§ 2-456. Claims procedure.

(a)

Generally. Payments may be made from the village treasury after the administrative committee or village administrator audits and approves each claim as a proper charge against the treasury, and endorses its or his approval on the claim. The administrative committee shall review those claims approved by the village administrator and shall report its recommendations to the village board after having determined that the following conditions have been complied with:

(1)

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

(2)

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

(3)

That the item or service has been actually supplied or rendered in conformity with such authorization.

(4)

That the claim is just and valid pursuant to law. The administrator may require the submission of such proof and evidence to support the foregoing as in his discretion he may deem necessary.

(b)

Monthly report. The village administrator shall file with the village board not less than monthly a report of the claims approved, showing the date paid, name of claimant and amount.

(c)

Annual audit. The village board shall authorize an annual detailed audit of its financial transactions and accounts by the department of revenue pursuant to § 73.10, Wis. Stats., or by a public accountant licensed under ch. 442, Wis. Stats., the designation to be made by the village board.

(Code 1983, § 3.06)

State law reference

Financial claims generally, § 66.044, Wis. Stats.