CHAPTER 32: FISCAL MANAGEMENT

Section

General Provisions

   32.01   Fire cost reimbursement

   32.02   Financial audit

   32.03   Confidentiality of information about income and expenses in property assessment matters; exceptions

Budget

   32.25   Budget adoption

   32.26   Budget hearing

   32.27   Estimates of budget

   32.28   Elements of budget

   32.29   Elements in budget summary

   32.30   Initial preparation of budget

   32.31   Approval of budget

   32.32   Changes in final budget

   32.33   Expenditures of funds

GENERAL PROVISIONS

§ 32.01 FIRE COST REIMBURSEMENT.

   (A)   The Village Board may develop and maintain the proper funding for fire protection. The Village Board may charge property owners a fee for the cost of fire protection provided to their property according to a written schedule established by the Village Board. This will include fire protection provided by a fire department created by municipal intergovernmental cooperation agreement pursuant to Wis. Stats. § 66.0301, and specifically to the “Gilman Area Fire Department”.

   (B)   (1)   If the Village Board establishes a schedule for the cost of fire protection, which may be changed by resolution from time to time, copies of future resolutions shall be included in the Resolution Binder.

      (2)   In the event charges for a fire call remain unpaid following a billing notice to the landowner, the cost shall be put on the property tax bill as a special charge, pursuant to Wis. Stats. § 66.0701(13).

(Prior Code, § 5.01(21)) (Ord. passed 3-11-2009)

§ 32.02 FINANCIAL AUDIT.

   (A)   Scope of audit. The Village Board shall provide for financial audits of the village. The following accounts of the village will be audited:

 

C.D.B.G. Housing Rehabilitation 662-2	Restricted payroll
General Fund	RLF
Public utilities	T.I.D. account

 

   (B)   Audit regularity.

      (1)   The Village Board shall receive interim financial statements from the Village Treasurer. These statements shall be prepared on a monthly basis. The Village Clerk shall cooperate and aid the Village Treasurer in the preparation of these financial statements. These statements shall be received by the Village Board at the meeting after the report is submitted.

      (2)   The Village Board shall arrange for a financial audit of the village, annually. The audit will be completed by a certified public accountant or by the Department of Revenue if the Department of Revenue provides this service. The Village Treasurer and the Village Clerk will cooperate with these audits.

(Prior Code, § 5.01(22)) (Ord. passed 3-11-2009)