The Treasurer shall be required to give bond in not less than $25,000, or he or she may be required to give bond in double the sum of money estimated by the Council at any time to be in his or her hands belonging to the city and school district, and he or she shall be the custodian of all money belonging to the corporation. The City Council shall pay the actual premium of the bond of the Treasurer. The Treasurer 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 a copy of such receipts, except tax receipts, with his or her monthly reports; and he or she shall, at the end of every month, and as often as may be requested, render an account to the City Council, under oath, showing the state of the Treasury at the date of such account, the amount of money remaining in each fund and the amount paid therefrom, and the balance of money in the Treasury. He or she shall also accompany such account with a statement of all receipts and disbursements, together with all warrants redeemed and paid by him or her, which warrants, with all vouchers held by him or her, shall be filed with his or her account in the Clerk’s office. He or she shall produce and show all funds shown by such report to be on hand, or satisfy the Council or its committee that he or she has such funds in his or her custody or under his or her control. If the 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 Mayor with the advice and consent of the City Council may use this failure as cause to remove the Treasurer from office. The Treasurer may employ and appoint a delinquent tax collector, who shall be allowed a percent upon his or her collections to be fixed by the Council not to exceed the fees allowed by law to the County Treasurer for like services, and upon taxes collected by such delinquent tax collector, the City Treasurer shall receive no fees. The City Treasurer shall prepare all paving and curbing tax lists and shall collect all paving and curbing taxes.
(Neb. RS 16-318) (Prior Code, § 31.04)