§ 2-232. Town funds to be spent in accordance with 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 in the adopted budget or when changed as authorized by law. At the close of each fiscal year, any unencumbered balance of any appropriation shall revert to the general fund and shall be subject to reappropriation; but appropriations may be made by the 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.
(Prior Code, § 3-1-4)
State law reference
Budget amendments, Wis. Stats. §§ 60.40(5), 65.90(5).