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City of Hudson, WI
St. Croix County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Common Council of the City of Hudson by Ord. No. 1-81 as Ch. 3, Secs. 3.02 to 3.05 of the 1981 Code. Amendments noted where applicable.]
A. 
Bond eliminated. The city elects not to give the bond on the Finance Officer provided for by W.S.A. s. 70.67(1).
B. 
City liable for default of Finance Officer. Pursuant to W.S.A. s. 70.67(2), the city shall be obligated to pay, in case the Finance Officer shall fail to do so, all state and county taxes required by law to be paid by such Finance Officer to the County Treasurer.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
The calendar year shall be the fiscal year.
A. 
Statement of receipts and disbursements. On or before October 1 each year, each officer, department or board shall file with the Clerk an itemized statement of disbursements made to carry out the powers and duties of each officer or department during the preceding fiscal year and a detailed statement of the receipts and disbursements on account of any special fund under the supervision of such officer or department during such year and of the condition and management of such funds and also detailed estimates of the same matters for the current fiscal year and for the ensuing fiscal year. Such statements shall be presented in the form prescribed by the Clerk.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
B. 
Preparation of budget.
(1) 
On or before October 20 each year, the Mayor shall prepare and submit to the Council a proposed budget presenting a financial plan for conducting the affairs of the city for the ensuing calendar year. The budget shall include the following information:
(a) 
Detailed estimates of the expense of conducting each department and office of the city for the ensuing fiscal year. The classification of the estimates shall be as nearly uniform as possible for the main divisions of all departments, to be prepared by the Clerk.[2]
[2]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
(b) 
Expenditures for corresponding items for the current year and last preceding fiscal year, with reasons for increases and decreases recommended as compared with appropriations for the current year.
(c) 
An itemization of all anticipated income of the city from sources other than general property taxes and bond issues, with a cooperative statement of the amounts received by the city from each of the same or similar sources for the last preceding and current fiscal years.
(d) 
Such other information as may be required by the Council.
(2) 
The Council shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.
C. 
Appropriation ordinance. The Mayor shall submit to the Council, at the time the annual budget is submitted, the draft of an appropriation ordinance providing for the expenditures proposed for the ensuing fiscal year. Upon the submission of the proposed appropriation ordinance to the Council, it shall be deemed to have been regularly introduced therein. The Council shall provide for public hearings on the budget and the proposed appropriation ordinance either before a committee of the Council or before the Council sitting as a committee of the whole. Following the public hearing, the proposed appropriation ordinance may be changed or amended and shall take the same course in the Council as other ordinances but shall not be passed before the first meeting of the Council in November. Upon final passage, the appropriation ordinance shall be published in the manner provided for the publication of other ordinances.
D. 
Transfer of appropriations. Upon the written recommendation of the Mayor, the Council may at any time transfer any portion of an unencumbered balance of an appropriation to any other purpose or object. The Mayor may approve written requests of a department head for transfers within a department.
E. 
Expenditure of funds. No money shall be drawn from the treasury of the city, nor shall any obligation for the expenditure of money be incurred, except in pursuance of the annual appropriation ordinance or of such ordinance when changed as authorized by Subsection D, but appropriations may be made by the Council, 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.
F. 
Payment of claims. No claim against the city shall be paid except by means of a warrant on the treasury issued by the Finance Officer. The Finance Officer shall examine all payrolls, bills and other claims and demands against the city and shall issue no warrant for payment unless he finds that the claim is in proper form, correctly computed and duly approved; that it is legally due and payable; that an appropriation has been made therefor which has not been exhausted; and that there is money in the treasury to make payment.[3]
[3]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
G. 
Sufficient funds on hand required. No contract, agreement or other obligation involving the expenditure of money out of appropriations made by the Council shall be entered into, nor shall any order for such expenditure be valid, unless the Finance Officer shall first certify that there is an unencumbered balance in the appropriation account, properly chargeable, sufficient to meet the obligation entailed by said contract, agreement order or other document.[4]
[4]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
[Amended by Ord. No. 6-85]
The financial records of the city shall be audited annually by an auditing firm or individual as approved by the Common Council.