[HISTORY: Adopted by the Village Board of the Village of New Glarus
1-18-2000 by Ord. No. 99-14 as Title 3, Ch. 1 of the 2000 Code. Amendments
noted where applicable.]
Pursuant to § 70.65(2), Wis. Stats., the Village Clerk-Treasurer
shall, in computing the tax roll, insert only the aggregate amount of state,
county, school and local taxes in a single column in 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.
A.
Bond eliminated. The Village of New Glarus elects not
to give the bond on the Village Clerk-Treasurer as provided for by § 70.67(1),
Wis. Stats.
B.
Village liable for default of Treasurer. Pursuant to
§ 70.67(2), Wis. Stats., the Village shall be obligated to pay,
in case the Village Clerk-Treasurer acting as Treasurer shall fail to do so,
all state and county taxes required by law to be paid by such Treasurer to
the County Treasurer.
A.
Departmental estimates. When requested by the Village
Clerk-Treasurer/Administrator, each officer, department and committee shall
annually file with the Village Clerk-Treasurer/Administrator an itemized statement
of disbursements made to carry out the powers and duties of such officer,
department 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 or committee during such year and
of the conditions and management of such fund, and 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 Village Clerk-Treasurer/Administrator
and shall be designated as "departmental estimates" and shall be as nearly
uniform as possible for the main division of all departments.[1]
B.
Consideration of estimates. The Village Board, with the
assistance of the Village Clerk-Treasurer/Administrator, shall consider such
departmental estimates in consultation with the department head and develop
a budget amount for such department or activity.[2]
C.
Form of proposed budget. Each year the Village Clerk-Treasurer/Administrator
shall prepare and submit to the Board a proposed budget presenting a financial
plan for conducting the affairs of the Village for the ensuing calendar year.
The budget shall include the following information:[3]
(1)
The actual expenditures of each department and activity
for the expired portion of the current year and last preceding fiscal year
and the estimated expense of conducting each department and activity of the
Village for the remainder of the current year and ensuing fiscal year, with
reasons for any proposed increase or decrease as compared with actual and
estimated expenditures for the current year.
(2)
An itemization of all anticipated income of the Village
from sources other than general property taxes and bonds issued, with a comparative
statement of the amounts received by the Village from each of the same or
similar sources for the last preceding and current fiscal year.
(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)
All existing indebtedness of the Village, including the
amount of interest payable and principal to be redeemed on any outstanding
general obligation bonds of the Village and any estimated deficiency in the
sinking fund of any such bonds during the ensuing fiscal year.
(5)
Such other information as may be required by the Board
and by state law.
D.
Copies of budget. The Village Clerk-Treasurer shall provide
a reasonable number of copies of the budget summary thus prepared for inspection.
The entire fiscal budget shall be available for public inspection in the office
of the Village Clerk-Treasurer during regular office hours.
E.
Report and hearing.
(1)
The Village Clerk-Treasurer/Administrator shall make
a report no later than the Village Board's first November meeting. The report
shall include the estimated cost of improvements as well as the estimated
cost of operating the various departments and all other costs, including interest
charges, for which money will have to be raised by taxation during the following
year.[4]
(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 a newspaper of general circulation in the Village or legally
posted 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 Village shall have an opportunity to be heard on the proposed budget.
The budget hearing may be adjourned from time to time. Following the public
hearing, the proposed budget resolution may be changed or amended and shall
take the same course before the Village Board as other 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 upon the recommendation of the Village President
and upon a two-thirds vote of the entire membership of the Village Board.
Notice of such change shall be given by publication within 10 days thereafter
in the official Village newspaper.
No money shall be drawn from the treasury of the Village, 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 general fund appropriations shall revert to the general fund and shall be subject to reappropriation, but appropriations may be made by the Board, 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.
The calendar year shall be the fiscal year.
The Village Board shall designate the public depository or depositories
within this state within which Village funds shall be deposited, and when
the money is deposited in such depository in the name of the Village, Village
officials and bondsmen shall not be liable for such losses as are defined
by state law. The interest arising therefrom shall be paid into the Village
treasury.
A.
Claims to be certified. Prior to submission of any account,
demand or claim to the Village Board for approval of payment, the appropriate
department head shall certify, or cause to be endorsed thereon or on attached
papers, that the following conditions have been complied with:
(1)
That funds are available therefor pursuant to the budget.
(2)
That 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)
That the claim is accurate in amount and a proper charge
against the treasury.
B.
Board to audit accounts.
(2)
All money paid out of the Village treasury shall be paid upon an order signed by the Village President and countersigned by the Village Clerk-Treasurer, except that payments of regular wages or salaries shall be as provided in Subsection C below. The minutes of the proceedings of the Board, or a statement attached thereto, shall show to whom and for what purpose every such account was allowed and the amount. Routine and time-dependent statements, such as utility bills, may be paid by the Village Clerk-Treasurer without utilizing the procedures of this section.
C.
Payment of regular wages or salaries. Regular wages or
salaries of Village officers and employees shall be paid by payroll, verified
by the proper Village official, department head, board or commission and filed
with the Village Clerk-Treasurer in time for payment on the regular pay day.
A.
Wisconsin Statutes adopted.
(1)
The statutory provisions set forth in § 66.0609, Wis. Stats., are hereby adopted and by reference made a part of this chapter as if fully set forth herein, except that claims for the expenses in Subsection A(2) shall be the only claims which may be approved for payment by the Clerk-Treasurer.
(2)
Disbursement from public depositories shall be made by
check as approved by the Village Clerk-Treasurer for the following expenses:
payroll, insurance premiums, retirement contributions, withholding tax deposits,
sales tax deposits, overpayment refunds, payments to others from employee
deductions, reimbursement of petty cash, tax settlements, bond transfers to
other units of government, training fees or other claims approved by department
heads to avoid service and/or interest charges, and license fees.
B.
Investment of idle funds.
(1)
Responsibility for deposit and/or transfer of funds for
short-term investment of idle funds of the Village as they are available from
time to time shall be at the discretion of the Village Clerk-Treasurer.
(2)
Short-term investment is defined as one year or less.
(3)
Transfer of funds shall be made at the direction of the
Village Clerk-Treasurer in person or by telephone or wire without signature
of any other Village official.
(4)
The Village Clerk-Treasurer shall determine the amount
of deposit and/or investment, subject to available funds, taking into consideration
the projected revenue and expenses during the term of any investment, to maintain
an adequate cash flow.
(5)
Funds may be invested in any institution approved by
the Village Board, and the rate of interest that may be earned upon such investments
shall be primary criteria for investment in a particular institution.
(6)
The Clerk-Treasurer shall keep funds in any one institution
below $500,000 to insure coverage for losses due to failure of an institution,
except that during peak periods of revenue, receipts in excess of $500,000
may be deposited in institutions provided proper bonding is documented.
[Amended 7-1-2003 by Ord. No. 03-04]
C.
Borrowing of funds. Based on the dollar amount and intended use
of the borrowed funds the Finance Committee will determine the appropriate
funding mechanism (i.e., bond or bank note).
[Added 10-25-2004 by Ord. No. 04-10]
(1)
Bond sale shall be coordinated through the services of a financial
advisor.
(2)
Bank notes shall require written documentation stating the amount
to be borrowed, interest rate, term of the note. Bids shall be required from
a minimum of two financial institutions. Bid documentation shall be reviewed
by the Finance Committee. The Finance Committee will forward a recommendation
to the Village Board.
A.
The Village Clerk-Treasurer and 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 they may then be serving without
giving a receipt therefor in the manner specified by the Village Board.
B.
Upon the payment of any money (except for taxes as herein
provided), the Village Clerk-Treasurer shall make out a receipt in duplicate
for the money so received. The Village 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 Village or to the Village or to the Village
Clerk-Treasurer shall be safeguarded in such manner as the Village Board shall
direct.
In lieu of the personal signatures of the Village Clerk-Treasurer and
Village President, there may be affixed on order checks the facsimile signatures
of such persons, adopted by them and approved by the Village Board, but the
use of the facsimile signature shall not relieve such official from any liability
to which he is otherwise subject, including the unauthorized use thereof.
The Village Clerk-Treasurer and his designees are authorized to prepare
a written 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 and sewer bills, current water and sewer bills,
contemplated improvements, outstanding citations on Building Code[1] violations and similar information. Any such information sought
shall be provided to the person requesting it on said form. Requests for written
statements of real property status shall be made to the Village Clerk-Treasurer
a minimum of one business day in advance. A fee as set by the Village Board
shall be charged for compiling this information when a written report is requested.
A.
Adoption of city bidding procedures. Pursuant to § 61.56,
Wis. Stats., the Village does hereby provide that as a complete alternative
to the requirements of §§ 61.54, 61.55, and 66.0901, Wis. Stats.,
and in lieu thereof, the provisions of § 62.15, Wis. Stats., shall
be applicable to all Village contracts for public construction over $15,000.
The authority vested in a board of public works by § 62.15, Wis.
Stats., shall be exercised by the Village Board or by a committee designated
by the Village Board.
[Amended 7-1-2003 by Ord. No. 03-04]
B.
Construction by the Village. Any class of public construction
may be done directly by the Village without submitting the same for bids,
provided that the same is authorized by a vote of 3/4 of all members
of the Village Board.
A.
FORMAL BID
INFORMAL QUOTATION
VERBAL QUOTATION FORM
Definitions. As used in this section, the following terms
shall have the meaning indicated:
Procedure used for purchasing goods and services, except professional
services, in an amount of $15,000 and higher, and in some instances in amounts
less than this amount. The formal bid procedure requires a legal public notice
and contains detailed, written specifications regarding the goods and services
to be purchased and a number of specific conditions associated with the purchase.
Goods and/or services purchased through federal, state or county bids shall
be deemed to have met the requirements of this chapter.
A written request for quotation sent to vendors. The informal quotation
is used for the purchase of goods and services in an amount less than $15,000.
The Village solicits verbal quotations on items the Village purchases,
which are less than $15,000. The results of the verbal quotations are recorded
on a memorandum of verbal quotation form.
B.
Bid solicitation.
(1)
Competitive bids or quotations may be obtained before contracting to purchase public works items which amount in bulk to more than $1,000. Purchases up to $1,000 may be made by either telephone quotations, informal written quotations or formal bid. Purchases from $1,000 to $15,000 may be made, when deemed necessary, by written quotation, telephone quotation or formal bid. Purchases of $15,000 and over, pursuant to Subsection A above, shall be made by formal bid unless exempted from it by action of the Village Board.
(2)
Verbal quotations for goods and services shall be secured
from at least two qualified vendors, where possible, and the results of the
quotations shall be recorded on the memorandum of verbal quotation form and
signed by the person receiving the quotations.
(3)
Informal requests for written quotations shall be solicited
from at least two qualified bidders, when possible, on the request for quotation
form. All written requests for quotations shall be issued by the applicable
department heads and returned to and analyzed by the applicable department
heads. Informal requests for written quotations may also be solicited by telephone.
Vendors shall be given a reasonable time to respond to the request for an
informal, written quotation and shall be given clear, concise specifications
and informal bidding instructions to facilitate competitive bidding.
(4)
When a formal bid is required or deemed to be in the
best interests of the Village, the bidding procedure shall follow the legal
requirements associated with a Class 1 notice under state statute and the
procedures normally associated with the formal bid proposal.
(5)
The formal bid proposal will contain at least the following
information:
(a)
The bid number.
(b)
A detailed description of the goods and services required,
including enough information about the items or services required so that
more than one vendor can meet the specifications.
(c)
The time, date and place the bids will be opened.
(d)
The address to which the bids shall be mailed or delivered.
Instructions to bidders shall include such information as delivery dates,
transportation charges, proposal prices, conditions for guaranteeing the proposal,
payment terms, right of rejection of proposals, right to reject merchandise,
insurance requirements, alternative proposal consideration, tax information,
and other appropriate information regarding the awarding and execution of
the contract and contract considerations.
(e)
The bid proposal shall also include a section on special
provisions, including guarantees and service considerations, trade-in considerations,
and other information relating to special conditions.
(6)
Specifications for all items purchased shall be developed
with the full involvement and participation of the using departments. However,
the Village Clerk-Treasurer shall insure that the specifications are sufficiently
broad enough that competition in the bidding process is preserved.
Billings by the Village may be paid within 30 days after billing without
interest. Thereafter, interest may be charged at the rate of 1 1/4% 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 1/4% 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 Village, subject to the confirmation of the Village Board, to conduct
a detailed audit of the Village's financial transactions and its books and
to assist the Clerk-Treasurer in the management of the Village's financial
affairs, including the Village's public utilities. These auditors shall be
employed on a calendar-year basis. The books audited may, in addition to the
Village financial records of the office of the Village Clerk-Treasurer, include
the Village's public utilities, Police Department records, and any other books
of any boards, commissions, officers or employees of the Village handling
Village moneys.
No agent of the Village having authority to employ labor or to purchase
materials, supplies or any other commodities, may bind the Village or incur
any indebtedness for which the Village may become liable without approval
of the Village Board.
The provisions of § 66.0809(3), Wis. Stats., are hereby incorporated
by reference and shall be used by the Village to place electric bills on the
tax roll.
