[HISTORY: Adopted by the Village Board of Trustees 10-4-1993 (Title 3, Chs. 1 and 2, of the 1993 Code of Ordinances), as amended through 2-17-2015. Subsequent amendments noted where applicable.]
Village Board — See Ch. 134.
Article I Finance
Article II Special Assessments
Content of tax roll. Pursuant to § 70.65, Wis. Stats., the Village Administrator-Clerk/Treasurer shall prepare a tax roll and include the required contents as described in § 70.65, Wis. Stats.
Property tax collection. All provisions of Ch. 74, Wis. Stats., in regards to property tax collection are adopted and by reference made a part of this chapter with the same force and effect as though set out in full.
Bond eliminated. The Village of Spencer elects not to give the bond on the Village Administrator-Clerk/Treasurer, in his capacity as Treasurer, as provided for by § 70.67(1), Wis. Stats.
Village liable for default of Treasurer. Pursuant to § 70.67(2), Wis. Stats., the Village shall be obligated to pay, in case the Village Administrator-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.
Departmental estimates. When requested by the Village Administrator-Clerk/Treasurer, by September 1 of each year, each officer and committee shall annually file with the Village Administrator-Clerk/Treasurer an itemized statement of disbursements made to carry out the powers and duties of such officer 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 or committee during such year, and of the conditions and management of such fund; 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 Village Administrator-Clerk/Treasurer and shall be designated as "Departmental Estimates," and shall be as nearly uniform as possible for the main division of all departments.
Consideration of estimates. The Village Board shall consider such departmental estimates in consultation with the department head and develop a budget amount for such department or activity.
The proposed budget shall include the following information:
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.
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.
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.
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.
Such other information as may be required by the Board and by state law.
Copies of budget. The Village Administrator-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 Village Administrator-Clerk/Treasurer during regular office hours.
Report and hearing.
The Village Board shall develop a preliminary budget no later than the 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.
A summary of such budget and notice of the place where such budget in detail is available for public inspection and notice of the time and place for holding the public hearing thereon shall be published as a Class 1 notice, under Ch. 985, Wis. Stats., in the Village at least 15 days prior to the time of such public hearing.
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 appropriation ordinance may be changed or amended and shall take the same course in the Village Board as other ordinances.
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 upon the recommendation of the Village President and upon a 2/3 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 § 49-4 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 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 bondsman shall not be liable for such losses as are defined by state law. The interest arising therefrom shall be paid into the Village treasury.
Board to audit accounts. Except as provided in Subsection C, no account or demand against the Village shall be paid until it has been audited by the Village Board and an order drawn on the Village Administrator-Clerk/Treasurer therefor. Every such account shall be itemized. After auditing, the Village Board shall cause to be endorsed by the Village Administrator-Clerk/Treasurer, over his hand on each account, the words "allowed" or "disallowed," as the fact is, adding the amount allowed, if any, and specifying the items or parts of items disallowed, if disallowed in part only. The minutes of the proceedings of the Board shall show to whom and for what purpose every such account was allowed and the amount thereof. Every such account or demand allowed in whole or in part shall be filed by the Village Administrator-Clerk/Treasurer, and those of each year shall be consecutively numbered and have endorsed thereon the number of the order issued in payment.
Claims to be verified. All accounts, demands or claims against the Village shall be verified by the claimant or proper official.
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 Administrator-Clerk/Treasurer in time for payment on the regular pay day.
Alternative claims procedure. Payments of claims against the Village may be made from the Village treasury under this procedure for bills or vouchers that are of a routine nature, namely electric utility charges, natural gas utility charges and land line phone charges, federal and state tax payments, and retirement payments.
Subject to the above written restrictions, the payment of a claim against the Village may be made from the Village treasury if the Village Administrator-Clerk/Treasurer approves in writing the claim as a proper charge against the Village treasury. A claim against the Village is a proper charge against the Village treasury if the Village Administrator-Clerk/Treasurer determines that all of the following conditions have been met:
Funds are available under the Village budget to pay the bill or voucher.
The item or service covered by the bill or voucher has been authorized by the Village Board or an authorized Village official, agent, or employee.
The item or service covered by the bill or voucher has been supplied or rendered in conformity with the authorization.
The claim appears to be a valid claim against the Village.
The Village Administrator-Clerk/Treasurer may require submission of proof to determine compliance with the conditions under Subsection D(1) prior to approval. (For example, the Village Administrator-Clerk/Treasurer may require verification of quantity, quality, etc., by another Village official or employee.)
After determining that the conditions under Subsection D(1) have been met, the Village Administrator-Clerk/Treasurer shall indicate approval of the claim by placing his or her signature on the bill or voucher. Upon approval of a bill or voucher under this procedure, the Village Administrator-Clerk/Treasurer shall prepare and sign a check and have it countersigned by the Village President, pursuant to § 66.0609, Wis. Stats. The Village Administrator-Clerk/Treasurer shall then mail or deliver the completed checks to the appropriate parties.
The Village Administrator-Clerk/Treasurer may invest any Village funds not immediately needed, pursuant to §§ 66.0609 and 219.05, Wis. Stats.
The Village Administrator-Clerk/Treasurer and his 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.
Upon the payment of any money (except for taxes as herein provided), the Village Administrator-Clerk/Treasurer shall make out a receipt in duplicate for the money so received. The Village Administrator-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 Administrator-Clerk/Treasurer shall be safeguarded in such manner as the Village Board shall direct.
The Village Administrator-Clerk/Treasurer and his designees are 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 sewer bills, current sewer bills, contemplated improvements, outstanding citations on building code violations and similar information. Any such information sought shall be provided to the person requesting it on said form. Requests for Statements of Real Property Status shall be made to the Village Administrator-Clerk/Treasurer a minimum of one business day in advance. There shall be a fee as set by the Village Board for the preparation of such report.
All contracts for public construction shall be let by the Village Board in accordance with § 62.15, Wis. Stats. The Village Board, or a person or body designated by the Village Board, shall exercise the powers and duties of the Board of Public Works under § 62.15, Wis. Stats. Section 62.15 applies to a village in the same manner as to a city.
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.
Billings by the Village may be paid within 20 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 October 31 shall have added to the total amount due 1 1/2% of said charges, 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 Village Administrator-Clerk/Treasurer confirmation of the Village Board to conduct a detailed audit of the Village's financial transactions and its books and to assist the Village Administrator-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's financial records of the office of the Village Administrator-Clerk/Treasurer, include the Village Administrator-Clerk/Treasurer's books, the Village's public utilities, and any other books of any boards, commission, officers or employees of the Village handling Village moneys.
No agent of the Village of Spencer 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 Board. Each such employment or purchase order shall be drawn against a specific appropriation, the money for which shall be available in the Village treasury and not subject to any prior labor claims or material purchase orders at the time when such employment is negotiated or purchase order drawn. The Village Administrator-Clerk/Treasurer shall keep a record of such employment and purchase orders and shall charge them against the proper appropriation.
Pursuant to §§ 66.0701, 66.0703, and 66.0627, Wis. Stats., incorporated herein by reference as amended from time to time, the Village of Spencer by resolution of its Village Board may levy and collect special assessments upon property in a limited and determinable area for special benefits conferred upon such property by any municipal work or improvement and may provide for the payment of all or any part of the cost of the work or improvement out of the proceeds of the special assessments.
The amount assessed against any property for any work or improvement which does not represent an exercise of the police power shall not exceed the value of the benefits accruing to the property therefrom, and, for those representing an exercise of the police power, the assessment shall be upon a reasonable basis as determined by the Village Board.