[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. III)]
The amount of the tax 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 upon the recommendation
of the Village President and upon a two-thirds vote of the entire
membership of the Village Board. Notice of such transfer shall be
given by publication within 15 days thereafter in the official Village
newspaper or legally posted in three locations.
No money shall be drawn from the treasury of the Village, 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 §
57-4 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; 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 calendar year shall be the fiscal year.
The Village Clerk-Treasurer may invest any Village funds not
immediately needed, pursuant to §§ 66.0603 and 219.05,
Wis. Stats.
The Village Clerk-Treasurer, and his/her designees 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, outstanding water and sewer
bills, current water and sewer bills, contemplated improvements, outstanding
citations on building code violations and similar information. Any
such information sought shall be provided to the person requesting
it on said form. Requests for statements of real property status shall
be made to the Village Clerk-Treasurer, or his/her designees a minimum
of one business day in advance. A fee as prescribed in the current
Fee Schedule of the Village shall be charged for compiling this information. In providing
this service, the Village of Sullivan and its officials assume no
liability for such service nor is any warranty intended or implied.
Billings by the Village 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
November 15. Bills not paid on or before the November 15 shall have
added to the total amount due 1 1/2% of said charges, which shall
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 Village, subject to the confirmation of the Village Board
to conduct a detailed audit of the Village's financial transactions
and its books, and to assist the Village Clerk-Treasurer in the management
of the Village's financial affairs, including the Village's public
utilities. These auditors may be employed on a calendar-year basis.
The books audited may, in addition to the financial records of the
office of the Village Clerk-Treasurer, including the Treasurer's books,
the Village's public utilities, Police Department records, and any
other books of any boards, commission, officers or employees of the
Village handling Village monies.
No agent of the Village of Sullivan having authority to employ
labor or to purchase materials, supplies or any other commodities,
may bind the Village or incur any indebtedness for which the Village
may become liable without approval of the Board. Each such employment
or purchase order shall be drawn against a specific appropriation,
the money for which shall be available in the Village 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 Village Clerk-Treasurer shall keep a record of such employment
and purchase orders and shall charge them against the proper appropriation.
In lieu of the personal signatures of the Village President
and Clerk-Treasurer, there may be affixed on order checks the facsimile
signatures of such persons adopted by them and approved by the Village
Board, but the use of the facsimile signature shall not relieve such
official from any liability to which he/she is otherwise subject,
including the unauthorized use thereof.