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Village of Whitefish Bay, WI
Milwaukee County
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[Adopted as Secs. 1.30 to 1.33 of the Codification]
A. 
Pursuant to § 66.0609, Wis. Stats., payments may be made from the Village treasury after the Clerk-Treasurer shall have audited and approved each such claim as a proper charge against the treasury and shall have endorsed his approval thereon after having determined that the following conditions have been complied with:
(1) 
That funds are available therefor pursuant to the budget approved by the governing body.
(2) 
That the item or service covered by such claim has been duly authorized by the proper official, department head or board or commission.
(3) 
That the item or service has been actually supplied or rendered in conformity with such authorization.
(4) 
That the claim is just and valid pursuant to law. The Clerk-Treasurer may require the submission of such proof and evidence to support the foregoing as in his discretion he may deem necessary.
B. 
The Village Clerk-Treasurer shall file with the Village Board at each regular meeting thereof, a list of the claims approved showing the date paid, name of claimant, purpose and amount.
C. 
An annual detailed audit of the financial transactions and accounts of this Village shall be made by a licensed certified public accountant designated by the Village Board.[1]
[1]
Editor's Note: Original Subsection (4), Regarding Clerk-Treasurer fidelity bond, was repealed at time of adoption of Code (see Ch. 17, Village Code and Ordinances, Art. I).
D. 
The Village Clerk-Treasurer shall be covered by a fidelity bond of not less than $150,000.
[Amended at time of adoption of Code (see Ch. 17, Village Code and Ordinances, Art. I)]
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 elects not to give the bond on the Clerk-Treasurer provided for by § 70.67(1), Wis. Stats.
B. 
Village liable for default of Clerk-Treasurer. Pursuant to § 70.67(2), Wis. Stats., the Village 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.
[Amended by Ord. No. 1823]
A. 
Finance and Claims Committee to prepare budget. On or before the 20th day of October each year, the Finance and Claims Committee, with the assistance of the Village Manager, shall prepare and submit to the Village Board a proposed budget presenting a financial plan for conducting the affairs of the Village for the ensuing year. Before preparing the proposed budget, the Manager shall consult with the heads of Village departments and with Village officials and shall then determine the total amount to be recommended in the budget for each Village department or activity.
B. 
Form of proposed budget.
(1) 
The proposed budget shall include the following information:
(a) 
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.
(b) 
An itemization of all anticipated income of the Village from sources other than general property taxes and bond issues, 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 years.
(c) 
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.
(d) 
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.
(e) 
Such other information as may be required by the Village Board and by state law.
(2) 
The Village Board shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.
C. 
Appropriation ordinances hearing. The Finance and Claims Committee, with the assistance of the Village Manager, shall submit to the Village Board with the annual budget a draft of an appropriation ordinance providing for the expenditures proposed for the ensuing fiscal year. Before adoption of a final appropriation ordinance, the Village Board shall hold a public hearing on the budget and the proposed appropriation ordinance as required by law.
D. 
Changes in final budget. Upon recommendation of the Finance and Claims Committee, the Village Board may at any time by a 2/3 vote of the entire membership transfer any portion of an unencumbered balance of an appropriation to any other purpose or object. Notice of such transfer shall be given by publication within eight days thereafter in at least one public place in the Village likely to give notice to persons affected and electronically on the Village Internet website.
E. 
Expenditures limited by annual appropriation. 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 ordinance and changes therein authorized in accordance with Subsection D of this section. 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 Village 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.