[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.
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]
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]
(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]
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]
[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.
