City of Papillion, NE Fiscal Management

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.

§ 35-2 (Reserved) [1]

[1]

Editor's Note: Former § 35-2, Budget statement, as amended, was repealed 7-15-2008 by Ord. No. 1554.

§ 35-3 (Reserved) [1]

[1]

Editor's Note: Former § 35-3, Budget hearing, was repealed 7-15-2008 by Ord. No. 1554.

§ 35-4 (Reserved) [1]

[1]

Editor's Note: Former § 35-4, Budget filing, as amended, was repealed 7-15-2008 by Ord. No. 1554.

§ 35-5 Annual audit.

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.

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.

§ 35-6 Property tax.

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.

§ 35-7 (Reserved) [1]

[1]

Editor's Note: Former § 35-7, Appropriation, was repealed 7-15-2008 by Ord. No. 1554.

§ 35-8 Expenditures.

[Amended 7-18-1995 by Ord. No. 1198]

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.

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.

§ 35-9 Judgments.

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.

§ 35-10 Unlawful transfers.

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.

§ 35-11 Lawful transfer of funds.

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.

§ 35-12 Insufficient funds.

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.

§ 35-13 Sinking funds.

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.

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.

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.

§ 35-14 Depositories.

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.

§ 35-15 Certificates of deposit; time deposits; security required.

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.

§ 35-16 Depository bond.

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.

§ 35-17 Depository securities.

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.

§ 35-18 Maximum deposits.

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.

§ 35-19 Investment of funds.

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.

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.

§ 35-20 Claims.

All liquidated and unliquidated claims and accounts payable against a City of the first class shall:

(1)

Be presented in writing.

(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.

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.

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.

§ 35-21 Warrants.

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.

§ 35-22 Contracts; appropriation.

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.

§ 35-23 Contract vote.

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.

§ 35-24 Contract advertising.

No contract for services, material or labor for enlargement or improvement costing over $20,000 shall be made unless it is first approved by the City Council. Before the City Council shall make any contract in excess of $20,000 for 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, 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 work or improvement or for the purchase of such equipment, for any price exceeding $20,000 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 such 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.[1]

[1]

Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

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.

§ 35-25 Payment of taxes.

[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:

State of Nebraska sales tax reports.

State of Nebraska income tax withholding.

State of Nebraska unemployment compensation.

United States Government Internal Revenue Service income tax withholding.

United States Government Internal Revenue Service social security withholding.

United States Government Internal Revenue Service unemployment compensation.

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.

§ 35-26 Approval of public funds expenditures.

[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]

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.

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.

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.

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.

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.

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.

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.

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.

§ 35-27 Violations and penalties.

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.