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§ 34.29 PROPOSED BUDGET HEARING.
   (A)   The Board of Trustees shall each year or biennial period conduct a public hearing on its proposed budget statement. Such hearing shall be held separately from any regularly scheduled meeting of the governing body and shall not be limited by time. Notice of the place and time of the hearing, together with a summary of the proposed budget statement, shall be published at least four calendar days prior to the date set for hearing in a newspaper of general circulation within the village’s jurisdiction. For purposes of such notice, the four calendar days shall include the day of publication but not the day of hearing. When the total operating budget, not including reserves, does not exceed $10,000 per year or $20,000 per biennial period, the proposed budget summary may be posted at the Board of Trustee’s principal headquarters. At such hearing, the governing body shall make at least three copies of the proposed budget statement available to the public and shall make a presentation outlining key provisions of the proposed budget statement, including, but not limited to, a comparison with the prior year’s budget. Any member of the public desiring to speak on the proposed budget statement shall be allowed to address the governing body at the hearing and shall be given a reasonable amount of time to do so.
   (B)   After the hearing, the proposed budget statement shall be adopted, or amended and adopted as amended, and a written record shall be kept of the hearing. The amount to be received from personal and real property taxation shall be certified to the levying board after the proposed budget statement is adopted or is amended and adopted as amended. The certification of the amount to be received from personal and real property taxation shall specify separately the amount to be applied to the payment of principal or interest on bonds issued or authorized to be issued by the Board of Trustees or the legal voters of the political subdivision and the amount to be received for all other purposes.
   (C)   If the adopted budget statement reflects a change from that shown in the published proposed budget statement, a summary of the changes shall be published within 20 calendar days after its adoption in the manner provided in this section, but without provision for hearing, setting forth the items changed and the reasons for the changes.
   (D)   Upon approval by the Board of Trustees, the budget shall be filed with the Auditor of Public Accounts. The Auditor may review the budget for errors in mathematics, improper accounting and noncompliance with the State Budget Act or Neb. Rev. Stat. §§ 13-518 through 13-522. If the Auditor detects such errors, he or she shall immediately notify the Board of such errors. The Board shall correct any such error as provided in § 34.34. Warrants for the payment of expenditures provided in the budget adopted under this section shall be valid notwithstanding any errors or noncompliance for which the Auditor has notified the Board.
(Neb. Rev. Stat. § 13-506)
   (E)   When a levy increase has been authorized by vote of the electors, the adopted budget statement shall indicate the amount of the levy increase.
(Neb. Rev. Stat. § 13-507)
Statutory reference:
   State Budget Act, see Neb. Rev. Stat. §§ 13-501 et seq.
§ 34.30 ADOPTED BUDGET STATEMENT; FILING.
   (A)   (1)   After publication and hearing on the proposed budget statement and within the time prescribed by law, the Board of Trustees shall file with and certify to the levying board or boards on or before September 30 of each year or September 30 of the final year of a biennial period and file with the Auditor of Public Accounts a copy of the adopted budget statement which complies with Neb. Rev. Stat. §§ 13-518 through 13-522, together with the amount of the tax required to fund the adopted budget, setting out separately:
         (a)   The amount to be levied for the payment of principal or interest on bonds issued or authorized to be issued by the Board of Trustees or the legal voters of the political subdivision; and
         (b)   The amount to be levied for all other purposes.
      (2)   Proof of publication shall be attached to the statements.
   (B)   If the prime rate published by the Federal Reserve Board is 10% or more at the time of the filing and certification required under this division (B), the Board of Trustees, in certifying the amount required, may make allowance for delinquent taxes not exceeding 5% of the amount required plus the actual percentage of delinquent taxes for the preceding tax year or biennial period and for the amount of estimated tax loss from any pending or anticipated litigation which involves taxation and in which tax collections have been or can be withheld or escrowed by court order. For the purpose of this section, anticipated litigation shall be limited to the anticipation of an action being filed by a taxpayer who or which filed a similar action for the preceding year or biennial period which is still pending. Except for such allowances, the Board of Trustees shall not certify an amount of tax more than 1% greater or lesser than the amount determined under § 34.28.
   (C)   The Board of Trustees shall use the certified taxable values as provided by the County Assessor pursuant to Neb. Rev. Stat. § 13-509 for the current year in setting or certifying the levy. The Board of Trustees may designate one of its members to perform any duty or responsibility required of the Board by this section.
(Neb. Rev. Stat. § 13-508)
§ 34.31 APPROPRIATION BILL.
   The Board of Trustees shall adopt a budget statement pursuant to the State Budget Act, to be termed, “The Annual Appropriation Bill,” in which the Board may appropriate those sums of money as may be deemed necessary to defray all necessary expenses and liabilities of the village.
(Neb. Rev. Stat. § 17-706)
Statutory reference:
   State Budget Act, see Neb. Rev. Stat. §§ 13-501 et seq.
§ 34.32 GENERAL FUND.
   If the village has not decided to follow the all-purpose levy method of financing for the fiscal year, all money not specifically appropriated in the annual appropriation bill shall be deposited in and known as the General Fund.
§ 34.33 TRANSFER OF FUNDS.
   (A)   Whenever during the current fiscal year or biennial period it becomes apparent to the governing body that, due to unforeseen emergencies, there is temporarily insufficient money in a particular fund to meet the requirements of the adopted budget of expenditures for that fund, the governing body may by a majority vote, unless otherwise provided by state law, transfer money from other funds to such fund.
   (B)   No expenditure during any fiscal year or biennial period shall be made in excess of the amounts indicated in the adopted budget statement, except as authorized in § 34.34 or by state law.
   (C)   It is unlawful for any officer or officers of the governing body to obligate funds contrary to the provisions of this section.
(Prior Code, § 1-814) (Ord. 1-814, passed 6-6-2000) Penalty, see § 10.99
Statutory reference:
   Similar provisions, see Neb. Rev. Stat. § 13-510
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