(A) The Village Treasurer shall be the custodian of all money belonging to the village. He or she shall keep a separate account of each fund or appropriation and the debts and credits belonging thereto. He or she shall give every person paying money into the treasury a receipt therefor, specifying the date of payment and on what account paid. He or she shall also file copies of such receipts with his or her monthly reports. The Village Treasurer shall, at the end of every month, and as often as may be required, render an account to the Board of Trustees, under oath, showing the state of the treasury at the date of such account and the balance of money in the treasury. He or she shall also accompany such accounts with a statement of all receipts and disbursements, together with all warrants redeemed and paid by him or her, which warrants, with any and all vouchers held by him or her, shall be filed with his or her account in the Village Clerk’s office. If the Village Treasurer fails to render his or her account within 20 days after the end of the month, or by a later date established by the governing body, the Chairperson of the Board of Trustees with the advice and consent of the Trustees may use this failure as cause to remove the Treasurer from office.
(B) (1) All warrants upon the Village Treasurer shall be paid in the order of their presentation therefor and as otherwise provided in Neb. RS 77-2201 through 77-2215.
(2) The Village Treasurer shall keep a warrant register in the form required by Neb. RS 77-2202.
(3) The Village Treasurer shall make duplicate receipts for all sums which shall be paid into his or her office, which receipts shall show the source from which such funds are derived, and shall, by distinct lines and columns, show the amount received to the credit of each separate fund, and whether the same was paid in cash, in warrants or otherwise. The Treasurer shall deliver one of the duplicates to the person making the payment and retain the other in his or her office.
(4) The Village Treasurer shall daily, as money is received, foot the several columns of the cash book and of the register, and carry the amounts forward, and at the close of each year, in case the amount of money received by the Treasurer is insufficient to pay the warrants registered, he or she shall close the account for that year in the register and shall carry forward the excess.
(C) (1) The Village Treasurer shall prepare and publish annually within 60 days following the close of the municipal fiscal year a statement of the receipts and expenditures by funds of the village for the preceding fiscal year.
(2) Publication shall be made in one legal newspaper of general circulation in the village. If no legal newspaper is published in the village, then such publication shall be made in one legal newspaper published or of general circulation within the county in which the village is located.
(D) The Village Treasurer shall keep all money belonging to the village separate and distinct from his or her own money. He or she shall invest and collect all money owned by or owed to the village as directed by the Board of Trustees. He or she shall maintain depository evidence that all municipal money is, in the name of the village, in a solvent and going financial institution of a type authorized by state law for deposit of municipal funds. He or she shall cancel all bonds, coupons, warrants and other evidences of debt against the village, whenever paid by him or her, by writing or stamping on the face thereof, “Paid by the Village Treasurer,” with the date of payment written or stamped thereon. He or she shall collect all special taxes, allocate special assessments to the several owners, and obtain from the County Treasurer a monthly report as to the collection of delinquent taxes.
(Prior Code, § 1-205) (Ord. 247, passed 9-5-2006)
Statutory reference:
Related provisions, see Neb. RS 17-606, 19-1101, 19-1103, 77-2201, 77-2209, 77-2210