
as well as a notice of the time and place for holding the public hearing
on the budget, shall be provided in accordance with W.S.A. § 65.90.
Said notice is to be published as a Class I legal notice under Chapter
895 of the Wisconsin Statutes not less than 15 days prior to the public
hearing.
[Amended 3-17-2021 by Ord. No. 988]
(c)
Appropriation ordinance; hearing. The Village Administrator, with
the assistance of the Village Finance Director, shall submit to the
Village Board, with the annual budget, a draft of an appropriate resolution
providing for the expenditures proposed for the ensuing fiscal year.
Before adoption of a final appropriate resolution, the proposed appropriate
resolution shall be dealt with as required by law.
[Amended 3-17-2021 by Ord. No. 988]
(d)
Changes in final budget. Upon written recommendation of the Village
President, the Village Board may at any time by a two-thirds vote
of the entire membership, transfer any portion of an unencumbered
balance of an appropriation to any other purpose or object. A class
one notice of such transfer shall be given by publication within 10
days thereafter in a newspaper in general circulation in the Village.
(e)
Expenditures limited by annual appropriation and Village policy. No monies shall be withdrawn from the treasury of the Village nor shall any obligation for the expenditure of money be incurred except in pursuance of the annual appropriation resolution and changes therein authorized in accordance with Subsection (d) of this section and as authorized by applicable Village finance policy. 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 except as specifically designated by action of the Village Board. However, appropriations may be made by the Village 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. Any such appropriation shall continue in force until the purpose for which it was made shall have been accomplished or abandoned.
[Amended 3-17-2021 by Ord. No. 988]
The Village Board shall cause an annual detailed audit of its
financial transactions and accounts by a public accountant licensed
under W.S.A., ch. 442.
