61.51 Auditing accounts.
(1) No account or demand against the village shall be paid until it has been audited and allowed and an order drawn on the treasurer therefor. Every such account shall be made out in items. After auditing, which, at the option of the board, may be done by the village manager or such other officer as may be designated, the board shall cause to be endorsed by the clerk, over the clerk's 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, or a statement attached thereto, shall show to whom and for what purpose every such account was allowed and the amount. Every such account or demand allowed in whole or in part shall be filed by the clerk, and those of each year consecutively numbered, and have endorsed the number of the order on the treasurer issued in payment, and the clerk shall take a receipt thereon for such order.
(2) Payment of regular wages or salaries may be by payroll, verified by the proper official, and filed in time for payment on the regular pay day and such payments heretofore made are validated.
(3) The fiscal year in each village shall be the calendar year.
(4) Section 893.80 shall be applicable to villages.
History: 1977 c. 285 s. 12; 1979 c. 323 s. 33; 1991 a. 316.
Cross-reference: See s. 66.0609 for an alternative system of approving claims.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
61.188 - Certain villages may become cities by charter ordinance.
61.189 - Villages of 1,000 may become cities.
61.19 - Annual elections; appointments.
61.191 - Population, use of federal census.
61.193 - Establishing and changing compensation for elective offices.
61.195 - Discontinuance and change of term of offices.
61.197 - Selection of officers.
61.20 - Election of trustees; terms; number.
61.21 - Clerk to notify officers-elect; oath of office.
61.22 - Official bonds; officers not to be sureties.
61.23 - Terms; temporary vacancy.
61.261 - Deputy village treasurer.
61.31 - Peace officers, powers.
61.32 - Village board; meeting; salaries.
61.325 - Trustee may be appointed president.
61.327 - Village trustees serving as employees.
61.34 - Powers of village board.
61.345 - Recycling or resource recovery facilities.
61.351 - Zoning of wetlands in shorelands.
61.352 - Required notice on certain approvals.
61.353 - Zoning of annexed or incorporated shorelands.
61.354 - Construction site erosion control and storm water management zoning.
61.36 - Streets, sidewalks, sewers and watercourses.
61.39 - Service pipes and sewers.
61.44 - Railroads, dust prevention.
61.47 - Street and sidewalk improvement tax.
61.48 - County aid for construction and repair of bridges and culverts.
61.50 - Ordinances; contracts; other instruments; how executed.
61.57 - Acquisition of facilities without bids.
61.61 - Village orders; borrowing money.
61.65 - Police and fire departments; pension funds.
61.66 - Combined protective services.
61.71 - Consolidated plats; numbering of buildings.
61.72 - Pest and disease prevention.
61.73 - Village housing authorities.