(A) The City Treasurer shall be the custodian of all money belonging to the city. 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 the receipts with his or her monthly reports. The City Treasurer shall, at the end of every month and as often as may be required, render an account to the City Council, under oath, showing the state of the treasury at the date of the account and the balance of money in the treasury. He or she shall also accompany the 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 City Clerk’s office. If the City Treasurer neglects or fails, for the space of ten days from the end of each month, to render his or her account, the office shall be declared vacant and the City Council shall fill the vacancy by appointment until the next election for city officers.
(B) (1) All warrants upon the City 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 City Treasurer shall keep a warrant register in the form required by Neb. RS 77-2202.
(3) The City 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 the 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 City 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 City Treasurer shall prepare and publish annually within 60 days following the close of the city fiscal year a statement of the receipts and expenditures by funds of the city for the preceding fiscal year.
(2) Publication shall be made in one legal newspaper of general circulation in the city. If no legal newspaper is published in the city, then the publication shall be made in one legal newspaper published or of general circulation within the county in which the city is located.
(D) The City Treasurer shall keep all money belonging to the city separate and distinct from his or her own money. He or she shall invest and collect all money owned by or owed to the city as directed by the City Council. He or she shall maintain depository evidence that all money is, in the name of the city, in a solvent and going financial institution of a type authorized by state law for deposit of city funds. He or she shall cancel all bonds, coupons, warrants and other evidences of debt against the city, whenever paid by him or her, by writing or stamping on the face thereof, “Paid by the City 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, § 1-206) (Ord. 7-02, passed 7-8-2002)
Statutory reference:
Related provisions, see Neb. RS 17-606, 19-1101, 19-1103, 77-2201, 77-2209, 77-2210