[HISTORY: Adopted by the Village Board of the Village of Maple Bluff as §§ 3.01 to 3.06 and 3.08 to 3.10 of the 1986 Code. Amendments noted where applicable.]
Aggregate tax stated on roll. Pursuant to § 70.65(2), Wis. Stats., the Clerk-Treasurer shall, in computing the tax roll, insert only the aggregate amount of state, county, school and local taxes in a single column on 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.
Rates stamped on receipts. In lieu of entering on each tax receipt the several amounts paid respectively for State, county, school, local and other taxes, the aggregate amount of such taxes shall be combined in a single column on the tax receipt issued by the Clerk-Treasurer. The Clerk-Treasurer shall cause to be printed or stamped on the tax receipt the separate proportion or rate of taxes levied for state, county, school, local or other purposes.
The calendar year shall be the fiscal year.
Departmental estimates. Annually, at a time specified by the Committee on Finance and Accounts, each officer, department and committee shall file with the Clerk-Treasurer an itemized statement of disbursements made to carry out the powers and duties of such officer, department or committee during the preceding fiscal year; a detailed statement of the receipts and disbursements on account of any special fund under the supervision of such officer, department or committee during such year and of the conditions and management of such fund; and detailed estimates of the same matters for the current and ensuing fiscal years. Such statements, which shall be designated as "departmental estimates," shall be presented in the form prescribed by the Clerk-Treasurer, such form to be as nearly uniform as possible for the main division of all departments.
Preparation of proposed budget.
Committee on Finance and Accounts to prepare. The Committee on Finance and Accounts shall annually prepare and submit to the Board a proposed budget presenting a financial plan for conducting the affairs of the Village for the ensuing fiscal year.
Information required. The budget shall include the following information:
The expense of conducting each department and activity of the Village for the ensuing fiscal year and corresponding items for the current year and last preceding fiscal year, with reasons for increase and decrease recommended as compared with appropriations for the current year.
An itemization of all anticipated income of the Village from sources other than general property taxes and bonds issued, with a statement comparing the amounts received by the Village from each of the same or similar sources for the last preceding and current fiscal year.
An itemization of the amount of money to be raised from general property taxes which, with income from other sources, will be necessary to meet the proposed expenditures.
Such other information as may be required by the Board and by state law.
Copies required. The Village shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.
Hearing. The Board shall hold a public hearing on the budget as required by law.
Action by Board. Following the public hearing, the proposed budget may be changed or amended and shall take the same course in the Board as ordinances.
The amount of the tax to be levied or certified and 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 all the members of the Village Board. Notice of such change shall be given by publication within 15 days thereafter in the official Village newspaper.
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 § 30-4. 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 has been accomplished or abandoned.
Payments may be made from the Village treasury after the Clerk-Treasurer of the Village audits and approves each claim as a proper charge against the treasury and endorses his or her approval on the claim after having determined that the following conditions have been complied with:
Funds are available therefor pursuant to the budget approved by the governing body.
The item or service covered by such claim has been duly authorized by the proper official, department head or board or commission.
The item or service has been actually supplied or rendered in conformity with such authorization.
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 that officer's discretion may be deemed necessary.
The Clerk-Treasurer 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 governing body of the Village shall authorize an annual detailed audit of its financial transactions and accounts by a public accountant licensed under Ch. 442, Wis. Stats., and designated by the Village Board.
Such system shall be operative only if the Clerk-Treasurer is covered by a fidelity bond of not less than $5,000.
As a complete alternative to the requirements established by §§ 61.54 and 61.55, Wis. Stats., § 62.15, Wis. Stats., shall apply to Village contracts. The authority vested in the board of public works by § 62.15, Wis. Stats., shall be exercised by the Village Board or as delegated by the Village Board.
Pursuant to § 62.15, Wis. Stats., it is determined that demolition of structures owned by the Village involving the removal of asbestos and all work associated therewith may be done directly by the Village without submitting the same for bids.
In regard to Village purchases involving more than $2,000, each such purchase shall be as authorized by the Village Board in each instance; provided, however, that this requirement shall not prevent expedient Village action to prevent loss or injury in cases of emergency or pertain to any routine, budgeted purchases by the Village where choice of vendor or product is not a material consideration.
The Clerk-Treasurer may invest any Village funds not immediately needed, pursuant to § 66.0603(1m).
Fund source. The sources of the Municipal Reserve Fund shall be such money or securities as the Village Board may, by resolution, from time to time direct to be paid into such fund, together with all contributions or donations to such fund from any sources.
Accounts and annual reports. The Clerk-Treasurer shall keep a separate account of the transactions, investments, earnings and expenditures relating to such fund and make an annual report on or about the first Thursday in January of each year to the Village Board.
Sale or transfer of securities. The disbursement, investment, sale or transfer of any securities held in such fund shall be by resolution of the Village Board, on Village orders, signed by the President and the Clerk-Treasurer.
Fund earnings. All interest, income, earnings or increment on the investments in such fund shall be added to the fund, unless otherwise provided by two-thirds vote of the members of the Village Board.
Expenditures from fund. The fund may be expended for any municipal purpose with the two-thirds vote of the members of the Village Board; provided, however, that nothing in this section shall be construed to conflict with the terms of any gift, devise, bequest or contribution to such fund by any private individual.
Separate account. The Clerk-Treasurer shall keep all cash on hand belonging to the fund in a separate account in the Village depository.