§ 14-58. Conditions; audit.

(a)

Claims to be certified. Prior to submission of any account, demand or claim to the village board for approval of payment, the village clerk-treasurer shall certify, or cause to be endorsed thereon or on attached papers, that the following conditions have been complied with:

(1)

That funds are available therefor pursuant to the budget.

(2)

That the item or service was duly authorized by the proper official or agency and has been received or rendered in accordance with the purchasing agreement.

(3)

That the claim is accurate in amount and a proper charge against the treasury.

(b)

Village board to audit accounts.

(1)

No account or demand against the village, except as provided in subsection (c) of this section, shall be paid until it has been audited by the village board and an order drawn on the village clerk-treasurer therefor. Every such account shall be itemized and certified as provided in subsection (a) of this section.

(2)

After auditing, the village board shall cause to be endorsed by the village clerk-treasurer, on each account, the words "allowed" or "disallowed," as the fact is, adding the amount allowed or specifying the items or parts of items disallowed. The minutes of the proceedings of the board, or a statement attached thereto, shall show to whom, and for what purpose, every such account was allowed and the amount.

(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 clerk-treasurer in time for payment on the regular pay day.

(d)

Method of incurring claims. All actions of the village board appropriating money or creating a charge against the village, other than claims for purchases or work previously authorized by the board, shall only be acted upon at the next regular meeting after introduction, provided that this rule may be suspended by affirmative vote of three-fourths of all members of the board. A roll call vote shall be taken and recorded on all appropriations.

(Code 1984, § 2-5-8)

State law reference

Auditing accounts, Wis. Stats. § 61.51.