Town of Holland, WI
Sheboygan County
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Table of Contents
Table of Contents
[Adopted by the Town Board of the Town of Holland as indicated in article histories. Amendments noted where applicable.]
[Adopted 12-11-2017 by Ord. No. 6-2017]
This article is enacted pursuant to § 66.0608, Wis. Stats., to authorize and provide use, reporting and accountability of volunteer funds received or raised over time in the name of the Cedar Grove Fire Department or First Responders and to authorize and define such accounting, withdrawals and expenditures by the Fire Department or First Responders. Volunteer funds include donations, raised funds, and allocations from community fund-raising for the benefit of the Fire Department or First Responders.
The Village of Cedar Grove and Town of Holland boards, pursuant to § 66.0608, Wis. Stats., hereby authorize the Cedar Grove Fire Department and First Responders, by their respective treasurers, to deposit volunteer funds in depository accounts in the name of the Cedar Grove Fire Department or First Responders. The banking institution where these depository accounts shall be held may be determined from time to time by the Cedar Grove Fire Department or First Responders, with joint approval of the Village and Town boards.
As provided by § 66.0608(3), Wis. Stats., the following are limitations and requirements with regard to handling and disbursement of the volunteer funds from the Cedar Grove Fire Department and First Responders depository accounts as created in this article:
A. 
Control of funds. The Cedar Grove Fire Department and First Responders, by their respective treasurers, have control over the expenditure of funds from deposits made to those accounts from volunteer funds deposited to those accounts.
B. 
Expenditures. Expenditures of volunteer funds of the Cedar Grove Fire Department and First Responders may be made upon a majority vote of the Fire Department or First Responders officers at a duly noticed meeting of the officers. Those expenditures may be made for any project, daily expenses or events that relate to the operations and purpose of the Cedar Grove Fire Department or First Responders. The scope of operations and services shall not be expanded without joint approval of the Village and Town boards. Any equipment purchased shall be maintained using volunteer funds and owned by the Cedar Grove Fire Department or First Responders.
C. 
Accounting and reports. The Cedar Grove Fire Department and First Responders shall provide annual statements and reports to the Village of Cedar Grove and the Town of Holland boards. The annual statements shall include an itemization of all receipts, expenditures and the balance on hand at the end of each year. Sufficient detail shall be provided by the Cedar Grove Fire Department and First Responders to the Village of Cedar Grove and Town of Holland to enable maintaining records of the Fire Department and First Responder volunteer funds. On the complete inventories of all Cedar Grove Fire Department and First Responders equipment and material valued at $500 or greater each, all items procured using volunteer funds shall be identified as such. If any equipment is removed from service, any funds received shall be considered consistently with the funds used to initially procure such equipment.
D. 
Audits. The volunteer funds of the Cedar Grove Fire Department and First Responders shall be audited annually during a joint meeting of the Village of Cedar Grove Fire, Law and Safety and the Town of Holland Public Safety Committees. In addition to reviewing the financial aspects to verify consistency with this article and proper accounting practices, the audit shall include a review of the equipment and material inventories to highlight the benefits provided by volunteer funds expenditures.
E. 
Limit to amount of expenditures. Notwithstanding the provisions referenced above, there shall be no expenditure in excess of $10,000 for any single disbursement or purchase unless so approved by a majority vote of both the Village of Cedar Grove and Town of Holland boards.
F. 
Ownership of funds. Notwithstanding the terms and authorization provided in this article, volunteer funds and other raised dollars held in the account of the Cedar Grove Fire Department or First Responders shall be considered as joint property of the Village of Cedar Grove and Town of Holland until the funds are disbursed.
G. 
Other Fire Department contracts and agreements. This article is not intended to in any way change the organization or responsibility of the Village of Cedar Grove and Town of Holland which are responsible under § 60.55, Wis. Stats., for fire protection for the Village and Town residents and which have approved the Cedar Grove Fire Department and First Responders organizations and purposes. Any proposed agreements between the Cedar Grove Fire Department or First Responders with other municipalities to provide fire and related emergency services to other municipalities shall be evaluated and recommended by the Cedar Grove Fire Department or First Responders, subject to joint approval by the Village of Cedar Grove and Town of Holland boards.