[Amended 7-8-2007 by Ord.
No. 21-07]
The Treasurer of the City shall be the custodian of and receive
all money belonging to the City. He shall keep a separate account
of each fund or appropriation, and the debits and credits belonging
thereto. He shall, at the end of every month, and as often as may
be requested, render an account to the City Council, under oath, showing
the state of the treasury at the date of such account, the amount
of money remaining in each fund and the amount paid therefrom, and
the balance of money in the treasury. He shall accompany such account
with a statement of all receipts and disbursements, together with
all warrants retained and paid by him, which warrants, with all vouchers
held by him, shall be filed with his account in the Clerk's office.
He shall produce and show all funds shown by such report to be on
hand, or satisfy the Council or its committee that he has such funds
in his custody or under his control. If said Treasurer neglects or
fails, for the space of 20 days from the end of every month, or by
a later date as established by the Council, to render his account,
his office may, by resolution of the Mayor and Council, be declared
vacant; and the Mayor shall appoint and the Council confirm some person
to fill the vacancy. The Treasurer shall keep his books and accounts
in such a manner as the Mayor and Council shall prescribe and shall
keep a daily cashbook. All of the books and accounts of the Treasurer
shall always be subject to inspection by the Mayor, members of the
Council and such other persons as they may designate. The Treasurer
shall perform such other duties as are required of him by the laws
of the City and the statutes of Nebraska. The Treasurer shall keep
all money in his hands belonging to the City separate and distinct
from his own money; and he is hereby expressly prohibited from using,
either directly or indirectly, the corporation money or warrants in
his custody and keeping same for his own use and benefit or that of
any other person whomsoever. Any violation of this section shall subject
the Treasurer to immediate removal from office by the City Council,
and it may declare such office vacant. The Mayor shall appoint a successor,
who shall be confirmed by the City Council, to hold office for the
remainder of the term. (Neb. RS 16-318, 16-717, 16-719)
The Treasurer shall give every person paying money into the
treasury and his office a receipt therefor, which shall show the source
from which such funds are derived, and shall, by distinct lines and
columns, show the amount received to the credit of each separate fund,
and whether same was paid in cash, in warrants, or otherwise, one
of which copies the Treasurer shall deliver to the person making such
payment and the other he shall retain in his office and file such
copy with his monthly reports. (Neb. RS 16-318, 77-2209)
The Treasurer shall daily, as moneys are received, foot the
several columns of his cashbook and of his register, and carry the
amounts forward, and at the close of each year, in case the amount
of money received by the Treasurer is insufficient to pay the warrants
registered, he shall close the account for that year in such register
and shall carry forward the excess. Any Treasurer who shall fail regularly
to enter upon his cashbook the amounts so received and receipted for,
or who shall fail to keep his cashbook footed from day to day, for
the space of three days, shall forfeit for each offense the sum of
$100, to be recovered in a civil action on his official bond by any
person holding a warrant drawn on such Treasurer, 1/2 to the person
bringing such action, and 1/2 to the school fund of the County. The
cashbook, register and retained receipts of the Treasurer shall at
all times be open to the inspection of any person in whose name any
warrants are registered and unpaid. (Neb. RS 77-2210 through 77-2212)
It shall be the duty of the Treasurer to prepare and publish
annually, within 60 days following the close of the municipal fiscal
year, a statement of the receipts and expenditures by funds of the
City for the preceding fiscal year. The statement shall also include
the information required by Subsection (3) of Neb. RS 16-318 or Subsection
(2) of Neb. RS 17-606. Not more than the legal rate provided for in
Neb. RS 33-141 shall be charged and paid for such publication. Such
publication shall be made in one legal newspaper of general circulation
in the City. Any Treasurer failing or neglecting to prepare and publish
such statement of receipts and expenditures shall be deemed guilty
of a misdemeanor and shall be removed from office for such failure
or neglect. (Neb. RS 19-1101, 19-1103, 19-1104)
The Treasurer shall keep a warrant register which shall show
in columns arranged for that purpose the number, date, and amount
of each warrant presented and registered, the particular fund upon
which the same is drawn, the date of presentation, the name and address
of the person in whose name the same is registered, the date of payment,
the amount of interest, and the total amount paid thereon, with the
date when notice to the person in whose name such warrant is registered
as herein provided. On presentation of a warrant for payment to the
Treasurer when there are not insufficient moneys on hand to the credit
of the proper fund to pay the same, it shall be the duty of the Treasurer
to enter such warrant in his warrant register for payment in the order
of its presentation and he shall endorse on the warrant the words
"registered for payment" with the date of registration and shall sign
such endorsement, whereupon the warrant shall draw interest at such
rate as is fixed by the issuing authority and endorsed on the warrant
from the date of registration until notice of payment shall be given
the registered owner. The Treasurer shall neither directly nor indirectly
contract for or purchase any City warrant at any discount whatever
upon the sum due on such warrant or order, and if he shall so contract
for or purchase any such order or warrant, he shall not be allowed
in settlement the amount of such order or warrant, or any part thereof,
and shall also forfeit the whole amount due on such order or warrant.
(Neb. RS 45-106, 77-2202, 77-2203)
