Chapter 3 Finance and Taxation

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.

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:

County Treasurer.

Deputy County Treasurer.

§ 3.04 Insurance.

[Amended 6-17-2025 by Res. No. 36-2025, effective 7-3-2025]

Coverage. The County shall carry fire and extended coverage insurance on all improved properties to which the County holds title.

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 Administrative Coordinator, County Clerk and Corporation Counsel shall, in a timely manner, refer the loss to the appropriate contracted claims administrator.

Loss Over $500. Whenever a loss to property appears to exceed $500, the Executive Committee shall request the Corporation Counsel to study the case and shall obtain his written opinion before a settlement is reached.

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.

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.

Insurance Coverage by Others.

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 committee of jurisdiction pursuant to § 2.31(7). Certificates of insurance shall be required.

In all other instances, the Executive Committee or the committee of jurisdiction, with the approval of the Executive Committee, may require a contractor, vendor or service provider to maintain insurance coverage as set by the Finance and Insurance Committee pursuant to § 2.31(7). In such instances, certificates of insurance shall be required.

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 Executive Committee.

§ 3.05 Petty Cash/Change Funds.

[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; 6-17-2025 by Res. No. 36-2025, effective 7-3-2025]

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 Executive Committee. Establishment of a new fund, or to increase the balance of a fund, requires recommendation by the Finance Director and approval of the Executive Committee.

County Clerk's Office: $100.

Law Enforcement: $300.

Treasurer: $200.

Highway Department: $100.

Landfill Scale Office: $700.

Planning and Zoning Office: $100.

(g)

Public Health: $335.

(h)

Building and Grounds: $100.

(i)

Department on Aging: $75.

(j)

Human Services: $100.

(k)

UW Extension: $100.

(l)

Land Information: $20.

Procedures.

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.

A petty cash fund can be used to reimburse employees for out-of-pocket expenditures limited to $50 or less.

Expenditures of petty cash funds are for County business only.

No single purchase shall be subdivided into multiple petty cash purchases.

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.

Use of change funds or petty cash funds for cashing checks, personal purposes, or personal borrowing (IOUs) is prohibited.

Change fund and petty cash accounts are subject to audit by the Finance Department without notice but in no case less often than annually.

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.

§ 3.06 County Aid for Culverts.

[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.

§ 3.07 Expenditure of Highway Funds.

[Amended 6-17-2025 by Res. No. 36-2025, effective 7-3-20257-3-2025]

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 Public Works and Solid Waste 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.

§ 3.08 (Reserved) [1]

[1]

Editor's Note: Former § 3.08, Advance of Highway Funds., was repealed 6-17-2025 by Res. No. 36-2025, effective 7-3-20257-3-2025.

§ 3.09 Purchasing.

[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; 4-16-2019 by Res. No. 44-2019, effective 4-27-2019; 4-18-2023 by Res. No. 46-2023, effective 4-28-2023; 2-20-2024 by Res. No. 32-2024, effective 4-16-2024; 12-17-2024 by Res. No. 115-2024, effective 1-17-2025; 6-17-2025 by Res. No. 36-2025, effective 7-3-20257-3-2025]

General Provisions.

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.

The County will not enter into any procurement contracts or commitments with a suspended or debarred vendor or business.

If purchases are not within the County’s annual budget or continuing appropriation limits, the department head shall follow the procedure as set forth in § 3.11.

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.

All contracts must be reviewed by the Corporation Counsel’s Office.

Highway Department Purchases.

Pursuant to § 83.015(2), Wis. Stats., the Public Works and Solid Waste 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:

Revolving funds accumulated for such purpose or appropriations made for such purpose are available.

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.

If the Public Works and Solid Waste 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 Public Works and Solid Waste Committee may purchase such equipment, provided that members of the County Board are thereafter given prompt, written notice of the action.

Purchase of Materials and Services.

Purchasing encompasses various forms of acquisitions, including outright purchasing or entering into a contract for goods or services.

All 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.

All purchases exceeding $3,000, but less than $50,000, require written quotations from one or more vendors (if available). Departments shall keep a record of the quotes received.

All purchases exceeding $50,000 will be required to be let by sealed bid, subject to Subsection (3)(e) below.

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. All bids submitted shall by kept on file with the County department responsible for the bid process.

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)(e).

Bids obtained through state or other government process meet the requirements of this section and may be used in lieu of the bid process under this Subsection (3).

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 items or services, etc.) are awarded to the most qualified competitor, with compensation subject to negotiation.

(g)

Bid specifications and requests for proposals shall include the minimum insurance coverage as established by the Executive Committee pursuant to § 2.32(5) of this Code of General Ordinances, except that such coverages may be changed by the committee of jurisdiction after consultation with the County's insurance risk counselors or Corporation Counsel. 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.

(h)

Any variance from the procedures listed above must be preapproved by the Corporation Counsel Office.

(i)

The following contract agreements are exceptions and shall be executed as provided:

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 Chair of the Public Works and Solid Waste Committee and the Solid Waste Director.

Service contract agreements for the County may be entered into by the department heads pursuant to state statute and court order. The department heads shall inform the committee of jurisdiction of any such contracts.

Collective bargaining agreements shall be executed by the Executive Committee and the Human Resources Director upon ratification by the County Board.

Individual employment contracts, including contracts for professional services, shall be entered into by the Chair of the committee of jurisdiction with the approval of the committee of jurisdiction.

Multidepartment service/maintenance contracts shall be entered into by the County Facilities 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.

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.

Except as otherwise stated in the General Code of Ordinances for Oneida County or as authorized by the County Board, 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 Chair and the Chair of the committee of jurisdiction.

The Public Works and Solid Waste Committee may enter into any contract authorized by the provisions of Ch. 83, Wis. Stats.

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.

10.

Contracts with the State of Wisconsin or any of its various agencies shall be signed by the appropriate department head after consultation with Corporation Counsel.

11.

Central Purchasing. Consumable office supplies and materials for the County may be ordered through and by the Finance Department.

12.

The Office of the Oneida County Sheriff may enter into contracts that do not exceed the Sheriff’s Office annual spending allocation as authorized by County Board and continuing appropriations accounts in order to maintain the highest level of public safety.

Disbursement of Funds; Exception.

Purchase Orders.

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.

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.

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.

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.

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.

Departments must confer with the Finance Department to identify open purchase orders to be canceled or liquidated at the close of the fiscal year.

Submitting Invoices for Payment.

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.

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.

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.

If the payment of an invoice causes any spending category to exceed the amount budgeted for that spending category, the department head shall follow the procedure as set forth in § 3.11.

Exceptions. Direct payment for amounts in excess of $25,000 of invoices may be issued without committee of jurisdiction pre-approval for fuel and utilities; employee benefit obligations; court-ordered payment (e.g., juror payments, child support garnishments, youth/adult placements); bona fide operating and/or public safety emergencies; Office of the Oneida County Sheriff disbursements within authorized spending levels; 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 authorization of the department head or designee. Such invoices shall then be reported to the appropriate committee of jurisdiction at its next meeting.

Reporting. Departments shall report all invoices paid monthly to the appropriate committee of jurisdiction, or if the committee does not meet monthly at the first available, regularly scheduled meeting following the issued payments.

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.

§ 3.10 Stipends and Reimbursement for Expenses.

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. 79-2004; Ord. No. 14-2004; 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; Ord. No. 02-2015; Ord. No. 39-2015; 11-12-2019 by Res. No. 91-2019 (Ord. No. 16-2019); effective 12-5-2019; 8-18-2020 by Res. No. 62-2020, effective 9-4-2020; 11-9-2021 by Res. No. 117-2021, effective 1-1-2022; 11-9-2021 by Res. No. 125-2021, effective 11-26-2021; 8-16-2022 by Res. No. 79-2022, effective 9-13-2022; 4-18-2023 by Res. No. 53-2023, effective 4-28-2023; 6-17-2025 by Res. No. 36-2025, effective 7-3-20257-3-2025]

Application. This section shall apply to County Board Supervisors (Supervisors), citizen members of a committee, commission or board (citizen committee members), elected County officials, and all other County employees of Oneida County.

Definitions and Limitations. The following apply to this section:

Mileage and Travel. Mileage expenses shall be reimbursed at the U.S. Internal Revenue Service (IRS) standard mileage rates for business use of a private vehicle. Travel reimbursement for tolls and parking shall be at actual expense. Both mileage and travel expenses must be approved under this section.

Meals. Reimbursement shall be at the federal per diem rate assigned to the location in which the expenses occur as established by the U.S. General Services Administration (GSA) for meals and incidental expenses. Meal expenses must be approved under this section.

Lodging. Lodging expenses, not to exceed either the negotiated conference site rate or the prevailing state rate, shall be allowed if authorized in advance under this section.

Air Travel. Air travel and ground transportation expenses shall be reimbursed as follows:

Travelers are required to request flights according to approximate arrival and departure time, rather than by specific carrier or flight number, in order to obtain the lowest available fare with logical routing for all trips. In order to take advantage of available discounted fares, Travelers shall make reasonable adjustments in their travel plans. Travelers shall make travel arrangements as far in advance as possible to take advantage of special fare savings. Travelers should be aware that some discounts have travel restrictions and cancellation penalties, and therefore good business judgment should be exercised. All travel at County expense must be coach class. Upgrades to business or first class may be made at the traveler’s sole expense. No air travel expense incurred will be reimbursed unless approved under this section.

Whenever practical, airport or hotel ground transportation should be the preferred method of transportation to hotels or meeting sites. Taxis, ride shares or other forms of transportation may be used as necessary, taking into consideration the cost of other means of transportation.

Reimbursement. Reimbursement of expenses must be requested within 90 days of the expense being incurred to receive payment. Reimbursement requests must be completed on the forms provided by the Finance Department with the required attachments. Forms provided by the Finance Department must be fully completed. Reimbursement shall only be for expenses included in the spending categories of the County budget unless otherwise authorized by the County Board. Reimbursement may be granted as determined by the County Board by resolution.

Stipends.

Stipend Procedure. Supervisors and citizen committee members who qualify for stipend payments 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 County Board. Any Supervisor or citizen committee member 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. Stipend requests must be submitted within 90 days of the qualifying meeting to qualify for payment.

County Board Meetings. 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.

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 County Board Chair to represent the County.

County Board Supervisors. For each committee meeting attended, a Supervisor shall receive a stipend of $40.

Citizen Committee Members. For each meeting attended of less than three hours, a citizen committee member shall receive a stipend of $40. For each meeting attended of three hours or more, a citizen committee member shall receive a stipend of $55.

Chairs and Acting Chairs of Committees, Commissions and Boards. Supervisors or citizen committee members who are chairs of any county committee, commission or board shall receive an additional stipend of $10 for each meeting they preside over. This subsection shall not apply to the County Board Chair when conducting County Board meetings. This subsection shall not apply to Supervisors presiding over committee, commission or board meetings held on County Board meeting days.

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 that 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.

Condemnation Commissioners. Commissioners appointed by the Oneida County Circuit Court Judges pursuant to § 2.36 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 expenses at the same rates and pursuant to the same procedures as are provided for citizen committee members under this section.

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 shall be entitled to reimbursement expenses at the same rates and pursuant to the same procedures as are provided for citizen committee members under this section.

(g)

Other stipends. Other stipends may be granted under this subsection as determined by the County Board by resolution.

(4) Mileage Reimbursement.

Privately Owned Vehicles.

Each mile actually traveled in their privately owned vehicle on County business may be claimed by the qualifying owner of the vehicle.

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.

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.

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.

Mileage for Supervisors and Citizen Committee Members. Supervisors and citizen committee members are considered not to have a work site; therefore, mileage commuting to and from their home on authorized County business is reimbursable for attendance at 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 authorized business conducted. Mileage reimbursement documents must be submitted within 90 days of the expense being incurred to receive payment.

County-Owned Vehicles.

All persons using County-owned vehicles on County business, which are not assigned to the employee as a take home vehicle, shall log the date, destination, mileage and purpose of trips of the vehicle. Such public records shall be kept by the responsible department.

Take Home Vehicle. All persons assigned a County-owned vehicle as a take home vehicle may be subject to taxation relative to the Internal Revenue Service rules and regulations. Annually, vehicle usage must be reported to the Finance Department on a form approved by the Finance Department.

Fuel. All County-owned vehicles, except Highway Department vehicles, shall use fuel from the County fuel pump unless the committee of jurisdiction has approved the purchase of fuel with credit cards.

Vehicle Rental. A rental vehicle may be used in situations where it is the most cost-effective means of transportation.

County Board Supervisors and Citizen Committee Members: Meals, Lodging and Air Travel.

County Business Within the County.

County Board Meetings. No Supervisor shall be permitted meal expenses while attending a County Board session.

Committee Meetings. All committee members shall be permitted a noon meal reimbursement, provided that:

The committee convenes a minimum of two hours prior to the recess; and

The minutes of the committee set forth a determination that the unfinished business was sufficient to require the committee to reconvene for further work; and

The committee minutes reflect the times the committee convened, recessed and reconvened.

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.

Other County Business within the County. Supervisors and citizen committee members shall be permitted a meal reimbursement while working in the County on committee or County Board authorized business, provided no more than five such meals shall be reimbursed by the County in any one month.

County Business Outside the County.

Permission to Attend Out-of-County Meetings. All Supervisors and citizen committee members 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 Supervisor or citizen committee member may seek permission from the County Board Chair. If the County Board Chair should be unavailable, permission may be sought from the First Vice Chair of the Board or Second Vice Chair of the Board, respectively. If permission is not granted prior to attendance at an out-of-County meeting, per diems and expenses may not be approved.

Meals. Breakfast, lunch and dinner expenses shall be reimbursed as allowed under § 3.10(2)(b).

Lodging. Lodging expenses shall be reimbursed as allowed under § 3.10(2)(c).

Air Travel. Air Travel expenses shall be reimbursed as allowed under § 3.10(2)(d).

Maximum Allowance. No County supervisor, except the County Board Chair, shall receive reimbursement for out-of-County expenses, including lodging, meals, mileage or per diem in excess of 12 such events per calendar year, not including the Wisconsin Counties Association annual conference, without prior approval of the Executive Committee or the County Board.

The County Clerk, Treasurer, Sheriff, Clerk of Courts and Register of Deeds (Constitutional Officers): Meals, Lodging and Air Travel.

County Business Within the County.

Constitutional Officers at a Committee Meeting. Any Constitutional Officer who attends a meeting at the request of the committee shall be entitled to the same meal allowance permitted committee members under Subsection (5)(a)2 as determined by the committee and set out in the committee minutes.

Other County Business within the County. Persons conducting qualified County business shall be permitted a meal expense as approved by the Constitutional Officer.

County Business Outside the County. Persons who qualify under Subsection (6) shall be allowed reimbursement of expenses for County business as follows:

Permission to Attend Out of County Meetings. The Constitutional Officer shall approve attendance.

Meals. Breakfast, lunch and dinner expenses shall be reimbursed as allowed under § 3.10(2)(b).

Lodging. Lodging expenses shall be reimbursed as allowed under § 3.10(2)(c).

Air Travel. Air travel expenses shall be reimbursed as allowed under § 3.10(2)(d).

All Other County Employees: Meals, Lodging and Air Travel.

County Business within the County.

Department Heads or Employees at a Committee Meeting. Any department head or employee officer who attends a meeting at the request of the committee shall be entitled to the same meal allowance permitted committee members under Subsection (5)(a)2 as determined by the committee and set out in the committee minutes.

Other County Business within the County. Persons conducting qualified County business shall be permitted a meal expense as approved by the department head.

County Business Outside the County and within the State. Persons who qualify under Subsection (7) shall be allowed reimbursement of expenses for County business as follows:

Permission to Attend Out-of-County Meetings. The department head shall approve attendance.

Meals. Breakfast, lunch and dinner expenses shall be reimbursed as allowed under § 3.10(2)(b).

Lodging. Lodging expenses shall be reimbursed as allowed under § 3.10(2)(c).

Air Travel. Air travel expenses shall be reimbursed as allowed under § 3.10(2)(d).

Out-Of-State Travel.

Out-of-state travel, lodging or meal expenses for training, conferences, conventions or other County business shall be paid if it has been included in a spending category in the approved department budget and the committee of jurisdiction has approved the expense being incurred.

Except out-of-state travel may be approved by the department head if it occurs during one business day for County purposes.

§ 3.11 Budget Responsibility.

[Amended by Ord. No. 113-2003; 4-18-2023 by Res. No. 47-2023, effective 4-28-2023; 2-20-2024 by Res. No. 32-2024, effective 4-16-2024; 6-17-2025 by Res. No. 36-2025, effective 7-3-20257-3-2025]

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.

Each department head, whether elected or appointed, shall be responsible for the timely preparation of the revenue and spending plan for his or her department, according to procedures established by the Executive Committee. 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 revenue and spending plan request.

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 revenue and spending plan approved for that department and shall strictly control staff levels, staff hours and use of overtime to stay within the revenue and spending plan.

All department heads having responsibility for a revenue and spending plan shall submit a monthly budget-to-actual report to their committee of jurisdiction.

The monthly report shall include actual revenues and expenditures to date versus the revenue and spending plan.

If it is anticipated that an overdraft of any category in a revenue and spending plan will occur, the department head shall take necessary action to correct the issue promptly.

If it is anticipated that said overdraft will cause a category to be exceeded, then the department head shall submit the funding transfer(s) request to reallocate funding within the department's revenue and spending plan to the Finance Director for execution.

If it is anticipated that said overdraft of a category will cause a category to be exceeded and there is no funding otherwise available in the department's revenue and spending plan or department's continuing appropriations accounts, then the department head may seek guidance from their committee of jurisdiction, and shall thereafter submit a funding request to the Finance Director to present to the Executive Committee for consideration and action. Such funding transfer between categories within the adopted budget, if approved by Executive Committee, will then be executed by the Finance Director.

The same procedures shall be followed whenever anticipated revenues will have a shortfall from the original revenue and spending plan.

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 revenue and spending plan that may be made. If it is determined by the Executive Committee that a supplemental budget appropriation is required, a timely report or, if appropriate, a resolution concerning the same shall be prepared by the Finance Director for the next meeting of the Board of Supervisors, pursuant to § 65.90(5), Wis. Stats.

Should the Executive 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 of the impacted program or service to reduce to revenue and spending planned 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 Executive 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 County Board in writing. Thereafter, the impacted department head shall review the matter with the Executive Committee at its next meeting, and the Chair of the Executive Committee and of the committee of jurisdiction shall also attend. Thereafter, the Executive Committee shall submit its recommendation to the County Board.

§ 3.12 Financial Policies and Procedures.

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 revenue and spending plan or which are no longer approved as a result of direction by the Executive 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.

[Amended by Res. No. 117-2008; Res. No. 01-2009; Res. No. 41-2016; 1-18-2022 by Res. No. 13-2022, effective 2-1-2022]

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.

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.

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.

The Treasurer shall prepare and maintain a written daily receipt-disbursement form, including updated daily balances for checking accounts.

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.

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.

§ 3.13 Procedures for Purchase and Sale of Tax Delinquent Property and for Recovery of Real Property Taxes and Other Costs.

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.

[Amended by Ord. No. 68-2008; 6-17-2025 by Res. No. 36-2025, effective 7-3-2025]

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.

Issuance of Tax Certificates. The Treasurer shall issue tax certificates to the County on all tax delinquent lands pursuant to § 74.57, Wis. Stats. Upon expiration of the redemption period, the Treasurer shall proceed under Subsection (3) or (4) of this section.

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, the Treasurer is authorized to enforce tax liens pursuant to the provisions of § 75.521, Wis. Stats.

The Treasurer is authorized to commence an action to foreclose the tax lien represented by the certificate.

County May Acquire Tax Delinquent Lands. If the Treasurer determines that proceeding under § 74.14, 74.19, or 74.53, Wis. Stats., is advantageous to the County, the Treasurer shall seek approval from the County Board to proceed as follows:

Actions Against Persons.

This section is adopted pursuant to the authority provided under § 74.53, Wis. Stats.

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 (2) and (3) that are not included on the tax rolls for collection:

Delinquent real property taxes, special charges, special assessments and special taxes, not including amounts under Subparagraphs (2) and (3), that were delinquent during the period that the person owned the property.

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, Wis. Stats.(4) or (2)(d), (i) or (f)(g), , 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.

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.

Upon the commencement of an action as described in Subsection (5)(b) above, 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.

The Executive 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.

The Executive Committee shall have determined which of the current and previous owners should be held personally liable.

The Treasurer shall have provided written notice to such owner(s), as the Executive 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.

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.

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.

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.

§ 3.14 Interest Rate and Penalty on Overdue or Delinquent Real Estate Taxes and Special Assessments.

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 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.

§ 3.15 Recording and Copying Fees.

[Amended by Ord. No. 50-2004]

[Amended by Res. No. 79-2012]

The fee for recording, preparing and mailing documents shall be in accordance with § 59.43, Wis. Stats.

County Department Copying Fees.

[Amended 8-20-2019 by Res. No. 67-2019 (Ord. No. 15-2019), effective 8-29-2019]

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.

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.

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.

§ 3.16 Issue of Worthless Checks.

[Amended by Res. No. 38-2009; 10-15-2024 by Res. No. 94-2024]

The County Board authorizes and directs the County Treasurer to charge a service fee of $50 for all checks returned by financial institutions due to insufficient funds.

§ 3.17 (Reserved) [1]

[1]

Editor's Note: Former § 3.17, which pertained to the risk management program, was repealed 9-21-2014 by Res. No. 100-2004. See now § 1.50.

§ 3.18 Accounts Receivable Policies.

[Added by Ord. No. 54-2014; amended 12-17-2024 by Res. No. 115-2024, effective 1-17-2025]

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 Human Service Department that are regulated by State requirements shall be exempt from this policy.

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.

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.

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.

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.

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.

The vendor department invoice must include the following information for each receivable:

Name of debtor.

Description of each charge and/or credit.

Invoice number.

Date of invoice.

Amount of each charge or credit.

The vendor department invoice listing shall be produced and retained on a monthly basis.

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.)

The vendor department may refer uncollected receivables to the Corporation Counsel's office when:

An account is 90 days or more past due, and

The appropriate past due notices have been sent, and

The amount is at least $100.

Corporation Counsel Actions. Actions by the Corporation Counsel's office may include, but are not limited to:

Sending additional notices and making telephone contacts,

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.

Several criteria may justify write-offs:

The amount of the debt is insufficient to justify additional collection efforts.

The debtor has died and there is no guarantor or successor.

The debt is disputed and the vendor department has insufficient documentation to pursue collection efforts.

The debt is discharged in bankruptcy and there is no guarantor or successor.

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.

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.

Gross receivables for the month. Gross receipts for the month.

Amount written off.

§ 3.19 Penalty for Converting Agricultural Land.

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.

§ 3.20 Retention of Overpayments.

[Added by Ord. No. 68-2006]

§ 3.21 Personal Use of County Vehicles.

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]

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.

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.

Personal Use Prohibited. No County employee may, except as provided, make any personal use of County owned or operated vehicles.

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.

This section shall not forbid employees from making minimal personal use of County vehicles with the permission of their immediate supervisor.

Personal Use Valuation. Each employee who is required to commute to and from work with a County vehicle shall either:

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

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.)