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Village of Black Earth, WI
Dane County
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Code
New Laws (2) Index
[HISTORY: Adopted by the Village Board of the Village of Black Earth 5-1-1990 by Ord. No. 90-O-7 as §§ 5.09, 20.01, 20.02 and 20.03 of the 1990 Code. Amendments noted where applicable.]
The Village Clerk-Treasurer shall prepare a report of the finances of the Village of Black Earth and present such report to the Village Board at its regular monthly meetings.
A. 
Claims to be certified. Prior to submission of any account, demand or claim to the Village Board for approval of payment, the Village Clerk-Treasurer shall certify, or cause to be endorsed thereon or on attached papers, that the following conditions have been complied with:
(1) 
Funds are available therefor.
(2) 
The item or service was duly authorized by the proper official or agency and has been received or rendered in accordance with the purchasing agreement.
(3) 
The claim is accurate in the amount and a proper charge against the treasury.
B. 
Village Board to audit accounts. No account or demand against the Village shall be paid until it has been audited by the Village Board and an order drawn on the Village treasury therefor. Every such account shall be itemized and certified as provided in Subsection A. After auditing, the Village Board shall cause to be endorsed by the Clerk-Treasurer, on each account, the word "allowed" or "disallowed," as the fact is, adding the amount allowed or specifying the items or parts of items disallowed. The minutes of the proceedings of the Board shall show whether or not the claims presented at the meeting were approved. The Village Clerk-Treasurer shall keep in his file a record of all the claims presented at each meeting.
Annually the Village Board shall hire a certified public accountant to audit all Village accounts.
As a complete alternative to the requirements established by §§ 61.54 and 61.55, Wis. Stats., the provisions of § 62.15, Wis. Stats., shall hereinafter be applicable to Village contracts.