[HISTORY: Adopted by the Common Council of the City of Manawa 10-18-1993
as Title 3, Ch. 1 of the 1989 Code of Ordinances. Amendments noted where applicable.]
A.
There shall be a fee of $10 for processing checks made
payable to the city that are returned because of insufficient funds in the
account in question.
B.
Collection costs and attorney fees shall be added to
the principal amounts of unpaid bills owed to the city that are placed with
collection agencies.
A.
Bond eliminated. The City of Manawa elects not to give
the bond on the City Clerk-Treasurer provided for by W.S.A. s. 70.67(1).
B.
City liable for default of Clerk-Treasurer. Pursuant
to W.S.A. s. 70.67(2), the city shall be obligated to pay, in case the City
Clerk-Treasurer shall fail to do so, all state and county taxes required by
law to be paid by such City Clerk-Treasurer to the County Treasurer.
A.
Departmental estimates. On or before October 1 of each
year, each officer, department, board and committee shall file with the City
Clerk-Treasurer an itemized statement of disbursements made to carry out the
powers and duties of such officer, department, board or committee 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, department,
board or committee during such year and of the conditions and management of
such fund 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 city and shall be designated as "departmental
estimates" and shall be as nearly uniform as possible for the main division
of all departments.
B.
Consideration of estimates. The Mayor, with the assistance
of the Clerk-Treasurer and the Finance and Personnel Committee, shall consider
such departmental estimates in consultation with the department head and recommend
to the Common Council a budget amount for such department or activity.
C.
Proposed budget. On or before November 1, the Mayor shall
prepare and submit to the Common 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:
(1)
The expense of conducting each department and activity
of the city for the ensuing fiscal year and last preceding fiscal year, with
reasons provided for increase and decrease recommended as compared with appropriations
for the current year.
(2)
An itemization of all anticipated income from the city
from sources other than general property taxes and bonds issued, with a comparative
statement of the amounts received by the city from each of the same or similar
sources for the last preceding and current fiscal years.
(3)
An estimate 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.
(4)
Such other information as may be required by the Common
Council and by state law.
D.
Copies of budget. The City Clerk-Treasurer shall provide
a reasonable number of copies of the budget summary thus prepared for distribution
to citizens. The entire fiscal budget shall be available for public inspection
in the office of the City Clerk-Treasurer during regular office hours.
E.
Hearing.
(1)
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.
(2)
A summary of such budget and notice of the time and place
where such budget and detail are available for public inspection and notice
of the time and place for holding the public hearing thereon shall be published
in the official newspaper of the city at least 15 days prior to the time of
such public hearing.
(3)
Not less than 15 days after the publication of the proposed
budget and the notice of hearing thereon, the public hearing shall be held
at the time and place stipulated, at which time any resident or taxpayer of
the city shall have an opportunity to be heard on the proposed budget. The
budget hearing may be adjourned from time to time.[1]
F.
A majority vote of the Common Council is required to
adopt the proposed budget, and a vote of 3/4 of the Council is necessary to
adopt the appropriations budget.
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(State law reference: W.S.A. s. 62.12)
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Upon written recommendation of the Mayor, the Council may at any time,
by a 2/3 vote of the entire membership, transfer any portion of an unencumbered
balance of an appropriation to any other purpose or object. Notice of such
transfer shall be given by publication within 10 days thereafter in the official
newspaper of the city.
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 in the adopted budget or when changed as authorized by § 37-4 of this chapter. 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 Common Council, to be paid out of 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 calendar year shall be the fiscal year.
The Common Council shall designate the public depository or depositories
within this state within which city funds shall be deposited, and when the
money is deposited in such depository in the name of the city, the City Clerk-Treasurer
and bondsperson shall not be liable for such losses as are defined by state
law. The designated depositories are Baylake Bank, 1st State Bank, Local Government
Pool. The Clerk-Treasurer shall invest, and the interest arising therefrom
shall be paid into the city treasury. A copy of the resolution designating
public depositories shall be filed annually with the State Commissioner of
Banking. Pursuant to state law, designated public depositories shall be required
to pledge United States Treasury notes equal in amount to any uninsured balance
on the city's deposit. [State law reference: W.S.A. Ch. 34 and s. 62.12(7)]
A.
[1]Payment of claims. In addition to or in lieu of the other methods
provided by statute for the payment of claims against the city, financial
claims against the city may be paid from the city treasury after the Clerk-Treasurer
shall have audited and approved each such claim as a proper charge against
the treasury and shall have endorsed his or her approval thereon, after having
determined that the following conditions have been complied with:
(1)
Funds are available therefor, pursuant to the budget
approved by the Council.
(2)
The item or service covered by such claim has been duly
authorized by the proper official, department head or board or commission.
(3)
The item or service has been actually supplied or rendered
in conformity with such authorization.
(4)
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 his or her discretion the Clerk-Treasurer may deem necessary.
B.
Payment of regular wages or salaries. Regular wages or
salaries of city officers and employees shall be paid by payroll, verified
by the proper city official, department head, board or commission and filed
with the Clerk-Treasurer in time for payment on the regular payday.
The City Clerk-Treasurer may invest any city funds not immediately needed,
pursuant to W.S.A. ss. 66.04(2) and 219.05.
In lieu of the personal signatures of the City Clerk-Treasurer and Mayor,
there may be affixed on order checks the facsimile signatures of such persons
adopted by them and approved by the Common Council, 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.
A.
The City Clerk-Treasurer or his or her deputies shall
not receive any money into the treasury from any source except on account
of taxes levied and collected during the fiscal year for which he or she may
then be serving without giving a receipt therefor in the manner specified
by the Common Council.
B.
Upon the payment of any money (except for taxes as herein
provided), the City Clerk-Treasurer shall make out a receipt in duplicate
for the money so received. The Clerk-Treasurer shall charge the amount thereof
to the treasury and credit the proper account. The payment of the money to
any receiving agent of the city or to the city or to the Clerk-Treasurer shall
be safeguarded in such manner as the Common Council shall direct.
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(State law reference: W.S.A. s. 66.113)
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The Clerk-Treasurer is 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, outstanding water, electric
and sewer bills, current water and sewer bills, contemplated improvements,
floodplain status, violations 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 city shall collect a fee of $5 for furnishing such information
on said form. A minimum of 48 hours is required for preparation of a statement
of real property status.
Billings by the city 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 shall 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 shall be employed each year by
the city, subject to the confirmation of the Common Council, to conduct a
detailed audit of the city's financial transactions and its books and
to assist the Clerk-Treasurer in the management of the city's financial
affairs, including the city's public utilities. These auditors shall
be employed on a calendar-year basis. The books audited may, in addition to
the city financial records of the office of the Clerk-Treasurer, include the
City Clerk-Treasurer's books, the city's public utilities, Police
Department records and any other books of any boards, commissions, officers
or employees of the city handling city moneys.
A.
All personal property taxes and special assessments shall
be paid on or before February 28.
B.
All real estate taxes levied pursuant to this Code and
the Wisconsin statutes may be paid in two installments. The first shall be
paid on or before January 31 to the City Clerk-Treasurer, and the second installment
shall be paid on or before July 31 next succeeding to the County Treasurer,
in accordance with the provisions of W.S.A. s. 74.03. If the first installment
of the real estate taxes is not paid on or before January 31, the whole amount
of those real estate taxes shall become due and shall be collected, together
with unpaid personal property taxes, on or before the last day of February
by the City Clerk-Treasurer.
C.
Overdue or delinquent real estate taxes, personal property
taxes and special assessments are subject to an interest charge of 1% per
month or fraction of a month.
D.
In addition to the interest charge, overdue or delinquent
personal property taxes are subject to a penalty of 0.5% per month or fraction
of a month. The penalty shall apply to any personal property taxes that are
overdue or delinquent and shall be calculated from January of the year in
which such taxes first become due.
E.
Immediately upon the sale or transfer of a business,
the City Clerk-Treasurer shall require advanced payment of all personal property
taxes based on the previous year's mill rate multiplied by the current
year's evaluation of the premises, property or business.
