Section
General Provisions
33.01 Public funds defined
33.03 Annual audit; financial statements
33.03 Contracts and purchases; bidding and other requirements
33.04 Orders or warrants for money; contracts; expenditures; requirements
33.05 Claims and accounts payable
33.06 Collection of special assessments; procedure
33.07 Special assessment fund
33.08 Sinking funds; gifts of money or property
33.09 Deposit of funds
33.10 Certificates of deposit; time deposits; conditions
33.11 Investment and use of surplus funds
33.12 Bond issues
33.13 Debt collection; authority to contract with collection agency
33.14 Credit cards; authority to accept
Annual Budget
33.25 Fiscal year
33.26 Budget procedures
33.27 Expenditures prior to adoption of budget
33.28 Proposed budget statement; contents; availability; correction
33.29 Proposed budget statement; hearing; adoption; certification of tax amount
33.30 Adopted budget statement; filing; certification of amount of tax
33.31 Appropriation bill
33.32 General Fund
33.33 Transfer of funds
33.34 Budget revision
33.35 Proprietary functions; fiscal year; budget statements; filing; hearing; adoption; reconciliation
Tax Levies
33.45 Property tax levy for general revenue purposes
33.46 Levies for other taxes and special assessments
33.47 All-purpose levy; extraordinary levies; allocation; abandonment
33.48 Property tax levy; maximum; authority to exceed
33.49 Property tax levy; certification of amount; collection
33.50 Property tax request; procedure for setting
33.51 Motor vehicle tax
GENERAL PROVISIONS
For the purpose of this chapter, the following definition shall apply unless the context clearly indicates or requires a different meaning.
PUBLIC FUNDS. All money, including non-tax money, used in the operation and functions of governing bodies. If the city has a lottery established under the Nebraska County and City Lottery Act, only those net proceeds which are actually received by the city from a licensed lottery operator shall be considered PUBLIC FUNDS, and PUBLIC FUNDS shall not include amounts awarded as prizes.
(Neb. RS 13-503)
(A) (1) For the purpose of this division (A), the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ACCOUNTANT. A duly licensed public accountant or certified public accountant who otherwise is not an employee of or connected in any way with the city.
ANNUAL AUDIT REPORT. The written report of the accountant and all appended statements and schedules relating thereto presenting or recording the findings of an examination or audit of the financial transactions, affairs, or financial condition of the city and its proprietary functions for the fiscal year immediately prior to the making of the annual report.
FISCAL YEAR. The fiscal year for the city or the fiscal year established in Neb. RS 18-2804 for a proprietary function if different than the city fiscal year.
(Neb. RS 19-2902)
(2) The City Council shall cause an audit of the city's accounts to be made by a recognized independent and qualified accountant as expeditiously as possible following the close of the fiscal year and to cover all financial transactions and affairs of the city for that preceding fiscal year. The audit shall be made on a cash or accrual method at the discretion of the City Council. The audit shall be completed and the annual audit report made by the accountant shall be submitted within six months after the close of the fiscal year in any event, unless an extension of time is granted by a written resolution adopted by the City Council. If the city owns or operates any type of public utility or other enterprise which substantially generates its own revenue, that phase of the affairs of the city shall be audited separately from other functions of the city and the result shall appear separately in the annual audit report made by the accountant to the city and the audit shall be on an accrual basis and shall contain statements and materials which conform to generally accepted accounting principles. For the utilities operated through the Board of Public Works, the City Council may provide for an entirely separate audit, on an accrual basis, of the operations and report and by a different accountant than the one making the general audit.
(Neb. RS 19-2903)
(3) The annual audit report shall set forth, insofar as possible, the financial position and results of financial operations for each fund or group of accounts of the city. When the accrual method is selected for the annual audit report, the report shall be in accordance with generally accepted accounting principles. The annual audit report shall also include the professional opinion of the accountant with respect to the financial statements, or, if an opinion cannot be expressed, a declaration that the accountant is unable to express such an opinion with an explanation of the reasons why he or she cannot do so.
(Neb. RS 19-2904)
(4) At least three copies of such annual audit report shall be properly signed and attested by the accountant; two copies shall be filed with the City Clerk/Treasurer, and one copy shall be filed with the Auditor of Public Accounts. The annual audit report filed, together with any accompanying comment or explanation, shall become a part of the public records of the City Clerk/Treasurer and shall at all times thereafter be open and subject to public inspection.
(Neb. RS 19-2905)
(B) The City Council shall provide and file with the City Clerk/Treasurer, not later than August 1 of each year, financial statements showing the city's actual and budgeted figures for the most recently completed fiscal year.
(Neb. RS 13-606)
Statutory reference:
Other provisions on audits, Neb. RS 19-2906 through 19-2909
(A) Except as provided in Neb. RS 18-412.01 for a contract with a public power district to operate, renew, replace, or add to the electric distribution, transmission, or generation system of the city, no contract for enlargement or general improvements, such as water extensions, sewers, public heating system, bridges, work on streets, or any other work or improvement when the cost of the enlargement or improvement is assessed to the property, costing over $30,000, shall be made unless it is first approved by the governing body.
(B) Except as provided in Neb. RS 18-412.01, before the governing body makes any contract in excess of $30,000 for enlargement or general improvements, such as water extensions, sewers, public heating system, bridges, work on streets, or any other work or improvement when the cost of the enlargement or improvement is assessed to the property, an estimate of the cost shall be made by the Municipal Engineer and submitted to the governing body. In advertising for bids as provided in divisions (C) and (E) of this section, the governing body may publish the amount of the estimate.
(C) Advertisements for bids shall be required for any contract costing over $30,000 entered into:
(1) For enlargement or general improvements, such as water extensions, sewers, public heating system, bridges, work on streets, or any other work or improvement when the cost of the enlargement or improvement is assessed to the property; or
(2) For the purchase of equipment used in the construction of the enlargement or general improvements.
(D) A municipal electric utility may enter into a contract for the enlargement or improvement of the electric system or for the purchase of equipment used for the enlargement or improvement without advertising for bids if the price is:
(1) Thirty thousand dollars or less;
(2) Sixty thousand dollars or less and the city electric utility has gross annual revenue from retail sales in excess of $1,000,000;
(3) Ninety thousand dollars or less and the city electric utility has gross annual revenue from retail sales in excess of $5,000,000; or
(4) One hundred twenty thousand dollars or less and the city electric utility has gross annual revenue from retail sales in excess of $10,000,000.
(E) The advertisement provided for in division (C) of this section shall be published at least seven days prior to the bid closing in a legal newspaper published in or of general circulation in the municipality, and if there is no legal newspaper published in or of general circulation in the municipality, then in some newspaper of general circulation published in the county in which the municipality is located, and if there is no legal newspaper of general circulation published in the county in which the municipality is located, then in a newspaper, designated by the County Board, having a general circulation within the county where bids are required, and if no newspaper is published in the municipality or county, or if no newspaper has general circulation in the county, then by posting a written or printed copy thereof in each of three public places in the municipality at least seven days prior to the bid closing. In case of a public emergency resulting from infectious or contagious diseases, destructive windstorms, floods, snow, war, or an exigency or pressing necessity or unforeseen need calling for immediate action or remedy to prevent a serious loss of or serious injury or damage to life, health, or property, estimates of costs and advertising for bids may be waived in the emergency ordinance authorized by Neb. RS 17-613 when adopted by a 3/4 vote of the governing body and entered of record.
(F) If, after advertising for bids as provided in this section, the governing body receives fewer than two bids on a contract or if the bids received by the governing body contain a price which exceeds the estimated cost, the governing body may negotiate a contract in an attempt to complete the proposed enlargement or general improvements at a cost commensurate with the estimate given.
(G) If the materials are of such a nature that, in the opinion of the manufacturer and with the concurrence of the governing body or Board of Public Works, no cost can be estimated until the materials have been manufactured or assembled to the specific qualifications of the city, the governing body or Board of Public Works may authorize the manufacture and assemblage of those materials and may thereafter approve the estimated cost expenditure when it is provided by the manufacturer.
(Neb. RS 17-568.01)
(H) Any bidding procedure may be waived by the governing body or Board of Public Works:
(1) When materials or equipment are purchased at the same price and from the same seller as materials or equipment which have formerly been obtained pursuant to the state bidding procedure in Neb. RS 81-145 through 81-162; or
(2) When the contract is negotiated directly with a sheltered workshop pursuant to Neb. RS 48-1503; or
(3) When required to comply with any federal grant, loan, or program.
(Neb. RS 17-568.02)
(I) (1) Notwithstanding any other provisions of law or a home rule charter, a municipality which has established, by an interlocal agreement with any county, a joint purchasing division or agency may purchase personal property without competitive bidding if the price for the property has been established by the federal General Services Administration or the materiel division of the Department of Administrative Services.
(2) For the purpose of this division (I), the following definitions shall apply unless the context clearly indicates or requires a different meaning.
(a) PERSONAL PROPERTY. Includes but is not limited to supplies, materials, and equipment used by or furnished to any officer, office, department, institution, board, or other agency.
(b) PURCHASING or PURCHASE. The obtaining of personal property by sale, lease, or other contractual means.
(Neb. RS 18-1756).
(Ord. 844, passed 2-9-2012)
Statutory reference:
Requirements for public lettings, see Neb. RS 73-101 et seq.
(A) The Mayor and City Council shall have no power to appropriate, issue, or draw any order or warrant on the City Clerk/Treasurer for money, unless the same has been appropriated or ordered by ordinance, or the claim for the payment of which the order or warrant is issued has been allowed according to the provisions of § 33.05, and funds for the class or object out of which the claim is payable have been included in the adopted budget statement or transferred according to law.
(Neb. RS 17-708)
(B) No contract shall be hereafter made by the City Council, or any committee or member thereof, and no expense shall be incurred by any of the officers or departments of the city, whether the object of the expenditures shall have been ordered by the City Council or not, unless an appropriation shall have been previously made concerning the expense, except as otherwise expressly provided in division (A).
(Neb. 17-709)
(C) All warrants drawn upon the City Clerk/Treasurer must be signed by the Mayor and countersigned by the City Clerk/Treasurer, stating the particular fund to which the same is chargeable, the person to whom payable, and for what particular object. No money shall be otherwise paid than upon the warrants so drawn. Each warrant shall specify the amount included in the adopted budget statement for such fund upon which it is drawn and the amount already expended of such fund.
(Neb. 17-711)
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