Wisconsin Code § 119.50

Disbursement of moneys
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(1) All moneys received by or raised in the city for school district purposes shall be
paid over to the city treasurer. Such moneys shall be disbursed by
the city treasurer on the written order of the superintendent of
schools, countersigned by the auditing officer of the city.
(2) The board shall provide by resolution for the manner in
which the payroll shall be certified, audited, approved and paid.
(3) The superintendent of schools shall keep separate accounts of all money raised and apportioned for 1st class city
school district purposes. The money shall be disbursed in accordance with this section and s. 66.0607 (5) and shall be paid from
the proper funds.

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