§1-901   Falls City Code   §1-902

Article 9. Fiscal Management
§1-901 FISCAL MANAGEMENT; FISCAL YEAR. The fiscal year of the
Municipality and any public utility of the Municipality commences
on October 1 and extends through the following September 30 except
as provided in the Municipal Proprietary Function Act. (Ref. 17-
701 RS Neb.)(Amended by Ord. 96-101)
§1-902 FISCAL MANAGEMENT; PROPOSED BUDGET STATEMENT; CONTENTS;
FILING. (1) The Governing Body shall prepare in writing and file
with the Municipal Clerk, not later than the first (1st) day of
August of each year on forms prescribed and furnished by the
Auditor of Public Accounts, a proposed budget statement containing
the following information, except as provided by state law:
(a) For the immediate two (2) prior fiscal years, the
revenue from all sources, including motor vehicle taxes, other than
revenue received from personal and real property taxation,
allocated to each of the several funds and separately stated as to
each such source, and for each fund: The unencumbered cash balance
of such fund at the beginning and end of the year; the amount
received by taxation of personal and real property allocated to
each fund; and the amount of actual expenditure for each fund;
(b) For the current fiscal year, actual and estimated
revenue from all sources, including motor vehicle taxes, allocated
to each of the several funds and separately stated as to each such
source, and for each fund: The actual unencumbered cash balance
available for such fund at the beginning of the year; the amount
received from personal and real property taxation allocated to each
fund; and the amount of actual and estimated expenditure, whichever
is applicable. Such statement shall contain the cash reserve for
each such fund 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 fifty percent (50%) of the total budget adopted
exclusive of capital outlay items;
(c) 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, to be allocated to each
of the several funds, and for each fund: 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 the cash reserve, based
on actual experience of prior years, which cash reserve shall not
exceed fifty percent (50%) of the total budget adopted exclusive of
capital outlay items;
(d) A statement setting out separately the amount sought to
be raised from the levy of a tax on the taxable value of real
property (i) for the purpose of paying the principal or interest on
bonds issued by the Governing Body and (ii) for all other purposes;
(e) A uniform summary of the proposed budget statement
which shall include a separate total for each fund, including each
proprietary function fund included in a separate proprietary budget
statement prepared pursuant to the Municipal Proprietary Function
Act, a grand total of all funds maintained by the Governing Body;
and
(f) A list of the proprietary functions which are not
included in the budget statement if a separate proprietary budget
statement has been prepared for such proprietary functions pursuant
to the Municipal Proprietary Function Act.
(2) The actual or estimated unencumbered cash balance of
each fund 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.
(3) 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 filed 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. (Ref. 13-504, 13-505 RS Neb.) (Ord.
#99-108)
§1-903 FISCAL MANAGEMENT; PROPOSED BUDGET STATEMENT; HEARING;
ADOPTION; CERTIFICATION OF AMOUNT TO BE RECEIVED FROM TAXATION.
(1) After the filing of the proposed budget statement with the
Municipal Clerk, the Governing Body shall each year conduct a
public hearing on the 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 (5)
days prior to the date set for the hearing in a newspaper of
general circulation within the Municipality or by direct mailing of
the notice to each resident within the Municipality.
(2) 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 (a) the amount to be applied to the payment of principal
or interest on bonds issued by the Governing Body and (b) the
amount to be received for all other purposes.
(3) 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 twenty (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.
(4) When a levy increase has been authorized by vote of the
electors, the adopted budget statement shall indicate the amount of
the levy increase. (Ref. 13-506, 13-507 RS Neb.) (Ord. #99-109)
§1-904 FISCAL MANAGEMENT; ADOPTED BUDGET STATEMENT; FILING;
CERTIFICATION OF AMOUNT OF TAX. (1) 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 the tax required to
fund the adopted budget, setting out separately (a) the amount to
be levied for the payment of principal or interest on bonds issued
by the Governing Body and (b) the amount to be levied for all other
purpose. Proof of publication shall be attached to the statements.
(2) The Governing Body, in certifying the amount required,
may make allowance for delinquent taxes not exceeding five percent
(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 one percent (1%) greater or lesser than the amount
determined in the proposed budget statement.
(3) The Governing Body may designate one of its members to
perform any duty or responsibility required of such body by this
section. (Ref. 13-508 RS Neb.) (Ord. #99-110)
§1-904.01 FISCAL MANAGEMENT; EXPENDITURES PRIOR TO ADOPTION OF
BUDGET.
(1) 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 (2) 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.
(2) The restriction on expenditures in subsection (1) 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. (Ref. 13-509.01, 13-509.02 RS Neb.)
Amended by Ord. 95-106.
§1-904.02 FISCAL MANAGEMENT; PROPRIETARY FUNCTIONS; FISCAL YEAR;
BUDGET STATEMENTS; FILING; HEARING; ADOPTION; RECONCILIATION.
(1) 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, a 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.
(2) 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.
(3) 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 thirty
(30) days prior to the start of the fiscal year of each proprietary
function, containing the following information:
(a) For the immediate two (2) prior fiscal years, 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;
(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.
Such statement shall contain the estimated cash reserve for
each fiscal year and shall whether or not such reserve is
encumbered. The cash reserve projections shall be based upon the
actual experience of prior years.
(4) (a) 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 (5)
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.
(b) After such hearing, the proposed proprietary budget
statement shall be adopted or amended and adopted as amended, and
a written record 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 twenty (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.
(5) 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 ninety (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 ten percent (10%), the proprietary function
reconciliation statement shall only be adopted following a public
hearing.
(6) 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. (Ref. 18-2803 to 18-2808 RS
Neb.)Added Ord. 96-103.
§1-905 FISCAL MANAGEMENT; ANNUAL AUDIT; FINANCIAL STATEMENTS.
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 (6) months after the close of the fiscal year.
The accountant making the audit shall submit not less than three
(3) 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 (2) 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 (1) 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. (Ref. 19-2901 through 19-2909, 13-
606 RS Neb.)
§ 1-906 FISCAL MANAGEMENT; APPROPRIATIONS. The Governing Body
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. (Ref.
17-706 RS Neb.)(Amended by Ord. 96-104)
§1-907 FISCAL MANAGEMENT; PROPERTY TAX; CERTIFICATION OF AMOUNT.
The Governing Body shall, at the time and in the manner provided by
law, cause to be certified to the County Clerk the amount of tax to
be levied upon the taxable value of all the taxable property of the
Municipality which the Municipality requires for the purposes of
the adopted budget statement for the ensuing year, including all
special assessments and taxes assessed as otherwise provided.
Subject to section 77-3442 RS Neb., the maximum amount of tax which
may be so certified, assessed, and collected shall not require a
tax levy in excess of the amounts specified in section 17-702 RS
Neb. (Ref. 17-702 RS Neb.) (Ord. #99-111)
§1-907.01 FISCAL MANAGEMENT; PROPERTY TAX LEVY; MAXIMUM;
AUTHORITY TO EXCEED. (1) Property tax levies for the support of
the Municipality for fiscal years beginning on or after July 1,
1998, shall be limited to the amounts set forth in this subsection
except as provided in subsection (3) of this section. The
Municipality may levy a maximum levy of forty-five cents (45¢) per
one hundred dollars ($100.00) of taxable valuation of property
subject to the levy plus an additional five cents (5¢) per one
hundred dollars ($100.00) of taxable valuation to provide financing
for the Municipality’s share of revenue required under an agreement
or agreements executed pursuant to the Interlocal Cooperation Act.
The maximum levy shall include amounts levied to pay for sums to
support a library pursuant to section 51-201 RS Neb., museum
pursuant to section 51-501 RS Neb., visiting community nurse, home
health nurse, or home health agency pursuant to section 71-1637 RS
Neb., or statue, memorial, or monument pursuant to section 80-202
RS Neb. Property tax levies for judgments obtained against the
Municipality which require or obligate the Municipality to pay such
judgment, to the extend such judgment is not paid by liability
insurance coverage of the bonded indebtedness approved according to
law and secured by a levy on property are not included in the levy
limits established by this subsection. The limitations on tax
levies provided in this subsection are to include all other general
or special levies provided by law. Notwithstanding other
provisions of law, the only exceptions to the limits in this
subsection are those provided by or authorized by this section.
Tax levies in excess of the limitations in this section shall be
considered unauthorized levies under section 77-1606 RS neb. Unless
approved under subsection (3) of this section.
(2) All city airport authorities established under the
Cities Airport Authorities Act, community redevelopment authorities
established under the Community Development Law, and offstreet
parking districts established under the Offstreet Parking District
Act may be allocated property taxes as authorized by law which are
authorized by the Municipality and are counted in the
Municipality’s levy limit provided by subsection (1) of this
section, except that such limitation shall not apply to property
tax levies for preexisting lease-purchase contracts approved prior
to July 1, 1998, and for bonded indebtedness approved according to
law and secured by a levy on property. The Governing Body shall
review and approve or disapprove the levy request of the political
subdivisions subject to this subsection. The Governing Body may
approve all or a portion of the levy request and may approve a levy
request that would allow a levy greater than that permitted by law.
The levy allocated by the Municipality may be exceeded as provided
in subsection (3) of this section. On or before August 1, all
political subdivisions subject to municipal levy authority under
this subsection shall submit a preliminary request for levy
allocation to the Governing Body. The preliminary request of the
political subdivision shall be in the form of a resolution adopted
by a majority vote of members present of the political
subdivision’s governing body. The failure of a political
subdivision to make a preliminary request shall preclude such
political subdivision from using procedures set forth in section
77-3444 RS Neb. to exceed the final levy allocation as determined
in this subsection. The Governing Body shall (a) adopt a
resolution by a majority vote of members present which determines
a final allocation of levy authority to its political subdivisions
and (b) forward a copy of such resolution the chairperson of the
governing body of each of its political subdivisions. No final
levy allocation shall be changed after September 1 except by
agreement between both the Governing Body and the governing body of
the political subdivision whose final levy allocation is at issue.
(3) The Municipality may exceed the limits provided in
subsection (1) of this section by an amount not to exceed a maximum
levy approved by a majority of registered voters voting on the
issue in a primary, general, or special election at which the issue
is placed before registered voters. A vote to exceed the limits
must be approved prior to October 10 of the fiscal year which is to
be the first to exceed the limits. The Governing Body may call for
the submission of the issue to the voters (a) by passing a
resolution calling for exceeding the limits by a vote of at least
two-thirds of the members of the Governing Body and delivering a
copy of the resolution to the County Clerk or Election Commissioner
of every county which contains all or part of the Municipality or
(b) upon receipt of a petition by the County Clerk or Election
Commissioner of every county containing all or part of the
Municipality requesting an election signed by at least five percent
(5%) of the registered voters residing in the Municipality. The
resolution or petition shall include the amount of levy which would
be imposed in excess of the limits provided in subsection (1) of
this section and the duration of the excess levy authority. The
excess levy authority shall not have a duration greater than five
(5) years. Any resolution or petition calling for a special
election shall be filed with the County Clerk or Election
Commissioner no later than thirty (30) days prior to the date of
the election, and the time of publication and providing a copy of
the notice of election required in section 32-802 RS Neb. shall be
no later than twenty (20) days prior to the election. The County
Clerk or Election Commissioner shall place the issue on the ballot
at an election as called for in the resolution or petition which is
at least thirty (30) days after receipt of the resolution or
petition. The election shall be held pursuant to the Election Act.
For petitions filed with the County Clerk or Election Commissioner
on or after may 1, 1998, the petition shall be in the form as
provided in sections 32-628 to 32-631 RS Neb. Any excess levy
authority approved under this subsection shall terminate pursuant
to its terms, on a vote of the Governing Body to terminate the
authority to levy more than the limits, at the end of the fourth
fiscal year following the first year in which the levy exceeded the
limit, or as provided in subsection (4) of this section, whichever
is earliest. The Governing Body may pass no more than on
resolution calling for an election pursuant to this subsection
during any one calendar year. There shall be no limit on the
number of elections held pursuant to this subsection which are
initiated by petition. The ballot question may include any terms
and conditions set forth in resolution or petition and shall
include the language specified in section 77-3444 RS Neb. If a
majority of the votes cast upon the ballot question are in favor of
such tax, the County Board shall authorize a tax in excess of the
limits in subsection (1) of this section, but such tax shall not
exceed the amount stated in the ballot question. If a majority of
those voting on the ballot question are opposed to such tax, the
Governing Body shall not impose such tax. The County Clerk or
Election Commissioner may set a uniform date for a special election
to be held before October 10, 1998, to submit the issue of
exceeding the limits provided in section 77-3442 RS Neb. or the
final levy allocation as provided in section 77-3443 RS Neb. to the
voters of political subdivisions in the county seeking additional
levy authority. The Municipality may individually or in
conjunction with one or more other political subdivisions conduct
a special election on a date different from that set by the County
Clerk or Election Commissioner, except that the Governing Body
shall pass a resolution calling for a special election for this
purpose and deliver a copy of the resolution to the County Clerk or
Election Commissioner no later than thirty (30) days prior to the
date of the election.
(4) The Municipality may rescind or modify a previously
approved excess levy authority prior to its expiration by a
majority of registered voters voting on the issue in a primary,
general, or special election at which the issue is placed before
the registered voters. A vote to rescind or modify must be
approved prior to October 10 of the fiscal year for which it is to
be effective. The Governing Body may call for the submission of
the issue to the voters (a) by passing a resolution calling for the
rescission or modification by a vote of at least two-thirds of the
members of the Governing Body and delivering a copy of the
resolution to the County Clerk or Election Commissioner of every
county which contains all or part of the Municipality or (b) upon
request of a petition by the County Clerk or Election Commissioner
of every county containing all or part of the Municipality
requesting an election signed by at least five percent (5%) of the
registered voters residing in the Municipality. The resolution or
petition shall include the amount and the duration of the
previously approved excess levy authority and a statement that
either such excess levy authority will be rescinded or such excess
levy authority will be modified. If the excess levy authority will
be modified, the amount and duration of such modification shall be
stated. The modification shall not have a duration greater than
five (5) years. The County Clerk or Election Commissioner shall
place the issue on the ballot at an election as called for in the
resolution or petition which is at least thirty (30) days after
receipt of the resolution or petition, and the time of publication
and providing a copy of the notice of election required in section
32-802 RS Neb. shall be no later than twenty (20) days prior to the
election. The election shall be held in pursuant to the Election
Act. (Ref. 77-3442 through 77-3444 RS Neb.) (Ord. #99-112)
§1-907.02. FISCAL MANAGEMENT; PROPERTY TAX LEVY AND REQUEST;
AUTHORITY TO SET. (1) After publication and hearing on the
proposed budget statement and within the time prescribed by law,
the Governing Body shall file with the levying board on or before
October 14 of each year and file with the Auditor of Public
Accounts a certified copy of any resolution passed setting a tax
levy which shall not exceed the maximum levy prescribed by state
law and a statement reconciling the levy set by the Governing Body
with the adopted budget statement filed as otherwise required by
law. The levy shall be set to fund property tax requirements in
the adopted budget to four to eight places to the right of the
decimal point. The Governing Body shall use the final adjusted
values as provided by the County Assessor pursuant to section 13-
509 RS Neb. for the current year in setting or certifying the levy.
The Governing Body may designate one of its members to perform any
duty or responsibility required of such body by this subsection.
(2) The property tax request for the prior year shall be the
property tax request for the current year for purposes of the levy
set by the County Board of Equalization in section 77-1601 RS Neb.
unless the Governing Body passes by a majority vote a resolution or
ordinance setting the tax request at a different amount. Such
resolution or ordinance shall only be passed after a special public
hearing called for such purpose is held and after notice is
published in a newspaper of general circulation in the area of the
Municipality at least five (5) days prior to the hearing. The
hearing notice shall contain the following information: The dollar
amount of the prior year’s tax request and the property tax rate
that was necessary to fund that tax request; the property tax rate
that would be necessary to fund last year’s tax request for the
current year and the property tax rate that will be necessary to
fund that tax request. Any resolution setting a tax request under
this subsection shall be certified and forwarded to the County
Clerk prior to October 14 of the year for which the tax request is
to apply. Any tax levy which is not in compliance with this
subsection and section 77-1601 RS Neb. shall be construed as an
unauthorized levy under section 77-1606 RS Neb. (Ref. 13-508, 77-
1601.02 RS Neb.) (Ord. #99-113)
§1-908 FISCAL MANAGEMENT; ALL-PURPOSE LEVY; ALLOCATION;
ABANDONMENT; EXTRAORDINARY LEVIES. (1) The Governing Body has
decided to certify to the County Clerk for collection one allpurpose
levy required to be raised by taxation for all municipal
purposes instead of certifying a schedule of levies for specific
purposes added together. Subject to the limits in section 77-3442
RS Neb., the all-purpose levy shall not exceed the annual levy
specified in section 19-1309 RS Neb. to be levied upon the taxable
valuation of all taxable property in the Municipality.
(2) The amount of the all-purpose levy shall be certified
as a single amount for general fund purposes. The Governing Body
shall allocate the amount raised by the all-purpose levy to the
several departments of the Municipality in its annual budget and
appropriation ordinance, or in other legal manner, as the Governing
Body deems wisest and best.
(3) The Municipality shall be bound by its election to
follow the all purpose levy method during the ensuing fiscal year
but may abandon such method in succeeding fiscal years.
(4) Otherwise authorized extraordinary levies to service
and pay bonded indebtedness of the Municipality may be made by the
Municipality in addition to the all-purpose levy. (Ref. 19-1309
through 19-1312 RS Neb.) (Ord. #99-114)
§1-909 FISCAL MANAGEMENT; EXTRAORDINARY LEVY. Otherwise
authorized extraordinary levies to service and pay bonded
indebtedness of the Municipality and to pay judgments obtained
against the Municipality may be made in addition to the all
purpose levy. (Ref. 19-1309 RS Neb.)
§1-910 FISCAL MANAGEMENT; INADEQUATE VALUATION. Repealed by
Ordinance No. 99-115.
§1-911 FISCAL MANAGEMENT; ALL PURPOSE LEVY, ALLOCATION. The
Governing Body shall allocate the amount raised by the all purpose
levy to the several departments of the Municipality in its annual
budget and appropriation ordinance, or in other legal manner, as
the Governing Body shall deem best. (Ref. 19-1310 RS Neb.)
§1-912 FISCAL MANAGEMENT; ALL PURPOSE LEVY, ABANDONMENT. The
Municipality shall be bound by its election of the all purpose levy
during the ensuing fiscal year, but may abandon such method in
succeeding fiscal years. (Ref. 19-1311 RS Neb.)
§1-913 FISCAL MANAGEMENT; EXPENDITURES. No Municipal official
shall have the power to appropriate, issue, or draw any order or
warrant on the Municipal Treasury for money, unless the same has
been appropriated or ordered by ordinance. No expenditure for any
improvement to be paid for out of the general fund of the
Municipality shall exceed in any one (1) year the amount provided
for that improvement in the adopted budget statement. (Ref. 17-708
RS Neb.)
§1-914 FISCAL MANAGEMENT; SINKING FUNDS. 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 (3) 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 sixty percent
(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.)
§1-915 FISCAL MANAGEMENT; DEPOSIT OF FUNDS. (1) The Governing
Body, at its first meeting in each fiscal year, shall designate
some one or more banks or capital stock financial institutions of
approved and responsible standing in which the Municipal Treasurer
shall keep at all times, subject to payment on his or her demand,
all money held by him or her as Municipal Treasurer. If there is
one or more banks or capital stock financial institutions located
in the Municipality which apply for the privilege of keeping such
money and give bond or give security for the repayment of deposits
as provided in this section, such banks or capital stock financial
institutions shall be selected as such depositories. The Municipal
Treasurer shall not give a preference to any one or more of them in
the money he or she may so deposit.
(2) The Governing Body shall require from all banks or
capital stock financial institutions (a) a bond in such penal sum
as may be the maximum amount on deposit at any one time less the
amount insured by the Federal Deposit Insurance Corporation or, in
lieu thereof, (b) security given as provided in the Public Funds
Deposit Security Act to secure the payment of all such deposits and
accretions. The Governing Body shall approve such bond or giving
of security. The Municipal Treasurer shall not be liable for any
loss of any money sustained by reason of the failure of any such
depository so designed and approved. The fact that a stockholder,
director, or other officer of such bank or capital stock financial
institution is also serving as Mayor, as a member of the Governing
Body, as a member of the Board of Public Works, or as any other
officer of the Municipality shall not disqualify such bank or
capital stock financial institution from acting as a depository for
such municipal funds.
(3) The insurance afforded to depositors in banks or
capital stock 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 by such
corporation. For deposits so insured, no other surety bond or
other security shall be required. The provisions of section 77-
2366 shall apply to deposits in capital stock financial
institutions.
(4) The Municipal 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 Municipality
is situated, if the Municipality 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 Municipality, 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. (Ref. 17-607, 21-
1316.01, 77-2362 through 77-2364, 77-2386 through 77-2397 RS Neb.)
(Ord. #99-116)
§1-915.01. FISCAL MANAGEMENT; CERTIFICATES OF DEPOSIT; TIME
DEPOSITS; CONDITIONS. (1) The Municipal Treasurer may, upon
resolution of the Mayor and City Council authorizing the same,
purchase certificates of deposit from and make time deposits in any
bank or capital stock financial institution in the State of
Nebraska to the extent that such certificates of deposit or time
deposits are insured by the Federal Deposit Insurance Corporation.
Deposits may be made in excess of the amounts so secured by the
corporation, and the amount of the excess deposit shall be secured
by a bond or by security given in the manner provided in this
section. The provisions of section 77-2366 RS Neb. shall apply to
deposits in capital stock financial institutions.
(2) For the security of the fund so deposited, the
Municipal 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 Municipality and be approved
by the Mayor. The 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 Municipality held by it during the quarter,
the amount of 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 section
and all regulations imposed by law or adopted by the Governing Body
for the receiving and holding thereof and shall faithfully
discharge the trust reposed in the depository. The bond shall be
as nearly as practicable in the form provided in section 77-2304 RS
Neb. 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. The bond shall be deposited with the Municipal Clerk.
(3) In lieu of the bond required by subsection (2) of this
section, any bank or capital stock financial institution making
application to become a depository may give security as
provided in the Public Funds Deposit Security Act to the Municipal
Clerk. The penal sum of such bond shall be equal to or greater
than the amount of the deposit in excess of that portion of such
deposit insured by the Federal Deposit Insurance Corporation.
(4) The Treasurer shall not have on deposit in any bank or
capital stock financial institution at any time more than the
amount insured by the Federal Deposit Insurance Corporation plus
the maximum amount of the bond given by the bank or capital stock
financial institution if the bank or capital stock financial
institution gives a surety bond, nor in any bank or capital stock
financial institution giving a personal bond, more than the amount
insured by the Federal Deposit Insurance Corporation plus one-half
of the amount of the bond of such bank or capital stock financial
institution, and the amount so on deposit any time with any such
bank or capital stock financial institution shall not in either
case exceed the amount insured by the Federal Deposit Insurance
Corporation plus the paid-up capital stock and surplus of such bank
or capital stock financial institution. The 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 subsection (2) of this section or which has, in lieu of
a surety bond, given security as provided in subsection (3) of this
section. (Ref. 17-720, 16-714 through 16-716 RS Neb.) (Ord. #99-
117)
§1-916 FISCAL MANAGEMENT; INVESTMENT OF FUNDS. Whenever the City
shall have accumulated a surplus in excess of its current needs, or
has accumulated a sinking fund for the payment of its bonds and the
money in such sinking fund exceeds the amount necessary to pay the
principal and interest of any such bonds which become due during
the current year, the Governing Body of the City may invest any
such surplus in certificates of deposit, in time deposits, and in
any securities in which the state investment officer is authorized
by law and as provided in the authorized investment guidelines of
the Nebraska Investment Council in effect on the date the
investment is made. (Ref. 17-608, 17-609, 21-1316.01, 77-2341 RS
Neb.)
§1-917 FISCAL MANAGEMENT; CLAIMS. All claims against the
Municipality shall be presented to the Governing Body in writing
with a full account of the items, and no claim or demand shall be
audited or allowed unless presented as provided for in this
section. No costs shall be recovered against the Municipality in
any action brought against it for an unliquidated claim which has
not been presented to the Governing Body to be audited, nor upon
claims allowed in part, unless the recovery shall be for a greater
sum than the amount allowed, with the interest due. No order, or
warrant shall be drawn in excess of eighty-five percent (85%) of
the current levy for the purpose for which it is drawn unless there
shall be sufficient money in the Municipal Treasury for the
appropriate fund against which it is to be drawn; Provided, that in
the event there exists obligated funds from the Federal and/or
State government for the general purpose of such warrant, then such
warrant may be drawn in excess of eighty-five percent (85%), but
not more than one hundred percent (100%) of the current levy for
the purpose for which said warrant is drawn. (Ref. 17-714, 17-
715 RS Neb.)
§1-918 FISCAL MANAGEMENT; CLAIMS; AUDITS. 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.
§1-919 FISCAL MANAGEMENT; WARRANTS. All warrants drawn upon the
Municipal Treasury must be signed by the Mayor and countersigned by
the Municipal Clerk, stating the particular fund to which the
warrant is chargeable, the person to whom it is payable, and the
purpose of the expenditure. No money shall be otherwise paid than
upon warrants so drawn. Each warrant shall specify the amount
included in the adopted budget statement for the fund upon which it
is drawn, and the amount already expended of such fund. (Ref. 17-
711 RS Neb.)
§1-920 FISCAL MANAGEMENT; 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. (Ref. 17-709 RS Neb.)
§1-921 FISCAL MANAGEMENT; CONTRACTS AND PURCHASES; BIDDING AND
OTHER REQUIREMENTS. (1) Except as provided in section 18-
412.01 RS Neb. for a contract with a public power district to
operate, renew, replace, or add to the electric distribution,
transmission, or generation system of the Municipality, 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 enlargement or
improvement is assessed to the property, costing over twenty
thousand dollars ($20,000.00) shall be made unless it is first
approved by the Governing Body.
(2) Except as provided in section 18-412.01 RS Neb.,
before the Governing Body makes any contract in excess of twenty
thousand dollars ($20,000.00) 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 Municipal
Engineer and submitted to the Governing Body. In advertising for
bids as provided in subsections (3) and (5) of this section, the
Governing Body may publish the amount of the estimate.
(3) Advertisements for bids shall be required for any
contract costing over twenty thousand dollars ($20,000.00) entered
into (a) 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 (b) for
the purchase of equipment used in the construction of such
enlargement or general improvements.
(4) 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: (a) Twenty thousand
dollars ($20,000.00) or less; (b) forty thousand dollars
($40,000.00) or less and the Municipal Electric Utility has gross
annual revenue from retail sales in excess of one million dollars
($1,000,000.00); (c) sixty thousand dollars ($60,000.00) or less
and the Municipal Electric Utility has gross annual revenue from
retail sales in excess of five million dollars ($5,000,000.00); or
(d) eighty thousand dollars ($80,000.00) or less and the Municipal
Electric Utility has gross annual revenue from retail sales in
excess of ten million dollars ($10,000,000.00).
(5) The advertisement provided for in subsection (3) of
this section shall be published at least seven (7) days prior to
the bid closing in a legal newspaper published in or of general
circulation, in the Municipality and, if there is no legal
newspaper published in or of general circulation in the
Municipality, then in some newspaper of general circulation
published in the county in which the Municipality is located, and
if there is no legal newspaper of general circulation published in
the county in which the Municipality is located, then in a
newspaper, designated by the County Board, having a general
circulation with the county where bids are required, and if no
newspaper is published in the Municipality or county, or if no
newspaper has general circulation in the county, then by posting in
written or printed copy thereof in each of three (3) public places
in the Municipality at least seven (7) days prior to the bid
closing. In case of a public emergency resulting from infectious
or contagious diseases, destructive windstorms, floods, snow, war,
or an exigency or pressing necessity or unforseen 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 17-613 RS Neb. when adopted by a threefourths
(3/4) vote of the Governing Body and entered of record.
(6) If, after advertising for bids as provided in this
section, the Governing Body receives fewer than two (2) bids on a
contract or if the bids received by the Governing Body contain a
price which exceeds the estimated cost, the Mayor and 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.
(7) If the materials are of such a nature that, in the
opinion of the manufacturer and with the concurrence of the
Governing Body 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
Governing Body or Board of Public Works may authorize the
manufacture and assemblage of such materials and may therefore
approve the estimated cost expenditure when it is provided by the
manufacturer.
(8) Any Municipal bidding procedure may be waived by the
Governing Body or Board of Public Works (a) 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 sections 81-145 to 81-
162 RS Neb. or (b) when the contract is negotiated directly with a
sheltered workshop pursuant to section 48-1503 RS Neb.
(9) Notwithstanding any other provisions of law or a home
rule charter, a Municipality which has established, by an
interlocal agreement with any county, a joint purchasing division
or agency may purchase personal property without competitive
bidding if the price for the property has been established by the
federal General Services Administration or the material division of
the Department of Administrative Services. For purposes of this
subsection:
(a) Personal property includes but is not limited to,
supplies, materials, and equipment used by or furnished to any
officer, office, department, institute, board, or other agency; and
(b) Purchasing or purchase means the obtaining of personal
property by sale, lease or other contractual means. (Ref. 17-
568.01, 17-568.02, 18-1756 RS Neb.) (Ord. #99-118)
§1-922 FISCAL MANAGEMENT; SPECIAL ASSESSMENT FUND. All money
received on special tax assessments shall be held by the Municipal
Treasurer as a special fund to be applied to the payment of the
improvement for which the assessment was made, and such money shall
be used for no other purpose unless to reimburse the Municipality
for money expended for any such improvement. (Ref. 17-710 RS Neb.)
§1-923 FISCAL MANAGEMENT; COLLECTION OF SPECIAL ASSESSMENTS;
PROCEDURE. (1) The Municipality shall collect the special
assessments which it levies and perform all other necessary
functions related thereto including foreclosure. Notice that
special assessments are due shall be mailed or otherwise delivered
to the last-known address of the person against whom such special
assessments are assessed or to the lending institution or other
party responsible for paying such special assessments. Failure to
receive such notice shall not relieve the taxpayer from any
liability to pay such special assessments and any interest or
penalties accrued thereon.
(2) The Municipality shall:
(a) File notice of the assessments and the amount of
assessment being levied for each lot or tract of land to the
Register of Deeds; and
(b) File a release of assessment upon final payment of each
assessment with the Register of Deeds.
(Ref. 18-1216 RS Neb.) (Ord. #97-117)
§1-924 FISCAL MANAGEMENT; PROPERTY TAX LEVY; AUTHORITY TO SET.
Upon receipt of the preliminary levy from the county Clerk, the
Governing Body may either accept or change the amount of the
preliminary levy established by the County. If the amount of the
preliminary levy is deemed to be adequate and sufficient by the
Governing Body, the preliminary levy shall become the final levy
without further action by the Governing Body. The Governing Body
may reject the preliminary levy and pass by a majority vote a
resolution or ordinance setting the levy at a different amount
prior to October 15. Such resolution or ordinance shall only be
passed after the Governing Body holds a special public hearing
called for such purpose and after notice of the hearing is
published in a newspaper of general circulation within the
Municipality at least five days prior to the hearing. Any
resolution or ordinance setting a tax levy under this section shall
be forwarded to the County Clerk and certified. (Ref. 77-1601.01,
77-1601.02 RS Neb.) (Ord. #97-118)