(a) Board to audit accounts. Except as provided in subsection (c) below, no account or demand against the village shall be paid until it has been audited by the Village Board and an order drawn on the Village Administrator, Clerk, or highest elected official, as appropriate, therefor. Every such account shall be itemized. After auditing, the Village Board shall cause to be endorsed by the Administrator, over his or her 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 allowed in whole or in part shall be filed by the Administrator, and those of each year shall be consecutively numbered and have endorsed thereon the number of the order issued in payment.
(b) Claims to be verified. All accounts, demands, or claims against the village shall be verified by the claimant or proper official.
(c) Payment of regular wages or salaries. Regular wages or salaries of village officers and employees shall be paid by payroll, verified by the proper village official, department head, board, or commission and filed with the Village Administrator, Clerk, or highest elected official, as appropriate, in time for payment on the regular pay day.
(Prior Code, § 3-1-8)
Statutory reference:
Similar provisions, see Wis. Stats. § 61.51