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Chapter 3
CHAPTER 3
FINANCE AND TAXATION
3.01 Preparation of Tax Roll and Tax Receipts
3.05 Town Funds to Be Spent in Accordance with Appropriations
3.07 Destruction of Obsolete Public Records
3.10 Temporary Investment of Funds Not Immediately Needed
3.01 PREPARATION OF TAX ROLL AND TAX RECEIPTS.
(1) AGGREGATE TAX STATED ON ROLL. Pursuant to Sec. 70.65(2), Wis.
Stats., the Clerk shall, in computing the tax roll, insert only the aggregate
amount of State, County, school and local taxes in a single column on 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.
(2) RATES STAMPED ON RECEIPTS. Pursuant to Sec.
74.08(1), Wis. Stats., in lieu of entering on each tax receipt the several
amounts paid respectively for State, County, school, local and other taxes,
the aggregate amount of such taxes shall be combined in a single column
on the tax receipt issued by the Treasurer. The Treasurer shall cause to
be printed or stamped on the tax receipt the separate proportion or rate of
taxes levied for State, County, school, local or other purposes.
3.02 FISCAL YEAR- The calendar year shall be the fiscal
year.
3.03 BUDGET. (1) DEPARTMENTAL ESTIMATES. Annually,
at a time specified by the Town Board, each officer, department and
committee shall file with the Clerk an itemized statement of disbursements
made to carry out the powers and duties of such officer, department or
committee during the preceding fiscal year; a detailed statement of the
receipts and disbursements on account of any special fund under the
supervision of such officer, department or committee during such year and
of the conditions and management of such fund; and detailed estimates of
the same matters for the current and ensuing fiscal years. Such statements,
which shall be designated as "Departmental Estimates," shall be presented
in the form prescribed by the Clerk, such form to be as nearly uniform as
possible for the main division of all departments.
(2) PREPARATION OF PROPOSED BUDGET, (a) Town Board
to Prepare. The Town Board shall annually prepare a proposed budget
presenting a financial plan for conducting the affairs of the Town for the
ensuing fiscal year.
(b) Information Required. The budget shall include the
following information:
1. The expense of conducting each department and activity
of the Town for the ensuing fiscal year and corresponding items for the
current year and last preceding fiscal year, with reasons for increase and
decrease recommended as compared with appropriations for the current year.
2. An itemization of all anticipated income of the Town from
sources other than general property taxes and bonds issued, with a statement
comparing the amounts received by the Town from each of the same or
similar sources for the last preceding and current fiscal year.
3. An itemization 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.
4. Such other information as may be required by the Board
and by State law.
(c) Copies Required. The Town Board shall provide a
reasonable number of copies of the budget thus prepared for distribution to
citizens.
(3) HEARING. The Board shall hold a public hearing on the
budget as required by law.
(4) ACTION BY BOARD. Following the public hearing, the
proposed budget may be changed or amended and shall take the same course
in the Board as ordinances.
3.04 CHANGES IN BUDGET. The amount of the tax to be
levied or certified and the amounts of the various appropriations, and the
purposes thereof, shall not be changed after approval of the budget except
by a 2/3 vote of all the members of the Town Board. Notice of such change
shall be given by publication within 15 days thereafter in the Town newspaper.
3.05 TOWN FUNDS TO BE SPENT IN ACCORDANCE WITH
APPROPRIATIONS. 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 Sec. 3.04. At the close of each fiscal year,
any unencumbered balance of an appropriation shall revert to the general
fund and shall be subject to re appropriation; 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 had been accomplished or abandoned.
3.06 CLAIMS PROCEDURE. (1) TOWN BOARD TO AUDIT
ACCOUNTS. Except as provided in sub. (3), no account or demand against
the Town shall be paid until it has been audited by the Town Board and an
order drawn on the Town Treasurer therefor. Every such account shall be
itemized. After auditing, the Town Board shall cause to be endorsed by
the Clerk, 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 shall be filed by the Clerk; and those of each year shall be
consecutively numbered and have endorsed thereon the number of the order
upon which the Treasurer issued payment; and the Clerk shall take a receipt
thereof for such order.
(2) CLAIMS TO BE VERIFIED. All accounts, demands or
claims against the Town shall be verified by the claimant or proper official.
(3) PAYMENT OF REGULAR WAGES OR SALARIES. Regular
wages or salaries of Town officers and employees shall be paid by payroll,
verified by the proper Town official and filed with the Town Clerk in time
for payment on the regular payday.
(1) FINANCIAL RECORDS. The Town Clerk may destroy the following non-
utility records of which he is the legal custodian and which are considered
obsolete, after completion of an audit by State auditors or an auditor licensed
under Chapter 442, Wis. Stats., but not less than seven years after payment
or receipt of any sum involved in the particular transaction unless a shorter
period has been fixed or will in the future be fixed by the State Public
Records Board pursuant to Sec. 16.61(3)(e), Wis. Stats., and then after such
shorter period:
(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) Official bonds.
(f) Payrolls and other time and employment records of
personnel included under the Wisconsin Retirement Plan.
(g) Receipt forms.
(h) Special assessment records.
(1) Vouchers, requisitions, purchase orders and all supporting
documents pertaining thereto.
(2) OTHER RECORDS. The Town Clerk may destroy the
following records of which he is the legal custodian and which are considered
obsolete, but not less than seven 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 communication.
(d) Financial reports other than annual financial reports.
(e) Insurance policies.
(f) Oaths of office.
(g) Reports of boards, commissions, committees and officials
duplicated in the Town Board minutes.
(h) Resolutions and petitions.
(i) Voter cards.
(4) INTERPRETATION. This section shall not be construed
to authorize the destruction of any public record after a lesser period than
that prescribed by statute or State administrative regulation.
3.08 LETTING OF CONTRACTS. As a complete alternative
to the requirements established by Sees. 61.54 and 61.55, Wis. Stats., Sec.
62.15, WI. Stats., shall apply to Town contracts. The authority vested in
the Board of Public Works by Sec. 62.15 shall be exercised by the Town
Board, or as delegated by the Town Board.
3.10 TEMPORARY INVESTMENT OF FUNDS NOT IMMEDIATELY NEEDED. The Treasurer may invest any Town funds not immediately needed, pursuant to Sec. 66.04(2), Wis. Stats.