[HISTORY: Adopted by the Common Council of the City of Montello 5-7-1984
as Title 2, Ch. 5 of the 1984 Code. Amendments noted where applicable.]
Pursuant to § 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 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.[1]
A.
Bond eliminated. The City of Montello elects not to give
the bond on the City Clerk-Treasurer provided for by § 70.67(1),
Wis. Stats.
B.
City liable for default of Clerk-Treasurer. Pursuant
to § 70.67(2), Wis. Stats., the City shall be obligated to pay,
in case the Clerk-Treasurer shall fail to do so, all state and county taxes
required by law to be paid by such Clerk-Treasurer to the County Treasurer.
A.
Departmental estimates. When requested by the Finance
Committee and City Clerk-Treasurer, each year, each officer, department and
committee shall file with the Clerk-Treasurer 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 condition
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 Clerk-Treasurer and shall be designated
as "departmental estimates" and shall be as nearly uniform as possible for
the main division of all departments.
B.
Finance Committee to prepare. Each year the Finance Committee
and the Clerk-Treasurer 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 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.
(2)
An itemization of all anticipated income of 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 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)
Such other information as may be required by the Common
Council and by state law.
C.
Copies of budget. The Finance Committee shall provide
a reasonable number of copies of the budget thus prepared for distribution
to citizens.
D.
Hearing.
(1)
The Finance Committee 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 a newspaper of general circulation in the City of Montello at least 10
days prior to the time of such public hearing.
(3)
Not less than 10 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 of Montello shall have an opportunity to be heard on the proposed
budget. The budget hearing may be adjourned from time to time.
The amount of the tax to be levied or certified, 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 the entire membership
of the Common Council. Notice of such transfer shall be given by publication
within eight days thereafter in the official City newspaper.
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 § 22-4 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 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.
A.
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 Clerk-Treasurer and bondsman shall not be liable for such losses as are
defined by state law. The interest arising therefrom shall be paid into the
City treasury.
B.
The Mayor and Clerk-Treasurer may sign on behalf of the
City all necessary checks and other withdrawal orders of City funds.
A.
Claims to be certified. Prior to submission of any account,
demand or claim to the Common Council for approval or payment, the City Clerk-Treasurer
shall certify, or cause to be endorsed thereon or on attached papers, that
the following conditions have been complied with:
B.
Finance Committee to audit accounts.
(2)
After auditing, the Finance Committee shall cause to
be endorsed by the Clerk-Treasurer, on each account, the word "allowed" or
"disallowed," as the fact is, adding the amount allowed or specifying the
items or parts of items disallowed. The minutes of the proceedings of the
Committee or a statement attached thereto shall show to whom and for what
purpose every such account was allowed and the amount.
C.
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 City Clerk-Treasurer in time for payment on the regular pay day.
D.
Method of incurring claims. All actions of the Common
Council appropriating money or creating a charge against the City, other than
claims for purchases or work previously authorized by the Council, shall only
be acted upon at the next regular meeting after introduction, provided that
this rule may be suspended by affirmative vote of 3/4 of all members of the
Council. A roll call vote shall be taken and recorded on all appropriations.