[HISTORY: Adopted by the Town Board of the Town of Manitowish Waters as §§ 3.01 to 3.06, 3.08 and 3.09 of the 2001 Code. Amendments noted where applicable.]
Aggregate tax stated on roll. Under § 70.65(2), Wis. Stats., the Clerk/Treasurer shall, in computing the tax roll, insert only the aggregate amount of state, county, school and local taxes in a single column on the roll opposite the parcel or tract of land against which the tax is levied or, in the case of personal property, in a single column opposite the name of the person against whom the tax is levied.
Rates stamped on receipts. Under § 74.19, Wis. Stats., instead of entering on each tax receipt the several amounts paid respectively for state, county, school, local and other taxes, the aggregate amount of such taxes shall be combined in a single column on the tax receipt issued by the Town Clerk/Treasurer. The Clerk/Treasurer shall cause to be printed or stamped on the tax receipt the separate proportion or rate of taxes levied for state, county, school, local or other purposes.
The calendar year shall be the fiscal year.
Departmental estimates. Annually, at a time specified by the Town Chairperson, each officer and department shall file with the Town Board an itemized statement of disbursements made to carry out the powers and duties of such officer or department during the preceding fiscal year; 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 conditions and management of such fund; and detailed estimates of the same matters for the current and ensuing fiscal years.
Preparation of proposed budget.
Town Board to prepare. The Town Board, with the assistance of the Clerk/Treasurer, shall annually prepare a proposed budget presenting a financial plan for conducting the affairs of the Town for the coming fiscal year.
Information required. The budget shall include the following information:
The expense of conducting each department and activity of the Town for the coming fiscal year and corresponding items for the current year and last preceding fiscal year, with reasons for increase and decrease recommended as compared with appropriations for the current year.
An itemization of all anticipated income of the Town from sources other than general property taxes and bonds issued, with a statement comparing the amounts received by the Town from each of the same or similar sources for the last preceding and current fiscal year.
An itemization 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.
Such other information as may be required by the Board and state law.
Copies required. The Town shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.
Hearing. The Board shall hold a public hearing on the budget as required by law.
Action by Board. Following the public hearing, the proposed budget may be changed or amended and shall take the same course in the Board as ordinances.
The amount of the tax to be levied or certified and the amounts of the various appropriations, and the purposes thereof, shall not be changed after approval of the budget except by a two-thirds vote of all the members of the Town Board. Notice of such change shall be given by publication within 15 days thereafter in the official Town newspaper.
After the budget is adopted, the electors of the Town, at a regular or special meeting, shall set the tax rate of the Town as provided in § 60.10(1)(a), Wis. Stats., except if such authority has been delegated to the Town Board as provided in § 60.10(2)(a), Wis. Stats.
No money shall be drawn from the Town treasury 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 § 46-4. At the close of each fiscal year, any unencumbered balance of an appropriation shall revert to the general fund and be subject to reappropriation, but appropriations may be made by the Board, to be paid out of the income of the current year, for 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 has been accomplished or abandoned.
The Town, having adopted a resolution to direct the Town Board to exercise Village Board powers under § 60.10(2)(c), Wis. Stats., does now enact an alternative system of approving certain financial claims against the Town by virtue of the provisions of § 66.0609, Wis. Stats.
Payments may be made from the Town treasury after the Clerk/Treasurer audits and approves each claim as a proper charge and endorses his or her approval on the claim after having determined that the following conditions have been met:
Funds are available therefor under the budget approved by the Town Board.
The service covered by such claim has been authorized by the proper official, department head, board or commission.
The service has been actually rendered in conformity with such authorization.
The claim is just and valid according to law. The Clerk/Treasurer may require the submission of such proof and evidence to support the above as he or she may deem necessary.
The authority extended to the Town Clerk/Treasurer above shall apply only to the regular payroll checks of Town employees and the salaries of elected Town officials. All other claims against the Town will be examined and approved in accordance with the applicable law.
The Clerk/Treasurer shall file with the Town Board, not less than monthly, a list of the claims approved showing the date paid, name of claimant, purpose and amount.
The Town Board shall authorize an annual detailed audit of its financial transactions and accounts by a public accountant licensed under Ch. 442, Wis. Stats., and designated by the Town Board.
Eliminated. The Town elects not to give the bond on the Clerk/Treasurer provided for by § 70.67(1), Wis. Stats.
Town liable for default of Clerk/Treasurer. Pursuant to § 70.67(2), Wis. Stats., the Town shall pay, if the Clerk/Treasurer fails to do so, all state and county taxes required by law to be paid by the Clerk/Treasurer to the County Treasurer.
The Clerk/Treasurer may invest any Town funds not immediately needed, pursuant to § 66.0603(1m), Wis. Stats., with Town Board approval.