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§ 34.31 APPROPRIATION BILL.
   The City Council shall adopt a budget statement pursuant to the state’s Budget Act, to be termed, “The Annual Appropriation Bill,” in which the City Council may appropriate those sums of money as may be deemed necessary to defray all necessary expenses and liabilities of the city.
(Neb. Rev. Stat. 17-706)
§ 34.32 GENERAL FUND.
   If the city has not decided to follow the all-purpose levy method of financing for the fiscal year, all money not specifically appropriated in the annual appropriation bill shall be deposited in and known as the General Fund.
§ 34.33 TRANSFER OF FUNDS.
   (A)   Whenever during the current fiscal year it becomes apparent to the City Council that due to unforeseen emergencies there is temporarily insufficient money in a particular fund to meet the requirements of the adopted budget of expenditures for that fund, the City Council may by a majority vote, unless otherwise provided by state law, transfer money from other funds to such fund.
   (B)   No expenditure during any fiscal year shall be made in excess of the amounts indicated in the adopted budget statement, except as authorized in § 34.34 or by state law.
   (C)   Any officer or officers of the City Council who obligate funds contrary to the provisions of this section shall be guilty of an offense.
(Neb. Rev. Stat. 13-510) Penalty, see § 10.99
§ 34.34 BUDGET REVISION.
   (A)   (1)   Unless otherwise provided by law, the City Council may propose to revise the previously adopted budget statement and shall conduct a public hearing on that proposal whenever during the current fiscal year it becomes apparent to the City Council that:
         (a)   There are circumstances which could not reasonably have been anticipated at the time the budget for the current year was adopted;
         (b)   The budget adopted violated Neb. Rev. Stat. 13-518 through 13-522, such that the revenue of the current fiscal year for any fund thereof will be insufficient, additional expenses will be necessarily incurred, or there is a need to reduce the budget requirements to comply with Neb. Rev. Stat. 13-518 through 13-522; or
         (c)   The City Council has been notified by the Auditor of Public Accounts of a mathematical or accounting error or noncompliance with the state’s Budget Act.
      (2)   The public hearing requirement shall not apply to emergency expenditures pursuant to Neb. Rev. Stat. 81-829.51.
   (B)   Notice of the time and place of the hearing shall be published at least four calendar days prior to the date set for hearing in a newspaper of general circulation within the City Council’s jurisdiction. For purposes of such notice, the four calendar days shall include the day of publication but not the day of hearing. This published notice shall set forth:
      (1)   The time and place of the hearing;
      (2)   The amount in dollars of additional or reduced money required and for what purpose;
      (3)   A statement setting forth the nature of the unanticipated circumstances and, if the budget requirements are to be increased, the reasons why the previously adopted budget of expenditures cannot be reduced during the remainder of the current year to meet the need for additional money in that manner;
      (4)   A copy of the summary of the originally adopted budget previously published; and
      (5)   A copy of the summary of the proposed revised budget.
   (C)   At the hearing any taxpayer may appear or file a written statement protesting any application for additional money. A written record shall be kept of all such hearings.
   (D)   (1)   Upon conclusion of the public hearing on the proposed revised budget and approval of the proposed revised budget by the City Council, the City Council shall file with the County Clerk of the county or counties in which the City Council is located, and with the Auditor of Public Accounts, a copy of the revised budget, as adopted.
      (2)   The City Council may then issue warrants in payment for expenditures authorized by the adopted revised budget. These warrants shall be referred to as registered warrants and shall be repaid during the next fiscal year from funds derived from taxes levied therefor.
   (E)   Within 30 days after the adoption of the budget under § 34.29, the City Council may, or within 30 days after notification of an error by the Auditor of Public Accounts, the City Council shall correct an adopted budget which contains a clerical, mathematical, or accounting error which does not affect the total amount budgeted by more than 1% or increase the amount required from property taxes. No public hearing shall be required for such a correction. After correction, the City Council shall file a copy of the corrected budget with the County Clerk of the county or counties in which the City Council is located and with the Auditor of Public Accounts. The City Council may then issue warrants in payment for expenditures authorized by the budget.
(Neb. Rev. Stat. 13-511)
§ 34.35 PROPRIETARY FUNCTIONS; FISCAL YEAR; BUDGET STATEMENTS; FILING; HEARING; ADOPTION; RECONCILIATION.
   (A)   For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
      PROPRIETARY FUNCTION. A water supply or distribution utility, a wastewater collection or treatment utility, an electric generation, transmission, or distribution utility, a gas supply, transmission, or distribution utility, an integrated solid waste management collection, disposal, or handling utility, or a hospital or a nursing home owned by the city.
(Neb. Rev. Stat. 18-2803)
      SUBSIDIZATION. The costs of operation of a proprietary function are regularly financed by appropriations from the city’s General Fund in excess of the amount paid by the city to the proprietary function for actual service or services received.
(Neb. Rev. Stat. 18-2804)
   (B)   The City Council may establish a separate fiscal year for each proprietary function, except that any proprietary function which is subsidized by appropriations from the city’s General Fund shall have the same fiscal year as the city.
   (C)   (1)   At least 30 days prior to the start of the fiscal year of each proprietary function, a proposed proprietary budget statement shall be prepared in writing and filed with the City Clerk containing the following information:
         (a)   For the immediately preceding fiscal year, the revenue from all sources, the unencumbered cash balance at the beginning and end of the year, the amount received by taxation, and the amount of actual expenditure;
         (b)   For the current fiscal year, actual and estimated revenue from all sources separately stated as to each such source, the actual unencumbered cash balance available at the beginning of the year, the amount received from taxation, and the amount of actual and estimated expenditure, whichever is applicable;
         (c)   For the immediately ensuing fiscal year, an estimate of revenue from all sources separately stated as to each such source, the actual or estimated unencumbered cash balance, whichever is applicable, to be available at the beginning of the year, the amounts proposed to be expended during the fiscal year, and the amount of cash reserve based on actual experience of prior years; and
         (d)   A uniform summary of the proposed budget statement which shall include a total of all funds maintained for the proprietary function.
      (2)   The statement shall contain the estimated cash reserve for each fiscal year and shall note whether or not the reserve is encumbered. The cash reserve projections shall be based upon the actual experience of prior years.
      (3)   Each proprietary budget statement shall be filed on forms prescribed and furnished by the Auditor of Public Accounts following consultation with representatives of such governing bodies as operate proprietary functions subject to the provisions of the Municipal Proprietary Function Act.
(Neb. Rev. Stat. 18-2805)
   (D)   (1)   After a proposed proprietary budget statement is filed with the City Clerk, the City Council shall conduct a public hearing on the statement. Notice of the time and place of the hearing, a summary of the proposed proprietary budget statement, and notice that the full proposed proprietary budget statement is available for public review with the City Clerk during normal business hours shall be published one time at least five days prior to the hearing in a legal newspaper in or of general circulation within the City Council’s jurisdiction or by mailing to each resident within the City Council’s jurisdiction.
      (2)   After the hearing, the proposed proprietary budget statement shall be adopted or amended and adopted as amended, and a written record shall be kept of the hearing. If the adopted proprietary budget statement reflects a change from the proposed proprietary statement presented at the hearing, a copy of the adopted proprietary budget statement shall be filed with the City Clerk within 20 days after its adoption and published in a legal newspaper in or of general circulation within the City Council’s jurisdiction or by mailing to each resident within the City Council’s jurisdiction.
(Neb. Rev. Stat. 18-2806)
   (E)   If the actual expenditures for a proprietary function exceed the estimated expenditures in the proprietary budget statement during its fiscal year, the City Council shall adopt a proprietary function reconciliation statement within 90 days after the end of the fiscal year which reflects any difference between the adopted proprietary budget statement for the previous fiscal year and the actual expenditures and revenue for that fiscal year. After the adoption of a proprietary function reconciliation statement, it shall be filed with the City Clerk and published in a legal newspaper in or of general circulation within the City Council’s jurisdiction or by mailing to each resident within the City Council’s jurisdiction. If the difference between the adopted proprietary budget for the previous fiscal year and the actual expenditures and revenues for that fiscal year is greater than 10%, the proprietary function reconciliation statement shall only be adopted following a public hearing.
(Neb. Rev. Stat. 18-2807)
   (F)   If the budget of a proprietary function is included in the city budget statement created pursuant to the state’s Budget Act, the Municipal Proprietary Function Act need not be followed for that proprietary function. Any income from a proprietary function which is transferred to the General Fund of the city shall be shown as a source of revenue in the city budget statement created pursuant to the state’s Budget Act.
(Neb. Rev. Stat. 18-2808)
TAX LEVIES
§ 34.50 PROPERTY TAX LEVY FOR GENERAL REVENUE PURPOSES.
   The city shall have power to levy taxes for general revenue purposes in any one year not to exceed $0.35 on each $100 upon the taxable value of all the taxable property in the city. The valuation of such property shall be ascertained from the books or assessment rolls of the County Assessor.
(Neb. Rev. Stat. 17-506)
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