§ 12-92. Alternate procedure for approval of claims against the city.

(a)

The village board has adopted an alternative system of approving financial claims against the village treasury other than claims subject to Wis. Stats. § 893.80. Payments may be made from the village treasury after the comptroller or other official designated by the village board audits and approves each claim as a proper charge against the treasury, and endorses his approval on the claim after having determined that all of the following conditions have been complied with:

(1)

That funds are available for the claim pursuant to the budget approved by the village board.

(2)

That the item or service covered by the claim has been duly authorized by the proper official, department head or village board or commission.

(3)

That the item or service has been actually supplied or rendered in conformity with the authorization described in this section.

(4)

That the claim is just and valid pursuant to law. The comptroller or other person designated by the village board may require the submission of proof to support the claim as the officer considers necessary.

(b)

The comptroller or other person designated by the village board shall file with the village board not less than monthly a list of the claims approved, showing the date paid, name of claimant, purpose and amount.

(c)

There shall be an annual detailed audit of the financial transactions and accounts by a certified public accountant licensed or certified under Wis. Stats. ch. 442 and designated by the village board.

(d)

The system under this section is operative only if the comptroller or person designated by the village board is covered by a fidelity bond of not less than $5,000.00.

(e)

This alternative procedure is adopted in conformity with this section. The claim procedure required by Wis. Stats. §§ 61.25(6), 61.51, 62.09(10), 62.11 and 62.12 and other relevant provisions, except Wis. Stats. § 893.80, is not applicable in the village.

State law reference

Auditing accounts or payment demands by person designated by the village board, Wis. Stats. § 61.51.