CHAPTER 16

FINANCE

16.01 PREPARATION OF TAX ROLL AND TAX RECEIPTS

(1) Aggregate Tax Stated on Roll. Pursuant to Section 70.65(2) of the Wis. State Stats., the Town Treasurer shall, in computing the tax roll, insert only the aggregate amount of state, county, school and local taxes in a single column in the roll opposite the parcel or tract of land against which the tax is levied, or, in the case of personal property, in a single column opposite the name of the person, firm or corporation against whom the tax is levied.

(2) Rates Stamped on Receipts. Pursuant to Section 74.08(1) Wis. State Stats., lieu of entering on each tax receipt the several amounts paid respectively for state, county, school, local and other taxes, the aggregate amount of such taxes shall be combined in a single column on the tax receipt issued by the Town Treasurer. The Treasurer shall cause to be printed or stamped on the tax receipt the separate proportion or rate of taxes levied for state, county, school, local or other purposes.

16.02 CLAIMS AGAINST TOWN

(1) Claims to be Certified. Prior to submission of any account, demand or claim to the Town Board for approval of payment, the Town Treasurer shall certify or cause to be endorsed thereon or on attached papers that the following conditions have been complied with:

(a) That funds are available therefor pursuant to the budget.

(b) 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.

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

(2) Town Board to Audit Accounts. No account or demand against the Town, except as provided in Subsection (3) of this Section, shall be paid until it has been audited by the Town Board and an order drawn on the Town Treasurer therefor. Every such account shall be itemized and certified as provided in Subsection (1).

After auditing, the Town Board shall cause to be endorsed by the 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.

(3) Payment of Regular Wages or Salaries. Regular wages or salaries of Town officers and employees shall be paid by pay roll, verified by the proper Town official, department head, board or commission and filed with the Treasurer in time for payment on the regular pay day.


(4) Method of Incurring Clams. All actions of the Town Board appropriating money or creating a charge against the Town, 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 2/3 of all members of the Board. A roll-call vote shall be taken and recorded on all appropriations.

16.03 PREPARATION AND ADOPTION OF ANNUAL BUDGET

(1) Town Board to Prepare Budget. On or before 14 days before the Annual Town Meeting each year the Town Board, with the assistance of the Treasurer, shall prepare and submit a proposed budget presenting a financial plan for conduction the affairs of the Town for the ensuing year. Before preparing the proposed budget, the Board shall consult with the heads of departments and with Town officials and shall then determine the total amount to be recommended in the budget for each Town department or activity.

(2) Form of Proposed Budget. The proposed budget shall include the following information:

(a) The actual expenditures of each department and activity for the expired portion of the current year and last preceding fiscal year and the estimated expense of conducting each department and activity of the Town for the remainder of the current year and ensuing fiscal year, with reasons for any proposed increase or decrease as compared with actual and estimated expenditures for the current year.

(b) An itemization of all anticipated income of the Town from sources other than general property taxes and bond issues, with a comparative statement of the amounts received by the Town from each of the same or similar sources for the last preceding and current fiscal years.

(c) All existing indebtedness of the Town, including the amount of interest payable and principal to be redeemed on any outstanding general obligation bonds of the Town and any estimated deficiency in the sinking fund of any such bonds during the ensuing fiscal year.

(d) An estimate of the amount of money to be raised from general property taxes which, with income from other sources, will be necessary to meet the proposed expenditures.

(e) Such other information as may be required by the Town Board and by State law.

The Town Board shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.

(3) Appropriation Ordinance: Hearing. The Town Chairman, with the assistance of the Town Treasurer, shall submit to the Town Board the annual budget and a draft of an appropriation ordinance providing for the expenditures proposed for the ensuing fiscal year. Before adoption of a final appropriation ordinance, the Town Board shall hold a public hearing on the budget and the proposed appropriation ordinance as required by law pursuant to Wis. State Stats. 65.90 and shall give published notice thereof as provided. The public hearing on the budget shall be satisfied by presentation at the annual Town meeting.

(4) Changes in Final Budget. The Town Board may at any time by a 2/3 vote of the entire membership transfer any portion of an unencumbered balance of an appropriation to any other purpose of object. Notice of such transfer shall be given by publication within 8 days thereafter in a newspaper in general circulation in the Town.

(5) Expenditures Limited by Annual Appropriation. No money shall be drawn from the treasury of the Town nor shall any obligation for the expenditure of money be incurred, except in pursuance of the annual appropriation ordinance and changes therein authorized in accordance with Subsection (4) of this Section. At the close of each fiscal year any unencumbered balance of an appropriation shall revert to the general fund and shall be subject to reappropriation; but appropriations may be made by the Town Board, to be paid out of the income of the current year, in furtherance of improvements or other objects or works which will not be completed within such year, and any such appropriation shall continue in force until the purpose for which it was made shall have been accomplished or abandoned.

(6) (1) Reserved Operating Fund. A reserved operating fund shall be established by the Town Treasurer for the purpose of providing reserved funds for the normal operation of the Town, in order to avoid borrowing for such operations.[Added 3/11/86]

(2) Establish Amount of Reserved Operating Fund. The amount of the reserved operating fund is hereby established at $700,000. The Town Board shall review said amount on an annual basis using the following procedure:[Effective Date 9/9/99]

The Town Administrator, when submitting the recommended Town Budget, shall include a recommendation as to the amount designated for the reserved operating fund. Said recommendation shall be based on audited figures, and determined only after consultation with the Town Treasurer.

Upon the recommendation of the Town Administrator, the Town Board shall establish the amount of the reserved operating fund by amending this ordinance.

16.04 LOCAL PROCUREMENT [Effective 02/25/88]

(1) Purpose

The purpose of this ordinance shall be to promote the underlying purposes and policies relating to local procurement.

(a) To simplify, clarify, and modernize the system of procurement of contractual services, material, and equipment for the Town;

(b) To provide increased public confidence in the procedures used in public procurement;

(c) To ensure the fair and equitable treatment of all persons who deal with the procurement system of the Town;

(d) To provide increased economy in Town procurement activities and to maximize to the fullest extent practicable the purchasing value of public funds of the Town;

(e) To foster effective broad-based competition within the free enterprise system;

(f) To provide safeguards for the maintenance of a procurement system of quality and integrity.

(2) Purchasing Agent

The Town Administrator is hereby designated the Purchasing Agent, hereinafter "Agent", for the Town. The Agent may delegate authority to any designee or to any department for the preparation of specifications and/or the obtaining of quotations as may be required.

(3) Scope of Authority

(a) The terms of this ordinance are applicable to all budgeted contractual services (except those designated as professional services or labor contract between unionized employees and the Town).

(b) Procurement of nonbudgeted items shall be handled on a case by case basis by the Town Board resolution in accordance with the provisions of this ordinance.

(c) All departments under the jurisdiction of the Town Administrator shall adhere to the requirements of this ordinance. Departments not under the direct jurisdiction of the Administrator may utilize the services of the Agent by filing a written request with the Administrator.

(d) The Agent is hereby granted the authority to make all budgeted purchases in accordance with the provisions of this ordinance for all items not specifically requiring Town Board approval. For items requiring Town Board approval, the Agent is authorized to solicit bids or quotes.

(e) The Agent is authorized to award or reject any and/or all bids and quotes in the amount of $2,000.00 or less for all budgeted purposes. The Town of Menasha Board of Supervisors shall award or reject all other bids and/or quotes.[Adopted 1/14/91]

(f) The Agent may enjoin with other governmental units in cooperative purchasing for the purpose of obtaining more economical rates and/or prices.

(4) Method of Purchases

All budgeted purchases shall be made in accordance with the following:

(a) Competitive Sealed Bids. Required for all purchases, the price of which either as an individual purchase or in the aggregate exceeds $2,000.

(b) Competitive Sealed Quotes. Required in written form if the amount of purchase, either as an individual purchase or in the aggregate is between $500.00 and $2,000.00.

(c) Outright Purchase. May be made without quotation when the amount is less than $500.00 provided that the purchase is not artificially divided so as to constitute an outright purchase.[Adopted 1/14/91]

(d) Definition of "Aggregate". "Aggregate" as used throughout this ordinance is defined as any single purchase consisting of multiple identical items.

(5) Competitive Sealed Bids

(a) Where the estimated cost of a purchase exceeds $2,000, the Agent shall request competitive sealed bids in accordance with Wis. State Stats.

(b) Formal specification for the requested item shall be prepared by the requesting department and shall include all contractual terms and conditions applicable to the procurement.

(1) Requirements may include such criteria to determine acceptability such as inspection, testing, workmanship, delivery and suitability for a particular purpose.

(2) The criteria to be used in evaluation of the bid, shall be to the greatest extent possible, be objectively measurable, such as discounts, transportation costs, and total or life cycle costs.

(3) No criteria may be used in bid evaluation that are not set forth in the specifications or invitation to bid.

(c) Bids shall be addressed to the Agent, submitted sealed, and shall be clearly marked as a bid on the envelope.

(d) Bids shall be opened in public at the time and place stated in the public notice. The opening shall not occur unless it is witnessed by at least one person in the employ of the Town who is not opening the bids.

(e) A tabulation for all bids received shall be made and available for public inspection.

(f) No bid shall be accepted where the submittee is in default on the payment of taxes, licenses, or other monies due the Town.

(g) The award of the contract shall be made by the Town Board to the lowest responsible and responsive bidder whose bid meets the requirements and criteria set forth in the specifications and in the invitation for bids.

(h) The Town Board retains the right to reject any or all bids.

(i) Following award of the bid, the Town Chairman in authorized to sign the contractual document.

(6) Competitive Sealed Quotes

(a) Where the estimated cost of a purchase is between $500 and $2,000, the Agent shall request competitive sealed quotes in accordance with the requirements of Section (5).

(b) The award of the contract shall be made by the Agent to the most responsible offerer whose quote is determined to be the most advantageous to the Town taking into account the evaluation factors set forth in the request for proposals.

(c) The Agent is authorized to reject or award any or all quotes.

(d) All purchases made under this section shall be based, wherever possible, on at least three quotations, a record of which shall be maintained and subject to public inspection.

(e) No quote shall be accepted where the submittee is in default on the payment of taxes, licenses, or other monies due the Town.

(7) Outright Purchase

(a) Purchases not exceeding $500.00 may be made by the requesting department subject to approval by the Agent.

(b) No purchase shall be made where the supplier is in default on the payment of taxes, licenses, or other monies due the Town.

(8) General Provisions

(a) The Agent is empowered to make such administrative requirements as may be necessary for the efficient enforcement of this ordinance.

(b) Under emergency conditions, as defined, purchases may be made by authorized departmental personnel provided a report on such purchase is made to the Agent during the next normal working day and reported to the Town Board at their next regularly scheduled meeting.

(c) (1) If all quotations received are for the same total amount, or unit price, quality and service being equal, the contract shall be awarded to a local bidder.

(2) If c(1) is not in effect, the contract shall be awarded by drawing lots in public.

(d) Except in cases of emergency, the Agent shall not issue any order for a purchase unless there are sufficient unencumbered funds, within the requesting departmental budget, to defray the amount of such order.

DEFINITIONS

For the purpose of this ordinance, the following terms, phrases, words, and their derivatives shall have the meaning given herein. When not inconsistent with the context, words used in the present tense include the future, words in the plural include the singular number, and words in the singular include the plural. The word "shall" is always mandatory and not merely directory.

Business. Any corporation, partnership individual, sole proprietorship, joint stock company, joint venture, or any other legal entity.

Contract. Any type of Town agreement, regardless of what it may be called, for the purchase or disposal of supplies, services, or construction. It includes contracts of a fixed-price, cost, cost plus a fixed fee, or incentive type; contracts providing for the issuance of job or task orders; leases; letter contract; and purchase orders. It also included supplemental agreements with respect to any of the foregoing.

Contractor. Any person or business having a contract with the governmental body.

Cooperative Purchasing. Procurement conducted by, or on behalf of, more than one public procurement unit.

Designee. A duly authorized representative.

Employee. Any individual receiving compensation from the Town, whether elected or not.

Excess Supplies. Supplies having a remaining useful life but which are no longer required by the using department in possession of the supplies.

Procurement. The buying, purchasing, renting, leasing, or otherwise obtaining of any supplies, services, or construction. It also includes all functions that pertain to the obtaining of any supply, service, or construction, including description of requirements, selection and solicitation of sources, preparation and award of contract, and all phases of contract administration.

Request for Proposals. All Documents, including those attached or incorporated by reference, utilized for soliciting proposals.

Responsible Bidder. A person who has the capability in all respects to perform fully the contract requirements, and integrity and reliability which will assure good faith performance.

Responsive Bidder. a person who has submitted a bid which conforms in all material respects to the invitation for bids.

Services. The furnishing of labor, time, or effort by a contractor, not involving the delivery of a specific end product other than reports which are merely incidental to the required performance. This term includes "professional services" but it does not include employment agreement or collective bargaining agreements.

Specifications. Any description of the physical or functional characteristics, or of the nature of, a supply, service, or construction item. It may include a description of any requirement for inspection, testing, or preparing a supply, service, or construction item for delivery.

Supplies. All property, including but not limited to equipment, parts, materials, printing, insurance, and leases on real and personal property, excluding land or a permanent interest in land.

Using Department. Any department, commission, board, or committee of the Town.

Emergency. A situation, or set of circumstances, where the continued performance of Town services, such as Fire Protection, Snowplowing, Police Protection, etc., or the immediate safety needs of Town employees, residents, or property owners, requires and immediate purchase.