The Municipal Clerk/Treasurer shall be the custodian of all moneys belonging to the municipality. He or she shall keep all money belonging to the municipality separate and distinct from his or her own money.  He or she shall keep a separate account of each fund or appropriation, and the debits and credits belonging thereto.  He or she shall give to every person paying money into the municipal treasury a receipt therefor, specifying the date of payment and the account paid.  One copy of the receipt shall be filed with the Treasurer's monthly report, and another copy of the receipt shall be kept on file in his or her office.  His or her books and accounts shall always be open for inspection by any citizen of the municipality whenever any municipal fiscal record, audit, warrant, voucher, invoice, purchase order, requisition, payroll check, receipt, or other record of receipt, cash, or expenditure involving public funds is involved. He or she shall cancel all bonds, coupons, warrants, and other evidences of debt against the municipality, whenever paid by him or her, by writing or stamping on the face thereof, "Paid by the Municipal Treasurer," with the date of payment written or stamped thereon.  He or she shall collect all special taxes, allocate special assessments to the several owners, and shall obtain from the County Treasurer a monthly report as to the collection of delinquent taxes. The Treasurer's daily cash book shall be footed and balanced daily, and he or she shall adopt such bookkeeping methods as the City Council shall prescribe.  He or she shall invest and collect all money owned by or owed to the municipality as directed by the City Council.
(`77 Code, § 1-204)
Statutory reference:
   Records open to inspection, see Neb. RS 77-2202, 84-712, 84-712.01
   Statutory duties, see Neb. RS 17-606 through 17-609