(A) During the second 30 days of the first quarter of the fiscal year subsequent to the passage and approval of the estimate of expense or budget for the fiscal year, as prescribed in § 35.21, but within the first quarter of each fiscal year, the Mayor and Council shall pass, approve, record, and publish an ordinance, to be termed, “The Annual Appropriation Bill,” in which such corporate authorities may appropriate such sums of money as may be deemed necessary to defray all necessary expenses and liabilities of the city, not exceeding in the aggregate the amount of tax authorized to be levied during that year. In such ordinance, the Mayor and Council shall specify the objects and purposes for which such appropriations are made, and the amount appropriated for each object or purpose. No further appropriation shall be made at any other time within such fiscal year, unless the proposition to make such appropriation has been first sanctioned by a majority of the legal voters of the city; either by a petition signed by them or at a general or special election duly called therefor. All appropriations shall end with the fiscal year for which they are made.
(B) (1) Unless otherwise provided by law, whenever, during the current fiscal year or biennial period, it becomes apparent to the City Council that there are circumstances which could not reasonably have been anticipated at the time the budget for the current year or biennial period was adopted; the budget adopted violated Neb. RS 13-518 to 13-522, that the revenue of the current fiscal year or biennial period 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. RS 13-518 to 13-522; or the City Council has been notified by the auditor of a mathematical or accounting error or noncompliance with the Nebraska Budget Act, being Neb. RS 13-501, the City Council may propose to revise the previously adopted budget statement and shall conduct a public hearing on such proposal.
(2) 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. For purposes of such notice, the four calendar days shall include the day of publication but not the day of hearing. The published notice shall set forth the time and place of the hearing, the amount in dollars of additional or reduced money required and for what purpose, 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 or biennial period to meet the need for additional money in that manner, a copy of the summary of the originally adopted budget previously published, and a copy of the summary of the proposed revised budget.
(3) At such 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.
(4) 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 Clerk and with the Auditor, a copy of the revised budget, as adopted. The City Council may then issue warrants in payment for expenditures authorized by the adopted revised budget. Such warrants shall be referred to as registered warrants and shall be repaid during the next fiscal year or biennial period from funds derived from taxes levied therefor.
(5) Within 30 calendar days after the adoption of the budget under Neb. RS 13-506, the City Council may, or within 30 calendar days after notification of an error by the auditor, 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 Clerk and with the Auditor. The City Council may then issue warrants in payment for expenditures authorized by the budget.
(Prior Code, § 35.22)