[HISTORY: Adopted by the City Council of the City of Seward
as Ch. 1, Art. 9, of the 1976 Code. Amendments noted where applicable.]
GENERAL REFERENCES
Purchasing and contracts — See Ch. 100.
[Amended 3-2-1993 by Ord.
No. 6-93]
The Mayor and Council shall have cause to be published semiannually
a statement of the receipts of the City and an itemized account of
the expenditures of the City. (Neb. RS 16-722)
[Amended 9-18-1984 by Ord. No. 32-84; 6-28-1994 by Ord. No. 33-94; 10-7-1997 by Ord. No. 49-97; 10-20-1998 by Ord. No. 32-98; 3-20-2001 by Ord. No. 7-01; 5-6-2003 by Ord. No. 23-03]
A.
The governing body shall annually or biennially prepare a proposed
budget statement on forms prescribed and furnished by the Auditor
of Public Accounts. The proposed budget statement shall be made available
to the public prior to the publication of the notice of the hearing
on the proposed budget statement. A proposed budget statement shall
contain the following information, except as provided by state law:[1]
(1)
For the immediately preceding fiscal year, the revenue from all sources,
including motor vehicle taxes, other than revenue received from personal
and real property taxation, allocated to the funds and separately
stated as to each such source: the unencumbered cash balance at the
beginning and end of the year; the amount received by taxation of
personal and real property; and the amount of actual expenditures;
(2)
For the current fiscal year, actual and estimated revenue from all
sources, including motor vehicle taxes, allocated to the funds and
separately stated as to each such source: the actual unencumbered
cash balance available at the beginning of the year; the amount received
from personal and real property taxation; and the amount of actual
and estimated expenditures, whichever is applicable. Such statement
shall contain the cash reserve for each fiscal year and shall note
whether or not such reserve is encumbered. Such cash reserve projections
shall be based upon the actual experience of prior years. The cash
reserve shall not exceed 50% of the total budget adopted exclusive
of capital outlay items;
(3)
For the immediately ensuing fiscal year, an estimate of revenue from
all sources, including motor vehicle taxes, other than revenue to
be received from taxation of personal and real property, separately
stated as to each such source: the actual or estimated unencumbered
cash balances, whichever is applicable, to be available at the beginning
of the year; the amounts proposed to be expended during the year;
and the amount of cash reserve, based on actual experience of prior
years, which cash reserve shall not exceed 50% of the total budget
adopted exclusive of capital outlay items;
(5)
A uniform summary of the proposed budget statement, including each
proprietary function fund included in a separate proprietary budget
statement prepared pursuant to the Municipal Proprietary Function
Act (Neb. RS 18-2801 et seq.), and a grand total of all funds maintained
by the governing body; and
(6)
A list of the proprietary functions which are not included in the
budget statement. Such proprietary functions shall have a separate
budget statement which is approved by the governing body as provided
in the Municipal Proprietary Function Act.
B.
The actual or estimated unencumbered cash balance required to be
included in the budget statement by this section shall include deposits
and investments of the municipality as well as any funds held by the
County Treasurer for the municipality and shall be accurately stated
on the proposed budget statement.
C.
The municipality shall correct any material errors in the budget
statement detected by the Auditor of Public Accounts or by other sources.
(Neb. RS 13-504)
D.
The estimated expenditures plus the required cash reserve for the
ensuing fiscal year less all estimated and actual unencumbered balances
at the beginning of the year and less the estimated income from all
sources, including motor vehicle taxes, other than taxation of personal
and real property shall equal the amount to be received from taxes,
and such amount shall be shown on the proposed budget statement pursuant
to this section. The amount to be raised from taxation of personal
and real property, as determined above, plus the estimated revenue
from other sources, including motor vehicle taxes, and the unencumbered
balances shall equal the estimated expenditures, plus the necessary
required cash reserve, for the ensuing year. (Neb. RS 13-505)
(Neb. RS 13-504, 13-505)
[Amended 10-20-1998 by Ord. No. 33-98; 5-6-2003 by Ord. No. 22-03]
A.
The governing body shall each year conduct a public hearing on its
proposed budget statement. Notice of the place and time of the hearing,
together with a summary of the proposed budget statement, shall be
published at least five days prior to the date set for the hearing
in a newspaper of general circulation within the municipality.
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 such 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:
C.
If the adopted budget statement reflects a change from that shown
in the published proposed budget statement, a summary of such changes
shall be published within 20 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 such changes. (Neb. RS
13-506)
D.
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. RS 13-506, 13-507)
[Amended 1-17-1978 by Ord. No. 1121; 3-2-1993 by Ord. No. 7-93; 6-28-1994 by Ord. No. 32-94; 12-19-1995 by Ord. No. 45-95; 10-7-1997 by Ord. No. 48-97; 10-20-1998 by Ord. No. 34-98]
A.
After publication and hearing on the proposed budget statement and
within the time prescribed by law, the governing body shall file with
and certify to the levying board, on or before September 20 of each
year, and file with the Auditor of Public Accounts, a copy of the
adopted budget statement, together with the amount of tax required
to fund the adopted budget, setting out separately: 1) the amount
to be levied for the payment of principal or interest on bonds issued
by the governing body; and 2) the amount to be levied for all other
purposes. Proof of publication shall be attached to the statements.
B.
The governing body, 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
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 purposes 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 which is still pending. Except for such
allowances, the governing body shall not certify an amount of tax
more than 1% greater or less than the amount determined in the proposed
budget statement.
C.
The governing body may designate one of its members to perform any
duty or responsibility required of such body by this section.
(Neb. RS 13-508)
[Amended 2-7-1995 by Ord.
No. 15-95]
A.
On and after the first day of its fiscal year in 1993 and of each succeeding year and until the adoption of the budget by the governing body in September, the governing body may expend any balance of cash on hand for the current expenses of the municipality. Except as provided in Subsection B of this section, such expenditures shall not exceed an amount equivalent to the total amount expended under the last budget in the equivalent period of the prior budget year. Such expenditures shall be charged against the appropriations for each individual fund or purpose as provided in the budget when adopted.
B.
The restriction on expenditures in Subsection A of this section may be exceeded upon the express finding of the governing body that expenditures beyond the amount authorized are necessary to enable the municipality to meet its statutory duties and responsibilities. The finding and approval of the expenditures in excess of the statutory authorization shall be adopted by the governing body in open public session. Expenditures authorized by this section shall be charged against appropriations for each individual fund or purpose as provided in the budget when adopted, and nothing in this section shall be construed to authorize expenditures by the municipality in excess of that authorized by any other statutory provision.
(Neb. RS 13-509.01, 13-509.02)
[Amended 10-20-1998 by Ord. No. 35-98]
A.
Subject to the limits in Neb. RS 77-3442, the Mayor and City Council
shall have the power to levy and collect taxes for all municipal purposes
on the taxable property within the corporate limits of the municipality.
All municipal taxes, except special assessments otherwise provided
for, shall become due on the first day of December of each year.
B.
At the time provided for by law, the Council shall cause to be certified
to the County Clerk the amount of tax to be levied for the purposes
of the adopted budget statement on the taxable property within the
municipality for the year then ensuing, as shown by the assessment
roll for such year, including all special assessments and taxes assessed
as otherwise provided.
C.
The maximum amount of tax which may be certified, assessed, and collected
for purposes of the adopted budget statement shall not require a tax
levy in excess of the amounts specified in Neb. RS 16-702.
D.
Nothing in this section shall be construed to authorize an increase
in the amounts of levies for any specific municipal purpose or purposes
elsewhere limited by law, whether limited in specific sums or by tax
levies.
(Neb. RS 16-702)
[Amended 6-28-1994 by Ord. No. 30-94; 12-19-1995 by Ord. No. 46-95]
The City shall adopt a budget statement pursuant to the Nebraska
Budget Act, to be termed "the annual appropriation bill," in which
are appropriated such sums of money as may be deemed necessary to
defray all necessary expenses and liabilities of the City. (Neb. RS
16-704)
The governing body shall not have the power to appropriate,
issue, or draw any order or warrant on the Municipal Treasurer for
money, unless the same has been appropriated or ordered by ordinance
or the claim has been allowed and a fund has been provided in the
adopted budget statement out of which such claim is payable. (Neb.
RS 16-706, 16-726 through 16-729)
Should any judgment be obtained against the municipality, the
Mayor and the Committee on Finances, with the sanction of the City
Council, may borrow a sufficient amount to pay the same for a period
of time not to extend beyond the close of the next fiscal year. The
governing body shall then add to the amount authorized to be raised
in the general tax levy the sum and interest accrued of the judgment.
(Neb. RS 16-706)
Any transfer or division of the money or credits from any of
the funds to another fund or to a purpose other than for which proposed,
except as specifically hereinafter provided, shall render any Councilman
voting therefor or any municipal official participating therein guilty
of a misdemeanor. (Neb. RS 16-706)
When the City Council, by a three-fourths vote of the members,
shall declare the expenditure of any fund for the purpose for which
it was created to be unwise and impracticable or where the purpose
has been fully accomplished and the whole fund or an unexpired balance
thereof remains, and no indebtedness has been incurred on account
of such fund which has not been fully paid, such fund may be transferred
to any other fund of the municipality by the affirmative vote of 3/4
of all the members of the Council. (Neb. RS 16-721)
[Amended 5-6-2003 by Ord.
No. 21-03]
A.
Unless otherwise provided by law, the governing body may propose
to revise the previously adopted budget statement and shall conduct
a public hearing on such proposal whenever during the current fiscal
year it becomes apparent to the governing body that:
(1)
There are circumstances which could not reasonably have been
anticipated at the time the budget for the current year was adopted;
(2)
The budget adopted violated Neb. RS 13-518 to 13-522, such that
the revenue of the current fiscal year for any fund thereof will be
insufficient, additional expenses will be necessarily incurred, or
there is a need to reduce the budget requirements to comply with Neb
RS. 13-518 to 13-522; or
(3)
The governing body has been notified by the Auditor of Public
Accounts of a mathematical or accounting error or noncompliance with
the Nebraska Budget Act.
B.
Notice of the time and place of the hearing shall be published at
least five days prior to the date set for hearing in a newspaper of
general circulation within the municipality. Such published notice
shall set forth:
(1)
The time and place of the hearing;
(2)
The amount in dollars of additional or reduced money required
and for what purpose;
(3)
A statement setting forth the nature of the unanticipated circumstances
and, if the budget requirements are to be increased, the reasons why
the previously adopted budget of expenditures cannot be reduced during
the remainder of the current year to meet the need for additional
money in that manner;
(4)
A copy of the summary of the originally adopted budget previously
published; and
(5)
A copy of the summary of the proposed revised budget.
C.
At such hearing any taxpayer may appear or file a written statement
protesting any application for additional money. A written record
shall be kept of all such hearings.
D.
Upon conclusion of the public hearing on the proposed revised budget
and approval of the proposed revised budget by the governing body,
the governing body shall file with the County Clerk of the county
or counties in which such governing body is located, and with the
Auditor of Public Accounts, a copy of the revised budget, as adopted.
The governing body may then issue warrants in payment for expenditures
authorized by the adopted revised budget. Such warrants shall be referred
to as "registered warrants" and shall be repaid during the next fiscal
year from funds derived from taxes levied therefor.
E.
Within 30 days after the adoption of the budget under Neb. RS 13-506,
a governing body may, or within 30 days after notification of an error
by the Auditor of Public Accounts a governing body shall, correct
an adopted budget which contains a clerical, mathematical or accounting
error which does not affect the total amount budgeted by more than
1% or increase the amount required from property taxes. No public
hearing shall be required for such a correction. After correction,
the governing body shall file a copy of the corrected budget with
the County Clerk of the county or counties in which such governing
body is located and with the Auditor of Public Accounts. The governing
body may then issue warrants in payment for expenditures authorized
by the budget. (Neb. RS 13-511)
The governing body, subject to the limitations set forth herein,
shall have the power to levy a tax not to exceed three mills on the
dollar in any one year upon the assessed value of all taxable property
within the municipality, except intangible property, for a term not
to exceed 10 years in addition to the amount of tax which may be annually
levied for the purposes of the adopted budget statement of the municipality,
for the purpose of establishing a sinking fund for the construction,
purchase, improvement, extension, or repair of the approved uses as
authorized by state law. To initiate the sinking fund, the governing
body shall declare its purpose by resolution to submit to the qualified
electors of the municipality the proposition to provide the improvement
at the next general municipal election. The resolution shall set forth
the improvement, the estimated cost, the amount of the annual levy,
the number of years required to provide the required revenue, the
name of the sinking fund proposed, and the proposition as it will
appear on the ballot. Notice of the proposition shall be published
in its entirety three times on successive weeks before the day of
the election in a legal newspaper of general circulation in the municipality.
The sinking fund may be established after the election if a majority
or more of the legal votes were in favor of the establishment of the
fund. The governing body may then proceed to establish the fund in
conformity with the provisions of the proposition, and applicable
state law. The funds received by the Municipal Treasurer shall, as
they accumulate, be immediately invested with the written approval
of the governing body in the manner provided by state law. No sinking
fund so established shall be used for any purpose or purposes contrary
to the purpose as it appeared on the ballot unless the governing body
is authorized to do so by 60% of the qualified electors of the municipality
voting at a general election favoring such a change in the use of
the sinking fund. (Neb. RS 19-1301 through 19-1304, 77-2337, 77-2339)
[Amended 11-3-1998 by Ord. No. 40-98; 7-16-2002 by Ord. No. 22-02]
A.
The City Treasurer shall deposit, and at all times keep on deposit,
for safekeeping, in banks, capital stock financial institutions, or
qualifying mutual financial institutions of approved and responsible
standing, all money collected, received or held by him or her as City
Treasurer. Such deposits shall be subject to all regulations imposed
by law or adopted by the City Council for the receiving and holding
thereof. The fact that a stockholder, director, or other officer of
such bank, capital stock financial institution, or qualifying mutual
financial institution shall also be serving as Mayor, as a member
of the City Council, or as any other officer of such municipality,
shall not disqualify such bank, capital stock financial institution,
or qualifying mutual financial institution from acting as a depository
for such municipal funds. Neb. RS 77-2366 shall apply to deposits
in capital stock financial institutions. Neb. RS 77-2365.01 shall
apply to deposits in qualifying mutual financial institutions. (Neb.
RS 16-712)
B.
The City Treasurer may deposit the funds received and held by him
or her, by virtue of such office, with a cooperative credit association
situated within the boundaries of the county, or a county adjoining
thereto, where the City is situated, if the City is the depositor,
as well as in a commercial state or national bank if the cooperative
credit association performs all the conditions precedent required
by the laws of this state of commercial state and national banks to
qualify them to receive deposits of such public funds. It shall not
be necessary for the City, in making such a deposit of public funds,
to purchase shares in such cooperative credit association or become
a member thereof, and such a cooperative credit association is hereby
authorized and empowered to receive such money under such conditions.
The City Treasurer may, upon resolution of the Mayor and Council
authorizing the same, purchase certificates of deposit from and make
time deposits in banks, capital stock financial institutions, or qualifying
mutual financial institutions selected as depositories of City funds
under provisions of this Code. The certificates of deposit purchased
and time deposits made shall bear interest and shall be secured as
set forth in this Code, except that the penal sum of such of the required
bond or the sum of the required security shall be reduced in the amount
of the time deposit or certificate of deposit insured or guaranteed
by the Federal Deposit Insurance Corporation. Neb. RS 77-2366 shall
apply to deposits in capital stock financial institutions. Neb. RS
77-2365.01 shall apply to deposits in qualifying mutual financial
institutions. (Neb. RS 16-713)
[Amended 11-3-1998 by Ord. No. 42-98; 7-16-2002 by Ord. No. 24-02]
A.
For the security of the fund so deposited, the City Treasurer shall
require each depository to give bond for the safekeeping and payment
of such deposits and the accretions thereof, which bond shall run
to the City and be approved by the Mayor. Such bond shall be conditioned
that such a depository shall, at the end of every quarter, render
to the Treasurer a statement in duplicate, showing the several daily
balances, the amount of money of the City held by it during the quarter,
the amount of the accretion thereto, and how credited. The bond shall
also be conditioned that the depository shall generally do and perform
whatever may be required by the provisions of this Code and faithfully
discharge the trust reposed in such depository. Such bond shall be
as nearly as practicable in the form provided in Neb. RS 77-2304.
No person in any way connected with any depository as an officer or
stockholder shall be accepted as a surety on any bond given by the
depository of which he or she is an officer or stockholder. Such bond
shall be deposited with the City Clerk. Neb. RS 77-2366 shall apply
to deposits in capital stock financial institutions. Neb. RS 77-2365.01
shall apply to deposits in qualifying mutual financial institutions.
(Neb. RS 16-714)
B.
The insurance or guarantee afforded to depositors in banks, capital
stock financial institutions, or qualifying mutual financial institutions
through the Federal Deposit Insurance Corporation shall be deemed
and construed to be a surety bond to the extent that the deposits
are insured or guaranteed by such corporation; and for deposits so
insured or guaranteed, no other surety bond or other security shall
be required.[1]
(Neb. RS 16-714, 77-2362 through 77-2364)
In lieu of the bond required by this Code, any bank, capital
stock financial institution, or qualifying mutual financial institution
making application to become a depository may give security to the
City Clerk as provided in the Public Funds Deposit Security Act. The
penal sum of the bond shall be equal to or greater than the amount
of the deposit in excess of that portion of the deposit insured or
guaranteed by the Federal Deposit Insurance Corporation. Neb. RS 77-2366
shall apply to deposits in capital stock financial institutions. Neb.
RS 77-2365.01 shall apply to deposits in qualifying mutual financial
institutions. (Neb. RS 16-715, 77-2364, 77-2386 through 77-2397)
The City Treasurer shall not have on deposit in any bank, capital
stock financial institution, or qualifying mutual financial institution
at any time more than the amount insured or guaranteed by the Federal
Deposit Insurance Corporation plus the maximum amount of the bond
given by the bank, capital stock financial institution, or qualifying
mutual financial institution if the bank gives a surety bond, nor
in any bank, capital stock financial institution, or qualifying mutual
financial institution giving a personal bond, more than the amount
insured or guaranteed by the Federal Deposit Insurance Corporation
plus one-half of the amount of the bond of such bank, capital stock
financial institution, or qualifying mutual financial institution,
and the amount so on deposit at any time with any bank, capital stock
financial institution, or qualifying mutual financial institution
shall not in either case exceed the amount insured or guaranteed by
the Federal Deposit Insurance Corporation plus the paid-up capital
stock and surplus of such bank, capital stock financial institution,
or qualifying mutual financial institution. The City Treasurer shall
not be liable for any loss sustained by reason of the failure of any
such bonded depository whose bond has been duly approved by the Mayor
as provided in this Code or which has, in lieu of a surety bond, given
security as provided in this Code. (Neb. RS 16-716)
Whenever the municipality shall have accumulated a surplus in
its General Fund in excess of its current needs, or shall have accumulated
a sinking fund for the payment of its bonds and the money in such
sinking fund shall exceed the amount necessary to pay the principal
and interest of any such bonds which become due during the current
year, the Mayor and Council are authorized to invest such surplus
in its General Fund, in excess of current needs, or such excess in
its sinking funds, in certificates of deposit, in time deposits, and
in any securities in which the State Investment Officer is authorized
to invest pursuant to the Nebraska Capital Expansion Act (Neb. RS
72-1261 et seq.) and the Nebraska State Funds Investment Act (Neb.
RS 72-1237 et seq.) and as provided in the authorized investment guidelines
of the Nebraska Investment Council in effect on the date the investment
is made. When any warrant of the municipality shall have been presented
for payment and the same is not paid for want of funds, the Treasurer
shall, upon and under direction of the Mayor and Council, purchase
and take up such registered warrant with the sinking funds in the
hands of the Treasurer and hold such warrant for the benefit of the
fund so invested until the same is paid in its order, as provided
by law. (Neb. RS 77-2341, 77-2335)
A.
All liquidated
and unliquidated claims and accounts payable against the City shall:
B.
As a
condition precedent to maintaining an action for a claim, other than
a tort claim as defined in Neb. RS 13-903, the claimant shall file
such claim within 90 days of the accrual of the claim in the office
of the City Clerk.
C.
The City
Clerk 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 City Council.
Upon allowance of a claim by the Council, the order for the
payment thereof shall specify the particular fund or appropriation
out of which it is payable as specified in the annual appropriation
bill and no order or warrant shall be drawn in excess of 85% of the
current levy for the purpose of which it is drawn unless there shall
be sufficient money in the Treasury to the credit of the proper fund
for its payment, and no claim shall be audited or allowed except an
order or warrant for the payment thereof may legally be drawn. All
warrants drawn upon the Treasury must be signed by the Mayor and countersigned
by the Clerk and shall state the particular fund or appropriation
to which the same is chargeable, the person to whom payable, and for
what particular object. No money shall be otherwise paid that has
not been drawn upon such warrant. Such warrants may be delivered immediately
when so drawn. (Neb. RS 16-718)
No contract shall be made by the City Council or any committee
or member thereof and no expense shall be incurred by any of the officers
or departments of the municipality, whether the object of the expenditure
is ordered by the City Council or not, unless an appropriation shall
have been previously made concerning such expense, except as otherwise
provided by law. (Neb. RS 16-501)
On the passage or adoption of every resolution or order to enter
into a contract, or accepting of work done under contract, by the
Mayor or Council, the "yeas" and "nays" shall be called and entered
upon the record. To pass or adopt any bylaw, ordinance, or any such
resolution, or order, a concurrence of a majority of the whole number
of the members elected to the Council shall be required. The Mayor
may vote on any such matter when his vote shall be decisive and the
Mayor shall, for the purpose of such vote, be deemed to be a member
of the Council. (Neb. RS 16-503)
[Amended 9-4-1979 by Ord.
No. 1184; 9-20-1983 by Ord. No. 24-83; 4-6-1993; 11-18-1997 by Ord.
No. 52-97; 3-20-2012 by Ord. No. 6-12]
A.
Except as provided in Neb. RS 18-412.01, no contract for enlargement
or general improvements, such as water extensions, sewers, public
heating system, bridges, work on streets, or any other work or improvement
when the cost of such improvement is assessed to the property, costing
over $30,000,00 shall be made unless it is first approved by the City
council.
B.
Except as provided in Neb. RS 18-412.01, before the City Council makes any contract in excess of $30,000,00 for enlargement or general improvements, such as water extensions, sewers, public heating system, bridges, work on streets, or any other work or improvement when the cost of such enlargement or improvement is assessed to the property, an estimate of the cost shall be made by the City Engineer and submitted to the Council. In advertising for bids as provided in Subsections C and E of this section, the Council may publish the amount of the estimate.
C.
Advertisements for bids shall be required for any contract costing
over $30,000 entered into:
(1)
For enlargement or general improvements, such as water extensions,
sewers, public heating system, bridges, work on streets, or any other
work or improvement when the cost of such enlargement or improvement
is assessed to the property; or
(2)
For the purchase of equipment used in the construction of such
enlargement or general improvements.
D.
A municipal electric utility may enter into a contract for the enlargement
or improvement of the electric system or for the purchase of equipment
used for such enlargement or improvement without advertising for bids
if the price is:
(1)
Thirty thousand dollars or less;
(2)
Sixty thousand dollars or less and the municipal electric utility
has gross annual revenue from retail sales in excess of $1,000,000;
(3)
Ninety thousand dollars or less and the municipal electric utility
has gross annual revenue from retail sales in excess of $5,000,000;
or
(4)
One hundred twenty thousand dollars or less and the municipal
electric utility has gross annual revenue from retail sales in excess
of $10,000,000.
E.
The advertisement provided for in Subsections B and C of this section shall be published at least seven days prior to the bid closing in a legal newspaper published in or of general circulation in the City. In case of a public emergency resulting from infectious or contagious diseases, destructive windstorms, floods, snow, war, or an exigency or pressing necessity or unforeseen need calling for immediate action or remedy to prevent a serious loss of, or serious injury or damage to, life, health, or property, estimates of costs and advertising for bids may be waived in the emergency ordinance authorized by Neb. RS 16-405 when adopted by a three-fourths vote of the Council and entered of record.
F.
If, after advertising for bids as provided in Subsections B, C and E of this section, the City Council receives fewer than two bids on a contract or if the bids received by the City Council contain a price which exceeds the estimated cost, the Mayor and the City Council may negotiate a contract in an attempt to complete the proposed enlargement or general improvements at a cost commensurate with the estimate given.
G.
If the materials are of such a nature that, in the opinion of the
manufacturer and with the concurrence of the City Council or Board
of Public Works, no cost can be estimated until the materials have
been manufactured or assembled to the specific qualifications of the
purchasing municipality, the City Council or Board of Public Works
may authorize the manufacture and assemblage of such materials and
may thereafter approve the estimated cost expenditure when it is provided
by the manufacturer.
H.
Any municipal bidding procedure may be waived by the City Council
or Board of Public Works:
(1)
When materials or equipment are purchased at the same price
and from the same seller as materials or equipment which have formerly
been obtained pursuant to the state bidding procedure in Neb. RS 81-145
to 81-162;
(2)
When the contract is negotiated directly with a sheltered workshop
pursuant to Neb. RS 48-1503; or
(3)
When required to comply with any federal grant, loan, or program.
(Neb. RS 16-321, 16-321, 17-568.01, 17-568.02)
[Amended 8-21-1984 by Ord. No. 20-84]
The governing body shall cause an audit of the municipal accounts
to be made by a qualified accountant as expeditiously as possible
following the close of the fiscal year. Such audit shall be made on
a cash or accrual method at the discretion of the governing body.
The audit shall be completed, and the annual audit report made not
later than six months after the close of the fiscal year. The accountant
making the audit shall submit not fewer than three copies of the audit
report to the governing body. All public utilities or other enterprises
which substantially generate their own revenue shall be audited separately,
and the results of such audits shall appear separately in the annual
audit report, and such audits shall be on an accrual basis and shall
contain statements and materials which conform to generally accepted
accounting principles. The audit report shall set forth the financial
position and results of financial operations for each fund or group
of accounts of the municipality as well as an opinion by the accountant
with respect to the financial statements. Two copies of the annual
audit report shall be filed with the Municipal Clerk, and shall become
a part of the public records of the Municipal Clerk's office,
and will at all times thereafter be open for public inspection. One
copy shall be filed with the Auditor of Public Accounts. Every governing
body that is required herein to submit to an audit of its accounts
shall provide and file with the Municipal Clerk, not later than August
1 of each year, financial statements showing its actual and budgeted
figures for the most recently completed fiscal year. (Neb. RS 19-2901
through 19-2909, 23-934)
[Added 6-17-1986 by Ord.
No. 7-86; amended 7-20-1993 by Ord. No. 22-93]
A.
All departments, boards and commissions shall submit to the Purchasing
Agent of the City, quarterly, a listing of all property no longer
used and which is obsolete, scrapped or overstocked. Notification
and listing shall be submitted on forms provided by the Purchasing
Agent. For all property listed, a detailed description of its use,
condition, quality, age and location shall be included.
C.
In the event it is determined that trade-in is not to the advantage
and best interests of the City, the surplus property shall be offered
to other City departments on an equal basis. Should a department advise
the Purchasing Agent of an interest in said property, the Purchasing
Agent shall place a monetary value on the equipment and if the department
agrees to such value, and subject to approval of the City Administrator,
the equipment will be transferred.
D.
If property is not traded or transferred to another department of
the City, the property shall be offered for sale either at public
auction or by competitive bid. If property has a value of more than
$5,000 as determined by the Purchasing Agent, approval of the City
Council should be obtained prior to its classification of excess property
and its disposal. Property of the value of $5,000 or more shall be
disposed of strictly in accordance with Nebraska State Statutes governing
competitive bidding procedure as may be applicable.
E.
For property valued at less than $5,000, a listing of said property
shall be posted monthly at the following three places: City Hall,
Seward County Courthouse and Seward Public Library. No property shall
be sold until it has been advertised for at least 15 days prior to
the sale.
F.
In addition to posting as above set forth, the Purchasing Agent shall
utilize one of the following means to advertise all property with
an estimated value of $100 or more:
G.
If it is determined to be for the best interests of the City, advertising
in newspapers and/or trade magazines may also be used for property
with an estimated value of $100 or less.
H.
Property may be disposed of either through public auction or through
the sealed bid process. If the latter is used, opening of sealed bids
shall be open to the public.
I.
Proceeds received from the sale of surplus property shall be paid
to the City Clerk-Treasurer of the City of Seward, Nebraska and shall
be credited to the appropriate fund.
J.
If, after 45 days after notice and publication is made, no interest
has been shown in an item for sale by the City, it shall be disposed
of in a manner deemed appropriate by the City Administrator.
K.
Employees of the City of Seward wishing to purchase an item of surplus
property in accordance with the procedures and provisions heretofore
set forth shall be accorded the same privileges and consideration
as the general public, and in no case shall any employee of the City
of Seward have any priority for an item because he or she is an employee
of the City of Seward, Nebraska.
L.
A record shall be maintained by the Purchasing Agent of the sales,
transfers and disposal of such City property. A report, not less than
annually, shall be made to the Mayor and City Council by the City
Administrator or the Purchasing Agent, if directed by him, of all
such sales, transfers and disposal of such property.
M.
This section shall not affect nor apply to the sale of Library outdated
books and periodicals to the general public. The Library is hereby
authorized to sell its outdated books and periodicals at such times
and on such terms as determined by the Library to be in the best interest
of the City. The Library is authorized to use the Friends of the Library
organization to assist with the sale of said outdated books and periodicals,
with the proceeds of said sales going to the Friends of the Library.
All proceeds from the sale of Library outdated books and periodicals
shall be used for the direct benefit of the Seward Public Library.
[Added 6-28-1994 by Ord.
No. 31-94]
A.
Pursuant to the Municipal Proprietary Function Act, the governing
body may prepare a proprietary budget statement for its proprietary
functions separate and apart from its municipal budget statement prepared
pursuant to the Nebraska Budget Act. For purposes of this section, "proprietary
function" shall mean a water supply or distribution utility, a wastewater
collection or treatment utility, an electric generation, transmission,
or distribution utility, a gas supply, transmission, or distribution
utility, an integrated solid waste management collection, disposal,
or handling utility, or a hospital or a nursing home owned by the
municipality.
B.
The governing body may establish a separate fiscal year for each
proprietary function, except that any proprietary function which is
subsidized by appropriations from the municipality's General
Fund shall have the same fiscal year as the municipality. For purposes
of this section, "subsidization" shall mean that the costs of operation
of a proprietary function are regularly financed by appropriations
from the municipality's general fund in excess of the amount
paid by the municipality to the proprietary function for actual service
or services received.
C.
Proposed proprietary statement.
(1)
If
the municipality does not include its proprietary functions in its
municipal budget statement, a proposed proprietary statement shall
be prepared in writing on forms provided by the State Auditor and
filed with the Municipal Clerk, at least 30 days prior to the start
of the fiscal year of each proprietary function, containing the following
information:
(a)
For the immediately preceding fiscal year, the revenue from
all sources, the unencumbered cash balance at the beginning and end
of the year, the amount received by taxation, and the amount of actual
expenditure;[1]
(b)
For the current fiscal year, actual and estimated revenue from
all sources separately stated as to each such source, the actual unencumbered
cash balance available at the beginning of the year, the amount received
from taxation, and the amount of actual and estimated expenditure,
whichever is applicable;
(c)
For the immediately ensuing fiscal year, an estimate of revenue
from all sources separately stated as to each such source, the actual
or estimated unencumbered cash balance, whichever is applicable, to
be available at the beginning of the year, the amounts proposed to
be expended during the fiscal year, and the amount of cash reserve
based on actual experience of prior years; and
(d)
A uniform summary of the proposed budget statement which shall include
a total of all funds maintained for the proprietary function.
(2)
Such statement shall contain the estimated cash reserve for
each fiscal year and shall note whether or not such reserve is encumbered.
The cash reserve projections shall be based upon the actual experience
of prior years.
D.
Public hearing.
(1)
After the proposed proprietary budget statement is filed with
the Municipal Clerk, the governing body shall conduct a public hearing
on such statement. Notice of the time and place of the hearing, a
summary of the proposed proprietary budget statement, and notice that
the full proposed proprietary budget statement is available for public
review with the Municipal Clerk during normal business hours shall
be published at least five days prior to the hearing in a newspaper
of general circulation within the governing body's jurisdiction
or by mailing each resident within the governing body's jurisdiction.
(2)
After such hearing, the proposed proprietary budget statement
shall be adopted or amended and adopted as amended, and a written
report shall be kept of such hearing. If the adopted proprietary budget
statement reflects a change from the proposed proprietary statement
presented at the hearing, a copy of the adopted proprietary budget
statement shall be filed with the Municipal Clerk within 20 days after
its adoption and published in a newspaper of general circulation within
the governing body's jurisdiction or by mailing to each resident
within the governing body's jurisdiction.
E.
If the actual expenditures for a proprietary function exceed the
estimated expenditures in the proprietary budget statement during
its fiscal year, the governing body shall adopt a proprietary function
reconciliation statement within 90 days after the end of such fiscal
year which reflects any difference between the adopted proprietary
budget statement for the previous fiscal year and the actual expenditures
and revenue for such fiscal year. After the adoption of a proprietary
function reconciliation statement, it shall be filed with the Municipal
Clerk and published in a newspaper of general circulation within the
governing body's jurisdiction or by mailing to each resident
within the governing body's jurisdiction. If the difference between
the adopted proprietary budget for the previous fiscal year and the
actual expenditures and revenues for such fiscal year is greater than
10%, the proprietary function reconciliation statement shall only
be adopted following a public hearing.
F.
Any income from a proprietary function which is transferred to the
general fund of the municipality shall be shown as a source of revenue
in the municipal budget statement created pursuant to the Nebraska
Budget Act.
(Neb. RS 18-2803 through 18-2808)
[Amended 12-19-1995 by Ord. No. 44-95]
The fiscal year of the City and of any public utility of the
City commences on October 1 and extends through the following September
30, except as provided in the Municipal Proprietary Function Act.
(Neb. RS 16-701)
