Ordinance6

6.01 Preparation of Tax Roll and Tax Collection
6.02 Payment of Village Claims/Bills
6.03 Preparation and Adoption of Annual Budget
6.04 Public Records

6.01 PREPARATION OF TAX ROLL AND TAX COLLECTION

(1) The Village Clerk, upon receipt of the Tax Levy Certifications, from the state, county, school district, and vocational school district, prepares a statement of taxes. The statement will also add the local levy as approved by majority vote of the Village Board. The Village Clerk will also add special assessments, special charges and any delinquent utility charges and compute the mill rate and transmit the summary of taxes, proof list of mill rates, and tax roll certificate to Crawford County. The County will return these documents for final certification by the Village Clerk and the County will prepare, and provide the Village Clerk tax statements for each parcel of property in the Village for mailing to the property owner.

(2) The Village Treasurer will collect all property taxes, and enter on all forms, as prescribed by the Crawford County Treasurer, receipts of taxes to December 31. The Village Treasurer on January 15th, shall distribute the appropriate amount of taxes to each taxing jurisdiction.

(3) The Village Treasurer will collect all property taxes, and enter on all forms, as prescribed by the Crawford County Treasurer, receipts of taxes to January 31st. The Village Treasurer, not later than February 22, shall distribute the appropriate amount of taxes to each taxing jurisdiction.

(4) The Village Treasurer will return all tax bills, wherein no taxes were paid, as of January 31st, back to the County Treasurer's Office, noted as delinquent.

6.02 PAYMENT OF VILLAGE CLAIMS/BILLS

(1) The Village Treasurer shall pay all bills, after determining that all invoices are accurate, and that the bill represents valid services received by the Village. The Village financial system, used to pay all such bills, shall document the appropriate account and note the funds were paid from a budgeted fund as approved by the Village Board in the Annual Village Budget.

(2) Any billings, for any item not approved in the Annual Village Budget, as approved by the Village Board, shall remain unpaid until the next regular scheduled Board Meeting and be approved for payment by majority vote of the Board.

(3) The Village Treasurer, shall every month, prepare and transmit a report to the Village Board, with sufficient days to allow review by each Board Member. The report shall include the "Check Register" noting each payment and receipt of revenue, along with a year to date accounting of each budgeted item and the expenditures in each account. The report shall also include the amounts of each "Fund Balance" and the Treasurer shall note all significant expenditures and/or receipts.

(4) The Village Treasurer shall pay all regular salaries and/or wages after verification and documentation of hours worked as prescribed by the Village Board.

(5) The Village Board, shall at each monthly meeting, approve by majority vote, the monthly report submitted by the Village Treasurer, and Board Members shall sign a copy of the monthly check register.

6.03 PREPARATION AND ADOPTION OF ANNUAL BUDGET

(1) Village President to prepare budget. On or before the November Board Meeting each year the Village President , with the assistance of the Village Clerk and the Village Treasurer, 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 President shall consult with the heads of the 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.

(2) Form of proposed budget. 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 estimate 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 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 the 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 the State Law.

(3) Budget Hearing. The draft budget, after majority vote of the Village Board, shall be posted on all posting boards, and the Public Hearing scheduled, allowing for the required days as noted in the Wisconsin Statutes. All citizens shall be afforded the right to speak, following rules prescribed in advance by the Village Board, on any matter pertaining to the draft budget.

(4) Budget Approval. Following the lawfully held public hearing, the Board shall, by majority vote, approve the annual budget, and the final copy of the estimated revenues and expenditures, be made part of the official minutes of the Board Meeting wherein the Board approved same.

(5) Changes in Final Budget. Upon written recommendation of the Village President, the Village Board may at any time by a 2/3 vote of the entire membership transfer any portion of the unencumbered balance of the appropriation to any other purpose or object. Notice of such transfer shall be given by posting on the Village posting boards.

(6) Expenditures Limited by Annual Appropriation. No money shall be drawn from the treasury of the Village nor shall any obligation from the expenditure of money be incurred, except in pursuance of the annual budget and changes therein authorized in accordance with sub. (5) of this section. At the close of each fiscal year and any unencumbered balance of an appropriation shall revert to the general fund. The Village Board, may by majority vote, follow and use the provisions of the "Assigned Fund Balance" procedure.

6.04 PUBLIC RECORDS

(1) Financial Records. Village officers are empowered to destroy the following nonutility records under their jurisdiction after the completion of an audit by the State or an auditor licensed by the Wisconsin Statutes, but not less than 7 years after payment or receipt of the sum involved in the applicable transaction:

(a) Bank statements, deposit books, slips and stubs.

(b) Bonds and coupons after maturity.

(c) Canceled checks, duplicates and check stubs.

(d) License and permit applications, stubs and duplicates.

(e) Payrolls and other time employment records or personnel included under the Wisconsin Retirement Fund.

(f) Receipt forms.

(g) Special assessment records.

(h) Vouchers, requisitions, purchase orders and all other supporting documents pertaining thereto.

(2) Utility Records. Village officers are empowered to destroy the following records of municipal utilities subject to regulation by the State Public Service Commission and after an audit as provide above, but not less than 2 years after payment of receipt of the sum involved in the applicable transactions.

(a) Sewer stubs and receipts of current billings.

(b) Customers' ledgers.

(c) Vouchers and supporting documents pertaining to charges not included in plant accounts.

(d) Other utility records after 7 years with the written approval of the State Public Service Commission.

(3) Other Records. Village officers are empowered to destroy the following records, abut not less than 7 years after the record was effective:

(a) Assessment rolls and related records, including board of review minutes.

(b) Contracts and papers relating thereto.

(c) Correspondence and communications.

(d) Financial reports other than annual financial reports.

(e) Insurance policies.

(f) Justice dockets.

(g) Oaths of office.

(h) Reports of boards, commissions, committees and officials duplicated in the official Village Board minutes.

(i) Resolutions and petitions.

(j) Voter record cards.

(4) Notice Required. Prior to the destruction of any public record described above, at least 60 days' notice shall be given to the State Historical Society.

(5) Limitation. This section shall not be construed to authorize the destruction of any public record after a period less than prescribed by the statute or State administrative regulations.