(A) (1) All liquidated and unliquidated claims and accounts payable against the village shall:
(a) Be presented in writing;
(b) State the name and address of the claimant and the amount of the claim; and
(c) Fully and accurately identify the items or services for which payment is claimed or the time, place, nature and circumstances giving rise to the claim.
(2) As a condition precedent to maintaining an action for a claim, other than a tort claim as defined in Neb. Rev. Stat. § 13-903, the claimant shall file such claim within 90 days of the accrual of the claim in the office of the Clerk-Treasurer.
(3) The Clerk-Treasurer shall notify the claimant or his or her agent or attorney by letter mailed to the claimant’s address within five days if the claim is disallowed by the Board of Trustees.
(4) No costs shall be recovered against the village in any action brought against it for any claim or for any claim allowed in part which has not been presented to the Board of Trustees to be audited, unless the recovery is for a greater sum than the amount allowed with the interest due.
(Neb. Rev. Stat. § 17-714)
(B) Upon the allowance of claims by the Board of Trustees, the order for their payment shall specify the particular fund or appropriation out of which they are payable as specified in the adopted budget statement; and no order or warrant shall be drawn in excess of 85% of the current levy for the purpose for which it is drawn, unless there is sufficient money in the treasury at the credit of the proper fund for its payment; provided, that if there exists at the time such warrant is drawn, obligated funds from the federal government or the state, or both from the federal government and the state, for the general purpose or purposes of such warrant, then such warrant may be drawn in excess of 85% of the current levy for the purpose for which it is drawn to the additional extent of 100% of such obligated federal or state funds. No claim shall be audited or allowed unless an order or warrant for the payment thereof may legally be drawn.
(Neb. Rev. Stat. § 17-715)