The City Clerk/Treasurer shall be the custodian of all moneys belonging to the city. He or she shall keep all money belonging to the city separate and distinct from his or her own money. He or she shall keep a separate account of each fund or appropriation, and the debits, and credits belonging thereto. He or she shall issue duplicate (two) receipts for all moneys received by him or her for the city. He or she shall give to every person paying money into the city treasury, a receipt therefor, specifying the date of payment, and the account paid. One of the receipts shall be filed with his or her monthly report, and the last copy of the receipt shall be kept on file in his or her office. His or her books and accounts shall always be open for inspection by any citizen of the city whenever any city fiscal record, audit, warrant, voucher, invoice, purchase order, requisition, payroll check, receipt or other record of receipt, cash, or expenditure involving public funds is involved. 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 Clerk/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 shall obtain from the County Clerk a monthly report as to the collection of delinquent taxes. The Clerk/Treasurer's daily cash book shall be footed and balanced daily, and he or she shall adopt the bookkeeping methods as the City Council shall prescribe. He or she shall invest and collect all money owned by, or owed to, the city as directed by the City Council.
(Neb. RS 17-606 through 17-609 and 84-712) (1973 Code, § 1-203)