The village board hereby enacts a system of approving financial claims against the village treasury other than claims subject to Wis. Stats. § 893.80. Payments may be made from the village treasury after the village clerk audits and approves each claim as a proper charge against the treasury, and endorses his approval on the claim after having determined that all of the following conditions have been complied with:
That the claim is just and valid pursuant to law. The village clerk may require the submission of proof to support the claim as the officer considers necessary.
The village 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.
The village shall obtain an annual detailed audit of its financial transactions and accounts by a certified public accountant licensed or certified under Wis. Stats. ch. 442 and designated by the village board.
Pursuant to Wis. Stats. § 70.62(2) the village shall be obligated to pay, in case the village 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.