[HISTORY: Adopted by the City Council of
the City of Papillion 12-4-1990 as Ch. 1, Art. 10, of the 1990 Code.
Amendments noted where applicable.]
NEBRASKA STATUTE REFERENCES
Generally — See Neb. R.R.S.
§§ 13-504 through 13-508.
Section 35-6 — Neb. R.R.S.
§ 16-702.
Section 35-8 — Neb. R.R.S.
§§ 16-706 through 16-729.
Section 35-9 — Neb. R.R.S.
§ 16-706.
Section 35-10 — Neb. R.R.S.
§ 16-706.
Section 35-11 — Neb. R.R.S.
§ 16-721.
Section 35-13 — Neb. R.R.S.
§§ 19-1301 through 19-1304, 77-2337 and 77-2339.
Section 35-14 — Neb. R.R.S.
§§ 7-2366 and 16-712.
Section 35-15 — Neb. R.R.S.
§§ 16-713, 16-714, 16-715 and 77-2366.
Section 35-16 — Neb. R.R.S.
§§ 77-2366 and 16-714.
Section 35-17 — Neb. R.R.S.
§§ 77-2366 and 16-715.
Section 35-18 — Neb. R.R.S.
§ 16-716
. Section 35-19 — Neb. R.R.S.
§§ 77-2341 and 77-2335.
Section 35-20 — Neb. R.R.S.
§ 13-903.
Section 35-21 — Neb. R.R.S.
§ 16-718.
Section 35-22 — Neb. R.R.S.
§ 16-501.
Section 35-23 — Neb. R.R.S.
§ 16-503.
Section 35-24 — Neb. R.R.S. § 48-1503 and Chapter
81, Article 1.
Section 35-26 — Neb. R.R.S.
§ 81-1176.
The Mayor and Council shall cause to be published
semiannually 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.
A. The Council 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. Said audit shall
be completed and the annual 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
Council. 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.
B. The audit shall be in a form that is in general conformity
with accepted accounting principles and shall set forth the financial
position for each fund of the municipality as well as an opinion by
the accountant with respect to the financial statements. Two copies
of the annual report shall be filed with the City Clerk and shall
become a part of the public records of the City 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 Mayor and Council 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.
[Amended 7-18-1995 by Ord. No. 1198]
A. The Council shall not have the power to appropriate, issue, or draw any order or warrant on the City treasury 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 except as provided in Subsection
B.
B. On and after August 1, 1995, and until the adoption
of the budget, the balance of cash on hand is hereby appropriated
for the current expenses of the municipality as authorized by Neb.
R.R.S. § 13-509.01. Such expenditures shall be charged against
the appropriations for each individual fund or purpose as provided
in the budget when adopted.
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 Council shall then add to the amount authorized to be raised
in the general tax levy the sum and interest accrued of the judgment.
Any transfer or division of the money or credits
from any of the funds to another fund or to a purpose other than that
proposed, except as specifically hereinafter provided, shall render
any Councilperson voting therefor or any municipal official participating
therein guilty of a misdemeanor.
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 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 unexpended
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.
The Council 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 Council 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 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 Council, the Council 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 Council
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.
A. The Council, 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.
B. To initiate said sinking fund, the Council 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
planned, the estimated cost according to prevailing costs, 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 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 said fund in conformity with the provisions of
the proposition and applicable state law.
C. The funds received by the City Treasurer shall, as
they accumulate, be immediately invested with the written approval
of the Council in the manner provided by state law. No sinking fund
so established shall be used for any purpose contrary to the purpose
as it appeared on the ballot unless the Council is authorized to do
so by a majority of the qualified electors of the municipality voting
at a general election favoring such a change in the use of the sinking
fund.
The City Treasurer shall deposit, and at all
times keep on deposit, for safekeeping, in state or national banks
or capital stock 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 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. The provisions of
Neb. R.R.S. § 7-2366 shall apply to deposits in capital
stock financial institutions.
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 or capital stock financial institutions
selected as depositories of the municipality pursuant to the provisions
herein. The certificates of deposit purchased and time deposits made
shall bear interest, and shall be secured as set forth in Neb. R.R.S.
§§ 16-714 and 16-715, except 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 or the Federal Savings and
Loan Insurance Corporation. The provisions of Neb. R.R.S. § 77-2366
shall apply to deposits in capital stock financial institutions. 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.
For the security of the fund so deposited, the
City 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 that 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 City Clerk.
The provisions of Neb. R.R.S. § 77-2366 shall apply to deposits
in capital stock financial institutions.
In lieu of the bond requirements herein, any
bank or capital stock financial institution making application to
become a depository may deposit with the City 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 federal land banks, the intermediate
credit banks or the 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 a value
equal to or greater than that portion of said deposit and 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. The provisions of § 77-2366
of the Nebraska Revised Statutes shall apply to deposits in capital
stock financial institutions.
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 City Treasurer shall not be liable for any loss
sustained by reason of the failure of any such bond 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.
A. 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 singly or
collectively by any of the federal land banks, the intermediate credit
banks or the banks for cooperatives under the supervision of the Farm
Credit Administration.
B. 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.
A. All liquidated and unliquidated claims and accounts
payable against a City of the first class shall:
(2) State the name and address of the claimant and the
amount of the claim.
(3) Fully and accurately identify the items or services
for which payment is claimed or the time, place, nature and circumstances
giving rise to the claim.
B. As a condition precedent to maintaining an action
for a claim, other than a tort claim as defined in Neb. R.R.S. § 13-903,
the claimant shall file such claim within ninety 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 up on 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.
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.
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.
[Amended 6-15-1999 by Ord. No. 1298; 6-4-2024 by Ord. No. 2020]
A. No contract for goods or services costing $50,000
or more shall be made unless it is first approved by the City Council.
B. No contract costing over $30,000 for enlargement or
general improvements, such as water extensions, sewers, public heating
systems, bridges or work on streets or any other work or improvement
where the cost of such improvement shall be assessed to the property,
shall be made unless it is first approved by the City Council. Before
such contract shall be approved, an estimate of the cost thereof shall
be made by the City Engineer and submitted to the Council. No contract
shall be entered into for any such enlargement or improvement or for
the purchase of the equipment used in the construction of such enlargement
or improvement for any price exceeding $30,000 without advertising
for bids, except a contract may be negotiated directly with a sheltered
workshop pursuant to Neb. R.R.S. § 48-1503. In advertising
for bids, the Council may cause the amount of the City Engineer's
estimate to be published therewith. Bids shall be advertised by publishing
such advertisement at least 10 days in a legal newspaper of general
circulation in the municipality prior to the opening of any bids,
provided that in the case of a public emergency which is a serious
danger 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,
estimate of costs and advertising for bids may be waived in emergency
ordinance when adopted by a 3/4 vote of the Council and entered of
record.
C. If after advertising for bids as provided in this section the Council receives fewer than two bids on a contract for any work or improvement services, material or labor, or if the bids received by the Council contain a price which exceeds the estimated cost of the project, the Mayor and Council shall have the authority to negotiate a contract in an attempt to complete the proposed project at a cost commensurate with the estimate given. If materials are of such a nature that, in the opinion of the manufacturer and with the concurrence of the Council, no cost can be estimated until the materials have been manufactured or assembled to the specific qualifications of the purchasing municipality, the Council may authorize the manufacture and assemblage of such materials and may thereafter approve the estimated costs expenditure when it is provided by the manufacturer. The municipal bidding procedure shall be waived 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 of Nebraska bidding procedure of Neb. R.R.S. Chapter
81, Article 1.
[Amended 7-15-2008 by Ord. No. 1554]
The City Finance Director, City Administrator
and Mayor of the City of Papillion are hereby granted approval to
issue or draw any order or warrant on the City Treasurer for money
to pay the following obligations on a continuous basis on the payment
date as specified by the claimant:
A. State of Nebraska sales tax reports.
B. State of Nebraska income tax withholding.
C. State of Nebraska unemployment compensation.
D. United States Government Internal Revenue Service
income tax withholding.
E. United States Government Internal Revenue Service
social security withholding.
F. United States Government Internal Revenue Service
unemployment compensation.
G. Employee payroll savings, bond purchases, health,
life and dental insurance premiums, and pension/retirement contributions;
garnishments; and child support and union dues withheld from employees'
pay as requested by the employee or mandated by law.
[Added 12-6-1994 by Ord. No. 1179; amended 7-6-1999 by Ord. No. 1297; 1-21-2003 by Ord. No.
1397; 1-7-2020 by Ord. No. 1865; 3-15-2022 by Ord. No. 1961]
A. The City Council may, upon receipt and examination of supporting
documentation, approve the expenditure of public funds for the payment
or reimbursement of actual and necessary expenses incurred by elected
and appointed officials, employees or volunteers at educational workshops,
conferences, training programs, official functions, hearings or meetings,
whether incurred within or outside the boundaries of the City of Papillion,
in accordance with written policies approved by the City Council.
B. Authorized expenses may include:
(1) Registration costs, tuition costs, fees or charges.
(2) Mileage at the rate allowed by Neb. R.R.S. § 81-1176, as
amended, for travel by personal automobile, but if travel by rental
vehicle or commercial or charter means is economical and practical,
then authorized expenses shall include only the actual cost of the
rental vehicle or commercial or charter means; plus funds expended
for parking.
(3) Meals and lodging at a rate not exceeding the applicable federal
rate unless a fully itemized claim is submitted substantiating the
costs actually incurred in excess of such rate and such additional
expenses are expressly approved by the City Administrator. If lodging
is not paid directly by the City, employees or volunteers must submit
to the City Treasurer copies of lodging invoices in order to obtain
reimbursement.
(4) Nonalcoholic beverages provided to individuals attending public meetings
of the governing body.
(5) Nonalcoholic beverages and meals provided for any individuals while
performing or immediately after performing relief, assistance or support
activities in emergency situations, including but not limited to tornadoes,
severe storms, fires or accidents or provided for any volunteers during
or immediately following their participation in any activity approved
by the City Council, including but not limited to mowing parks, picking
up litter, removing graffiti or snow removal.
C. Authorized expenditures shall not include expenditures for meals
of paid members of a governing body provided while such members are
attending a public meeting of the governing body, unless such meeting
is a joint public meeting with one or more other governing bodies.
D. The City Council hereby authorizes one recognition dinner each year
to be held for elected and appointed officials, employees, or volunteers.
The maximum cost per person for such dinner shall not exceed $50 per
person. This annual recognition dinner may be held separately for
employees of each department or separately for volunteers, or any
of them in combination, as authorized by policy approved by the City
Council.
E. The City Council hereby authorizes the expenditure of public funds
for plaques, certificates of achievement or items of value awarded
to elected or public officials, employees or volunteers, including
persons serving on local government boards or commissions. Said expenditure,
in the case of employees, may be authorized by department heads. Such
expenditure, in the case of elected or appointed officials or volunteers,
shall be authorized by the City Council. The value of any plaque or
certificate of achievement shall not exceed $100. The value of any
other item of value to be awarded to a regular full-time employee
shall not exceed $10 per year of continuous full-time service, awarded
only in increments of five years. In addition, a full-time employee
may be awarded one day of paid vacation for 20, 25, 30 and 35 years
of continuous full-time service and two days of paid vacation for
five-year increments of continuous full-time service over 35 years.
The value of any other item of value to be awarded to any regular
part-time employee for continuous part-time service shall not exceed
one-half of the amounts and paid vacation listed above for full-time
employees. The regular full-time employee of the year may be awarded
$100 plus one day of paid vacation. The regular part-time employee
of the year may be awarded $50 plus one-half day of paid vacation.
"Item of value," as used in this subsection, may include cash or a
cash equivalent such as a gift card, subject to the dollar limits
in this subsection; provided that cash or such cash equivalent of
more than $100 is treated as taxable income.
F. There is hereby established a petty cash fund, the balance of which
shall not exceed $150 at any one time per fiscal year. Said fund shall
be under the custody and control of the City Treasurer. Purchases
up to $25 may be made from this fund with receipts for said expenditure
being placed on file with the City Treasurer. The petty cash fund
will be replenished periodically as needed upon approval by the City
Administrator. The City Treasurer shall devise and implement all rules
and regulations pertaining to the use and accounting of the petty
cash fund.
G. The above expenditures authorized by this chapter shall not include
expenses incurred by a spouse of an elected or appointed official,
employee or volunteer unless the spouse is also an elected or appointed
official, employee or volunteer of the City of Papillion.
H. Nothing in this chapter shall be construed to limit, restrict or
prohibit the City Council from making any expenditure authorized by
statute, ordinance, resolution or pursuant to any authority granted
by law, either expressed or implied, except to the extent that such
statute, ordinance, resolution or other grant of authority by law,
expressed or implied, may conflict with this chapter.
Any person who violates any of the prohibitions
or provisions of any section of this chapter shall be deemed guilty
of a misdemeanor. Unless otherwise specified in the particular section
for which the person stands convicted of violating, the penalty for
such violation shall be in an amount not to exceed $1,000 or imprisonment
for any length of time not to exceed one year, or both such fine and
imprisonment at the discretion of the court.