(A) (1) The Department may maintain a trust fund pursuant to Neb. RS 35-901.
(2) If the Department maintains such a fund, it shall, except as provided in division (C) of this section, deposit all general donations or contributions, bequests, or annuities made to the Volunteer Department and all money raised by or for the Volunteer Department in the trust fund. The trust fund shall be under the control of the Volunteer Department, and the Volunteer Department may make expenditures from the trust fund as it deems necessary. The Volunteer Department shall appoint a treasurer of the Volunteer Department who shall be the custodian of the trust fund.
(B) The trust fund shall not be considered public funds or funds of the City of Wahoo for any purpose, including the Nebraska Budget Act, nor shall the city incur any liability solely by reason of any expenditure from such fund except liability for property when the city receives title to property acquired with money from such fund.
(C) (1) If the total amount of expenditures and receipts in the trust fund exceeds $100,000 in any 12-month period, the Volunteer Department shall inform the city and the city may examine or cause to be examined all books, accounts, vouchers, records, and expenditures with regard to the trust fund.
(2) Funds, fees, or charges solicited, collected, or received by the Volunteer Department that are:
(a) In consequence of the performance of fire or rescue services by the Volunteer Department at a given place and time;
(b) Accomplished through the use by the Volunteer Department of equipment owned by the city and provided to the Volunteer Department for that purpose; and
(c) Paid by or on behalf of the recipient of those services shall not be deposited in a trust fund authorized by this section.
(3) Such funds are public funds of the city supporting the Volunteer Department and are deemed to have been collected by the Volunteer Department as the agent of the city and are held by the Volunteer Department on the city's behalf. If such funds are in the possession of a Volunteer Department, the city shall cause all the books, accounts, records, vouchers, expenditures, and statements regarding such funds to be examined and independently audited at the city's expense by a qualified professional auditor or the Auditor of Public Accounts for the immediately preceding five years.
(D) Nothing in this section shall be construed or deemed to permit a violation of the Nebraska Liquor Control Act.
(E) All expenditures of public funds as defined in the Nebraska Budget Act for support of the Volunteer Department or its purposes shall be submitted as claims, and approved by the city and published as required by law. All such claims shall be properly itemized for proposed expenditure or reimbursement for costs already incurred and paid except as may be otherwise permitted pursuant to Neb. RS 35-106.
(F) All money raised pursuant to the Nebraska Bingo Act, the Nebraska Lottery and Raffle Act, the Nebraska Pickle Card Lottery Act, and the Nebraska Small Lottery and Raffle Act shall be subject to such acts with respect to the deposit and expenditure of such money.
(G) The Volunteer Department shall not solicit, charge, or collect any funds, fees, or charges as described in division (C)(2) of this section without the express authorization of the City Council supporting the Volunteer Department by vote of a majority of the members of the City Council. Such authorization shall not extend beyond a 12-month period but may be renewed at the City Council's discretion in the same manner in which it was initially granted. Upon collection or receipt, such funds, fees, or charges shall be remitted to the designated officer of the city for deposit to the city's account. The City Council may appropriate and expend some or all of such funds for the support of a service award benefit program adopted and conducted pursuant to the Volunteer Emergency Responders Recruitment and Retention Act.
(Ord. 2219, passed 8-25-16)