[Adopted as Title 3, Ch. 1, of the 2004 Code]
The Town Board of the Town of Vinland has the specific authority,
powers and duties pursuant to §§ 60.10, 60.20, 60.23,
60.40, 60.41, 60.42, 60.44, 60.45, 60.46, 60.47, 65.90, 66.0601, 66.0603,
66.0703, 66.0721, 74.12, Chs. 67 and 70, Wis. Stats., to manage, supervise
and direct the fiscal operations of the Town of Vinland and to develop,
maintain and implement a fiscal management system for the Town.
A.
Fiscal year; annual budget. The Town of Vinland fiscal year is the
calendar year. The Town budget shall be adopted annually.
B.
Preparations. The Town Board is responsible for preparation of the
proposed budget required under § 65.90, Wis. Stats. In preparing
the budget, the Town Board may provide for assistance by any person.
C.
Estimates of budget. Each elected officer and each appointed officer
responsible for a department, office, special office, committee, commission,
agency, board or other special government unit of the Town of Vinland
shall file with the Town Clerk, by a date established by the Town
Clerk of the Town of Vinland, the following for their department,
office, special office, committee, commission, agency, board or other
special government unit of the Town:
D.
Elements of budget. Each budget prepared by and approved by the Town
Board shall include the following:
(1)
All existing indebtedness.
(2)
All anticipated revenue from all sources for ensuing year.
(3)
All proposed appropriations for departments, committees, commissions
and boards, active or reserve accounts for next year.
(4)
All actual revenues and expenditures for preceding year.
(5)
All actual revenue and expenditures for not less than six months
of current year.
(6)
All estimated revenues and expenditures for the balance of the year.
(7)
All anticipated unexpended or unappropriated balances and surpluses.
(8)
Such other information as may be required by the Town Board and state
law.
E.
Elements in budget summary. Each budget summary prepared by and approved
by the Town Board shall include the following:
(1)
All expenditures by major expenditure category for the proposed budget,
the budget in effect and the budget of the preceding year.
(2)
All revenues by major revenue service for the proposed budget, the
budget in effect and the budget of the preceding year.
(4)
All beginning and year-end balances for the proposed budget, the
budget in effect and the budget of the preceding year.
F.
Copies of budget. The Town shall provide a reasonable number of copies
of the budget thus prepared for distribution to citizens.
G.
Hearing. The Town Board shall conduct the budget hearing required
under § 65.90, Wis. Stats.
H.
Adoption. The Town Board shall adopt the Town budget. The Town Meeting
may either retain authority to approve any tax levy needed to support
spending approved by the Town Board or may delegate the authority
to approve a tax levy to the Board.
I.
Amendment. The Town budget may be amended by the Town Board under
§ 65.90(5), Wis. Stats.
The adopted budget shall not be changed after approval of the
budget except upon the recommendation of the Chairperson and upon
a roll-call 2/3 vote of the entire membership of the Town Board. Notice
of such change shall be given by publication or posted within 10 days
thereafter.
No money shall be drawn from the treasury of the Town, 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 § 56-3 of this article. At the close of each fiscal year, any unencumbered balance of any 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 Town Board annually shall prepare a statement of the financial
condition of the Town and present the statement to the Annual Town
Meeting. In preparing this statement, the Town Board may provide for
assistance by any person. The statement shall include the previous
year's revenues and expenditures and the current indebtedness of the
Town.
The Town Treasurer shall maintain a finance book under § 60.33(3),
Wis. Stats.
The Town Board shall provide for financial audits under § 66.0605,
Wis. Stats.
A.
Legal claims against the Town.
(1)
The Town Board shall develop and maintain a policy and plan, pursuant
to §§ 60.44 and 893.80, Wis. Stats., to manage and
control any legal claims against the Town of Vinland, its officers,
its employees and its agents. Claims for money against the Town or
against its officers, officials, agents or employees of the Town arising
out of acts done in their official capacity shall be filed with the
Town Clerk, as provided under § 893.80(1d)(b), Wis. Stats.
The Town Clerk shall immediately contact the Town Chairperson regarding
the claims. The Town Chairperson shall arrange any appropriate and
necessary meeting of the Town Board for actions pursuant to §§ 60.44
and 893.80, Wis. Stats., to allow or disallow the claim. The Town
Chairperson shall, at his or her discretion, contact the Town Attorney
regarding the claim prior to the meeting of the Town Board.
(2)
The Town Board shall allow or disallow the claim. Notice of disallowance
shall be made as provided under § 893.80(1d)(b). Wis. Stats.
B.
Claims procedure:
(1)
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
regular financial claims against the Town by virtue of the provisions
of § 66.0609, Wis. Stats.
(2)
The Clerk audits and approves each claim as a proper charge and endorses
his/her approval on the claim after having determined that the following
conditions have been met:
(a)
That funds are available therefor under the budget approved
by the Town Board.
(b)
That the service covered by such claim has been authorized by
the proper official, department head, board or commissioner;
(c)
That the service has been actually rendered in conformity with
such authorization;
(d)
That the claim is just and valid according to law. The Clerk
shall require the submission of such proof and evidence to support
the above as he/she may deem necessary.
(3)
The authority extended to the Town Clerk above shall only apply to
routine bills, i.e., utility, phone, lawn maintenance, Assessor, MBM
leasing, registrations, postage, garbage pickup, insurance, water,
publications, building permit fees. All other claims against the Town
will be examined and approved in accordance with the applicable law.
Disbursements from the Town Treasurer shall be made under § 66.0607,
Wis. Stats. No claim, account or demand for payment against the Town
shall be paid until a voucher has been filed with or prepared by the
Town Clerk. Each check representing a disbursement or transfer of
Town funds must be signed by the Town Clerk, Town Treasurer and Town
Chairperson.
In lieu of the personal signature of the Town Clerk, Town Treasurer
or Town Chairperson, there may be affixed on written checks the facsimile
signatures of such persons; however, the facsimile of two officials
of the three signatures required may be used only in an emergency
situation with Board approval. The use of the facsimile signature
shall not relieve such official from any liability to which he/she
is otherwise subject, including the unauthorized use thereof.
The Town Board shall designate one or more public depositories
for depositing funds of the Town. These public depositories shall
be approved financial institutions as noted in § 66.0603,
Wis. Stats. The Treasurer and the Treasurer's surety are not liable
for loss, as defined under § 34.01(2), Wis. Stats., or money
deposited in the name of the Town in a designated public depository.
Interest accruing from Town money in a public depository shall be
credited to the Town.
A.
The Town Treasurer, in cooperation with the Town Board, may invest
any Town long-term funds and temporary funds not immediately needed,
pursuant to §§ 66.0603 and 219.05, Wis. Stats.
B.
The Town Board and the Town Treasurer shall use the following criteria
in determining the financial options available for investing the financial
assets of the Town:
A.
PUBLIC CONTRACT
RESPONSIBLE BIDDER
Definitions. As used in this section, the following terms shall have
the meanings indicated:
A contract for the construction, execution, repair, remodeling
or improvement of any public work or building or for the furnishing
of materials or supplies with an estimated cost greater than $5,000.[1]
A person who, in the judgment of the Town Board, is financially
responsible and has the capacity and competence to faithfully and
responsibly comply with the terms of the public contract.
B.
Advertisement for bids. Except as provided in Subsections D and E of this section, the Town may not enter into a public contract unless the Town Board or a Town official or employee designated by the Town Board advertises for proposals to perform the terms of the public contract by publishing a Class 2 notice under Ch. 985, Wis. Stats. The Town Board may provide for additional means of advertising for bids. Pursuant to Subsection A above, this advertising requirement does not apply to the purchase of equipment; it applies only to the purchase of materials or supplies expected to cost more than $5,000.[2]
C.
Contracts to lowest responsible bidder. The Town Board shall let a public contract for which advertising for proposals is required under Subsection B to the lowest responsible bidder. Section 66.0901, Wis. Stats., applies to public contracts let under this section.
D.
Contracts with governmental entities. This section does not apply
to public contracts entered into by a town with a municipality, as
defined under § 66.0301, Wis. Stats. "Municipality," for
this section, is defined as the state or any department or agency
thereof, or any city, village, town, county, school district, public
library system, public inland lake protection and rehabilitation district,
sewer utility district, water utility district, mosquito control district,
municipal electric company, county or city transit commission or regional
planning commission.
E.
Exception for emergencies. Section 60.47(5), Wis. Stats., and this
section are optional with respect to public contracts for the repair
and construction of public facilities when damage or threatened damage
to the facility creates an emergency, as declared by resolution of
the Town Board, that endangers the public health or welfare of the
Town. This subsection does not apply if the Town Board declares that
the emergency no longer exists.
F.
Application to work by Town. This section does not apply to any public
work performed directly by the Town.
A.
The Town Treasurer shall not receive any money into the treasury
from any source without giving a receipt therefor in the manner specified
by the Town Board.
B.
Upon the payment of any money, the Treasurer shall make out a receipt
in triplicate for the money so received. The 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 Town or to
the Town or to the Treasurer shall be safeguarded in such manner as
the Town Board shall direct.
The Town of Vinland elects to give the bond on the Town Treasurer
provided for by § 70.67(1), Wis. Stats.
The Town Clerk and Town Treasurer 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, contemplated improvement, floodplain
status, violation 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 Town Clerk or Town Treasurer shall collect a
fee, as prescribed in the Town Fee Schedule, payable at the time a
request for compiling such information is submitted on said form.
The Town Clerk and Town Treasurer shall have a minimum of two business
days during the regular workweek to satisfy such requests. Neither
the Town nor its officials assume any liability when providing this
service.
No agent of the Town having authority to employ labor or to
purchase materials, supplies or any other commodities may bind the
Town or incur any indebtedness for which the Town may become liable
without approval of the Town Board. Each such employment or purchase
order shall be drawn against a specific appropriation, the money for
which shall be available in the Town 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 Town Clerk shall
keep a record of such employment and purchase orders and shall charge
them against the proper authorization.
Billings by the Town 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 first day of
November may 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 may be employed each
year by the Town, subject to the confirmation of the Town Board, to
conduct a detailed audit of the Town's financial transactions and
its books, and to assist the Town Treasurer in the management of the
Town's financial affairs. These auditors may be employed on a calendar-year
basis. The books audited shall include, in addition to the Town financial
records, which shall contain a complete record of the finances of
the Town maintained by the Town Clerk, the Town Treasurer's itemized
account of all moneys received and disbursed, specifying the source
from which it was received, the person to whom it was paid and the
object for which it was paid, any books of any boards, commissions,
fire departments, officers or employees of the Town handling monies.
A.
There shall be a fee in accordance with the Town Board's current
fee schedule for processing checks made payable to the Town that are
returned because of insufficient funds in the account in question.
B.
Collection costs and attorney's fees shall be added to the principal
amounts of unpaid bills owed to the Town that are placed with collection
agencies.
A.
Pursuant to the authority of § 74.47(2), Wis. Stats., the
Town hereby imposes a penalty of 0.5% per month or fraction of a month,
in addition to the interest prescribed by § 74.47(1), Wis.
Stats., on all overdue or delinquent personal property taxes retained
for collection by the Town or eventually charged back to the Town
by the County for purposes of collection under § 74.42,
Wis. Stats.
B.
This penalty of 0.5% per month or fraction of a month shall apply
to any personal property taxes which are overdue or delinquent.
A.
Purpose. It is in the interest of the Town of Vinland to adopt a
policy to insure continuous prudent deposits and investments of available
Town funds. The Town Board of the Town of Vinland establishes the
following policies in the public interest for the deposit and investment
of available Town funds.
B.
Public depositories.
(1)
Depositories. The Town Board shall, by ordinance or resolution, designate
one or more public depositories, organized and doing business under
the laws of this state or federal law and located in Wisconsin, in
which the Town Treasurer shall deposit all public monies received
by him/her.
(2)
Limitations. The resolution or ordinance designating one or more
public depositories shall specify whether the monies shall be maintained
in time deposits subject to the limitations of § 66.0603,
Wis. Stats., demand deposits or savings deposits and whether a surety
bond or other security shall be required to be furnished under § 34.07,
Wis. Stats., by the public depository to secure the repayment of such
deposits. Not more than $200,000 shall be deposited in any one public
depository, unless specifically authorized by the Town Board.
(3)
Deposits. The Town Treasurer shall deposit public monies in the name
of the Town of Vinland in such public depositories designated by the
Town Board and subject to the limitations hereinabove set forth.
(4)
Withdrawals. Withdrawals or disbursements by the Town Treasurer of
monies deposited in a public depository shall be made as provided
by § 66.0607, Wis. Stats. The Town Treasurer is authorized,
at his/her discretion, to process periodic payments through the use
of money transfer techniques as set forth in § 66.0607,
Wis. Stats.
C.
Investments.
(1)
Management. Subject to the provisions of this policy, the Town Treasurer
shall have control of and discretion in the investment of all Town
funds that are not immediately needed and are available for investment.
(2)
Intent. It is the intent of the Town Board that the Town Treasurer
utilize a wise and prudent cash management system within the level
of his/her expertise in such a manner to insure maximum investment
earnings, while at the same time be able to respond promptly to authorized
expenditures. Safety, liquidity and yield will be the prime requisites
for the investment of Town funds.
(3)
Scope. This policy is limited in its application to funds which are
not immediately needed and are available for investment. Other funds,
the investment of which is subject to special federal and/or state
laws and regulations, shall be invested in accordance with such laws
and regulations to the extent they may be inconsistent with the provisions
of this policy.[1]
(4)
Responsibility. In exercising his/her investment responsibilities,
the Town Treasurer shall exercise the care, skill, prudence and diligence
under the circumstances then prevailing that a prudent person acting
in a similar capacity, having the same resources, and familiar with
like matters in the management of a similar activity with a like purpose,
would exercise.
(5)
Investments. The investment of Town funds shall be in accordance
with §§ 34.01(5) and 66.0603, Wis. Stats., as follows:
(a)
Certificate of deposit. Town funds may be invested in certificates
of deposits maturing within one year or less from the date of investment
issued by any banks, savings and loan association or credit unions
which are authorized to transact business in the State of Wisconsin.
The financial institutions must have been designated as a public depository
of the Town by resolution or ordinance of the Town Board.
(b)
Government bonds and securities. Town funds may be invested
in United States government bonds or securities which are direct obligations
of or guaranteed as to principal and interest by the federal government
and bonds or securities which are obligations of any agency, commission,
board or other instrumentality of the federal government, where principal
and interest are guaranteed by the federal government. The securities
must be purchased through financial institutions authorized to conduct
business in the State of Wisconsin and placed in safekeeping in a
segregated account in the Town's name at any designated public depository
or approved financial institution.
(c)
Government investment pool. Town funds may be invested in the
Wisconsin Local Government Investment Fund without restriction as
to the amount of deposit or collateralization.
(d)
Repurchase agreements. Town funds may be invested in repurchase
agreements in financial institutions authorized to conduct business
in the State of Wisconsin. Repurchase agreements can only be made
in securities which are direct obligations of or guaranteed as to
principal and interest by the federal government and securities which
are obligations of an agency, commission, board or other instrumentality
of the federal government, where principal and interest are guaranteed
by the federal government. Securities purchased by a repurchase agreement
must be placed in safekeeping in a segregated account in the Town's
name at any designated public depository or approved financial institution.
(e)
Wisconsin Investment Trust. Town funds may be invested in the
Wisconsin Investment Trust without restrictions as to the amount of
deposit or collateralization.
(f)
Savings deposit. Town funds may be temporarily invested in savings
deposits.
(g)
Securities. The Town Treasurer may invest in private securities
which are senior to or on a party with a security of the same issuer
which is rated highest or second highest by Moody's Investor Service,
Standard & Poor's Corporation or other similar nationally recognized
rating agency.
D.
Miscellaneous.
(1)
Liability. Notwithstanding any other provision of law, the Town Treasurer
who deposits public monies in any public depository, in compliance
with § 34.05, Wis. Stats., is, under the provisions of § 34.06
Wis. Stats., relieved of any liability for any loss of public monies
which results from the failure of any public depository to repay to
the public depositor the full amount of its deposits, thus causing
a loss as defined in § 34.01(2), Wis. Stats., as amended.
(2)
Definitions. Words or phrases shall, insofar as applicable, have
the meanings set forth in § 34.01, Wis. Stats., as amended.
(3)
Conflicts. This section is enacted in accordance with the provisions
of Ch. 34 and § 66.0603, Wis. Stats. In case of conflict,
the state laws shall prevail.
A.
Purpose. This section sets forth procedures concerning administration
of the tax-exempt property registration system for reports (PC-220,
at the time of passage).
B.
Duties. By July 1 of each even-numbered year, the Town Clerk must
complete and deliver a Taxation District Summary Report (PC-226, at
the time of passage) to the Wisconsin Department of Revenue. This
report should summarize information provided by the tax-exempt property
owners, with their report due January 31 each even-numbered year.
The Clerk will make a reasonably diligent effort to ensure that all
tax-exempt property owners are sent the registration form and have
returned the same. When said form has not been received by the Clerk
by January 31, said Clerk shall send the property owner(s) a notice,
by certified mail, return receipt requested, stating that the property
for which the form is required will be appraised at the owner's expense
and a forfeiture imposed if a completed form is not received by the
Clerk within 30 days after the notice is sent. The Clerk is responsible
for form distribution and review.
C.
Fees. Since administration time of an elected official and possibly
other Town officers or employees to whom duties are delegated by the
Clerk is involved and since such workload is due to the existence
of tax-exempt property within the Town, the Town Board affirmatively
states that it is fair and logical to charge a fee, as authorized
under state law. After consideration of the administration time involved,
the number of parcels per tax-exempt entity, and expenses to the Town,
such as postage, copies, etc., the Board believes the following fee
is reasonable, to be charged per tax-exempt entity, regardless of
the number of parcels for each:
D.
Licensing. Prompt payment of fees shall be a condition of receiving
or renewing any license issued by the Town to the tax-exempt property
owner, when applicable. Timely submission of the required report is
likewise a licensing condition and requires accurate information.
E.
Forfeiture. Since prompt and timely submission of these reports to the Clerk is essential to the efficient operation of this system and compliance with state standards, a forfeiture as prescribed by § 1-4 of this Code may be imposed by a court for failure to submit Report PC-220 or its successor to the Town Clerk by the deadline set forth in Subsection B above. Enforcement may be by use of the citation procedure separately adopted by Town ordinance.
