The Mayor and Council shall cause to be published semi-annually
a statement of the receipts of the City and the sources thereof and
an itemized account of the expenditures and the financial condition
of the City. (Ref. 16-722 RS Neb.)
The Governing Body shall, not later than the 1st day of August
of each year on forms prescribed and furnished by the Nebraska State
Auditor, prepare in writing and file with the Municipal Clerk a proposed
budget statement containing the following:
1.
For the immediate two prior fiscal years, the budgeted revenue and
expenditures from all sources, separately stated as to each such source,
and for each fund the budgeted unencumbered cash balance of such fund
at the beginning of each fiscal year;
2.
For the current fiscal year, the budgeted revenue and expenditures,
from all sources, separately stated as to each such source, and for
each fund the budgeted unencumbered cash balance of such fund at the
beginning of the year. Such statement shall contain the cash reserve
for each such fund for each fiscal year. 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 for such
fund, exclusive of capital outlay items; and
3.
For the immediate ensuing fiscal year, the budget statement should
include an estimate of the non-tax revenue from each source and which
fund it is to be allocated to, the actual or estimated unencumbered
cash balance for each fund which will be available at the beginning
of the next fiscal year, amounts proposed to be expended during the
year, and the amount of cash reserve which shall not exceed 50% of
the total budget adopted, exclusive of capital outlay items.
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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 other than taxation shall equal the amount to be
received from taxes, and such amount shall be shown on the proposed
budget statement filed pursuant to this section. The amount to be
raised from taxation, as determined herein, plus the estimated revenue
from sources other than taxation, and the unencumbered balances shall
equal the estimated expenditures plus the required cash reserve for
the ensuing year. (Ref. 23-923, 23-924 RS Neb.)
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Subsequent to the filing of the proposed budget statement, the
Governing Body shall conduct a public hearing on the proposed budget
statement. Notice of the place and time of the said hearing, as well
as a copy of the proposed budget, shall be published at least five
days prior to the date set for the hearing in a newspaper of general
circulation in the Municipality. After such hearing, the statement
shall be adopted, or amended, and adopted as amended, and a written
record shall be made of such hearing. 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. (Ref. 23-925 RS Neb.)
The Governing Body shall file with, and certify to the levying
board on, or before August 25th, and file with the Nebraska State
Auditor, a copy of the adopted budget statement, together with the
amount of the tax to be levied and proof of publication. The Governing
Body shall not certify any tax that exceeds the maximum levy prescribed
by State law; Provided, in certifying the amount to be so levied,
allowance may be made for delinquent taxes not exceeding 5% of the
amount to be levied plus the actual percentage of delinquent taxes
for the preceding tax year. (Ref. 23-927 RS Neb.)
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 said 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 less 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.
The Governing Body 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. (Ref. 19-2901 through 19-2909, 23-934 RS Neb.)
The Governing Body shall have the power to levy and collect
taxes for all Municipal purposes on all real estate and personal property
within the corporate limits which is taxable according to the laws
of the State of Nebraska. All Municipal taxes, both real and personal,
except special assessments otherwise provided for, shall become due
on the first day of December of each year. 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, including all special
assessments and other taxes. The County Clerk shall then place the
same on the proper tax list to be collected in the manner provided
by law. (Ref. 16-702 RS Neb.)
The City shall within the last quarter of each fiscal year pass
an ordinance to be termed "The Annual Appropriation Bill," in which
the Governing Body shall appropriate such sums of money as may be
deemed necessary to defray all necessary expenses and liabilities
of the City, not exceeding in the aggregate the amount of tax authorized
to be levied and revenue available during the then ensuing year. In
such ordinance there shall be specified the object and purpose for
which such appropriations are made and the amount or amounts appropriated
for each object or purpose. (This financial information probably will
be the same as the final approved budget.) No further appropriations
shall be made at any other time within such fiscal year, unless the
proposition to make such appropriations has been sanctioned by a majority
of the legal voters of the City, either by a petition signed by them
or at a general or special election duly called therefor. All appropriations
shall end with the fiscal year for which they are made; Provided,
the fund arising from road taxes and bridge taxes shall be deemed
especially appropriated for street repair purposes; and the income
arising from the operation of the utility systems shall be deemed
especially appropriated to the payment of the current expenses of
and to the cost of improvements and extensions and additions to said
systems respectively, and shall not be included in the Annual Appropriation
Ordinance. Nothing in this ordinance contained shall be construed
to prohibit the Council from appropriating other money in the Annual
Appropriation Bill for the use of streets, grades and bridges, and
for water, lighting, power, heating and sewer systems; Provided, the
sums so appropriated in the aggregate do not exceed the maximum of
tax allowed to be levied and collected as fixed by the laws of Nebraska.
(Ref. 16-704 RS Neb.)
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. (Ref.
16-706, 16-726 through 16-729 RS Neb.)
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.
(Ref. 16-706 RS Neb.)
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. (Ref. 16-706 RS Neb.)
When the City Council, by a 3/4 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. (Ref. 16-721 RS Neb.)
The Governing Body may, whenever during the current fiscal year
it becomes apparent due to unforeseen emergencies that there is temporarily
insufficient money in a particular fund to meet the requirements of
the adopted budget of expenditures for that fund, by a majority vote
transfer money from other funds to such fund. No expenditure during
the fiscal year shall be made in excess of the amounts indicated in
the adopted budget statement, except as authorized herein. If, as
the result of unforeseen circumstances, the revenue of the current
fiscal year shall be insufficient, the Governing Body may propose
to supplement the previously adopted budget statement and shall conduct
a public hearing at which time any taxpayer may appear, or file a
written statement protesting the application for additional money.
A written record shall be kept of all such hearings. Notice of a place
and time for the said hearing shall be published at least five days
prior to the date set for the hearing in a newspaper of general circulation
in the Municipality. The published notice shall set forth the time
and place of the proposed hearing, the amount of additional money
required, the purpose of the required money, a statement setting forth
the reasons why the adopted budget of expenditures cannot be reduced
to meet the need for original money and a copy of the summary of the
originally adopted budget previously published. Upon the conclusion
of the public hearing on the proposed supplemental budget and the
approval of the Governing Body, the Governing Body shall file with
the County Clerk and the Nebraska State Auditor, a copy of the supplemental
budget and shall certify the amount of additional tax to be levied.
The Governing Body may then issue warrants in payment for expenditures
authorized by the adopted supplemental budget. The warrants shall
be referred to as "registered warrants," and shall be repaid during
the next fiscal year from funds derived from taxes levied therefor.
(Ref. 23-928, 23-929 RS Neb.)
The Governing Body, subject to the limitations set forth herein,
shall have the power to levy a tax not to exceed that prescribed by
State law upon the assessed value of all taxable property within the
Municipality for a term not to exceed that prescribed by State law
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 said 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 said 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 said 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. (Ref. 19-1301 through 19-1304, 77-2337, 77-2339
RS Neb.)
The Municipal Treasurer shall deposit, and at all times keep
on deposit, for safekeeping, in state or national banks, of approved
and responsible standing, all money collected, received or held by
him as such Municipal 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 banking institution shall also be serving
as Mayor, member of the City Council, member of a Board of Public
Works, or as any other officer of such Municipality, shall not disqualify
such bank from acting as a depository for such Municipal funds. (Ref.
16-712 RS Neb.)
The Municipal Treasurer may, upon resolution of the Mayor and
Council authorizing the same, purchase certificates of deposit from
and make time deposits in banks selected as depositories of Municipal
funds under provisions herein. The certificates of deposit purchased
and time deposits shall bear interest, and shall be secured as set
forth herein; Provided, that the penal sum of such bond or the sum
of such pledge of assets shall be reduced in the amount of the time
deposit or certificate of deposit insured by the Federal Deposit Insurance
Corporation. (Ref. 16-713 RS Neb.)
For the security of the fund so deposited, the Municipal Treasurer
shall require each depository bank 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 herein and
faithfully discharge the trust reposed in such depository. Such bond
shall be as nearly as practicable in the form provided by the laws
of Nebraska; Provided, no person in any way connected with any depository
bank, as officer or stockholder, shall be accepted as a surety on
any bond given by the bank of which he is an officer or stockholder.
Such bond shall be deposited with the Municipal Clerk. (Ref. 16-714
RS Neb.)
In lieu of the bond required herein, any bank making application
to become a depository may deposit with the Municipal Clerk, United
States government bonds, bonds of the State of Nebraska, or of any
state whose bonds are purchased by the Board of Educational Lands
and Funds of this state for investment of the Permanent School Fund,
warrants of the State of Nebraska, County bonds, Municipal bonds or
school district bonds of any County, City, Village or school district
in the State of Nebraska issued under the direction of and with the
approval of the Auditor of Public Accounts, bonds and debentures issued
either singly or collectively by any of the 12 federal land banks,
the 12 intermediate credit banks, or the 13 banks for cooperatives
under the supervision of the Farm Credit Administration, or warrants
of the County or any City, Village or school district in the County;
Provided, that the penal sum of said bond or the sum of said pledge
of assets shall be of the value equal to or greater than the amount
of the deposit in excess of that portion said deposit insured by the
Federal Deposit Insurance Corporation. The depository bank furnishing
securities above described shall have the right to substitute other
approved securities herein provided for in lieu of securities already
pledged if it so desires at any time. (Ref. 16-715 RS Neb.)
The Treasurer shall not have on deposit in any bank at any time
more than the maximum amount of the bond given by said bank if the
bank gives a surety bond, nor in any bank giving a personal bond,
more than 1/2 of the amount of the bond of such bank; and the amount
so on deposit at any time with any bank shall not in either case exceed
the paid-up capital stock and surplus of such bank, nor more than
90% of the par value of the securities furnished by said bank in cases
where the bank deposits approved securities in lieu of a bond. The
Municipal Treasurer shall not be liable for any loss sustained by
reason of the failure of any such bonded depository whose bond shall
have been duly approved by the Mayor as herein provided, or which
has, in lieu of a surety bond, deposited approved securities as herein
provided. (Ref. 16-716 RS Neb.)
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 any securities in which the Board of Educational
Lands and Funds of Nebraska is authorized by law to invest the educational
funds of the State, including bonds and debentures issued either singly
or collectively by any of the 12 federal land banks, the 12 intermediate
credit banks, or the 13 banks for cooperatives under the supervision
of the Farm Credit Administration. 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. (Ref. 77-2341, 77-2335 RS Neb.)
All claims against the Municipality, including claims for personal
injury but not including officers' salaries and interest upon public
debts, must be filed with the Municipal Clerk. Upon the filing of
any such claim, the party shall state therein his post office address;
and, upon the disallowance of any such claim, it will be the duty
of the Municipal Clerk to notify the claimant, his agent or attorney
by letter mailed to such address within five days after such disallowance.
(Ref. 16-726 RS Neb.)
The Council shall, prior to the allowance of any claim against
the Municipality, examine and audit the same to determine whether
it is in proper form, is correctly computed and is justly and legally
due and payable, and shall determine the proper fund from which the
same is payable.
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. (Ref. 16-718 RS Neb.)
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. (Ref. 16-501 RS Neb.)
[Amended 2-18-2020 by Ord. No. 1248]
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 City 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 or her vote will provide the
additional vote required to create a number of votes equal to a majority
of the number of members elected to the City Council, and the Mayor
shall, for the purpose of such vote, be deemed to be a member of the
Council. (Ref. 16-503 RS Neb.)
[Amended 11-3-2020 by Ord. No. 1269]
Before the City Council shall make any contract in excess of $30,000 for enlargement or general improvements, such as water extensions, sewers, public heating systems, bridges, work on streets, or any other work or improvement where the cost of such improvement shall be assessed to the property, an estimate of the cost thereof shall be made by the City Engineer and submitted to the City Council, and no contract shall be entered into for any such enlargement or general improvement, or for the purchase of such equipment used in the construction of such enlargement or general improvement, for any price exceeding $30,000 without advertising for bids. Such advertisement shall be published at least seven days prior to the bid closing in a legal newspaper 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 section 1-805 when adopted by a three-fourths (3/4) vote of the City Council and entered on record. If after advertising for bids as provided in 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 estimate cost, the Mayor and the City Council may negotiate a contract in an attempt to complete the proposed enlargement or general improvement at a cost commensurate with the estimate given.
If the materials are of such a nature that, in the opinion of
the manufacturer and with the concurrence of the City Council, no
cost can be estimated until the materials have been manufactured or
assembled to the specific qualifications of the City, the City Council
may authorize the manufacture and assemblage of such materials and
may thereafter approve the estimated cost expenditure when it is provided
by the manufacturer. The bidding procedure herein may be waived by
the City Council 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;
when the contract is negotiated directly with a sheltered workshop
as defined by state law; and when required to comply with any federal
grant, loan or program. (Ref. 16-321, 16-321.01 RS Neb.)
[Added by Ord. No. 1113, 5-23-2006]
1.
A majority of the qualified electors of the City of Ralston, Nebraska,
at the primary election held on May 9, 2006, did approve the imposition
of a 1 1/2% City sales and use tax the proceeds of which will
be used for property tax relief, capital improvements including park
improvement projects, infrastructure improvement and community improvement
to the City of Ralston.
2.
The City of Ralston, Nebraska does hereby impose a 1 1/2% sales
and use tax upon the same transactions within such municipally on
which the State of Nebraska is authorized to impose a tax.
3.
The tax so collected shall be utilized for the purposes of property
tax relief, capital improvements including park improvement projects,
infrastructure improvement and community improvement to the City of
Ralston.
