[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)
[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 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)