The Town Board of the Town of Woodruff has the specific authority, powers and duties pursuant to §§ 60.10, 60.20, 60.22, 60.23, 60.40, 60.41, 60.42, 60.44, 60.45, 60.46, 60.47, 65.90, 66.0601, 66.0603, 66.0703, 66.0721 and 74.12 and Chs.
67 and 70, Wis. Stats., to manage, supervise and direct the fiscal operations of the Town of Woodruff and to develop, maintain and implement a fiscal management system for the Town.
The adopted budget shall not be changed after
approval of the budget except upon the recommendation of the Chairperson
and upon a roll call two-thirds vote of the entire membership of the
Town Board. Notice of such change shall be given by publication or
posted within eight days thereafter in the official Town newspaper.
No money shall be drawn from the treasury of the Town, 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 §
67-3 of this chapter. At the close of each fiscal year, any unencumbered balance of any 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 Town Board annually shall prepare a statement
of the financial condition of the Town and present the statement to
the Annual Town Meeting. In preparing the statement, the Town Board
may provide for assistance by any person. The statement shall include
the previous year's revenues and expenditures and the current indebtedness
of the Town.
The Town Treasurer shall maintain a finance
book under § 60.33(3), Wis. Stats.
The Town Board shall provide for financial audits
under § 66.0605, Wis. Stats.
Disbursements from the Town treasury shall be
made under § 66.0607, Wis. Stats. No claim, account or demand
for payment against the Town shall be paid until a voucher has been
filed with or prepared by the Town Clerk. Each check representing
a disbursement or transfer of Town funds must be signed by the Town
Clerk and Town Treasurer. Each check must also be signed by the Town
Chairperson.
In lieu of the personal signatures of the Town
Clerk, Town Treasurer and Chairperson, there may be affixed on order
checks the facsimile signatures of such persons adopted by them and
approved by the Town Board, but the use of the facsimile signature
shall not relieve such official from any liability to which he or
she is otherwise subject, including the unauthorized use thereof.
The Town Clerk and Town Treasurer 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, contemplated improvement,
floodplain status, violation of the building and health codes and
similar information. Any such information sought shall be provided
to the person requesting it on said form. The Town Clerk or Town Treasurer
shall collect a fee, as prescribed in the Town Fee Schedule, payable at the time a request for compiling such information
on said form is made. The Town Clerk and Town Treasurer shall have
a minimum of three business days during the regular work week to satisfy
such requests. Neither the Town nor its officials assume any liability
when providing this service.
No agent of the Town having authority to employ
labor or to purchase materials, supplies or any other commodities
may bind the Town or incur any indebtedness for which the Town may
become liable without approval of the Town Board. Each such employment
or purchase order shall be drawn against a specific appropriation,
the money for which shall be available in the Town 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
Town Clerk shall keep a record of such employment and purchase orders
and shall charge them against the proper appropriation.
Billings by the Town 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 15th day of November. Bills not paid on or before the 15th
day of November may have added to the total amount due 1 1/2% of said
charges and 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 Town, subject to the confirmation of the
Town Board, to conduct a detailed audit of the Town's financial transactions
and its books and to assist the Town Treasurer in the management of
the Town's financial affairs. These auditors may be employed on a
calendar-year basis. The books audited shall, in addition to the Town
financial records of the office of the Town Treasurer, include books
of any other boards, commissions, officers or employees of the Town
handling Town moneys.